Mayhew's Practical Book-Keeping Embracing Single And Double Entry: Commercial Calculations And ...
Mayhew's Practical Book-Keeping Embracing Single And Double Entry: Commercial Calculations And ...
Mayhew Ira
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EXAMPLE XI. 113. This example and the next consist of a series of transactions with Otho H. Hudson, a hardware merchant. Transaction 1. Jan. 3, 1860. Bought of him 2 Nail Hammers at 50 cents each; one Cast Steel Nail Hammer at one dollar; 2 Hand Saws at $2.00 each; one large Backed Saw for $2.00 ; and one small Backed Saw for $1.25. Tr. 2. Feb. 1. Bought of him 2 Jack Planes and 2 Fore Planes at $1.25 each, and 2 Long Jointers at $1.50 each. Tr. 3. Feb. 10. Bought 1 pair of Match Planes, 1± in...., for $2.00 ; 2 pairs of Match Planes, 1£ in., at $2.25 a pair ; and 2 Smoothing Planes at $1.00 each. Paid $8.00 on acct. Tr. 4. March 20. Bought of him one seven-foot Cross- cut Saw at 63 cents a foot, and one seven-foot Mill Saw at 94 cents a foot. Settled and paid him the balance due in Cash. How much was it ? Ans. $28.74. EXAMPLE XII. 114. This example is a continuation of the account with Otho H. Hudson, introduced in the last example. Transaction 1. April 1, 1860. Bought of him 2 Bed- cords at 25 cents each ; one Dinner-bell at one dollar ; one Clothes-brush at 50 cents ; one Nail-brush at 31 cents ; and 2 Tooth-brushes at 20 cents each.
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