Received from P. Moore on a/c, cash $5.
Sold balance of Mdse. at auction for cash, $3500. Paid salaries, clerk $20, bookkeeper $40.
Sold Store and Lot to M. Street for cash, $2140. Results.—Net Gain, $235 ; Net Capital, $7235.
68. Business Papers—Deposit Slips and Cheques.
The deposit slip for the business man's account, called current account, is printed in black ink ; the deposit slip for the savings bank account is usually printed in red ink. Cheques are sometimes treated in the same way.