A schedule should be prepared showing the items composing the total of this account, the due date of each note and an indication of the purpose for which it was given, e.g., "In payment for Barnes land," "Bank loan," etc.

THE ALPHA ANALYSIS OF TRIAL

ACCT.

Nos.

Accounts

Trial Balance

Profit & Loss

Debit

Credit

Debit

Credit

1

Accounts Payable..........

$3,420.00

.............

.............

2

Advertising..........

$12,114.02

.....................

$12,114.02

.............

3

Automobiles.............

1,138.02

.....................

400.00

.............

4

Bills Payable..............

....................

81,340.00

.............

.............

5

Bills Receivable...........

1,250.00

.....................

75.00

.............

6

Brick-yard Royalties............

...............

1,300.00

....

.............

7

Building - Green............

1,250.00

.....................

.............

.............

8

" Black..........

72.50

.....................

72.50

.............

9

" Brown.............

...............

325.00

.............

.............

10

Cancellation Profits..........

.....................

3,400.00

.............

$3,445.00

11

Capital Stock.........

.....................

305,000.00

.............

.............

12

Charity...........

37.00

.....................

37.00

.............

13

Commissions Earned..........

.....................

5,220.00

.............

5,220.00

14

" Paid..............

8,325.00

.....................

8,325.00

.............

15

Contracts......................

165,770.00

.....................

.............

.............

16

" Payable............

.....................

8,002.40

.............

.............

17

Dawes Purchase...............

8,640.00

.....................

.............

.............

18

Directors' Meetings............

185.00

.....................

185.00

.............

19

Dividends Unpaid..............

.....................

520.66

.............

.............

20

Eureka Gardens Contracts........

2,460.00

.....................

.............

.............

21

" Purchase.........

.....................

1,375.66

.............

.............

22

" Gains..........

.....................

1,330.00

.............

.............

23

" " Expense............

40.00

.....................

40.00

.............

24

Expense, General...........

12,440.00

.....................

12,440.00

.............

25

" Legal...........

1,522.00

.....................

1,522.00

.............

26

" Mortgage...........

548.50

.....................

.............

.............

27

Fairmount Contract..........

1,915.00

.....................

.............

.............

28

" Purchase............

.....................

1,200.00

.............

.............

29

" Gains...........

.....................

1,200.00

.............

.............

30

" Expense..........

5,795.00

.....................

.........

.............

31

Gain on Sales.............

.....................

88,045.84

.............

17,857.32

32

Grandville Contracts...........

1,827.42

.....................

.............

.............

33

" Purchase..........

5,378.00

.....................

.............

.............

34

" Gains.........

.....................

l,056.80

395.20

.............

35

Handbook............

985.00

.....................

.............

.............

36

Hilton, A. B...........

130.00

.....................

.............

.............

37

Improvements...............

10,000.00

.....................

.............

.............

38

Insurance..............

711.28

.....................

711.28

.............

39

Insurance Mortgage...............

283.75

.....................

.........

.............

40

Interest Earned................

.....................

9,840.66

.............

9,840.00

41

" Paid...........

4,640.00

.....................

4,640.00

.............

42

" Mortgage Payable..............

11,120.00

.....................

11,120.00

.............

43

" Overdue Mtge. Pble......

.....................

120.00

.........

.............

44

" Mortgage Receivable.....

.....................

2,400.00

.............

2,400.66

45

" Overdue Mtge. Rec..

1,178.10

.....................

.........

.............

46

" Unearned..........

.....................

3,529.82

.............

1,400.08

47

Judgments...........

925.00

.....................

.............

.............

48

Kingslake Contracts..........

61,799.88

.....................

.........

.............

49

" Purchase........

1,272.11

.....................

.............

.............

50

" Gains.........

.....................

106,902.00

.............

.............

51

" Expense.........

83,370.60

.....................

.............

.............

52

" Lots..........

751.90

.....................

.............

.............

53

" Commissions..........

461.40

.....................

461.40

.............

54

" Owner...........

.....................

.....................

.............

.............

55

Ladore Contracts...........

30,506.00

.....................

.............

.............

56

" Purchase............

38,840.00

.....................

.............

.............

57

" Gains.........

.....................

25,470.00

.............

10,066.66

58

" Expense.........

4,229.04

.....................

.............

.............

59

" Commissions.........

.....................

1,580.00

.............

.............

60

" Town Lots.........

10,560.00

.....................

.............

.............

LAND COMPANY BALANCE - DECEMBER 31, 1916

Real

Estate

Contracts

Profits in Reserve

Accts. Receiv.

Accts. Payable

Balance Sheet Items

Debit

Debit

Credit

Debit

Credit

Debit

Credit

1

.......

..........

.......

.......

.......

.......

$3,420.00

2

.......

.......

.......

.......

.......

.......

.......

3

.......

.......

.......

.......

.......

$738.02

.......

4

.......

.......

.......

.......

.......

81,340.00

5

.......

.......

.......

.......

.......

1,175.00

.......

6

.......

.......

.......

.......

.......

.......

.......

7

$1,250.00

.......

.......

.......

.......

.......

.......

8

.......

.......

.......

.......

.......

.................

.......

9

.......

.......

.......

.......

.......

.................

325.00

10

.......

.......

.......

.......

.......

.......

.......

11

.......

.......

.......

.......

.......

.......

305,000.00

12

.......

.......

.......

.......

.......

.......

.......

13

.......

.......

.......

.......

.......

.......

.......

14

.......

.......

.......

.......

.......

.......

.......

15

.......

$165,770.00

.......

.......

.......

.......

..............

16

.......

.......

.......

.......

..............

.......

8,002.40

17

8,640.00

.......

.......

.......

.......

.................

.......

18

.......

.......

.......

.......

.......

.......

.......

19

.......

.......

.......

.......

.......

.......

520.00

20

.......

2,205.00

.......

.......

.......

.......

.......

21

.......

.......

.......

.......

.......

.......

1,195.00

22

.......

.......

$1,210.00

.......

.......

.......

.......

23

.......

.......

.......

...............

.......

.......

.......

24

.......

.......

.......

.......

.......

.......

.......

25

.......

.......

.......

.......

.......

.......

.......

26

.......

.......

.......

.......

.......

548.50

.......

27

.......

1,915.00

.......

.......

..............

.......

.......

28

.......

.......

.......

.......

.......

.......

1,200.00

29

.......

.......

1,200.00

.......

.......

.......

.......

30

5,795.00

.......

.......

.......

.......

.......

.......

31

.......

.......

70,188.52

.......

.......

.......

.......

32

.......

1,827.42

.......

.......

.......

.......

.......

33

5,378.00

.......

.......

.......

.......

.......

.......

34

.......

.......

1,452.00

.......

.......

.......

.......

35

.......

.......

.......

.......

.......

985.00

.......

36

.......

.......

.......

$130.00

.......

.......

.......

37

10,000.00

.......

.......

.......

.......

.......

.......

38

.......

.......

.......

.......

.......

.......

.......

39

.......

.......

.......

.......

.......

283.75

.......

40

.......

.......

.......

.......

.......

.......

.......

41

.......

.......

.......

.......

.......

.......

.......

42

.......

.......

.......

.......

.......

.......

.......

43

.......

.......

.......

.......

.......

.......

120.00

44

.......

.......

.......

.......

.......

.......

.......

45

.......

.......

.......

.......

.......

1,178.10

.......

46

.......

.......

2,129.74

.......

.......

.......

.......

47

.......

.......

.......

925.00

.......

.......

.......

48

.......

61,799.88

.......

.......

.......

.......

.......

49

1,272.11

.......

.......

...............

..............

.......

.......

50

.......

.......

51,738.11

.......

.......

.......

.......

51

17,206.71

.......

.......

.......

.......

.......

.......

52

751.90

.......

.......

...............

.......

.......

.......

53

.......

.......

.......

.......

.......

.......

.......

54

.......

.......

.......

.......

.......

11,000.00

.......

55

.......

30,506.00

.......

.......

.......

.......

.......

56

45,569.04

.......

.......

.......

.......

.......

.......

57

.......

.......

15,404.00

.......

.......

.......

.......

58

.......

.......

.......

.......

.......

.......

2,500.00

59

.......

.......

.......

.......

.......

.......

1,580.00

60

10,560.00

.......

.......

.............

.......

.......

.......

THE ALPHA ANALYSIS OF TRIAL

Acct.

Nos.

Accounts

Trial Balance

Profit & Loss

Debit

Credit

Debit

Credit

61

Life Insurance.....................

2,120.00

..........................

2,120.00

......................

62

Malvern Hill Contracts...............

37,467.00

..........................

...............

......................

63

" " Purchase............

34,057.00

..........................

...............

......................

64

" " Gains...........

..........................

23,022.00

...............

9,922.19

65

" " Expense.......

7.25

..........................

7.25

......................

66

Manning, R....................

..........................

212.00

...............

......................

67

Mortgage Deficiency Account......

.........

2,000.00

...............

......................

68

Mortgages Payable...........

..........................

257,422.30

...............

......................

69

" Receivable........

45,000.00

..........................

...............

......................

70

" in Settlement.......

5,250.00

..........................

...............

......................

71

Office Furniture.........

3,200.00

..........................

480.00

......................

72

" Fixtures......

3,156.00

..........................

473.40

......................

73

Options Granted..........

..........................

5,200.00

...............

......................

74

" Held........

3,400.00

..........................

...............

......................

75

Parkville Contracts..........

18,842.00

..........................

...............

......................

76

" Purchase........

..........................

8,725.00

...............

......................

77

" Gains...........

..........................

9,796.00

...............

1.87

78

" Expense.........

783.20

..........................

783.20

......................

79

" Commission........

275.00

..........................

275.00

......................

80

Petty Cash...........

75.00

..........................

.........

......................

81

Postage..................

725.00

..........................

725.00

......................

82

Profit & Loss..........

..........................

75,405.10

...............

......................

83

Profits...............

..........................

8,242.10

...............

8,242.10

84

Prospect Park Contract........

1,158.98

..........................

...............

......................

85

" " Gains........

..........................

1,576.00

...............

587.42

86

" " Purchase......

3,402.00

..........................

...............

......................

87

" " Expense......

85.00

..........................

85.00

......................

88

Real Estate................

473,130.13

..........................

.........

......................

89

Rent Account...........

..........................

5,780.00

...............

5,780.00

90

Repairs............

1,245.60

..........................

1,245.60

......................

91

Rinders, T............

280.00

..........................

.........

......................

92

" " Reserve.........

..........................

525.33

.........

......................

93

Robinson. J.. Trustee.........

..........................

210,418.52

.........

......................

94

Salaries..........

23,805.00

..........................

23,805.00

......................

95

So. Bay Farm Contracts...........

212,814.00

..........................

...............

......................

96

" " " Gains..........

..........................

239,657.65

...............

72,388.65

97

" " " Purchase...........

95,580.00

..........................

...............

......................

98

" Villa Contracts..........

32,850.00

..........................

...............

......................

99

" " " Gains...............

..........................

32,640.66

...............

5,019.86

100

" " " Purchase........

29,550.00

..........................

...............

......................

101

" " Front Purchase........

19,560.00

..........................

...............

......................

102

" " Expense...........

32,805.00

..........................

11,000.00

......................

103

" " Commissions............

4,750.00

..........................

4,750.00

......................

104

" Reserve..........

..........................

72,000.66

...............

......................

105

Sperry, J. M.............

422.00

..........................

...............

......................

106

Stationery & Printing............

472.00

..........................

472.00

......................

107

Stumpage................

..........................

6,250.00

...............

......................

108

Suspense............

750.00

..........................

...............

......................

109

Taxes...........

398.63

..........................

398.63

......................

110

" Mortgage..........

308.15

..........................

...............

......................

111

Torbay Heights Contracts.........

11,283.00

..........................

...............

......................

112

" " Purchase......

..........................

4,450.00

...............

......................

113

" " Gains........

..........................

5,220.00

...............

......................

114

" " Townley, J.R......

............

470.00

...............

......................

115

Treasury Stock......

22,000.00

..........................

...............

......................

116

Cash - Superintendent..........

120.00

..........................

...............

.....................

117

Cash in Bank................

7,990.40

..........................

.........

......................

$1,621,588.86

$1,621,588.86

$99,158.48

$152,170.49

LAND COMPANY BALANCE - DECEMBER 31, 1916

Estate Real

Contracts

| Profits in Reserve

Accts. Receiv.

Accts. Payable

Balance Sheet Items

Debit

Debit

Credit

Debit

Credit

Debit

Credit

61

.............

.............

.............

.............

.............

.............

.............

62

.............

37,467.66

.............

.............

.............

.............

.............

63

34,057.00

.............

.............

.............

.............

.............

.............

64

.............

.............

13,099.81

.............

.............

.............

.............

65

.............

.............

..........

.............

.............

.............

.............

66

.............

.............

.............

.............

$212.00

.............

.............

67

.............

.............

.............

.............

.............

.............

2,000.00

68

.............

.............

.............

.............

.............

.............

257,422.30

69

.............

.............

.............

.............

.............

45,000.00

.............

70

.............

.............

.............

.............

.............

5,250.00

.............

71

.............

.............

.............

.............

.............

2,720.00

.............

72

.............

.............

.............

.............

.............

2,682.60

.............

73

.............

.............

.............

.............

.............

.............

5,200.00

74

3,400.00

.............

.............

.............

.............

.............

.............

75

.............

8,837.05

.............

.............

.............

.............

.............

76

.............

.............

.............

........

.............

.............

3,950.00

77

.............

.............

4,564.18

.............

.............

.............

.............

78

.............

.............

.............

.............

.............

.............

.............

79

.............

.............

.............

.............

.............

.............

.............

80

.............

.............

.............

.............

.............

75.00

.............

81

.............

.............

.............

.............

.............

.............

.............

82

.............

.............

.............

.............

....................

.............

75,405.10

83

.............

.............

.............

.............

.............

.............

.............

84

.............

1,158.98

.............

.............

.............

.............

.............

85

.............

.............

694.87

.............

.............

.............

.............

86

3,402.00

.............

.............

.............

.............

.............

.............

87

.............

.............

.............

.............

.............

.............

.............

88

465,580.13

.............

.............

.............

.............

.............

.............

89

.............

.............

.............

.............

.............

.............

.............

90

.............

.............

.............

.............

.............

.............

.............

91

.............

.............

.............

.............

13.71

.............

.............

92

.............

.............

.............

.............

.............

.............

525.33

93

.............

.............

.............

.............

.............

.............

210,418.52

94

.............

.............

.............

.............

.............

.............

.............

95

.............

212,814.00

.............

.............

.............

.............

.............

96

.............

.............

167,269.00

.............

.............

.............

.............

97

107,580.00

.............

.............

.............

.............

.............

.............

98

.............

32,850.00

.............

.............

.............

.............

.............

99

.............

.............

27,620.14

.....................

.............

.............

.............

100

35,550.00

.............

.............

.............

.............

.............

.............

101

23,365.00

.............

.............

.............

.............

.............

.............

102

.............

.............

.............

.............

.............

.............

.............

103

.............

.............

.............

.............

.............

.............

.............

104

.............

.............

.............

.............

.............

.............

72,000.00

105

.............

.............

.............

422.00

.............

.............

.............

106

.............

.............

.............

.............

.............

.............

.............

107

.............

.............

.............

.............

.............

.............

.............

108

.............

.............

.............

.............

.............

750.00

.............

109

.............

.............

.............

.............

.............

.............

.............

110

.............

.............

.............

.............

.............

308.15

.............

111

.............

11,283.00

.............

.............

.............

.............

.............

112

.............

.............

.............

.............

.............

.............

4,450.00

113

.............

.............

5,220.00

.............

.............

.............

.............

114

.............

.............

.............

.............

470.00

.............

.............

115

.............

.............

.............

.............

.............

22,000.00

.............

116

.............

.............

.............

.............

.............

120.00

.............

117

.............

.............

.............

.............

.............

7,990.40

.............

$779,356.89

$568,433.33

$361,790.37

$1,477.00

$695.71

$102,804.52

$1,036,573.65