W. J. MILLER, President J. H. MERRILL, Vice President

D. M. GOSNELL, Cashier

The Commercial National Bank

Boston, Mass., Feb. 7, 19__

Mr. W. a. Hinman, Cashier

National Bank of Commerce

Philadelphia, Pa.

Dear Sir, - I inclose for COLLECTION and RETURNS the paper listed below.

Unless otherwise instructed, properly protest and return to us at once all paper not paid in due course.

Yours very truly

D.M.Goonel, Cashier

The note teller has also advised you that collection No. 756 has been paid and credited to Farmers Bank, Albany, at its face, 879.23.

Extend the balances on the remittance register as explained March 1.

Present your remittance register to your instructor for approval.

Transactions for the Individual Bookkeeper, March 2

Enter the deposits from customers in the individual ledger. The amounts are found on the receiving teller's daily check sheet.

The note teller has turned over credit tickets for the proceeds of the following collection paper collected for depositors to-day: Nos. 723, 726, 742, 743, 800, and 811. Enter the proceeds of these collections in the Deposits column of the individual ledger as explained March 1.

Credit tickets have also been received from the note teller for paper discounted for customers to-day. Enter the proceeds of these notes to the credit of depositors in the individual ledger.

The total of checks certified to-day as reported by the paying teller is $29,064. Enter to the credit of Certified Checks as explained March 1.

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 as explained March 1.

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

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

Wyckoff, Seamans & Benedict, $6200, $2400; Mace, Gilmore & Co., $1100; F. E. Sherman, $3262.90; C. E. Selover & Co., $3040.50; J. O. Baker, $6270, $5210; Thomas Bennett & Co., $5450; E. V. Buckley & Son, $9250; Powers & Sprague, $1600; Lane, Rowell & Co., $14,270, $640.70. Fernald, Son & Co., $12,200; Spencer, Mead & Co., $750, $2500.

The following depositors' checks have come in from the clearing house.

D. E. Avery, $1205; J. O. Baker, $916 ; Thomas Bennett & Co., $500; E. V. Buckley & Son, $702.50; J. H. Crandall, $19,500 ; Decker Bros., $620.50 ; C. E. Denison, $40.90; Fields Milling Co., $700 ; Freeman, Austin & Co., $1200; E. L. Howard, $240; Janis, Cooper & Tremper, $700, $800; Lane, Rowell & Co., $1200, $1500; Mace, Gil-more & Co., $5260; W. I. Pratt, $60; Powers & Sprague, $75.90; C. E. Selover & Co., $370.50; Spencer, Mead & Co., $2160; Wyckoff,

Seamans & Benedict, $17,300; F. E. Sherman, $1764; Certificate of Deposit, $2500; Certified Checks, $17,500.

Certified checks are credited when issued and debited when paid. Debit Certified Checks for the $17,500 above and show the payment in the certified check book.

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

D. B. Roberts, $1272.50 ; Charles J. Kennedy, $1100.40; Fernald, Son & Co., $1500.90; Spencer, Mead & Co., $1100.50; Wyckoff, Sea-mans & Benedict, $7250.

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

Present your individual ledger to your instructor for approval.

Transactions for the General Bookkeeper, March 2

Make the records in the general cash book as outlined March 1.

1. Enter the items from the discount register.

2. Enter the items from the discount tickler.

3. Enter the items from the remittance register.

4. Enter the items from the individual ledger.

5. From the collection tickler credit Collection and Exchange for our collection charges on collections Nos. 723, 726, 742, and 743.

6. From the receiving teller's daily check sheet credit Collection and Exchange for the collection 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 Sundry Collection and Exchange and Exchange columns.

Prove the cash. The amount of bills and coin on hand is $215,819.76. Clearing-house checks on hand amount to $49,710. Cash items (city and foreign) on hand amount to $7848.10.

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

Present all your books to your instructor for approval.

Transactions for the Discount Clerk, March 3

The following paper has been offered and accepted for discount. No. 932. Note of Mason & Hamlin, at 30 days from Feb. 24, payable at our bank, discounted for J. O. Baker, for $2500. Proceeds credited.

No. 933. Note of Zaner & Bloser, at 60 days from Jan. 25, payable at our bank, discounted for Fields Milling Co., for $4250. Proceeds credited.

No. 934. Note of Gilbert Bros., at 30 days from March 1, payable at Commercial Bank, Rochester, N.Y., indorsed by Cushman Bros., discounted for Freeman, Austin & Co., for $5250. Collection and exchange, $5.25. Proceeds credited.

No. 935. Note of D. Appleton & Co., at one month from Feb. 25, payable at First National Bank, Springfield, indorsed by M. E. Graham, discounted for E. L. Howard, for $7352. Collection and exchange, $7.35. Proceeds credited.