=+Entries in the respective Day Books during the period 1st to 15th February are summarised below: Purchases

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=+Entries in the respective Day Books during the period 1st to 15th February are summarised below:

Purchases £ Sales £ Returns Inwards £

Feb. 3 S. Gamp 150 Feb. 2 A. Jonas 232 Feb. 10 M. Tapley 25 8 B.Harris 96 8 J. Brick 195 15 J. Brick 5 14 M. Lupin 120

£366 £427 £30

*Re-printed by courtesy of the Royal Society of Arts (R.S.A.)

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