Gave Derby Desk Co. Check No. 6 To pay bill of March 1 350.00 --15-- Gave Slade Oil Co. Check No. 7 To pay bill of March 5 54.25 Less 3% 1.63 52.62 ------ --17-- Gave Francis & Co. Check No. 8 To pay bill of March 7 640.00 Less 3% 19.20 620.80 ------ --18-- Gave Stevens & Co. Check No. 9 To pay bill of March 8 225.00 Less 3% 6.75 218.25 ------ --19-- Eureka Tool Co. Invoice No. 12, terms N/30 Charge tools 250.00 --20-- Check No. 10 for 1 week's pay-roll Charge labor 326.25 Charge tools 27.50 353.75 ------ (Making tools for shop per pay-roll distribution) --22-- Received from Danforth & Co. Credit memo for damaged goods in lot covered by invoice dated 3/12 63.00 Credit material Gave them check No. 11 For acct. 252.00 Less 2% 5.04 246.96 ------ --27-- Check No. 12 for 1 week's pay-roll $ 342.70 Charge labor per pay-roll distribution --30-- Gave Norwich Machine Co. Note of Henry Farwell 5,000.00 Accrued interest 25.00 5,025.00 ------ Gave them check No. 13 to pay their account 3,475.00 --31-- Salaries check No. 14 for salaries of Supt. & Clerks 350.00 =63. Manufacturing Data.= The following data has been collected by the bookkeeper from the reports of superintendent and foremen, and from the inventories taken at the end of the month. Material issued to factory 1,003.35 Material used for building repairs 50.00 _Inventories_ Supplies 45.00 Rent (unexpired) 300.00 Power, heat, and light (Coal) 150.00 Office supplies 140.40 Goods in process--material 602.00 Labor 400.00 1,002.00 ------ We will now close the ledger to ascertain manufacturing results for the month, by making the following adjusting entries in the journal--