To Fourth National Bank, Chicago.

Draft of Briggs Bank, Westfield, dated Feb. 23, on Commercial Bank, Chicago, indorsed by Powers & Sprague, for $50.32 ; draft of Merchants Bank, Providence, dated Feb. 24, on Central National Bank, Chicago, indorsed by Powers & Sprague, for $5000; check of Simpson & Frey, dated Feb. 24, on Fourth National Bank, indorsed by Frost & Co., for $500; check of W. A. Harris, dated Feb. 24, on Fourth National Bank, indorsed by W. W. West, for $1500.

To Chase National Bank, Providence.

Check of Graham & Co., dated Feb. 25, on Merchants and Traders Bank, Providence, indorsed by C. W. Hunter, for $1500; check of White, Hayes & Co., dated Feb. 24, on Chase National Bank, indorsed by Chemical National Bank, New York, for $1350.25.

To Alliance National Bank, Springfield.

Check of Hyde & Page, dated Feb. 27, on Peoples Bank, Worcester, indorsed by Fourth National Bank, Chicago, for $1200.52.

The note teller has advised you of the following charges to banks.

Alliance National Bank, Springfield, proceeds of collection No. 752, $721.75; Traders National Bank, Buffalo, proceeds of collection No. 757, $1748. 25.

Letter of Advice and Remittance. - When banks remit by New York draft for collections a form similar to the following is used.

F. E. ROGERS, President S. C. WILLIAMS, Vice President

CHAS. H. PALMER, Cashier

The Chemical National Bank

New York, Feb. 28, 19___

H. W, Closs, Esq., Cashier

Colonial National Bank

Boston, Mass.

Dear Sir,__ Please find herewith our draft No. 7125 on The National Bank, of Redemption for $ 7714.78 in pay-ment of cottections as stated below.

Very respectfully yours

Chas. H. Palmer, Cashier

The note teller has also advised you that the following collections have been paid and the proceeds credited to the banks named.

Proceeds of No. 752, credited to Traders National Bank, Buffalo, $721; proceeds of No. 757, credited to Alliance National Bank, Springfield, $1746.25; proceeds of No. 819, credited to Traders National Bank, Buffalo, $12,252.75; proceeds of No. 820, credited to Manufacturers and Traders Bank, Philadelphia, $5717.85; proceeds of No. 822, credited to Chase National Bank, Providence, $3717.75; proceeds of No. 823, credited to Farmers Bank, Albany, $2127.59.

The note teller advises that collection No. 821 has been protested and the protest fees, $3.25, charged to Ninth National Bank, Hartford. Extend the balances in the remittance register.

Transactions for the Individual Bookkeeper, March 3

Enter the deposits from customers in the individual ledger from the receiving teller's daily check sheet.

The note teller has turned over credit tickets for the proceeds of collection paper, collected for depositors to-day as follows: Nos. 765, 828, and 829. Enter the proceeds of these collections in the individual ledger.

Credit tickets have also been received from the note teller for paper discounted for customers to-day. Enter these notes to the credit of depositors directly from the discount register.

The total of checks certified to-day, as reported by the paying teller, is $7100. Enter this amount to the credit of Certified Checks.

Checks of depositors have been received by the paying teller and turned over to the individual bookkeeper, as shown on the paying teller's daily check sheet. Enter these items in the individual ledger.

Charge tickets have been received from the paying teller on account of certified checks. Refer to the certified check book for these amounts, and enter them in the individual ledger.

Checks of depositors have been received by the receiving teller, entered on his sheet, and turned over to the individual bookkeeper. A list of these, with the names of the drawers, is given below. Enter the items in the individual ledger.

Spencer, Mead & Co., $1900; Wyckoff, Seamans & Benedict, $5273.50, $1950, $14,360; E. V. Buckley & Son, $1400, $1200; C. E. Selover & Co., $1700; Fernald, Son & Co., $1340; Powers & Sprague, $500; Decker Bros., $11,290; F. E. Sherman, $6000.

Checks of depositors have come in from the clearing house as follows :

Wyckoff, Seamans & Benedict, $17,700; Spencer, Mead & Co., $15,000, $1800; F. E. Sherman, $960.50; C. E. Selover & Co., $300; D. B. Roberts, $750; Powers & Sprague, $1200; Janis, Cooper & Tremper, $2400; Mace, Gilmore '& Co., $1500; Lane, Rowell & Co., $1250; D. E. Avery, $900; J. O. Baker, $1700; Thomas Bennett & Co., $3100 ; E. V. Buckley & Son, $9150.60 ; J. H. Crandall, $45,120 ; Decker Bros., $15,200; C. E. Denison, $25,300; Fernald, Son & Co., $1300 ; Fields Milling Co., $10,500.

The correspondence clerk has turned over depositors' checks received from out-of-town banks.

Wyckoff, Seamans & Benedict, $625.80, $2000; Charles J. Kennedy, $150.20, $2500 ; W. I. Pratt, $2500.

Extend the balances of customers' accounts in the individual ledger. Foot and prove the individual ledger.

Transactions for the General Bookkeeper, March 3

Make the records in the general cash book for the following.

1. Items from the discount register.

2. Items from the discount tickler.

3. Items from the remittance register.

4. Items from the individual ledger.

5. From the collection tickler credit Collection and Exchange for our collection charges on the following collections: Nos. 752, 757, 819, 820, 822, and 823.

6. From the receiving teller's daily check sheet credit Collection and Exchange for the collection and exchange items listed there.

7. From the paying teller's daily check sheet debit Expense for the total expense items, and credit Collection and Exchange for the totals of the Exchange and Sundry Collection and Exchange columns.

8. From the collection tickler credit Protest Fees for $3.25, the notary's charges for protesting collection No. 821.

9. From the discount tickler debit Protested Paper for discount No. 897, $29,900.

Note. - Nearly all national banks have some bank official qualified as a notary public. In the majority of cases this official receives all protest fees which are paid to the bank for protesting paper. He is usually a person of high standing in the bank, such as cashier, discount clerk, etc. When these fees go to an official of the bank they are charged to Protest Fees in the general balance ledger. At the end of any given period the notary may draw such fees by check. No protest fees are entered on discount No. 897 at this time. They are not recorded until collected, unless they are charged to an out-of-town bank.

Prove the cash. The amount of bills and coins on hand is $222,624.52 ; clearing-house checks, $33,997.04; cash items, $15,229.20.

Rule and foot the general cash book. Post the general cash book to the general balance ledger. Extend the new balance in the general balance ledger. Prove the general balance ledger.

Submit your book to your instructor for approval.