5 hedfeld Mowers Lta abreed to sell the City of Haltas four riding mowers and 20 pash inem romers. The contract prica wan 568,400 Sheffeld normalty selk its riding mowers for $13,680 and its fars lawn moners for $912. The contract required the City of tal fas to pay sheffield once alt of the merchandise has been delivered to thet cily's public woiks yard. Sheftield's managimeent does not expect any reburm or any isuues withipsyment. pinhingewrs cat the compant 5970 exh. (a) ef war arserin in incorint. De terrinie the amourt of revenue thut Suethedi nould be stile to recognise in Apral