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Directions for Single (II)

ENTRY.

Enter in Day-book at the time of receiving Invoice. Each name, with the relative amount of Invoice must form a separate entry. 359.20 461.95 650.00 342.60 47.50 Enter on Cr. side Cash acc.

Jan. 11. Sold 124 Annuals for cash. ...

Jan. 13. Paid G. W.Allen & Co. Cash on acc.

Jan. 16. Paid W. S. Dearborn. Cash on acc. 125.00 Enter in Day-book as before. 49.60 Enter on Dr. side Cash acc. 150.00 Enter on Cr. side Cash acc. 160.00 As before.

Jan. 18. Sold Cox & Co., Philadelphia:

IIO Hand Books 30.00 300 Novels........ 75.00 240 assorted Books.... 144.00 249.00 Enter in Day-book, explaining every particular relating to the condition of sale, and how forwarded.

Terms half cash, half note at 3 mo.

Jan. 21. Received of Cox & Co.:

Cash..

Note at 2 months Jan. 23. Sold Geo. Fleming, Pittsburg, 142 assorted Books.

Jan. 25. Paid A. D. Burrows & Son, Cash on account.

Jan. 28. Rec'd of Geo. Fleming, Cash.

Note at I month Jan. 29. Paid H. Apgate & Co., Cash.

Note at two months.

Jan. 30, Paid wages for month Paid petty expenses. ... .....

Feb. 1. Gave my note to Geo. W. Allen & Co., at 3 months. Amount..

Feb. 4. Bought of W. H. Raynor, goods as per Invoice Feb. 6. Received cash for petty sales.....

Feb. 8. Gave my note at I month to W. S.

Dearborn 124.50 Enter on Dr. side Cash acc. 124.50 Enter on Bills Receivable as per printed form. 152.40 As before. 400.00 As before. 52.40 As before. 100.00 Bills Receivable as before. 142.00 As before. 200.00 Bills Payable as per printed 125.00) form. 19.43) As before.

Enter on Bills Payable as 209.20 before. 389.75 As before. 26.40 As before. 150.00 As before.