=A= =B= =C= Adams, J. C. 11 Bacon, I. H. 2 Crandall, Jas. 7 Andrews, Henry 14 Brown, Henry 9 Campbell, Don. 12 In a large index, one or more pages are used for a letter; while in a small index, several letters may be placed on the same page. SAMPLE TRANSACTIONS =25.= The following sample transactions are carried through the books described in this section, showing the proper entries and postings (see pp. 40-43). The day book has been omitted, as it is practically obsolete, not being used by progressive bookkeepers. Muskegon, Mich., Nov. 1, 1907. I, ROBERT B. ROBINSON, have this day commenced business as a wholesale dealer in groceries and provisions. I have rented the store located at 68 Pine St., from Geo. Baker, at $40.00 a month. My resources and liabilities are as follows: RESOURCES Cash on hand $2,462.50 Merchandise per inventory 1,147.20 Due me from Roger Bros. 219.40 LIABILITIES C. B. Whitney, Grand Rapids $ 126.90 My net investment 3,702.20 --Nov. 1-- Bought from Grand Rapids Gro. Co., Grand Rapids, Mich. On account 10 cwt. sugar $4.85 $ 48.50 10 bbls. flour 5.25 52.50 150 " salt 1.10 165.00 2 " molasses 48 50,98 gals. .30 29.40 $295.40 --1-- Paid Geo. Baker For 1 month's rent Cash 40.00 --2-- Sold to Geo. Wiggins, 110 Ottawa St. On account 1 box B. B. soap 3.75 1 case X. X. corn 1.60 100# soda biscuit 4.25 9.60 --3-- Sold to Smith & Nixon, 262 Western Av. On account 2 bbl. flour 6.15 12.30 2 cwt. sugar 5.15 10.30 1 bbl. molasses, 48 gal. .35 16.80 39.40 --5-- Bought from William Bratton, 48 Jefferson Av., Detroit On account 10 sacks Java coffee, 1,000# .25 250.00 --6-- Sent to C. B. Whitney, Grand Rapids Draft to balance account 126.90 --7-- Sold to H. A. Brainerd, 961 Lake Av. On account 2 bbls. salt 1.35 2.70 10# baking powder .42 4.20 6.90 --8-- Charge Grand Rapids Gro. Co. 1 bbl. flour received in bad order 5.25 --9-- Sold to Bryan Bros., Lakeside On account 2 bbls. salt 1.35 2.70 20# raisins .08 1.60 4.30 --10-- Bought from H. A. Edwin, Chicago On account 20 bbls. pork 10.30 206.00