Clearing of average brush and timber land, at $15 per hectare $340.00 Four carabaos, plows, harrows, cultivators, carts, etc. 550.00 Breaking and preparing land, at $5 per hectare 80.00 Opening main drainage canals, at $6 per hectare 96.00 Tool house and storeroom 200.00 Purchase and planting 10,000 abacá stools, at 2 cents each 200.00 Seed purchase, rearing and planting 12,000 cacao, at 3 cents each 360.00 Contingent and incidental 174.00 ------- Total $2,000.00 Second year. Interest on investment $200.00 Depreciation on tools, buildings, and animals (20 per cent of cost) 150.00 ------- 350.00 Third year. Interest on investment $200.00 Depreciation as above 150.00 ------- 350.00 Fourth year. Interest on investment $200.00 Depreciation as above 150.00 Building of drying house and sweat boxes, capacity 20,000 kilos 450.00 ------- 800.00 -------- Total capital investment 3,500.00 Fifth year. Income account: From 11,680 cacao trees, 300 grams cacao each, equals 3,500 kilos, at 48 cents 1,680.00 Expense account: