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Directions for Single (ENTRY Feb Sold Robert Swain)

ENTRY. 250.00 Feb. 10. Sold Robert Swain on note at 2 A Draft when accepted becomes a Bill Payable and entered as such. months, 47 5 assorted Books at 50c. 237.50) Enter on Bills Receivable. 1892.

Feb. 13. Bought of H. V. Hollis, 40 reams paper at $8.00....... 320.00 As before.

Feb. 16. Sold H. V. Hollis, 420 assorted As before. volumes Feb. 20. Paid W. H. Raynor on account, Fleming's Note of Jan. 28....

Swain's "Feb. 10...... 66 Feb. 22. Sold F. G. Rogers & Co., on note at 3 months, 480 Compend History.

Feb. 24. Sold to John Gregory on account, 60 Histories of U. S., at $1.10...

Feb. 26. Rec'd cash for petty sales.........

Feb. 27. Sold Geo. Hall & Co., on note at 2 months, 600 novels at 30 cts....

Feb. 27. Paid wages for month......

Paid petty expenses.

Feb. 29. Paid John J. Wright his account for printing and binding:

Cash..

Note at 2 months.

Feb. 29. Paid Joseph Kennelly for carpentry account. Cash.

Mar. 3. Fleming's note returned to me by Raynor, payment being refused, I pay him cash therefor.

Mar. 5. Received Cash for petty sales......

Mar. 7. Sold Clarke Bros. on account, 64 assorted Books...

Mar. 11. Paid Cash for my note to W. S. Dearborn, of Feb. 8th....

Mar. 12. Sold H. W. Sinnot on note at 2 mo. 600 novels at 22c....

Mar. 15. Gave W. S. Dearborn, my note at 2 months..

Mar. 16. Sold Geo. H. Brown on account, 800 assorted novels at 25c...... 250.00 100.00 237.50 } Enter on Day-book, and insert. in the proper column of Bill Receivable the words "passed to W. H. Raynor." 192.00 As before. } 66.00 As before, 20.24 As before. 180.00 As before. 130.00 As before. 16.20 As before. 300.00 As before. 325.00 Bills Payable as before. 125.00 As before. 100.00 J Enter on Credit side of Cash.

By Geo. Fleming, and hold the note until Fleming redeems it. Then you credit him with the amount paid on the Cash-book. 25.90 As before. 52.50 Day-book as before. 150.00 Cash-book as before. 132.00 Bills Receivable as before. 151.95 Bills Payable as before. 200.00 Day-book as before.