Take the blank for paying teller's daily check sheets and enter the following transactions. Study very carefully the form given on pages 32 and 33. Consult your instructor if you need to.

1. Checks on our bank paid to-day are as follows:

Charles J. Kennedy (New York draft), $420.75; F. E. Sherman, $1200; Powers & Sprague, $1000; Lane, Rowell & Co., $300; Wyckoff, Seamans & Benedict, $450; Janis, Cooper & Tremper, $1500; Fields Milling Co., $500; J. O. Baker, $1049.75; W. I. Pratt, $725.

2. Checks on clearing-house banks paid to-day are as follows: Bunker Hill National Bank, $920; Suffolk National Bank, $750; Colonial National Bank, $609.05; Shoe and Leather Bank, $500; Third National Bank, $400; Metropolitan National Bank, $725 ; Eliot National Bank, $1250.40; Citizens National Bank, $4120.40; Park Square National Bank, $2140.50; New England National Bank, $1440.50.

3. Checks on out-of-town banks paid to-day are as follows: Manufacturers and Traders Bank, Philadelphia, $700.50; collection,

75. Bank of Commerce, Baltimore, $1300; collection, $1.25. Fourth National Bank, Hartford, $3250 ; collection, $3. Farmers Bank, Albany, $1500; collection, $1.50.

4. Checks on banks in our city not members of the clearing house, paid to-day, are as follows:

Union Trust Co., $300; Powers Bank, $572.50.

Sold the following drafts on Chemical National Bank, New York.

1. Sold for cash:

Frey & Thomas Co., $1500; exchange, $1.50. David Gray, $500; exchange, 50. Charles M. Miner, $750; exchange, 75c.

2. Sold for check:

Charles J. Kennedy, $420.50; exchange, 25c.

Enter the above on the paying teller's daily check sheet.

Open the certified check book. There is but one unpaid check, as follows: check of Wyckoff, Seamans & Benedict, dated Feb. 23, certified for Elliot Mfg. Co., $17,500.

Draw a double red line immediately under this amount, so that it will not be counted when the certified checks for to-day are footed.

Certify the following checks: J. H. Crandall, $1200; C. E. Denison, $500; W. I. Pratt, $600.

Enter the above in the certified check book.

Pay cashier's charge ticket for 2 tons of coal, $9.50.

The items for the Sundry Receipts column are as follows:

Bills and coin from yesterday's proof, $206,710.81; bills and coin received from the receiving teller at the close of yesterday's business, $15,280.45; bills and coin received from the receiving teller during the day, $2900; bills and coin received from the note teller at the close of yesterday's business, $5504.40; received from the clearing house for to-day's exchanges, $31,863.11.

Add the columns of the paying teller's daily check sheet. Make out the Recapitulation and Proof blank. A careful count of the cash now on hand under various heads (subdivisions of bills and coin only) shows an amount of $237,804.92.

Foot the certified check book. Submit your paying teller's records to your instructor for approval.

Note. - The paying teller makes out his proof before the cash from the receiving teller and note teller has been turned over to him. After the receiving teller and note teller respectively make their proofs they turn over the balance of cash in their hands to the paying teller. These amounts appear on the paying teller's proof on the day following.