38. _Labor--Cutting Department._ Charged with the wages of all men employed in cutting department, including foreman. 39. _Labor--Manufacturing Department._ Charged with the wages of all harness makers, and others employed in the harness manufacturing department. 40. _Inventory Adjustment._ An account used for the temporary adjustment of inventories for the purpose of obtaining monthly balances. At the end of the fiscal period, or whenever the books are closed, the balance of this account is transferred to inventory accounts. Accounts 34 to 40, inclusive, are finally closed into a harness manufacturing account. The same instructions apply to accounts 41 to 47, inclusive, in respect to the collar department, and to accounts 48 to 54, inclusive, in respect to the saddlery department. 55. _Power, Heat and Light._ Charged with all fuel and electric power, consumed for power, heat and light. 56. _Engine Room Supplies._ Charged with all oils, waste and other supplies, used in the engine room. 57. _Salaries--Superintendents and Factory Clerks._ Charged with salaries of general superintendent, superintendent's clerk and all clerks employed exclusively in the factory, as time keepers and clerks. 58. _Wages--Engineers and Miscellaneous._ Charged with wages of engineer and assistants, wages of shipping clerk and assistants, wages of receiving and stock clerks, wages of all general laborers whose time is not chargeable to a specific department. 59. _General Factory Expense._ Charged with all miscellaneous items of factory expense not provided for in other accounts. 60. _Repairs and Maintenance--Buildings._ Charged with all material and labor consumed in the repairs and maintenance of buildings. 61. _Repairs and Maintenance--Machinery._ Charged with same items as No. 60, as applied to machinery. 62. _Repairs and Maintenance--Tools._ Same as No. 61, applied to tools. Accounts 55 to 62, inclusive, are closed into a manufacturing expense adjustment account, monthly. This account is credited with expense charged to each departmental manufacturing account, the distribution being made on a percentage basis. 63. _Sales--Harness Department._ Credited with the amount of all sales in the harness department. 64. _Returns and Allowances._ Charged with all returns and allowances on account of harness sales, except cash discount. 65. _Inventory Adjustment._ An account used for the temporary adjustment of inventories of finished stock, for the purpose of obtaining monthly statements of gross profits. At the end of the fiscal year, the balance of the account is transferred to inventory of finished goods account, through the trading account. Accounts 63 to 65, inclusive, are closed into a harness trading account, at the end of the fiscal year. For purposes of comparison, monthly trading statements are made, leaving these accounts undisturbed until the end of the year.