—1— Collected the following accounts: Henry Alton 160.00 D. Pringle 75.00 —1— Paid the following: Dr. Knight 200.00 Funeral expenses 250.00 Henry Cole 62.00 H. Dawson 17.00 Probate expenses 100.00 —5— Received dividend on R. R. stock 3½% semi-annual on $5,000.00 $175.00 —5— Sold R. R. stock $5,000.00 @ 132 6,600.00 Sept. 1 Collected the following account: J. L. Lawrence 52.00 —20— Sold H. H. furniture 790.00 Depreciation on H. H. furniture 210.00 Nov. 1 Collected the following accounts: F. D. Smith 84.50 Geo. Smith 50.00 Dec. 1 Collected 6 mo. interest on mortgage $5,000.00 @ 5% 125.00 —1— Sold mortgage 5,000.00 [Illustration: A GENERAL VIEW OF THE PLANT OF THE FOX TYPEWRITER COMPANY, GRAND RAPIDS, MICH. ] [Illustration: Executor's Journal ] [Illustration: Executor's Account of Cash Receipts and Disbursements ] [Illustration: Classified Ledger Accounts of an Executor ] [Illustration: Classified Ledger Accounts of an Executor ] [Illustration: Classified Ledger Accounts of an Executor ] [Illustration: Schedule Filed by an Executor ] [Illustration: Schedule Filed by an Executor ] EXERCISE =7.= George Williams died on March 5th, bequeathing his entire property, after payment of all debts and funeral expenses, to the following beneficiaries: George Williams, Jr., one-fifth; John Williams, one-fifth; Fred Williams, one-fifth; Mary Williams, three-tenths; and George Robinson, one-tenth. The inventory filed by his executors was as follows: Stocks and bonds $4,000.00 Mortgages 6,000.00 Wearing apparel 100.00 Cash in bank 40.00 There are two executors, and their transactions are as follows: