Part 8

Accounts and Bills Receivable Bills Receivable 850.00 Henry James, Due Feb. 5 350.00 David Traver & Co., Due Feb. 15 500.00 Accounts Receivable 1,124.00 Frank Weitz 234.00 John Gorham 150.00 George Golden 300.00 Clayton & Co. 275.00 Henry Ames 165.00 -------- -------- Total Accounts and Bills Rec. 1,974.00

Inventory Men's clothing $2,240.00 Boys' " 1,200.00 -------- Total Inventory $3,440.00 -------- Total Assets $7,304.20

Liabilities Accounts and Bills Payable Bills Payable 650.00 Henry Weir & Co., Due Feb. 7 450.00 A. Stein & Co., Due March 1 200.00 -------- Accounts Payable 675.00 -------- D. Meyer & Bro. 150.00 Altman & Sons 350.00 Garson & Co. 175.00 -------- Total Accounts and Bills Payable 1,325.00 Total Liabilities 1,325.00 -------- Present Worth 5,979.20

The following transactions are entered on the books:

—Feb. 1st— Sold to D. A. Marcus & Son 10 overcoats 7.50 75.00 10 men's suits 6.75 67.50 142.50 -------- —1st— Sold to H. A. Branch 15 boys' suits 3.50 52.50

—1st— Rec'd from Geo. Golden Cash on account 150.00

—2nd— Deposited in 1st Nat. Bank 150.00

—2nd— Sold to John Gorham 10 men's suits 7.00 70.00 10 men's suits 6.50 65.00 $135.00 -------- —2nd— Sold to Larson & Anderson 5 boys' suits 2.75 13.75 10 men's suits 6.50 65.00 78.75 -------- —2nd— Sold for cash Men's clothing 37.50

—3rd— Sold to Tallman & Co. 15 men's overcoats 7.25 108.75

—3rd— Paid 1 month's rent, Ck. No. 1 75.00

—3rd— Received from John Gorham Cash on account 150.00

—4th— Bought from Carson & Scott 36 men's corduroy coats 3.00 108.00 12 men's corduroy coats 3.50 42.00 150.00 Terms 2/10, 1/30, n/60 --------

—4th— Deposited in 1st Nat. Bank 187.50

—4th— Sold to Harris & Rogers 12 men's corduroy coats 3.75 45.00 5 overcoats 8.00 40.00 85.00

—4th— Received from Frank Weitz Note at 30 days, 6% 234.00

—5th— Sent to D. Meyer & Bro. Ck. No. 2 $150.00

—5th— Received from Henry James Cash to apply on note 200.00 Cash for interest 1.75 $201.75 New note 30 days, 6% -------- 150.00

—5th— Bought from Adler & Co. 50 men's suits 6.25 312.50 Terms 3/10, 1/30, n/60

—5th— Paid salesman's salary Ck. No. 3 25.00

—5th— Drew for personal use Ck. No. 4 50.00

—7th— Sold to Henry Ames 20 men's suits 7.50 150.00 10 boy's suits 2.75 27.50 177.50 -------- —7th— Sold to Ackley & Son 10 boy's overcoats 3.00 30.00 10 boy's suits 2.75 27.50 57.50 -------- —7th— Received from Clayton & Co. Check to apply on acct. 200.00

—7th— Deposited in 1st Nat. Bank 401.75

—7th— Paid our note to H. Weir & Co. Check No. 5 450.00

—8th— Sold to H. J. Andrews 10 men's overcoats 8.00 80.00 12 men's corduroy coats 4.50 54.00 $134.00 -------- —8th— Paid express on shipment from Carson & Scott, Ck. No. 6 .90

—8th— Received from Henry Ames Cash on account 165.00

—8th— Sold for cash 1 job lot boy's clothing 87.50

—9th— Deposited in 1st Nat. Bank 252.50

—9th— Received from bank, check of Clayton & Co., protested for non-payment. Amount of check 200.00 Protest fees 2.50