Part 17

Bought for cash 100 cs. eggs, 3,000 doz. @ .16 480.00

—3rd—

Shipped to Richard Roe to be sold on my a/c 95 cs. eggs, 2,850 doz. @ .16 456.00

—3rd—

Sold to Johnson & Sons on a/c 5 cases eggs, 150 doz. @ .20 30.00

—4th—

Shipped to Richard Roe to be sold on my a/c 200# turkeys @ .16 $32.00

—4th—

Paid freight on eggs to Roe 2.98

—4th—

Paid freight on turkeys to Roe 1.80

—5th—

Received from Richard Roe Account Sales for Shipment No. 1 Net proceeds remitted in cash 47.73

—6th—

Received from Richard Roe Account sales for shipment No. 2 Net proceeds retained by him 518.12

—6th—

Paid for labor cash 9.00

Shipment Book ]

Columnar Purchase Book and Journal ]

Cash Journal for Commission Business ]

Shipper's Purchase and Shipment Ledger ]

Shipper's General Ledger ]

THE ADMINISTRATION BUILDING OF THE MINNEAPOLIS STEEL & MACHINERY CO., MINNEAPOLIS, MINN. ]

Shipper's General Ledger ]

EXERCISE

=48.= On a certain date a trial balance of the ledger of Henry Donnely, shipper of produce, stood as follows:

DEBITS

Purchases of apples $1,264.00 Purchases of potatoes 1,500.00 Shipment Ledger Account 736.00 Cash 450.00