=20.= As soon as the transaction is accepted by the broker, he gives to the customer a debit or credit slip showing the nature of the transaction, or it is sent by mail, as soon as possible after business hours; the charge or credit depend upon whether it is a purchase or a sale. The blanks for this purpose, as shown in Fig. 3, should be printed on different colored paper; the debit blank is usually on white and the credit blank on buff or yellow paper. If a client buys, the amount of his purchase appears as a debit to his account, with the commission added. He receives credit for whatever amount of margin he deposits, and the account stands thus until delivery, when the entire balance must be paid. If a sale is made by the client before the time of delivery, the amount of the sale is credited to his account, less the commission due for selling and any other charges. The difference in the account, whether it is an amount due from the broker to the client or from the client to the broker, is paid in cash as soon as the deal is closed. [Illustration: Fig. 4. Daily Sales Journal or Record of Stock Sales ] DAILY RECORD SHEET =21.= As a most perfect record must be kept of every transaction, the daily record sheets, as shown in Fig. 4, are of the greatest importance. This book is called the _daily journal_ as frequently as it is designated the _daily record_. [Illustration: Fig. 5. Daily Sales Journal or Record of Grain Sales ] This book is most convenient when kept in loose-leaf form, as a small number of leaves may be kept in the binder for current use, and after the sheet is filled, it may be filed away for future reference. The size of the sheet is usually 16 by 14 inches, and it is ruled and printed to show date, remarks, shares, stock, price, charge stock account, commission, credit account of, and folio. The _purchase blank_ for this record is exactly the same with the exception that it is used to credit stock account instead of charging, and to charge customers' accounts instead of crediting. There should also be a _grain sales sheet_ and a _grain purchase sheet_, which differ slightly in the column headings but not necessarily in the ruling—_number of bushels_ taking the place of the column headed _shares_, and _kind of grain_ taking the place of _stock_, as shown in Fig. 5. There should also be a _sundries sales and purchase sheet_ for recording orders upon other commodities than grain or stock. Its form is the same as that shown with the exception that _amount_ takes the place of _shares_, and _commodities_ the place of stock in each form. [Illustration: Fig. 6. Special Journal Used by a Grain Commission Company ]