_D_ Manufacturing Expense Adjustment 55 Power, Heat and Light 56 Engine Room Supplies 57 Salaries--Superintendent and Factory Clerks 58 Wages Engineers and Miscellaneous 59 General Factory Expense 60 Repairs and Maintenance--Buildings 61 Repairs and Maintenance--Machinery 62 Repairs and Maintenance--Tools Trading Accounts _E_ Harness Department 63 Sales 64 Returns and Allowances 65 Inventory Adjustment _F_ Collar Department 66 Sales 67 Returns and Allowances 68 Inventory Adjustment _G_ Saddlery Department 69 Sales 70 Returns and Allowances 71 Inventory Adjustment _H_ Profit and Loss 72 Interest Credits 73 Cash Discount Credits 74 Rent Credits _I_ Administration 75 Insurance and Taxes 76 Salaries--Officers 77 Salaries--Bookkeepers and Clerks 78 Printing and Stationery 79 Legal Expenses 80 Postage, Telegraph and Telephone 81 Office Expenses 82 Traveling Expense--Officers 83 Misc. General Expense _J_ Sales Expense 84 Advertising 85 Salaries--Salesmen 86 Commission 87 Traveling Expense--Salesmen 88 Trade Show Expense 89 Out-Freight and Express _K_ Collecting 90 Collection Fees 91 Cash Discounts Allowed _L_ Delivery Expense 92 Wages 93 Maintenance Horses and Wagons 94 Maintenance Motor Trucks _M_ Depreciation Adjustment 95 Buildings 96 Machinery 97 Tools and Fixtures 98 Bad Debts =25. Chart Explained.= The following explanations will give the student a working knowledge of the operation of these accounts. Accounts, 1 to 33, inclusive, comprising assets and liabilities, are omitted, as no instructions will be required for keeping these accounts. All accounts are referred to by number. 34. _Purchases--Leather._ Charged with all purchases of leather for use in harness department. Credited with all leather transferred to other departments. 35. _Purchases--Hardware._ Charged with all purchases of hardware for use in harness department. Credited with all hardware transferred to other departments, 36. _Purchases--Supplies._ Charged with all purchases of supplies and materials, other than leather and hardware, for use in harness department. Credited with all transfers to other departments. 37. _In-Freight._ Charged with the cost of freight and cartage on all purchases for the harness department. Totals pro-rated to department purchase accounts at the end of each month.