Sold to J. L. Jarvis on account 1# cheese .16 1 doz. eggs .22 1# baking powder .50 3 bu. potatoes .65 1.95 2.83 ---- --6-- Bought from Atlas Safe Co. on account 1 office safe 50.00 Paid cash for repairs to door lock .40 Sold for cash sundry merchandise 16.70 [Illustration] [Illustration] EXAMPLES FOR PRACTICE 1. After you become familiar with each entry and the nature of the accounts to be debited or credited, journalize the transactions given in Article 66, then compare with the model journal, and see if your work is correct. 2. Journalize the following transactions: --April 10-- Bought from David Cole & Son on account 100 bbls. flour at $4.60 $460.00 --10-- Sold to L. H. Stebbins on account 20 bbls. flour at 5.10 102.00 --10-- Sold to Henry Waterbury on account 30 bu. beans 2.00 60.00 20 " oats .37 7.40 --11-- Paid to David Cole & Son Cash on account 160.00 Gave them my note for 30 days 300.00 --11-- Received note from L. H. Stebbins for 30 days to balance account 102.00 --12-- Paid cash for harness oil .35 --12-- Henry Waterbury paid cash on account 40.00 RULES FOR POSTING =67.= The act of transferring all items from the journal, sales book, purchase book, cash book, or other books to the ledger is called _posting_. All items relating to one account are posted to that account in the ledger; thus all sales are posted to the sales account, and all transactions with a person are posted to the account of that person. Every debit must be posted to the debit side of the corresponding account in the ledger. =68. Routine.= The first operation in posting is to open an account in the ledger by writing the name of the account on the line at the head of the ledger page. The month and day are then written in the date column; the page of the book from which the item is posted is written in the folio column, and the amount is placed in the money column. The final operation is to place the number of the ledger page in the folio column of the book from which the item was transferred, directly opposite the item posted. =Posting from Journal.= In posting from the journal, all items in the left or debit columns are posted to the debit side of the corresponding ledger accounts, while all items in the credit column are posted to the credit side of the ledger accounts.