Fixed interest and depreciation charges on investment of $3,500.00 $350.00 Taxes 1 1/2 per cent on a one-third valuation basis of $250 per hectare 60.00 Cultivating, pruning, etc., at $5.50 per hectare 88.00 Fertilizing, at $6 per hectare 96.00 Harvesting, curing, packing 3,500 kilos cacao, at 10 cents per kilo 350.00 Contingent 86.00 ------- 1,030.00 -------- Credit balance 650.00 Sixth year. Income account: From 11,680 cacao trees, at 500 grams cacao each, equals 5,840 kilos, at 48 cents 2,803.20 Expense account: Fixed interest and depreciation charges as above $350.00 Taxes as above 60.00 Cultivating, etc., as above 88.00 Fertilizing, at $8 per hectare 128.00 Harvesting, etc., 5,840 kilos cacao, at 10 cents per kilo 584.00 Contingent 93.20 ------- 1,303.20 -------- Credit balance 1,500.00 Seventh year. Income account: From 11,680 cacao trees, at 750 grams cacao each, equals 8,760 kilos, at 48 cents 4,204.80 Expense account: Fixed interest charges as above $350.00 Taxes as above 60.00 Cultivating, etc., as above 88.00 Fertilizing, at $10 per hectare 160.00 Harvest, etc., of 8,760 kilos of cacao, at 10 cents per kilo 876.00 Contingent 170.80 ------- 1,704.80 -------- Credit balance 2,500.00 Eighth year. Income account: From 11,680 cacao trees, at 1 kilo cacao each, equals 11,680 kilos, at 48 cents 5,606.40 Expense account: