Fig. 15 illustrates one drawer of a vertical file, subdivided with the different indexes required, showing how in a small business a single drawer can be made to answer all purposes. In a large business several drawers would be required. The first drawer would be for pending invoices, where would be filed invoices for which shipments have not been received. The second drawer would contain audited vouchers held for payment, and suspense items; the latter including invoices held for adjustment of claims. Paid invoices and paid vouchers would each require a separate drawer. Files should be selected with reference to the size of the papers to be filed. Manufacturers of such equipment now supply cabinets in sections, in a great variety of sizes, making it possible to build up a filing cabinet with drawers to fit every paper of standard size. DEMONSTRATION =15.= The operation of the voucher system in respect to the records in the register is demonstrated in the illustration, Fig. 16, the record showing how the following transactions are handled. Invoices listed have been audited for payment. [Illustration: Fig. 16. Voucher Register Showing Entries] --Jan. 12th-- National Mercantile Co. 100 bbls. flour $4.25 $425.00 Dated Jan. 9th Terms 2/10, N/30 --Jan. 12th-- Western Grocer Co. 50 cases soap 2.10 105.00 Dated Jan. 8th Terms 2/10, N/30 --Jan. 14th-- Morton Salt Co. 100 bbls. salt .85 85.00 Dated Jan. 11th Terms 1/10, N/30 --Jan. 15th-- Paid voucher No. 1 to National Mercantile Co. --Jan. 15th-- Paid voucher No. 2 to Western Grocer Co. --Jan. 16th-- Watson & Snow 60 bbls. vinegar, 3000 gals. .14 420.00 Dated Jan. 12th Terms N/30 --Jan. 17th-- Jennings Coal Co. 3 tons coal 6.50 19.50 Dated Jan. 17th Terms N/30 --Jan. 18th-- Paid pay roll Wages of laborers 125.50 Office salaries 37.50 --Jan. 19th-- Paid voucher No. 3 to Morton Salt Co. The illustration, Fig. 16, shows the complete record of these transactions in the voucher register. The total footings of all distribution columns agree with the total of vouchers payable column, proving the extensions to be correct. The combined totals of checks and discounts equal the total payment column. Unpaid vouchers are extended, and the total of this column added to the total payments equals the total of vouchers payable. [Illustration: Fig. 17. Cash Disbursement Book]