| | | |Dr.| | | | Date. |Particulars.| Dr. | Cr. |or |Balance. |Days.| Total. | Total. | | | |Cr.| | | | --------+------------+---------+---------+---+---------+-----+---------+--------- 1902. | | £ | £ | | £ | | £ | £ Dec. 31.| To Balance |500 2 6| |Dr.|500 2 6| 20 |10,000 | 1903. | | | | | | | | Jan. 20.| By Cash | |300 1 6| ” |200 1 0| 26 | 5,200 | Feb. 15.| To Smith | 10 0 0| | ” |210 1 0| 44 | 9,240 | Mar. 31.| ” Jones | 70 3 4| | ” |280 4 4| 22 | 6,160 | Apl. 22.| By Cash | | 90 1 3| | | | | | To Robinson| 8 0 6| | ” |198 3 7| 23 | 4,554 | May 15.| By Cash | |200 5 0|Cr.| 2 1 5| 3 | | 6 ” 18.| ” ” | | 50 0 0| ” | 52 1 5| 8 | | 416 ” 26.| To Self | 5 10 0| | ” | 46 11 5| 5 | | 235 ” 31.| By Cash | | 9 0 0| ” | 55 11 5| 5 | | 280 June 5.| To Williams| 16 11 2| | ” | 39 0 3| 5 | | 195 ” 10.| By Cash | |100 0 0| ” |139 0 3| 15 | | 2,085 ” 25.| To Brown | 7 2 3| | ” |131 18 0| 3 | | 396 ” 28.| By Cash | | 7 0 0| ” |138 18 0| 2 | 2,268[A]| 278 ” 30.| ” Interest| | 0 3 2| ” |139 1 2+-----+---------+--------- | | | | | | 181 |37,422 | 3,891 | | | | | | | To Charges | 5 2 6| | |133 18 8| 4 per cent. per ann. | ” Balance |133 18 8| | | | on £37,422 for | +---------+---------+ | | 1 day £4 2 0 | |756 10 11|756 10 11| | | ⅛ per cent. on | | | | | | turn-over £617 0 15 6 June 30 |By Balance | |133 18 8|Cr.|133 18 8| Postages 0 5 0 | | | | | | -------- | | | | | | £5 2 6 | | | | | | ======== | | | | | | _Allowed_-- | | | | | | 1½ per cent. | | | | | | per ann. on | | | | | | £3,891 for | | | | | | 1 day £0 3 2 --------+------------+---------+---------+---+---------+-------------------------