Paid account of Leggitt & Co., less 2% discount, Ck. No. 5. —6th— Ames & Johnson paid their account, less 2% cash discount. Deposited cash received to date. Sold to Wade & Francis, 92 Bluff St., 10 chests Japan tea, 448# at .48. Paid for telegram—petty cash—.40. Received check from Landis & Snow in full settlement of their account. Sold to J. C. Peters & Son, 5 sacks Java coffee, 231# at .32. Sold for cash 3 sacks Rio coffee, 127# at .28; 2 sacks Mocha coffee, 89# at .32; 3 sacks Japan tea, 131# at .48. —8th— Deposited cash on hand, also check of Landis & Snow. Sold to Ames & Johnson, 2 sacks Mocha coffee, 91# at .32; 2 chests Oolong tea, 87# at .52. Sold to Wright & Noble, 3 chests Japan tea, 129# at .48; 1 chest Oolong tea, 42# at .52. Paid for fuel by check No. 6 to Rogers Coal Co., 12.00. Paid clerk's salary, check No. 7, 10.00. Paid for labor, check No. 8, 16.50. —9th— Sold to Watkins & Fish, 64 Prairie Av., 5 chests Oolong tea, 207# at .52. Bought from Western Grocer Co., Chicago, 50 chests Oolong tea, 418# at .39; 20 sacks Rio coffee, 876# at .22¼; 10 sacks Java coffee, 434# at .25; 15 sacks Mocha coffee, 653# at .25; terms 30 days net, 2/10, f. o. b. Omaha. Received from Wright & Noble cash in payment of our bill of Jan. 4th, less 2% cash discount. —10th— Received from bank, check of Landis & Snow protested for non-payment, protest fees added 1.90. Sent Laughlin & Co. our check No. 9 in payment of account —11th— Sold to Raymond H. Moss, 182 Spring St., 5 chests Japan tea, 217# at .48; 5 sacks Rio coffee, 214# at .28. Sold to Watkins & Fish, 10 sacks Mocha coffee, 424# at .32. Cobb & Willet paid their account in full, deducting 2% for cash. —12th— Deposited cash on hand. Sold to Cobb & Willet, 5 chests Japan tea, 213# at .48. Sold for cash, 2 sacks Rio coffee, 88# at .28. —13th— Paid our note to Japan Importing Co., check No. 10. Paid sundry office expenses from petty cash 3.60. Sold to Wade & Francis 3 sacks Rio coffee, 123# at .28; 2 sacks Mocha coffee, 86# at .32. Paid clerk's salary, ck. No. 11, 10.00. Paid for labor, ck. No. 12, 16.50. —15th— Paid ½ month's salary to D. C. Hoadley, ck. No. 13, 75.00. 1st. Balance cash, first charging petty cash expenditures as a cash payment. 2nd. Post purchase book, sales book, journal, and cash book. 3rd. Take a trial balance. 4th. Credit interest to partner's accounts.