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BOOKKEEPING   61

3. Deposited in the Scholastic Bank 150 x $2, 200 x $5, 30 x $50, 6 x $100 ; coin $30.27 ; cheques, $50.42 and $19.31.

Bought from W. D. Smith & Co., with cheque, set of books for office, $18.

4. Bought from P. Mason & Co., on a/c, Mdse. $300 as per Inv. dated April 3.

Sold R. Williams for his cheque on the Traders Bank, 300# Cheese Ca 11c.; 500# S. C. Ham @ 13c.

Accepted P. Mason & Co.'s draft on us, dated April 3 at 12 days, favour of F. Proctor for $300.

6. Withdrew for private use, cash $30.

Insured our stock of goods in the British America Assurance Co., and paid premium $20 with cheque.

Sold D. Simpson on a/c, 400# Mocha Coffee @ 18c. ; 10 bbls. Flour @ $6.

Sold F. Medland on his note at 30 days, 4000# Gran. Sugar @ 51c. ; 20 bxs. N. P. Soap @ $2.50.

  1. Drew a draft on D. Simpson in our favour at 10 days, on a/c for $60.   N`

Sold S. Bain on his note at 20 days, 500# Butter @ 20c.   ,,Z

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  1. Bought from P. Mason At Co., Mdse. $150, as per Inv. dated Apr. 6. ; accepted their draft at 30 days' sight in payment. ; '

Invoice and draft will be dated April 6, but the acceptance will be dated April lot

  1. Sold K. Spiers for cash, 60# Y. H. Tea @ 30c.; 120# Currants @ 4c. Received from D. Simpson on a/c, his cheque for $50, on the Molsons Bank.

12. Sold R. Williams on a/c, 400 gals. G. Syrup @ 20c. ; 2400# Cheese at 10c.

Bought from D. Peterson, Mdse. $175, as per Inv. dated Apr. 10 ; gave in part payment cash $20, balance on a/c.

  1. Paid P. Mason & Co. on a/c, cash $130.

Bought from L. Muir with cheque, desk for office $70.

  1. Sent D. Peterson on a/c, a sight draft in his favour, drawn on R. Williams for $100. Sold F. Sinclair on a/c, 1000# Rio Coffee @ 16c. ; 500# Lard at 9c.

  2. R. Williams paid his note of March 14 in cash $120.

  3. Took goods from store for private use, $50.

Goods damaged by rain to the extent of $30. (Make no entry. Why?) Had a ten-dollar bill burned. (Make an entry. Why?)

  1. Paid our acceptance of the 4th inst. with cheque.

  2. Received from R. Williams on a/c, a sight draft on H. Crane, in our favour, for $200.

  3. Paid in cash D. Peterson's sight draft on us, dated April 18, in favour of C. Frost, $33.

  4. Sold D. Simpson on his note at 2 months, payable at the Merchants Bank, 10 bxs. Raisins @ $1.50 ; 50 bbls. Flour @ $6.50.

Paid cash $60 on our note of Feb. 19, and requested D. Peterson to wait 2 days for the balance.

D. Simpson requests us to wait one day for the payment of his acceptance of the 9th inst.

  1. D. Simpson paid his acceptance in cash $60.

  2. Bought from D. Peterson, Mdse. $160, as per Inv. dated Apr. 22 ; accepted his draft at 12 days in his favour, in payment.

  3. Paid the balance of our note of Feb. 19, with cheque.

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