--Dec. 13-- Sold to Eastern Foundry Co. 25 tons run of mine 3.75 93.75 --Dec. 13-- Sold to Geo. Miller 8,000# egg 5.75 23.00 --Dec. 13-- Sold for cash 2,000# nut 5.75 5.75 4,000# nut 5.25 10.50 2,000# pea 4.75 4.75 -------- 21.00 --Dec. 13-- Deposited all cash on hand --Dec. 14-- Bought from Lehigh Coal Co. 30 tons nut 4.25 127.50 --Dec. 14-- Sold to Lotus Club 10 tons nut 5.75 57.50 --Dec. 14-- Sold to David Meyer 4,000# pea 5.25 10.50 --Dec. 14-- Sold to City Wagon Co. 10,000# run of mine 4.50 22.50 --Dec. 14-- Sold for cash 6,000# egg 5.25 15.75 --Dec. 15-- Paid Lehigh Coal Co. Check# 1 106.25 --Dec. 15-- Received from D. H. Kennedy Cash in full payment of his account. --Dec. 15-- Sold to Samuel Hartley 1,000# pea 4.75 2.38 2,000# nut 5.25 5.25 -------- 7.63 --Dec. 15-- Sold for cash 2,000# pea 5.25 5.25 5,000# nut 5.25 13.13 4,000# egg 5.25 10.50 2,500# run of mine 4.25 6.38 -------- 35.26 --Dec. 15-- Paid Henry Wiggins, teamster Check #2 24.00 --Dec. 15-- Paid D. H. Tuttle 1 month's rent, check #3 40.00 --Dec. 15-- Deposited all cash on hand --Dec. 15-- Charged L. B. Jenkins account to profit and loss EXERCISE =22.= Open the books, using cash book, sales book, journal, and ledger. Enter each transaction, and make all postings to ledger. Take off a trial balance of the ledger accounts. At the close of business, Dec. 15, the inventory is taken, and shows the following quantities on hand: