This account represents various sums collected during the preceding period as stumpage on timber lands owned by the concern, each item being credited on the real estate ledger to the particular tract involved. The total amount is now credited to Real Estate as being a reduction in the cost of the land. If the value of the land had been divided as indicated in Section 99, these collections would have been so credited until they equalled the book value of the stumpage, all amounts in excess thereof being credited to Profits account.