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THE NEW STUDENT'S REFERENCE WORK 2107

BUSINESS EXERCISES. Transactions.

Jan. 10, 1911, Frank Brown buys of C. E. Wood, of Chicago, on account,

20 yd. silk at $1.25. 3 yd. lining at 25c. % yd- lace at $2.40.

1 doz. men's linen handkerchiefs at $2.00. 36 yd. muslin at 12%c.

Jan. 17, 1911, Frank Brown buys of C. E. Wood, on account,

2 pr. gloves at $1.65. 10 yd. ribbon at 19c. 1 pr. shoes at $3.25.

Mar. 13, 1911, Frank Brown buys of C. E. Wood, on account, 20 yd. flannel at 45c. 8 doz. buttons at 12c.

Apr. 15, 1911, Frank Brown pays C. E. Wood, on account, Cash $25.00.

May 20, 1911, Frank Brown pays C. E. Wood cash to balance account.

Make out and render itemized bill, Jan. 31, 1911.

Render a statement, Feb. 28, 1911.

Make out the account to be rendered, Mar. 31, 1911.

Render a statement, April 29, 1911.

Receipt the last statement in full, May 20, 1911.

Mr. Frank Brown.

Chicago, 111., March 31, 1911. To C. E. Wood, Dr.

1911

To account rendered Feb. 28, 1911 38 00

Mar. 13 20 yd. flannel @ .45 9 00

8 doz. buttons @ .12 96 ____9 96

, 47 96

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