The sub-ledgers for these credit accounts should be treated in a manner similar to that followed in the case of the corresponding debit accounts - "Mortgages Receivable," etc. - on the other side of the balance sheet, and schedules of each should appear in, or accompany, the balance sheet. In addition to this, the amounts due might be verified by writing to the respective holders, in the same manner as is usually adopted to verify the accounts payable of a mercantile concern.