id	sid	tid	token	lemma	pos
46545	1	1	TRANSCRIBER	TRANSCRIBER	NNP
46545	1	2	'S	be	VBZ
46545	1	3	NOTE	note	NN
46545	1	4	:	:	:
46545	1	5	-Due	-due	VB
46545	1	6	to	to	IN
46545	1	7	a	a	DT
46545	1	8	large	large	JJ
46545	1	9	number	number	NN
46545	1	10	of	of	IN
46545	1	11	tables	table	NNS
46545	1	12	,	,	,
46545	1	13	it	-PRON-	PRP
46545	1	14	is	be	VBZ
46545	1	15	strongly	strongly	RB
46545	1	16	suggested	suggest	VBN
46545	1	17	to	to	TO
46545	1	18	use	use	VB
46545	1	19	a	a	DT
46545	1	20	monospaced	monospaced	JJ
46545	1	21	font	font	NN
46545	1	22	.	.	.
46545	2	1	[	[	-LRB-
46545	2	2	Illustration	illustration	NN
46545	2	3	:	:	:
46545	2	4	THE	the	DT
46545	2	5	BUSY	busy	JJ
46545	2	6	RETAIL	retail	JJ
46545	2	7	STORE	store	NN
46545	2	8	OF	of	IN
46545	2	9	THE	the	DT
46545	2	10	L.	L.	NNP
46545	2	11	E.	E.	NNP
46545	2	12	WATERMAN	WATERMAN	NNP
46545	2	13	COMPANY	COMPANY	NNP
46545	2	14	At	at	IN
46545	2	15	the	the	DT
46545	2	16	"	"	``
46545	2	17	Pen	Pen	NNP
46545	2	18	Corner	Corner	NNP
46545	2	19	,	,	,
46545	2	20	"	"	''
46545	2	21	173	173	CD
46545	2	22	Broadway	Broadway	NNP
46545	2	23	,	,	,
46545	2	24	New	New	NNP
46545	2	25	York	York	NNP
46545	2	26	City	City	NNP
46545	2	27	]	]	-RRB-
46545	2	28	Cyclopedia	Cyclopedia	NNP
46545	2	29	_	_	NNP
46545	2	30	of	of	IN
46545	2	31	_	_	NNP
46545	2	32	Commerce	Commerce	NNP
46545	2	33	,	,	,
46545	2	34	Accountancy	Accountancy	NNP
46545	2	35	,	,	,
46545	2	36	Business	Business	NNP
46545	2	37	Administration	Administration	NNP
46545	2	38	VOLUME	volume	NN
46545	2	39	4	4	CD
46545	2	40	_	_	NNP
46545	2	41	A	A	NNP
46545	2	42	General	General	NNP
46545	2	43	Reference	Reference	NNP
46545	2	44	Work	Work	NNP
46545	2	45	on	on	IN
46545	2	46	_	_	NNP
46545	2	47	ACCOUNTING	ACCOUNTING	NNP
46545	2	48	,	,	,
46545	2	49	AUDITING	auditing	NN
46545	2	50	,	,	,
46545	2	51	BOOKKEEPING	bookkeeping	NN
46545	2	52	,	,	,
46545	2	53	COMMERCIAL	commercial	NN
46545	2	54	LAW	law	NN
46545	2	55	,	,	,
46545	2	56	BUSINESS	BUSINESS	NNP
46545	2	57	MANAGEMENT	MANAGEMENT	NNP
46545	2	58	,	,	,
46545	2	59	ADMINISTRATIVE	ADMINISTRATIVE	NNP
46545	2	60	AND	and	CC
46545	2	61	INDUSTRIAL	INDUSTRIAL	NNP
46545	2	62	ORGANIZATION	ORGANIZATION	NNP
46545	2	63	,	,	,
46545	2	64	BANKING	banking	NN
46545	2	65	,	,	,
46545	2	66	ADVERTISING	advertising	NN
46545	2	67	,	,	,
46545	2	68	SELLING	selling	NN
46545	2	69	,	,	,
46545	2	70	OFFICE	OFFICE	NNP
46545	2	71	AND	and	CC
46545	2	72	FACTORY	FACTORY	NNP
46545	2	73	RECORDS	record	NNS
46545	2	74	,	,	,
46545	2	75	COST	COST	NNS
46545	2	76	KEEPING	KEEPING	NNP
46545	2	77	,	,	,
46545	2	78	SYSTEMATIZING	SYSTEMATIZING	NNP
46545	2	79	,	,	,
46545	2	80	ETC	ETC	NNP
46545	2	81	.	.	.
46545	3	1	_	_	NNP
46545	3	2	Prepared	prepare	VBN
46545	3	3	by	by	IN
46545	3	4	a	a	DT
46545	3	5	Corps	Corps	NNP
46545	3	6	of	of	IN
46545	3	7	_	_	NNP
46545	3	8	AUDITORS	AUDITORS	NNP
46545	3	9	,	,	,
46545	3	10	ACCOUNTANTS	ACCOUNTANTS	NNP
46545	3	11	,	,	,
46545	3	12	ATTORNEYS	ATTORNEYS	NNP
46545	3	13	,	,	,
46545	3	14	AND	and	CC
46545	3	15	SPECIALISTS	specialist	VBN
46545	3	16	IN	in	IN
46545	3	17	BUSINESS	BUSINESS	NNP
46545	3	18	METHODS	METHODS	NNP
46545	3	19	AND	and	CC
46545	3	20	MANAGEMENT	MANAGEMENT	NNP
46545	3	21	_	_	NNP
46545	3	22	Illustrated	Illustrated	NNP
46545	3	23	with	with	IN
46545	3	24	Over	over	IN
46545	3	25	Two	Two	NNP
46545	3	26	Thousand	thousand	CD
46545	3	27	Engravings	Engravings	NNPS
46545	3	28	_	_	NNP
46545	3	29	TEN	TEN	NNP
46545	3	30	VOLUMES	VOLUMES	NNP
46545	3	31	CHICAGO	CHICAGO	NNP
46545	3	32	AMERICAN	AMERICAN	NNP
46545	3	33	TECHNICAL	TECHNICAL	NNP
46545	3	34	SOCIETY	SOCIETY	NNP
46545	3	35	1910	1910	CD
46545	3	36	COPYRIGHT	COPYRIGHT	NNS
46545	3	37	,	,	,
46545	3	38	1909	1909	CD
46545	3	39	BY	by	IN
46545	3	40	AMERICAN	AMERICAN	NNP
46545	3	41	SCHOOL	SCHOOL	NNP
46545	3	42	OF	of	IN
46545	3	43	CORRESPONDENCE	CORRESPONDENCE	NNP
46545	3	44	COPYRIGHT	COPYRIGHT	NNP
46545	3	45	,	,	,
46545	3	46	1909	1909	CD
46545	3	47	BY	by	IN
46545	3	48	AMERICAN	AMERICAN	NNP
46545	3	49	TECHNICAL	TECHNICAL	NNP
46545	3	50	SOCIETY	SOCIETY	NNP
46545	3	51	Entered	enter	VBN
46545	3	52	at	at	IN
46545	3	53	Stationers	Stationers	NNPS
46545	3	54	'	'	POS
46545	3	55	Hall	Hall	NNP
46545	3	56	,	,	,
46545	3	57	London	London	NNP
46545	3	58	All	all	DT
46545	3	59	Rights	Rights	NNPS
46545	3	60	Reserved	Reserved	NNP
46545	3	61	Authors	Authors	NNPS
46545	3	62	and	and	CC
46545	3	63	Collaborators	Collaborators	NNPS
46545	3	64	JAMES	JAMES	NNP
46545	3	65	BRAY	BRAY	NNP
46545	3	66	GRIFFITH	GRIFFITH	NNS
46545	3	67	,	,	,
46545	3	68	_	_	NNP
46545	3	69	Managing	Managing	NNP
46545	3	70	Editor	Editor	NNP
46545	3	71	_	_	NNP
46545	3	72	Head	Head	NNP
46545	3	73	,	,	,
46545	3	74	Dept	Dept	NNP
46545	3	75	.	.	.
46545	4	1	of	of	IN
46545	4	2	Commerce	Commerce	NNP
46545	4	3	,	,	,
46545	4	4	Accountancy	Accountancy	NNP
46545	4	5	,	,	,
46545	4	6	and	and	CC
46545	4	7	Business	Business	NNP
46545	4	8	Administration	Administration	NNP
46545	4	9	,	,	,
46545	4	10	American	American	NNP
46545	4	11	School	School	NNP
46545	4	12	of	of	IN
46545	4	13	Correspondence	Correspondence	NNP
46545	4	14	.	.	.
46545	5	1	ROBERT	ROBERT	NNP
46545	5	2	H.	H.	NNP
46545	5	3	MONTGOMERY	MONTGOMERY	NNP
46545	5	4	Of	of	IN
46545	5	5	the	the	DT
46545	5	6	Firm	firm	NN
46545	5	7	of	of	IN
46545	5	8	Lybrand	Lybrand	NNP
46545	5	9	,	,	,
46545	5	10	Ross	Ross	NNP
46545	5	11	Bros.	Bros.	NNP
46545	5	12	&	&	CC
46545	5	13	Montgomery	Montgomery	NNP
46545	5	14	,	,	,
46545	5	15	Certified	Certified	NNP
46545	5	16	Public	Public	NNP
46545	5	17	Accountants	Accountants	NNPS
46545	5	18	.	.	.
46545	6	1	Editor	editor	NN
46545	6	2	of	of	IN
46545	6	3	the	the	DT
46545	6	4	American	American	NNP
46545	6	5	Edition	Edition	NNP
46545	6	6	of	of	IN
46545	6	7	Dicksee	Dicksee	NNP
46545	6	8	's	's	POS
46545	6	9	_	_	NNP
46545	6	10	Auditing	Auditing	NNP
46545	6	11	_	_	NNP
46545	6	12	.	.	.
46545	7	1	Formerly	formerly	RB
46545	7	2	Lecturer	lecturer	NN
46545	7	3	on	on	IN
46545	7	4	Auditing	auditing	NN
46545	7	5	at	at	IN
46545	7	6	the	the	DT
46545	7	7	Evening	Evening	NNP
46545	7	8	School	School	NNP
46545	7	9	of	of	IN
46545	7	10	Accounts	Accounts	NNPS
46545	7	11	and	and	CC
46545	7	12	Finance	Finance	NNP
46545	7	13	of	of	IN
46545	7	14	the	the	DT
46545	7	15	University	University	NNP
46545	7	16	of	of	IN
46545	7	17	Pennsylvania	Pennsylvania	NNP
46545	7	18	,	,	,
46545	7	19	and	and	CC
46545	7	20	the	the	DT
46545	7	21	School	School	NNP
46545	7	22	of	of	IN
46545	7	23	Commerce	Commerce	NNP
46545	7	24	,	,	,
46545	7	25	Accounts	Accounts	NNPS
46545	7	26	,	,	,
46545	7	27	and	and	CC
46545	7	28	Finance	Finance	NNP
46545	7	29	of	of	IN
46545	7	30	the	the	DT
46545	7	31	New	New	NNP
46545	7	32	York	York	NNP
46545	7	33	University	University	NNP
46545	7	34	.	.	.
46545	8	1	ARTHUR	ARTHUR	NNP
46545	8	2	LOWES	LOWES	NNP
46545	8	3	DICKINSON	DICKINSON	NNP
46545	8	4	,	,	,
46545	8	5	F.	F.	NNP
46545	8	6	C.	C.	NNP
46545	8	7	A.	A.	NNP
46545	8	8	,	,	,
46545	8	9	C.	C.	NNP
46545	8	10	P.	P.	NNP
46545	8	11	A.	A.	NNP
46545	9	1	Of	of	IN
46545	9	2	the	the	DT
46545	9	3	Firms	Firms	NNPS
46545	9	4	of	of	IN
46545	9	5	Jones	Jones	NNP
46545	9	6	,	,	,
46545	9	7	Caesar	Caesar	NNP
46545	9	8	,	,	,
46545	9	9	Dickinson	Dickinson	NNP
46545	9	10	,	,	,
46545	9	11	Wilmot	Wilmot	NNP
46545	9	12	&	&	CC
46545	9	13	Company	Company	NNP
46545	9	14	,	,	,
46545	9	15	Certified	Certified	NNP
46545	9	16	Public	Public	NNP
46545	9	17	Accountants	Accountants	NNPS
46545	9	18	,	,	,
46545	9	19	and	and	CC
46545	9	20	Price	Price	NNP
46545	9	21	,	,	,
46545	9	22	Waterhouse	Waterhouse	NNP
46545	9	23	&	&	CC
46545	9	24	Company	Company	NNP
46545	9	25	,	,	,
46545	9	26	Chartered	Chartered	NNP
46545	9	27	Accountants	Accountants	NNPS
46545	9	28	.	.	.
46545	10	1	WILLIAM	WILLIAM	NNP
46545	10	2	M.	M.	NNP
46545	10	3	LYBRAND	LYBRAND	NNP
46545	10	4	,	,	,
46545	10	5	C.	C.	NNP
46545	10	6	P.	P.	NNP
46545	10	7	A.	A.	NNP
46545	11	1	Of	of	IN
46545	11	2	the	the	DT
46545	11	3	Firm	firm	NN
46545	11	4	of	of	IN
46545	11	5	Lybrand	Lybrand	NNP
46545	11	6	,	,	,
46545	11	7	Ross	Ross	NNP
46545	11	8	Bros.	Bros.	NNP
46545	11	9	&	&	CC
46545	11	10	Montgomery	Montgomery	NNP
46545	11	11	,	,	,
46545	11	12	Certified	Certified	NNP
46545	11	13	Public	Public	NNP
46545	11	14	Accountants	Accountants	NNPS
46545	11	15	.	.	.
46545	12	1	F.	F.	NNP
46545	12	2	H.	H.	NNP
46545	12	3	MACPHERSON	MACPHERSON	NNP
46545	12	4	,	,	,
46545	12	5	C.	C.	NNP
46545	12	6	A.	A.	NNP
46545	12	7	,	,	,
46545	12	8	C.	C.	NNP
46545	12	9	P.	P.	NNP
46545	12	10	A.	A.	NNP
46545	13	1	Of	of	IN
46545	13	2	the	the	DT
46545	13	3	Firm	firm	NN
46545	13	4	of	of	IN
46545	13	5	F.	F.	NNP
46545	13	6	H.	H.	NNP
46545	13	7	Macpherson	Macpherson	NNP
46545	13	8	&	&	CC
46545	13	9	Co.	Co.	NNP
46545	13	10	,	,	,
46545	13	11	Certified	Certified	NNP
46545	13	12	Public	Public	NNP
46545	13	13	Accountants	Accountants	NNPS
46545	13	14	.	.	.
46545	14	1	CHAS	CHAS	NNP
46545	14	2	.	.	.
46545	15	1	A.	A.	NNP
46545	15	2	SWEETLAND	SWEETLAND	NNP
46545	15	3	Consulting	Consulting	NNP
46545	15	4	Public	Public	NNP
46545	15	5	Accountant	Accountant	NNP
46545	15	6	.	.	.
46545	16	1	Author	author	NN
46545	16	2	of	of	IN
46545	16	3	"	"	``
46545	16	4	Loose	Loose	NNP
46545	16	5	-	-	HYPH
46545	16	6	Leaf	Leaf	NNP
46545	16	7	Bookkeeping	Bookkeeping	NNP
46545	16	8	,	,	,
46545	16	9	"	"	''
46545	16	10	and	and	CC
46545	16	11	"	"	``
46545	16	12	Anti	Anti	NNP
46545	16	13	-	-	NNP
46545	16	14	Confusion	Confusion	NNP
46545	16	15	Business	Business	NNP
46545	16	16	Methods	Methods	NNPS
46545	16	17	.	.	.
46545	16	18	"	"	''
46545	17	1	E.	E.	NNP
46545	17	2	C.	C.	NNP
46545	17	3	LANDIS	LANDIS	NNP
46545	17	4	Of	of	IN
46545	17	5	the	the	DT
46545	17	6	System	System	NNP
46545	17	7	Department	Department	NNP
46545	17	8	,	,	,
46545	17	9	Burroughs	Burroughs	NNP
46545	17	10	Adding	Adding	NNP
46545	17	11	Machine	Machine	NNP
46545	17	12	Company	Company	NNP
46545	17	13	.	.	.
46545	18	1	HARRIS	HARRIS	NNP
46545	18	2	C.	C.	NNP
46545	18	3	TROW	TROW	NNP
46545	18	4	,	,	,
46545	18	5	S.	S.	NNP
46545	18	6	B.	B.	NNP
46545	19	1	_	_	NNP
46545	19	2	Editor	Editor	NNP
46545	19	3	-	-	HYPH
46545	19	4	in	in	IN
46545	19	5	-	-	HYPH
46545	19	6	Chief	Chief	NNP
46545	19	7	_	_	NNP
46545	19	8	,	,	,
46545	19	9	Textbook	Textbook	NNP
46545	19	10	Department	Department	NNP
46545	19	11	,	,	,
46545	19	12	American	American	NNP
46545	19	13	School	School	NNP
46545	19	14	of	of	IN
46545	19	15	Correspondence	Correspondence	NNP
46545	19	16	.	.	.
46545	20	1	CECIL	CECIL	NNP
46545	20	2	B.	B.	NNP
46545	20	3	SMEETON	SMEETON	NNP
46545	20	4	,	,	,
46545	20	5	F.	F.	NNP
46545	20	6	I.	I.	NNP
46545	21	1	A.	A.	NNP
46545	22	1	Public	Public	NNP
46545	22	2	Accountant	Accountant	NNP
46545	22	3	and	and	CC
46545	22	4	Auditor	Auditor	NNP
46545	22	5	.	.	.
46545	23	1	President	President	NNP
46545	23	2	,	,	,
46545	23	3	Incorporated	Incorporated	NNP
46545	23	4	Accountants	Accountants	NNP
46545	23	5	'	'	POS
46545	23	6	Society	Society	NNP
46545	23	7	of	of	IN
46545	23	8	Illinois	Illinois	NNP
46545	23	9	.	.	.
46545	24	1	Fellow	Fellow	NNP
46545	24	2	,	,	,
46545	24	3	Institute	Institute	NNP
46545	24	4	of	of	IN
46545	24	5	Accounts	Accounts	NNPS
46545	24	6	,	,	,
46545	24	7	New	New	NNP
46545	24	8	York	York	NNP
46545	24	9	.	.	.
46545	25	1	JOHN	JOHN	NNP
46545	25	2	A.	A.	NNP
46545	25	3	CHAMBERLAIN	CHAMBERLAIN	NNP
46545	25	4	,	,	,
46545	25	5	A.	A.	NNP
46545	26	1	B.	B.	NNP
46545	26	2	,	,	,
46545	26	3	LL	LL	NNP
46545	26	4	.	.	.
46545	27	1	B.	B.	NNP
46545	28	1	Of	of	IN
46545	28	2	the	the	DT
46545	28	3	Cleveland	Cleveland	NNP
46545	28	4	Bar	Bar	NNP
46545	28	5	.	.	.
46545	29	1	Lecturer	lecturer	NN
46545	29	2	on	on	IN
46545	29	3	Suretyship	Suretyship	NNP
46545	29	4	,	,	,
46545	29	5	Western	Western	NNP
46545	29	6	Reserve	Reserve	NNP
46545	29	7	Law	Law	NNP
46545	29	8	School	School	NNP
46545	29	9	.	.	.
46545	30	1	Author	author	NN
46545	30	2	of	of	IN
46545	30	3	"	"	``
46545	30	4	Principles	Principles	NNPS
46545	30	5	of	of	IN
46545	30	6	Business	Business	NNP
46545	30	7	Law	Law	NNP
46545	30	8	.	.	.
46545	30	9	"	"	''
46545	31	1	HUGH	HUGH	NNP
46545	31	2	WRIGHT	WRIGHT	NNP
46545	31	3	Auditor	Auditor	NNP
46545	31	4	,	,	,
46545	31	5	Westlake	Westlake	NNP
46545	31	6	Construction	Construction	NNP
46545	31	7	Company	Company	NNP
46545	31	8	.	.	.
46545	32	1	GLENN	GLENN	NNP
46545	32	2	M.	M.	NNP
46545	32	3	HOBBS	HOBBS	NNP
46545	32	4	,	,	,
46545	32	5	Ph.D.	ph.d.	NN
46545	32	6	Secretary	Secretary	NNP
46545	32	7	,	,	,
46545	32	8	American	American	NNP
46545	32	9	School	School	NNP
46545	32	10	of	of	IN
46545	32	11	Correspondence	Correspondence	NNP
46545	32	12	.	.	.
46545	33	1	JESSIE	JESSIE	NNP
46545	33	2	M.	M.	NNP
46545	33	3	SHEPHERD	SHEPHERD	NNP
46545	33	4	,	,	,
46545	33	5	A.	a.	NN
46545	34	1	B.	B.	NNP
46545	35	1	Associate	Associate	NNP
46545	35	2	Editor	Editor	NNP
46545	35	3	,	,	,
46545	35	4	Textbook	Textbook	NNP
46545	35	5	Department	Department	NNP
46545	35	6	,	,	,
46545	35	7	American	American	NNP
46545	35	8	School	School	NNP
46545	35	9	of	of	IN
46545	35	10	Correspondence	Correspondence	NNP
46545	35	11	.	.	.
46545	36	1	GEORGE	GEORGE	NNP
46545	36	2	C.	C.	NNP
46545	36	3	RUSSELL	RUSSELL	NNP
46545	36	4	Systematizer	Systematizer	NNP
46545	36	5	.	.	.
46545	37	1	Formerly	formerly	RB
46545	37	2	Manager	Manager	NNP
46545	37	3	,	,	,
46545	37	4	System	System	NNP
46545	37	5	Department	Department	NNP
46545	37	6	,	,	,
46545	37	7	Elliott	Elliott	NNP
46545	37	8	-	-	HYPH
46545	37	9	Fisher	Fisher	NNP
46545	37	10	Company	Company	NNP
46545	37	11	.	.	.
46545	38	1	OSCAR	OSCAR	NNP
46545	38	2	E.	E.	NNP
46545	38	3	PERRIGO	PERRIGO	NNP
46545	38	4	,	,	,
46545	38	5	M.	M.	NNP
46545	38	6	E.	E.	NNP
46545	38	7	Specialist	Specialist	NNP
46545	38	8	in	in	IN
46545	38	9	Industrial	Industrial	NNP
46545	38	10	Organization	Organization	NNP
46545	38	11	.	.	.
46545	39	1	Author	author	NN
46545	39	2	of	of	IN
46545	39	3	"	"	``
46545	39	4	Machine	Machine	NNP
46545	39	5	-	-	HYPH
46545	39	6	Shop	Shop	NNP
46545	39	7	Economics	Economics	NNP
46545	39	8	and	and	CC
46545	39	9	Systems	Systems	NNPS
46545	39	10	,	,	,
46545	39	11	"	"	''
46545	39	12	etc	etc	FW
46545	39	13	.	.	.
46545	40	1	DARWIN	DARWIN	NNP
46545	40	2	S.	S.	NNP
46545	40	3	HATCH	HATCH	NNP
46545	40	4	,	,	,
46545	40	5	B.	B.	NNP
46545	40	6	S.	S.	NNP
46545	40	7	Assistant	Assistant	NNP
46545	40	8	Editor	Editor	NNP
46545	40	9	,	,	,
46545	40	10	Textbook	Textbook	NNP
46545	40	11	Department	Department	NNP
46545	40	12	,	,	,
46545	40	13	American	American	NNP
46545	40	14	School	School	NNP
46545	40	15	of	of	IN
46545	40	16	Correspondence	Correspondence	NNP
46545	40	17	.	.	.
46545	41	1	CHAS	CHAS	NNP
46545	41	2	.	.	.
46545	42	1	E.	E.	NNP
46545	42	2	HATHAWAY	HATHAWAY	NNP
46545	42	3	Cost	Cost	NNP
46545	42	4	Expert	Expert	NNP
46545	42	5	.	.	.
46545	43	1	Chief	Chief	NNP
46545	43	2	Accountant	Accountant	NNP
46545	43	3	,	,	,
46545	43	4	Fore	Fore	NNP
46545	43	5	River	River	NNP
46545	43	6	Shipbuilding	Shipbuilding	NNP
46545	43	7	Co.	Co.	NNP
46545	43	8	CHAS	CHAS	NNP
46545	43	9	.	.	.
46545	44	1	WILBUR	WILBUR	NNP
46545	44	2	LEIGH	LEIGH	NNP
46545	44	3	,	,	,
46545	44	4	B.	B.	NNP
46545	44	5	S.	S.	NNP
46545	44	6	Associate	Associate	NNP
46545	44	7	Professor	Professor	NNP
46545	44	8	of	of	IN
46545	44	9	Mathematics	Mathematics	NNP
46545	44	10	,	,	,
46545	44	11	Armour	Armour	NNP
46545	44	12	Institute	Institute	NNP
46545	44	13	of	of	IN
46545	44	14	Technology	Technology	NNP
46545	44	15	.	.	.
46545	45	1	L.	L.	NNP
46545	45	2	W.	W.	NNP
46545	45	3	LEWIS	LEWIS	NNP
46545	45	4	Advertising	Advertising	NNP
46545	45	5	Manager	Manager	NNP
46545	45	6	,	,	,
46545	45	7	The	the	DT
46545	45	8	McCaskey	McCaskey	NNP
46545	45	9	Register	Register	NNP
46545	45	10	Co.	Co.	NNP
46545	45	11	MARTIN	MARTIN	NNP
46545	45	12	W.	W.	NNP
46545	45	13	RUSSELL	RUSSELL	NNP
46545	45	14	Registrar	Registrar	NNP
46545	45	15	and	and	CC
46545	45	16	Treasurer	Treasurer	NNP
46545	45	17	,	,	,
46545	45	18	American	American	NNP
46545	45	19	School	School	NNP
46545	45	20	of	of	IN
46545	45	21	Correspondence	Correspondence	NNP
46545	45	22	.	.	.
46545	46	1	HALBERT	HALBERT	NNP
46545	46	2	P.	P.	NNP
46545	46	3	GILLETTE	GILLETTE	NNP
46545	46	4	,	,	,
46545	46	5	C.	C.	NNP
46545	46	6	E.	E.	NNP
46545	46	7	Managing	Managing	NNP
46545	46	8	Editor	Editor	NNP
46545	46	9	,	,	,
46545	46	10	_	_	NNP
46545	46	11	Engineering	Engineering	NNP
46545	46	12	-	-	HYPH
46545	46	13	Contracting	Contracting	NNP
46545	46	14	_	_	NNP
46545	46	15	.	.	.
46545	47	1	Author	author	NN
46545	47	2	of	of	IN
46545	47	3	"	"	``
46545	47	4	Handbook	Handbook	NNP
46545	47	5	of	of	IN
46545	47	6	Cost	cost	NN
46545	47	7	Data	datum	NNS
46545	47	8	for	for	IN
46545	47	9	Contractors	Contractors	NNPS
46545	47	10	and	and	CC
46545	47	11	Engineers	Engineers	NNPS
46545	47	12	.	.	.
46545	47	13	"	"	''
46545	48	1	R.	R.	NNP
46545	48	2	T.	T.	NNP
46545	48	3	MILLER	MILLER	NNP
46545	48	4	,	,	,
46545	48	5	JR	JR	NNP
46545	48	6	.	.	NNP
46545	48	7	,	,	,
46545	48	8	A.	A.	NNP
46545	48	9	M.	M.	NNP
46545	48	10	,	,	,
46545	48	11	LL	LL	NNP
46545	48	12	.	.	.
46545	49	1	B.	B.	NNP
46545	50	1	President	President	NNP
46545	50	2	,	,	,
46545	50	3	American	American	NNP
46545	50	4	School	School	NNP
46545	50	5	of	of	IN
46545	50	6	Correspondence	Correspondence	NNP
46545	50	7	.	.	.
46545	51	1	WILLIAM	WILLIAM	NNP
46545	51	2	SCHUTTE	SCHUTTE	NNP
46545	51	3	Manager	Manager	NNP
46545	51	4	of	of	IN
46545	51	5	Advertising	Advertising	NNP
46545	51	6	,	,	,
46545	51	7	National	National	NNP
46545	51	8	Cash	Cash	NNP
46545	51	9	Register	Register	NNP
46545	51	10	Co.	Co.	NNP
46545	51	11	E.	E.	NNP
46545	51	12	ST	ST	NNP
46545	51	13	.	.	.
46545	51	14	ELMO	ELMO	NNP
46545	51	15	LEWIS	LEWIS	NNP
46545	51	16	Advertising	Advertising	NNP
46545	51	17	Manager	Manager	NNP
46545	51	18	,	,	,
46545	51	19	Burroughs	Burroughs	NNP
46545	51	20	Adding	Adding	NNP
46545	51	21	Machine	Machine	NNP
46545	51	22	Company	Company	NNP
46545	51	23	.	.	.
46545	52	1	Author	author	NN
46545	52	2	of	of	IN
46545	52	3	"	"	``
46545	52	4	The	the	DT
46545	52	5	Credit	Credit	NNP
46545	52	6	Man	Man	NNP
46545	52	7	and	and	CC
46545	52	8	His	-PRON-	PRP$
46545	52	9	Work	work	NN
46545	52	10	"	"	''
46545	52	11	and	and	CC
46545	52	12	"	"	``
46545	52	13	Financial	Financial	NNP
46545	52	14	Advertising	Advertising	NNP
46545	52	15	.	.	.
46545	52	16	"	"	''
46545	53	1	RICHARD	RICHARD	NNP
46545	53	2	T.	T.	NNP
46545	53	3	DANA	DANA	NNP
46545	53	4	Consulting	Consulting	NNP
46545	53	5	Engineer	Engineer	NNP
46545	53	6	.	.	.
46545	54	1	Chief	Chief	NNP
46545	54	2	Engineer	Engineer	NNP
46545	54	3	,	,	,
46545	54	4	Construction	Construction	NNP
46545	54	5	Service	Service	NNP
46545	54	6	Co.	Co.	NNP
46545	54	7	P.	P.	NNP
46545	54	8	H.	H.	NNP
46545	54	9	BOGARDUS	BOGARDUS	NNP
46545	54	10	Publicity	Publicity	NNP
46545	54	11	Manager	Manager	NNP
46545	54	12	,	,	,
46545	54	13	American	American	NNP
46545	54	14	School	School	NNP
46545	54	15	of	of	IN
46545	54	16	Correspondence	Correspondence	NNP
46545	54	17	.	.	.
46545	55	1	WILLIAM	WILLIAM	NNP
46545	55	2	G.	G.	NNP
46545	55	3	NICHOLS	NICHOLS	NNP
46545	55	4	General	General	NNP
46545	55	5	Manufacturing	Manufacturing	NNP
46545	55	6	Agent	Agent	NNP
46545	55	7	for	for	IN
46545	55	8	the	the	DT
46545	55	9	China	China	NNP
46545	55	10	Mfg	Mfg	NNP
46545	55	11	.	.	.
46545	56	1	Co.	Co.	NNP
46545	56	2	,	,	,
46545	56	3	The	the	DT
46545	56	4	Webster	Webster	NNP
46545	56	5	Mfg	Mfg	NNP
46545	56	6	.	.	.
46545	57	1	Co.	Co.	NNP
46545	57	2	,	,	,
46545	57	3	and	and	CC
46545	57	4	the	the	DT
46545	57	5	Pembroke	Pembroke	NNP
46545	57	6	Mills	Mills	NNPS
46545	57	7	.	.	.
46545	58	1	Author	author	NN
46545	58	2	of	of	IN
46545	58	3	"	"	``
46545	58	4	Cost	Cost	NNP
46545	58	5	Finding	finding	NN
46545	58	6	"	"	''
46545	58	7	and	and	CC
46545	58	8	"	"	``
46545	58	9	Cotton	Cotton	NNP
46545	58	10	Mills	Mills	NNPS
46545	58	11	.	.	.
46545	58	12	"	"	''
46545	59	1	C.	C.	NNP
46545	59	2	H.	H.	NNP
46545	59	3	HUNTER	HUNTER	NNP
46545	59	4	Advertising	Advertising	NNP
46545	59	5	Manager	Manager	NNP
46545	59	6	,	,	,
46545	59	7	Elliott	Elliott	NNP
46545	59	8	-	-	HYPH
46545	59	9	Fisher	Fisher	NNP
46545	59	10	Co.	Co.	NNP
46545	59	11	FRANK	FRANK	NNP
46545	59	12	C.	C.	NNP
46545	59	13	MORSE	MORSE	NNP
46545	59	14	Filing	Filing	NNP
46545	59	15	Expert	Expert	NNP
46545	59	16	.	.	.
46545	60	1	Secretary	Secretary	NNP
46545	60	2	,	,	,
46545	60	3	Browne	Browne	NNP
46545	60	4	-	-	HYPH
46545	60	5	Morse	Morse	NNP
46545	60	6	Co.	Co.	NNP
46545	60	7	H.	H.	NNP
46545	60	8	E.	E.	NNP
46545	60	9	K'BERG	K'BERG	NNP
46545	60	10	Expert	Expert	NNP
46545	60	11	on	on	IN
46545	60	12	Loose	Loose	NNP
46545	60	13	-	-	HYPH
46545	60	14	Leaf	Leaf	NNP
46545	60	15	Systems	Systems	NNP
46545	60	16	.	.	.
46545	61	1	Formerly	formerly	RB
46545	61	2	Manager	Manager	NNP
46545	61	3	,	,	,
46545	61	4	Business	Business	NNP
46545	61	5	Systems	Systems	NNP
46545	61	6	Department	Department	NNP
46545	61	7	,	,	,
46545	61	8	Burroughs	Burroughs	NNP
46545	61	9	Adding	Adding	NNP
46545	61	10	Machine	Machine	NNP
46545	61	11	Co.	Co.	NNP
46545	61	12	EDWARD	EDWARD	NNP
46545	61	13	B.	B.	NNP
46545	61	14	WAITE	WAITE	NNP
46545	61	15	Head	Head	NNP
46545	61	16	,	,	,
46545	61	17	Instruction	Instruction	NNP
46545	61	18	Department	Department	NNP
46545	61	19	,	,	,
46545	61	20	American	American	NNP
46545	61	21	School	School	NNP
46545	61	22	of	of	IN
46545	61	23	Correspondence	Correspondence	NNP
46545	61	24	.	.	.
46545	62	1	=	=	NFP
46545	62	2	Authorities	authority	NNS
46545	62	3	Consulted=	Consulted=	NFP
46545	62	4	The	the	DT
46545	62	5	editors	editor	NNS
46545	62	6	have	have	VBP
46545	62	7	freely	freely	RB
46545	62	8	consulted	consult	VBN
46545	62	9	the	the	DT
46545	62	10	standard	standard	JJ
46545	62	11	technical	technical	JJ
46545	62	12	and	and	CC
46545	62	13	business	business	NN
46545	62	14	literature	literature	NN
46545	62	15	of	of	IN
46545	62	16	America	America	NNP
46545	62	17	and	and	CC
46545	62	18	Europe	Europe	NNP
46545	62	19	in	in	IN
46545	62	20	the	the	DT
46545	62	21	preparation	preparation	NN
46545	62	22	of	of	IN
46545	62	23	these	these	DT
46545	62	24	volumes	volume	NNS
46545	62	25	.	.	.
46545	63	1	They	-PRON-	PRP
46545	63	2	desire	desire	VBP
46545	63	3	to	to	TO
46545	63	4	express	express	VB
46545	63	5	their	-PRON-	PRP$
46545	63	6	indebtedness	indebtedness	NN
46545	63	7	,	,	,
46545	63	8	particularly	particularly	RB
46545	63	9	,	,	,
46545	63	10	to	to	IN
46545	63	11	the	the	DT
46545	63	12	following	follow	VBG
46545	63	13	eminent	eminent	JJ
46545	63	14	authorities	authority	NNS
46545	63	15	,	,	,
46545	63	16	whose	whose	WP$
46545	63	17	well	well	RB
46545	63	18	-	-	HYPH
46545	63	19	known	know	VBN
46545	63	20	treatises	treatise	NNS
46545	63	21	should	should	MD
46545	63	22	be	be	VB
46545	63	23	in	in	IN
46545	63	24	the	the	DT
46545	63	25	library	library	NN
46545	63	26	of	of	IN
46545	63	27	everyone	everyone	NN
46545	63	28	interested	interested	JJ
46545	63	29	in	in	IN
46545	63	30	modern	modern	JJ
46545	63	31	business	business	NN
46545	63	32	methods	method	NNS
46545	63	33	.	.	.
46545	64	1	Grateful	grateful	JJ
46545	64	2	acknowledgment	acknowledgment	NN
46545	64	3	is	be	VBZ
46545	64	4	made	make	VBN
46545	64	5	also	also	RB
46545	64	6	of	of	IN
46545	64	7	the	the	DT
46545	64	8	valuable	valuable	JJ
46545	64	9	service	service	NN
46545	64	10	rendered	render	VBN
46545	64	11	by	by	IN
46545	64	12	the	the	DT
46545	64	13	many	many	JJ
46545	64	14	manufacturers	manufacturer	NNS
46545	64	15	and	and	CC
46545	64	16	specialists	specialist	NNS
46545	64	17	in	in	IN
46545	64	18	office	office	NN
46545	64	19	and	and	CC
46545	64	20	factory	factory	NN
46545	64	21	methods	method	NNS
46545	64	22	,	,	,
46545	64	23	whose	whose	WP$
46545	64	24	coöperation	coöperation	NN
46545	64	25	has	have	VBZ
46545	64	26	made	make	VBN
46545	64	27	it	-PRON-	PRP
46545	64	28	possible	possible	JJ
46545	64	29	to	to	TO
46545	64	30	include	include	VB
46545	64	31	in	in	IN
46545	64	32	these	these	DT
46545	64	33	volumes	volume	NNS
46545	64	34	suitable	suitable	JJ
46545	64	35	illustrations	illustration	NNS
46545	64	36	of	of	IN
46545	64	37	the	the	DT
46545	64	38	latest	late	JJS
46545	64	39	equipment	equipment	NN
46545	64	40	for	for	IN
46545	64	41	office	office	NN
46545	64	42	use	use	NN
46545	64	43	;	;	:
46545	64	44	as	as	RB
46545	64	45	well	well	RB
46545	64	46	as	as	IN
46545	64	47	those	those	DT
46545	64	48	financial	financial	JJ
46545	64	49	,	,	,
46545	64	50	mercantile	mercantile	NN
46545	64	51	,	,	,
46545	64	52	and	and	CC
46545	64	53	manufacturing	manufacturing	NN
46545	64	54	concerns	concern	NNS
46545	64	55	who	who	WP
46545	64	56	have	have	VBP
46545	64	57	supplied	supply	VBN
46545	64	58	illustrations	illustration	NNS
46545	64	59	of	of	IN
46545	64	60	offices	office	NNS
46545	64	61	,	,	,
46545	64	62	factories	factory	NNS
46545	64	63	,	,	,
46545	64	64	shops	shop	NNS
46545	64	65	,	,	,
46545	64	66	and	and	CC
46545	64	67	buildings	building	NNS
46545	64	68	,	,	,
46545	64	69	typical	typical	JJ
46545	64	70	of	of	IN
46545	64	71	the	the	DT
46545	64	72	commercial	commercial	JJ
46545	64	73	and	and	CC
46545	64	74	industrial	industrial	JJ
46545	64	75	life	life	NN
46545	64	76	of	of	IN
46545	64	77	America	America	NNP
46545	64	78	.	.	.
46545	65	1	JOSEPH	JOSEPH	NNP
46545	65	2	HARDCASTLE	HARDCASTLE	NNP
46545	65	3	,	,	,
46545	65	4	C.P.A.	C.P.A.	NNP
46545	66	1	Formerly	formerly	RB
46545	66	2	Professor	Professor	NNP
46545	66	3	of	of	IN
46545	66	4	Principles	Principles	NNPS
46545	66	5	and	and	CC
46545	66	6	Practice	Practice	NNP
46545	66	7	of	of	IN
46545	66	8	Accounts	Accounts	NNPS
46545	66	9	,	,	,
46545	66	10	School	School	NNP
46545	66	11	of	of	IN
46545	66	12	Commerce	Commerce	NNP
46545	66	13	,	,	,
46545	66	14	Accounts	Accounts	NNPS
46545	66	15	,	,	,
46545	66	16	and	and	CC
46545	66	17	Finance	Finance	NNP
46545	66	18	,	,	,
46545	66	19	New	New	NNP
46545	66	20	York	York	NNP
46545	66	21	University	University	NNP
46545	66	22	.	.	.
46545	67	1	Author	author	NN
46545	67	2	of	of	IN
46545	67	3	"	"	``
46545	67	4	Accounts	Accounts	NNPS
46545	67	5	of	of	IN
46545	67	6	Executors	Executors	NNPS
46545	67	7	and	and	CC
46545	67	8	Testamentary	Testamentary	NNP
46545	67	9	Trustees	Trustees	NNPS
46545	67	10	.	.	.
46545	67	11	"	"	''
46545	68	1	HORACE	HORACE	NNP
46545	68	2	LUCIAN	LUCIAN	NNP
46545	68	3	ARNOLD	ARNOLD	NNP
46545	68	4	Specialist	Specialist	NNP
46545	68	5	in	in	IN
46545	68	6	Factory	Factory	NNP
46545	68	7	Organization	Organization	NNP
46545	68	8	and	and	CC
46545	68	9	Accounting	Accounting	NNP
46545	68	10	.	.	.
46545	69	1	Author	author	NN
46545	69	2	of	of	IN
46545	69	3	"	"	``
46545	69	4	The	the	DT
46545	69	5	Complete	complete	JJ
46545	69	6	Cost	cost	NN
46545	69	7	Keeper	keeper	NN
46545	69	8	,	,	,
46545	69	9	"	"	''
46545	69	10	and	and	CC
46545	69	11	"	"	``
46545	69	12	Factory	Factory	NNP
46545	69	13	Manager	Manager	NNP
46545	69	14	and	and	CC
46545	69	15	Accountant	Accountant	NNP
46545	69	16	.	.	.
46545	69	17	"	"	''
46545	70	1	JOHN	JOHN	NNP
46545	70	2	F.J.	F.J.	NNP
46545	70	3	MULHALL	MULHALL	NNP
46545	70	4	,	,	,
46545	70	5	P.A.	P.A.	NNP
46545	71	1	Specialist	specialist	NN
46545	71	2	in	in	IN
46545	71	3	Corporation	Corporation	NNP
46545	71	4	Accounts	Accounts	NNPS
46545	71	5	.	.	.
46545	72	1	Author	author	NN
46545	72	2	of	of	IN
46545	72	3	"	"	``
46545	72	4	Quasi	Quasi	NNP
46545	72	5	Public	Public	NNP
46545	72	6	Corporation	Corporation	NNP
46545	72	7	Accounting	Accounting	NNP
46545	72	8	and	and	CC
46545	72	9	Management	Management	NNP
46545	72	10	.	.	.
46545	72	11	"	"	''
46545	73	1	SHERWIN	sherwin	NN
46545	73	2	CODY	CODY	NNP
46545	73	3	Advertising	Advertising	NNP
46545	73	4	and	and	CC
46545	73	5	Sales	Sales	NNP
46545	73	6	Specialist	Specialist	NNP
46545	73	7	.	.	.
46545	74	1	Author	author	NN
46545	74	2	of	of	IN
46545	74	3	"	"	``
46545	74	4	How	how	WRB
46545	74	5	to	to	TO
46545	74	6	Do	do	VB
46545	74	7	Business	Business	NNP
46545	74	8	by	by	IN
46545	74	9	Letter	Letter	NNP
46545	74	10	,	,	,
46545	74	11	"	"	''
46545	74	12	and	and	CC
46545	74	13	"	"	``
46545	74	14	Art	art	NN
46545	74	15	of	of	IN
46545	74	16	Writing	writing	NN
46545	74	17	and	and	CC
46545	74	18	Speaking	speak	VBG
46545	74	19	the	the	DT
46545	74	20	English	English	NNP
46545	74	21	Language	Language	NNP
46545	74	22	.	.	.
46545	74	23	"	"	''
46545	75	1	FREDERICK	FREDERICK	NNP
46545	75	2	TIPSON	TIPSON	NNP
46545	75	3	,	,	,
46545	75	4	C.P.A.	C.P.A.	NNP
46545	76	1	Author	author	NN
46545	76	2	of	of	IN
46545	76	3	"	"	``
46545	76	4	Theory	Theory	NNP
46545	76	5	of	of	IN
46545	76	6	Accounts	Accounts	NNPS
46545	76	7	.	.	.
46545	76	8	"	"	''
46545	77	1	CHARLES	CHARLES	NNP
46545	77	2	BUXTON	BUXTON	NNP
46545	77	3	GOING	go	VBG
46545	77	4	Managing	Managing	NNP
46545	77	5	Editor	Editor	NNP
46545	77	6	of	of	IN
46545	77	7	_	_	NNP
46545	77	8	The	The	NNP
46545	77	9	Engineering	Engineering	NNP
46545	77	10	Magazine	Magazine	NNP
46545	77	11	_	_	NNP
46545	77	12	.	.	.
46545	78	1	Associate	associate	NN
46545	78	2	in	in	IN
46545	78	3	Mechanical	Mechanical	NNP
46545	78	4	Engineering	Engineering	NNP
46545	78	5	,	,	,
46545	78	6	Columbia	Columbia	NNP
46545	78	7	University	University	NNP
46545	78	8	.	.	.
46545	79	1	Corresponding	Corresponding	NNP
46545	79	2	Member	Member	NNP
46545	79	3	,	,	,
46545	79	4	Canadian	Canadian	NNP
46545	79	5	Mining	Mining	NNP
46545	79	6	Institute	Institute	NNP
46545	79	7	.	.	.
46545	80	1	F.E.	F.E.	NNP
46545	81	1	WEBNER	WEBNER	NNP
46545	81	2	Public	Public	NNP
46545	81	3	Accountant	Accountant	NNP
46545	81	4	.	.	.
46545	82	1	Specialist	Specialist	NNP
46545	82	2	in	in	IN
46545	82	3	Factory	Factory	NNP
46545	82	4	Accounting	Accounting	NNP
46545	82	5	.	.	.
46545	83	1	Contributor	contributor	NN
46545	83	2	to	to	IN
46545	83	3	The	the	DT
46545	83	4	Engineering	Engineering	NNP
46545	83	5	Press	Press	NNP
46545	83	6	.	.	.
46545	84	1	AMOS	AMOS	NNP
46545	84	2	K.	K.	NNP
46545	84	3	FISKE	FISKE	NNP
46545	84	4	Associate	Associate	NNP
46545	84	5	Editor	Editor	NNP
46545	84	6	of	of	IN
46545	84	7	the	the	DT
46545	84	8	_	_	NNP
46545	84	9	New	New	NNP
46545	84	10	York	York	NNP
46545	84	11	Journal	Journal	NNP
46545	84	12	of	of	IN
46545	84	13	Commerce	Commerce	NNP
46545	84	14	_	_	NNP
46545	84	15	.	.	.
46545	85	1	Author	author	NN
46545	85	2	of	of	IN
46545	85	3	"	"	``
46545	85	4	The	The	NNP
46545	85	5	Modern	Modern	NNP
46545	85	6	Bank	Bank	NNP
46545	85	7	.	.	.
46545	85	8	"	"	''
46545	86	1	JOSEPH	JOSEPH	NNP
46545	86	2	FRENCH	FRENCH	NNP
46545	86	3	JOHNSON	JOHNSON	NNP
46545	86	4	Dean	Dean	NNP
46545	86	5	of	of	IN
46545	86	6	the	the	DT
46545	86	7	New	New	NNP
46545	86	8	York	York	NNP
46545	86	9	University	University	NNP
46545	86	10	School	School	NNP
46545	86	11	of	of	IN
46545	86	12	Commerce	Commerce	NNP
46545	86	13	,	,	,
46545	86	14	Accounts	Accounts	NNPS
46545	86	15	,	,	,
46545	86	16	and	and	CC
46545	86	17	Finance	Finance	NNP
46545	86	18	.	.	.
46545	87	1	Editor	editor	NN
46545	87	2	,	,	,
46545	87	3	_	_	NNP
46545	87	4	The	the	DT
46545	87	5	Journal	Journal	NNP
46545	87	6	of	of	IN
46545	87	7	Accountancy	Accountancy	NNP
46545	87	8	_	_	NNP
46545	87	9	.	.	.
46545	88	1	Author	author	NN
46545	88	2	of	of	IN
46545	88	3	"	"	``
46545	88	4	Money	Money	NNP
46545	88	5	,	,	,
46545	88	6	Exchange	Exchange	NNP
46545	88	7	,	,	,
46545	88	8	and	and	CC
46545	88	9	Banking	banking	NN
46545	88	10	.	.	.
46545	88	11	"	"	''
46545	89	1	M.	M.	NNP
46545	89	2	U.	U.	NNP
46545	89	3	OVERLAND	OVERLAND	NNP
46545	89	4	Of	of	IN
46545	89	5	the	the	DT
46545	89	6	New	New	NNP
46545	89	7	York	York	NNP
46545	89	8	Bar	Bar	NNP
46545	89	9	.	.	.
46545	90	1	Author	author	NN
46545	90	2	of	of	IN
46545	90	3	"	"	``
46545	90	4	Classified	Classified	NNP
46545	90	5	Corporation	Corporation	NNP
46545	90	6	Laws	Laws	NNPS
46545	90	7	of	of	IN
46545	90	8	All	all	PDT
46545	90	9	the	the	DT
46545	90	10	States	States	NNPS
46545	90	11	.	.	.
46545	90	12	"	"	''
46545	91	1	THOMAS	THOMAS	NNP
46545	91	2	CONYNGTON	CONYNGTON	NNP
46545	91	3	Of	of	IN
46545	91	4	the	the	DT
46545	91	5	New	New	NNP
46545	91	6	York	York	NNP
46545	91	7	Bar	Bar	NNP
46545	91	8	.	.	.
46545	92	1	Author	author	NN
46545	92	2	of	of	IN
46545	92	3	"	"	``
46545	92	4	Corporate	Corporate	NNP
46545	92	5	Management	Management	NNP
46545	92	6	,	,	,
46545	92	7	"	"	''
46545	92	8	"	"	``
46545	92	9	Corporate	Corporate	NNP
46545	92	10	Organization	Organization	NNP
46545	92	11	,	,	,
46545	92	12	"	"	''
46545	92	13	"	"	``
46545	92	14	The	the	DT
46545	92	15	Modern	Modern	NNP
46545	92	16	Corporation	Corporation	NNP
46545	92	17	,	,	,
46545	92	18	"	"	''
46545	92	19	and	and	CC
46545	92	20	"	"	``
46545	92	21	Partnership	Partnership	NNP
46545	92	22	Relations	Relations	NNPS
46545	92	23	.	.	.
46545	92	24	"	"	''
46545	93	1	THEOPHILUS	THEOPHILUS	NNP
46545	93	2	PARSONS	PARSONS	NNP
46545	93	3	,	,	,
46545	93	4	LL	LL	NNP
46545	93	5	.	.	.
46545	94	1	D.	D.	NNP
46545	94	2	Author	Author	NNP
46545	94	3	of	of	IN
46545	94	4	"	"	``
46545	94	5	The	the	DT
46545	94	6	Laws	Laws	NNPS
46545	94	7	of	of	IN
46545	94	8	Business	business	NN
46545	94	9	.	.	.
46545	94	10	"	"	''
46545	95	1	E.	E.	NNP
46545	95	2	ST	ST	NNP
46545	95	3	.	.	.
46545	95	4	ELMO	ELMO	NNP
46545	95	5	LEWIS	LEWIS	NNP
46545	95	6	Advertising	Advertising	NNP
46545	95	7	Manager	Manager	NNP
46545	95	8	,	,	,
46545	95	9	Burroughs	Burroughs	NNP
46545	95	10	Adding	Adding	NNP
46545	95	11	Machine	Machine	NNP
46545	95	12	Company	Company	NNP
46545	95	13	.	.	.
46545	96	1	Formerly	formerly	RB
46545	96	2	Manager	Manager	NNP
46545	96	3	of	of	IN
46545	96	4	Publicity	Publicity	NNP
46545	96	5	,	,	,
46545	96	6	National	National	NNP
46545	96	7	Cash	Cash	NNP
46545	96	8	Register	Register	NNP
46545	96	9	Co.	Co.	NNP
46545	97	1	Author	author	NN
46545	97	2	of	of	IN
46545	97	3	"	"	``
46545	97	4	The	the	DT
46545	97	5	Credit	Credit	NNP
46545	97	6	Man	Man	NNP
46545	97	7	and	and	CC
46545	97	8	His	-PRON-	PRP$
46545	97	9	Work	work	NN
46545	97	10	,	,	,
46545	97	11	"	"	''
46545	97	12	and	and	CC
46545	97	13	"	"	``
46545	97	14	Financial	Financial	NNP
46545	97	15	Advertising	Advertising	NNP
46545	97	16	.	.	.
46545	97	17	"	"	''
46545	98	1	T.	T.	NNP
46545	98	2	E.	E.	NNP
46545	98	3	YOUNG	YOUNG	NNP
46545	98	4	,	,	,
46545	98	5	B.	B.	NNP
46545	99	1	A.	A.	NNP
46545	99	2	,	,	,
46545	99	3	F.	F.	NNP
46545	99	4	R.	R.	NNP
46545	99	5	A.	a.	NN
46545	99	6	S.	S.	NNP
46545	99	7	Ex	Ex	NNP
46545	99	8	-	-	NNP
46545	99	9	President	President	NNP
46545	99	10	of	of	IN
46545	99	11	the	the	DT
46545	99	12	Institute	Institute	NNP
46545	99	13	of	of	IN
46545	99	14	Actuaries	Actuaries	NNPS
46545	99	15	.	.	.
46545	100	1	Member	member	NN
46545	100	2	of	of	IN
46545	100	3	the	the	DT
46545	100	4	Actuary	Actuary	NNP
46545	100	5	Society	Society	NNP
46545	100	6	of	of	IN
46545	100	7	America	America	NNP
46545	100	8	.	.	.
46545	101	1	Author	author	NN
46545	101	2	of	of	IN
46545	101	3	"	"	``
46545	101	4	Insurance	Insurance	NNP
46545	101	5	.	.	.
46545	101	6	"	"	''
46545	102	1	LAWRENCE	LAWRENCE	NNP
46545	102	2	R.	R.	NNP
46545	102	3	DICKSEE	DICKSEE	NNP
46545	102	4	,	,	,
46545	102	5	F.	F.	NNP
46545	102	6	C.	C.	NNP
46545	102	7	A.	A.	NNP
46545	103	1	Professor	Professor	NNP
46545	103	2	of	of	IN
46545	103	3	Accounting	Accounting	NNP
46545	103	4	at	at	IN
46545	103	5	the	the	DT
46545	103	6	University	University	NNP
46545	103	7	of	of	IN
46545	103	8	Birmingham	Birmingham	NNP
46545	103	9	.	.	.
46545	104	1	Author	author	NN
46545	104	2	of	of	IN
46545	104	3	"	"	``
46545	104	4	Advanced	Advanced	NNP
46545	104	5	Accounting	Accounting	NNP
46545	104	6	,	,	,
46545	104	7	"	"	''
46545	104	8	"	"	``
46545	104	9	Auditing	auditing	NN
46545	104	10	,	,	,
46545	104	11	"	"	''
46545	104	12	"	"	``
46545	104	13	Bookkeeping	bookkeepe	VBG
46545	104	14	for	for	IN
46545	104	15	Company	Company	NNP
46545	104	16	Secretary	Secretary	NNP
46545	104	17	,	,	,
46545	104	18	"	"	''
46545	104	19	etc	etc	FW
46545	104	20	.	.	.
46545	105	1	FRANCIS	FRANCIS	NNP
46545	105	2	W.	W.	NNP
46545	105	3	PIXLEY	PIXLEY	NNP
46545	105	4	Author	author	NN
46545	105	5	of	of	IN
46545	105	6	"	"	``
46545	105	7	Auditors	Auditors	NNPS
46545	105	8	,	,	,
46545	105	9	Their	-PRON-	PRP$
46545	105	10	Duties	Duties	NNPS
46545	105	11	and	and	CC
46545	105	12	Responsibilities	Responsibilities	NNPS
46545	105	13	,	,	,
46545	105	14	"	"	''
46545	105	15	and	and	CC
46545	105	16	"	"	``
46545	105	17	Accountancy	Accountancy	NNP
46545	105	18	.	.	.
46545	105	19	"	"	''
46545	106	1	CHARLES	CHARLES	NNP
46545	106	2	U.	U.	NNP
46545	106	3	CARPENTER	CARPENTER	NNP
46545	106	4	General	General	NNP
46545	106	5	Manager	Manager	NNP
46545	106	6	,	,	,
46545	106	7	The	the	DT
46545	106	8	Herring	Herring	NNP
46545	106	9	-	-	HYPH
46545	106	10	Hall	Hall	NNP
46545	106	11	-	-	HYPH
46545	106	12	Marvin	Marvin	NNP
46545	106	13	Safe	Safe	NNP
46545	106	14	Co.	Co.	NNP
46545	107	1	Formerly	formerly	RB
46545	107	2	General	General	NNP
46545	107	3	Manager	Manager	NNP
46545	107	4	,	,	,
46545	107	5	National	National	NNP
46545	107	6	Cash	Cash	NNP
46545	107	7	Register	Register	NNP
46545	107	8	Co.	Co.	NNP
46545	108	1	Author	author	NN
46545	108	2	of	of	IN
46545	108	3	"	"	``
46545	108	4	Profit	Profit	NNP
46545	108	5	Making	Making	NNP
46545	108	6	Management	Management	NNP
46545	108	7	.	.	.
46545	108	8	"	"	''
46545	109	1	C.	C.	NNP
46545	109	2	E.	E.	NNP
46545	109	3	KNOEPPEL	KNOEPPEL	NNP
46545	109	4	Specialist	Specialist	NNP
46545	109	5	in	in	IN
46545	109	6	Cost	Cost	NNP
46545	109	7	Analysis	Analysis	NNP
46545	109	8	and	and	CC
46545	109	9	Factory	Factory	NNP
46545	109	10	Betterment	Betterment	NNP
46545	109	11	.	.	.
46545	110	1	Author	author	NN
46545	110	2	of	of	IN
46545	110	3	"	"	``
46545	110	4	Systematic	Systematic	NNP
46545	110	5	Foundry	Foundry	NNP
46545	110	6	Operation	Operation	NNP
46545	110	7	and	and	CC
46545	110	8	Foundry	Foundry	NNP
46545	110	9	Costing	Costing	NNP
46545	110	10	,	,	,
46545	110	11	"	"	''
46545	110	12	"	"	``
46545	110	13	Maximum	Maximum	NNP
46545	110	14	Production	Production	NNP
46545	110	15	through	through	IN
46545	110	16	Organization	Organization	NNP
46545	110	17	and	and	CC
46545	110	18	Supervision	Supervision	NNP
46545	110	19	,	,	,
46545	110	20	"	"	''
46545	110	21	and	and	CC
46545	110	22	other	other	JJ
46545	110	23	papers	paper	NNS
46545	110	24	.	.	.
46545	111	1	HARRINGTON	HARRINGTON	NNP
46545	111	2	EMERSON	EMERSON	NNP
46545	111	3	,	,	,
46545	111	4	M.	M.	NNP
46545	111	5	A.	A.	NNP
46545	112	1	Consulting	Consulting	NNP
46545	112	2	Engineer	Engineer	NNP
46545	112	3	.	.	.
46545	113	1	Director	Director	NNP
46545	113	2	of	of	IN
46545	113	3	Organization	Organization	NNP
46545	113	4	and	and	CC
46545	113	5	Betterment	Betterment	NNP
46545	113	6	Work	Work	NNP
46545	113	7	on	on	IN
46545	113	8	the	the	DT
46545	113	9	Santa	Santa	NNP
46545	113	10	Fe	Fe	NNP
46545	113	11	System	System	NNP
46545	113	12	.	.	.
46545	114	1	Originator	originator	NN
46545	114	2	of	of	IN
46545	114	3	the	the	DT
46545	114	4	Emerson	Emerson	NNP
46545	114	5	Efficiency	Efficiency	NNP
46545	114	6	System	System	NNP
46545	114	7	.	.	.
46545	115	1	Author	author	NN
46545	115	2	of	of	IN
46545	115	3	"	"	``
46545	115	4	Efficiency	Efficiency	NNP
46545	115	5	as	as	IN
46545	115	6	a	a	DT
46545	115	7	Basis	basis	NN
46545	115	8	for	for	IN
46545	115	9	Operation	Operation	NNP
46545	115	10	and	and	CC
46545	115	11	Wages	Wages	NNP
46545	115	12	.	.	.
46545	115	13	"	"	''
46545	116	1	ELMER	ELMER	NNP
46545	116	2	H.	H.	NNP
46545	116	3	BEACH	BEACH	NNP
46545	116	4	Specialist	Specialist	NNP
46545	116	5	in	in	IN
46545	116	6	Accounting	Accounting	NNP
46545	116	7	Methods	Methods	NNP
46545	116	8	.	.	.
46545	117	1	Editor	editor	NN
46545	117	2	,	,	,
46545	117	3	_	_	NNP
46545	117	4	Beach	Beach	NNP
46545	117	5	's	's	POS
46545	117	6	Magazine	Magazine	NNP
46545	117	7	of	of	IN
46545	117	8	Business	Business	NNP
46545	117	9	_	_	NNP
46545	117	10	.	.	.
46545	118	1	Founder	founder	NN
46545	118	2	of	of	IN
46545	118	3	The	the	DT
46545	118	4	Bookkeeper	Bookkeeper	NNP
46545	118	5	.	.	.
46545	119	1	Editor	Editor	NNP
46545	119	2	of	of	IN
46545	119	3	_	_	NNP
46545	119	4	The	the	DT
46545	119	5	American	American	NNP
46545	119	6	Business	Business	NNP
46545	119	7	and	and	CC
46545	119	8	Accounting	Accounting	NNP
46545	119	9	Encyclopedia	Encyclopedia	NNP
46545	119	10	_	_	NNP
46545	119	11	.	.	.
46545	120	1	J.	J.	NNP
46545	120	2	J.	J.	NNP
46545	120	3	RAHILL	RAHILL	NNP
46545	120	4	,	,	,
46545	120	5	C.	C.	NNP
46545	120	6	P.	P.	NNP
46545	120	7	A.	A.	NNP
46545	121	1	Member	Member	NNP
46545	121	2	,	,	,
46545	121	3	California	California	NNP
46545	121	4	Society	Society	NNP
46545	121	5	of	of	IN
46545	121	6	Public	Public	NNP
46545	121	7	Accountants	Accountants	NNPS
46545	121	8	.	.	.
46545	122	1	Author	author	NN
46545	122	2	of	of	IN
46545	122	3	"	"	``
46545	122	4	Corporation	Corporation	NNP
46545	122	5	Accounting	Accounting	NNP
46545	122	6	and	and	CC
46545	122	7	Corporation	Corporation	NNP
46545	122	8	Law	Law	NNP
46545	122	9	.	.	.
46545	122	10	"	"	''
46545	123	1	FRANK	FRANK	NNP
46545	123	2	BROOKER	BROOKER	NNP
46545	123	3	,	,	,
46545	123	4	C.	C.	NNP
46545	123	5	P.	P.	NNP
46545	123	6	A.	A.	NNP
46545	123	7	Ex	Ex	NNP
46545	123	8	-	-	HYPH
46545	123	9	New	New	NNP
46545	123	10	York	York	NNP
46545	123	11	State	State	NNP
46545	123	12	Examiner	Examiner	NNP
46545	123	13	of	of	IN
46545	123	14	Certified	Certified	NNP
46545	123	15	Public	Public	NNP
46545	123	16	Accountants	Accountants	NNPS
46545	123	17	.	.	.
46545	124	1	Ex	Ex	NNP
46545	124	2	-	-	NNP
46545	124	3	President	President	NNP
46545	124	4	,	,	,
46545	124	5	American	American	NNP
46545	124	6	Association	Association	NNP
46545	124	7	of	of	IN
46545	124	8	Public	Public	NNP
46545	124	9	Accountants	Accountants	NNPS
46545	124	10	.	.	.
46545	125	1	Author	author	NN
46545	125	2	of	of	IN
46545	125	3	"	"	``
46545	125	4	American	American	NNP
46545	125	5	Accountants	Accountants	NNPS
46545	125	6	'	'	POS
46545	125	7	Manual	Manual	NNP
46545	125	8	.	.	.
46545	125	9	"	"	''
46545	126	1	CLINTON	CLINTON	NNP
46545	126	2	E.	E.	NNP
46545	126	3	WOODS	WOODS	NNP
46545	126	4	,	,	,
46545	126	5	M.	M.	NNP
46545	126	6	E.	E.	NNP
46545	126	7	Specialist	Specialist	NNP
46545	126	8	in	in	IN
46545	126	9	Industrial	Industrial	NNP
46545	126	10	Organization	Organization	NNP
46545	126	11	.	.	.
46545	127	1	Formerly	formerly	RB
46545	127	2	Comptroller	Comptroller	NNP
46545	127	3	,	,	,
46545	127	4	Sears	Sears	NNP
46545	127	5	,	,	,
46545	127	6	Roebuck	Roebuck	NNP
46545	127	7	&	&	CC
46545	127	8	Co.	Co.	NNP
46545	128	1	Author	author	NN
46545	128	2	of	of	IN
46545	128	3	"	"	``
46545	128	4	Organizing	organize	VBG
46545	128	5	a	a	DT
46545	128	6	Factory	factory	NN
46545	128	7	,	,	,
46545	128	8	"	"	''
46545	128	9	and	and	CC
46545	128	10	"	"	``
46545	128	11	Woods	Woods	NNP
46545	128	12	'	'	POS
46545	128	13	Reports	report	NNS
46545	128	14	.	.	.
46545	128	15	"	"	''
46545	129	1	CHARLES	CHARLES	NNP
46545	129	2	E.	E.	NNP
46545	129	3	SPRAGUE	SPRAGUE	NNP
46545	129	4	,	,	,
46545	129	5	C.	C.	NNP
46545	129	6	P.	P.	NNP
46545	129	7	A.	A.	NNP
46545	130	1	President	President	NNP
46545	130	2	of	of	IN
46545	130	3	the	the	DT
46545	130	4	Union	Union	NNP
46545	130	5	Dime	Dime	NNP
46545	130	6	Savings	Savings	NNP
46545	130	7	Bank	Bank	NNP
46545	130	8	,	,	,
46545	130	9	New	New	NNP
46545	130	10	York	York	NNP
46545	130	11	.	.	.
46545	131	1	Author	author	NN
46545	131	2	of	of	IN
46545	131	3	"	"	``
46545	131	4	The	the	DT
46545	131	5	Accountancy	Accountancy	NNP
46545	131	6	of	of	IN
46545	131	7	Investment	Investment	NNP
46545	131	8	,	,	,
46545	131	9	"	"	''
46545	131	10	"	"	``
46545	131	11	Extended	Extended	NNP
46545	131	12	Bond	Bond	NNP
46545	131	13	Tables	Tables	NNP
46545	131	14	,	,	,
46545	131	15	"	"	''
46545	131	16	and	and	CC
46545	131	17	"	"	``
46545	131	18	Problems	Problems	NNPS
46545	131	19	and	and	CC
46545	131	20	Studies	Studies	NNPS
46545	131	21	in	in	IN
46545	131	22	the	the	DT
46545	131	23	Accountancy	Accountancy	NNP
46545	131	24	of	of	IN
46545	131	25	Investment	Investment	NNP
46545	131	26	.	.	.
46545	131	27	"	"	''
46545	132	1	CHARLES	CHARLES	NNP
46545	132	2	WALDO	WALDO	NNP
46545	132	3	HASKINS	HASKINS	NNP
46545	132	4	,	,	,
46545	132	5	C.	C.	NNP
46545	132	6	P.	P.	NNP
46545	132	7	A.	A.	NNP
46545	132	8	,	,	,
46545	132	9	L.	L.	NNP
46545	132	10	H.	H.	NNP
46545	132	11	M.	M.	NNP
46545	132	12	Author	Author	NNP
46545	132	13	of	of	IN
46545	132	14	"	"	``
46545	132	15	Business	Business	NNP
46545	132	16	Education	Education	NNP
46545	132	17	and	and	CC
46545	132	18	Accountancy	Accountancy	NNP
46545	132	19	.	.	.
46545	132	20	"	"	''
46545	133	1	JOHN	JOHN	NNP
46545	133	2	J.	J.	NNP
46545	133	3	CRAWFORD	CRAWFORD	NNP
46545	133	4	Author	Author	NNP
46545	133	5	of	of	IN
46545	133	6	"	"	``
46545	133	7	Bank	Bank	NNP
46545	133	8	Directors	Directors	NNPS
46545	133	9	,	,	,
46545	133	10	Their	-PRON-	PRP$
46545	133	11	Powers	power	NNS
46545	133	12	,	,	,
46545	133	13	Duties	Duties	NNPS
46545	133	14	,	,	,
46545	133	15	and	and	CC
46545	133	16	Liabilities	liability	NNS
46545	133	17	.	.	.
46545	133	18	"	"	''
46545	134	1	DR	DR	NNP
46545	134	2	.	.	.
46545	134	3	F.	F.	NNP
46545	134	4	A.	a.	NN
46545	134	5	CLEVELAND	CLEVELAND	NNP
46545	134	6	Of	of	IN
46545	134	7	the	the	DT
46545	134	8	Wharton	Wharton	NNP
46545	134	9	School	School	NNP
46545	134	10	of	of	IN
46545	134	11	Finance	Finance	NNP
46545	134	12	,	,	,
46545	134	13	University	University	NNP
46545	134	14	of	of	IN
46545	134	15	Pennsylvania	Pennsylvania	NNP
46545	134	16	.	.	.
46545	135	1	Author	author	NN
46545	135	2	of	of	IN
46545	135	3	"	"	``
46545	135	4	Funds	Funds	NNPS
46545	135	5	and	and	CC
46545	135	6	Their	-PRON-	PRP$
46545	135	7	Uses	use	NNS
46545	135	8	.	.	.
46545	135	9	"	"	''
46545	136	1	[	[	-LRB-
46545	136	2	Illustration	illustration	NN
46545	136	3	:	:	:
46545	136	4	CHICAGO	CHICAGO	NNP
46545	136	5	SALES	sale	NNS
46545	136	6	AND	and	CC
46545	136	7	DISPLAY	display	NN
46545	136	8	ROOMS	room	NNS
46545	136	9	OF	of	IN
46545	136	10	THE	the	DT
46545	136	11	NEW	NEW	NNP
46545	136	12	HAVEN	HAVEN	NNP
46545	136	13	CLOCK	CLOCK	NNP
46545	136	14	COMPANY	COMPANY	NNP
46545	136	15	]	]	-RRB-
46545	136	16	Foreword	Foreword	NNP
46545	136	17	With	with	IN
46545	136	18	the	the	DT
46545	136	19	unprecedented	unprecedented	JJ
46545	136	20	increase	increase	NN
46545	136	21	in	in	IN
46545	136	22	our	-PRON-	PRP$
46545	136	23	commercial	commercial	JJ
46545	136	24	activities	activity	NNS
46545	136	25	has	have	VBZ
46545	136	26	come	come	VBN
46545	136	27	a	a	DT
46545	136	28	demand	demand	NN
46545	136	29	for	for	IN
46545	136	30	better	well	JJR
46545	136	31	business	business	NN
46545	136	32	methods	method	NNS
46545	136	33	.	.	.
46545	137	1	Methods	method	NNS
46545	137	2	which	which	WDT
46545	137	3	were	be	VBD
46545	137	4	adequate	adequate	JJ
46545	137	5	for	for	IN
46545	137	6	the	the	DT
46545	137	7	business	business	NN
46545	137	8	of	of	IN
46545	137	9	a	a	DT
46545	137	10	less	less	RBR
46545	137	11	active	active	JJ
46545	137	12	commercial	commercial	JJ
46545	137	13	era	era	NN
46545	137	14	,	,	,
46545	137	15	have	have	VBP
46545	137	16	given	give	VBN
46545	137	17	way	way	NN
46545	137	18	to	to	IN
46545	137	19	systems	system	NNS
46545	137	20	and	and	CC
46545	137	21	labor	labor	NN
46545	137	22	-	-	HYPH
46545	137	23	saving	save	VBG
46545	137	24	ideas	idea	NNS
46545	137	25	in	in	IN
46545	137	26	keeping	keep	VBG
46545	137	27	with	with	IN
46545	137	28	the	the	DT
46545	137	29	financial	financial	JJ
46545	137	30	and	and	CC
46545	137	31	industrial	industrial	JJ
46545	137	32	progress	progress	NN
46545	137	33	of	of	IN
46545	137	34	the	the	DT
46545	137	35	world	world	NN
46545	137	36	.	.	.
46545	138	1	Out	out	IN
46545	138	2	of	of	IN
46545	138	3	this	this	DT
46545	138	4	progress	progress	NN
46545	138	5	has	have	VBZ
46545	138	6	risen	rise	VBN
46545	138	7	a	a	DT
46545	138	8	new	new	JJ
46545	138	9	literature	literature	NN
46545	138	10	--	--	:
46545	138	11	the	the	DT
46545	138	12	literature	literature	NN
46545	138	13	of	of	IN
46545	138	14	business	business	NN
46545	138	15	.	.	.
46545	139	1	But	but	CC
46545	139	2	with	with	IN
46545	139	3	the	the	DT
46545	139	4	rapid	rapid	JJ
46545	139	5	advancement	advancement	NN
46545	139	6	in	in	IN
46545	139	7	the	the	DT
46545	139	8	science	science	NN
46545	139	9	of	of	IN
46545	139	10	business	business	NN
46545	139	11	,	,	,
46545	139	12	its	-PRON-	PRP$
46545	139	13	literature	literature	NN
46545	139	14	can	can	MD
46545	139	15	scarcely	scarcely	RB
46545	139	16	be	be	VB
46545	139	17	said	say	VBN
46545	139	18	to	to	TO
46545	139	19	have	have	VB
46545	139	20	kept	keep	VBN
46545	139	21	pace	pace	NN
46545	139	22	,	,	,
46545	139	23	at	at	IN
46545	139	24	least	least	JJS
46545	139	25	,	,	,
46545	139	26	not	not	RB
46545	139	27	to	to	IN
46545	139	28	the	the	DT
46545	139	29	same	same	JJ
46545	139	30	extent	extent	NN
46545	139	31	as	as	IN
46545	139	32	in	in	IN
46545	139	33	other	other	JJ
46545	139	34	sciences	science	NNS
46545	139	35	and	and	CC
46545	139	36	professions	profession	NNS
46545	139	37	.	.	.
46545	140	1	Much	much	JJ
46545	140	2	excellent	excellent	JJ
46545	140	3	material	material	NN
46545	140	4	dealing	deal	VBG
46545	140	5	with	with	IN
46545	140	6	special	special	JJ
46545	140	7	phases	phase	NNS
46545	140	8	of	of	IN
46545	140	9	business	business	NN
46545	140	10	activity	activity	NN
46545	140	11	has	have	VBZ
46545	140	12	been	be	VBN
46545	140	13	prepared	prepare	VBN
46545	140	14	,	,	,
46545	140	15	but	but	CC
46545	140	16	this	this	DT
46545	140	17	is	be	VBZ
46545	140	18	so	so	RB
46545	140	19	scattered	scatter	VBN
46545	140	20	that	that	IN
46545	140	21	the	the	DT
46545	140	22	student	student	NN
46545	140	23	desiring	desire	VBG
46545	140	24	to	to	TO
46545	140	25	acquire	acquire	VB
46545	140	26	a	a	DT
46545	140	27	comprehensive	comprehensive	JJ
46545	140	28	business	business	NN
46545	140	29	library	library	NN
46545	140	30	has	have	VBZ
46545	140	31	found	find	VBN
46545	140	32	himself	-PRON-	PRP
46545	140	33	confronted	confront	VBN
46545	140	34	by	by	IN
46545	140	35	serious	serious	JJ
46545	140	36	difficulties	difficulty	NNS
46545	140	37	.	.	.
46545	141	1	He	-PRON-	PRP
46545	141	2	has	have	VBZ
46545	141	3	been	be	VBN
46545	141	4	obliged	oblige	VBN
46545	141	5	,	,	,
46545	141	6	to	to	IN
46545	141	7	a	a	DT
46545	141	8	great	great	JJ
46545	141	9	extent	extent	NN
46545	141	10	,	,	,
46545	141	11	to	to	TO
46545	141	12	make	make	VB
46545	141	13	his	-PRON-	PRP$
46545	141	14	selections	selection	NNS
46545	141	15	blindly	blindly	RB
46545	141	16	,	,	,
46545	141	17	resulting	result	VBG
46545	141	18	in	in	IN
46545	141	19	many	many	JJ
46545	141	20	duplications	duplication	NNS
46545	141	21	of	of	IN
46545	141	22	material	material	NN
46545	141	23	without	without	IN
46545	141	24	securing	secure	VBG
46545	141	25	needed	need	VBN
46545	141	26	information	information	NN
46545	141	27	on	on	IN
46545	141	28	important	important	JJ
46545	141	29	phases	phase	NNS
46545	141	30	of	of	IN
46545	141	31	the	the	DT
46545	141	32	subject	subject	NN
46545	141	33	.	.	.
46545	142	1	In	in	IN
46545	142	2	the	the	DT
46545	142	3	belief	belief	NN
46545	142	4	that	that	IN
46545	142	5	a	a	DT
46545	142	6	demand	demand	NN
46545	142	7	exists	exist	VBZ
46545	142	8	for	for	IN
46545	142	9	a	a	DT
46545	142	10	library	library	NN
46545	142	11	which	which	WDT
46545	142	12	shall	shall	MD
46545	142	13	embrace	embrace	VB
46545	142	14	the	the	DT
46545	142	15	best	good	JJS
46545	142	16	practice	practice	NN
46545	142	17	in	in	IN
46545	142	18	all	all	DT
46545	142	19	branches	branch	NNS
46545	142	20	of	of	IN
46545	142	21	business	business	NN
46545	142	22	--	--	:
46545	142	23	from	from	IN
46545	142	24	buying	buy	VBG
46545	142	25	to	to	IN
46545	142	26	selling	selling	NN
46545	142	27	,	,	,
46545	142	28	from	from	IN
46545	142	29	simple	simple	JJ
46545	142	30	bookkeeping	bookkeeping	NN
46545	142	31	to	to	IN
46545	142	32	the	the	DT
46545	142	33	administration	administration	NN
46545	142	34	of	of	IN
46545	142	35	the	the	DT
46545	142	36	financial	financial	JJ
46545	142	37	affairs	affair	NNS
46545	142	38	of	of	IN
46545	142	39	a	a	DT
46545	142	40	great	great	JJ
46545	142	41	corporation	corporation	NN
46545	142	42	--	--	:
46545	142	43	these	these	DT
46545	142	44	volumes	volume	NNS
46545	142	45	have	have	VBP
46545	142	46	been	be	VBN
46545	142	47	prepared	prepare	VBN
46545	142	48	.	.	.
46545	143	1	Prepared	prepare	VBN
46545	143	2	primarily	primarily	RB
46545	143	3	for	for	IN
46545	143	4	use	use	NN
46545	143	5	as	as	IN
46545	143	6	instruction	instruction	NN
46545	143	7	books	book	NNS
46545	143	8	for	for	IN
46545	143	9	the	the	DT
46545	143	10	American	American	NNP
46545	143	11	School	School	NNP
46545	143	12	of	of	IN
46545	143	13	Correspondence	Correspondence	NNP
46545	143	14	,	,	,
46545	143	15	the	the	DT
46545	143	16	material	material	NN
46545	143	17	from	from	IN
46545	143	18	which	which	WDT
46545	143	19	the	the	DT
46545	143	20	Cyclopedia	Cyclopedia	NNP
46545	143	21	has	have	VBZ
46545	143	22	been	be	VBN
46545	143	23	compiled	compile	VBN
46545	143	24	embraces	embrace	NNS
46545	143	25	the	the	DT
46545	143	26	latest	late	JJS
46545	143	27	ideas	idea	NNS
46545	143	28	with	with	IN
46545	143	29	explanations	explanation	NNS
46545	143	30	of	of	IN
46545	143	31	the	the	DT
46545	143	32	most	most	RBS
46545	143	33	approved	approve	VBN
46545	143	34	methods	method	NNS
46545	143	35	of	of	IN
46545	143	36	modern	modern	JJ
46545	143	37	business	business	NN
46545	143	38	.	.	.
46545	144	1	Editors	editor	NNS
46545	144	2	and	and	CC
46545	144	3	writers	writer	NNS
46545	144	4	have	have	VBP
46545	144	5	been	be	VBN
46545	144	6	selected	select	VBN
46545	144	7	because	because	IN
46545	144	8	of	of	IN
46545	144	9	their	-PRON-	PRP$
46545	144	10	familiarity	familiarity	NN
46545	144	11	with	with	IN
46545	144	12	,	,	,
46545	144	13	and	and	CC
46545	144	14	experience	experience	NN
46545	144	15	in	in	IN
46545	144	16	handling	handle	VBG
46545	144	17	various	various	JJ
46545	144	18	subjects	subject	NNS
46545	144	19	pertaining	pertain	VBG
46545	144	20	to	to	IN
46545	144	21	Commerce	Commerce	NNP
46545	144	22	,	,	,
46545	144	23	Accountancy	Accountancy	NNP
46545	144	24	,	,	,
46545	144	25	and	and	CC
46545	144	26	Business	Business	NNP
46545	144	27	Administration	Administration	NNP
46545	144	28	.	.	.
46545	145	1	Writers	writer	NNS
46545	145	2	with	with	IN
46545	145	3	practical	practical	JJ
46545	145	4	business	business	NN
46545	145	5	experience	experience	NN
46545	145	6	have	have	VBP
46545	145	7	received	receive	VBN
46545	145	8	preference	preference	NN
46545	145	9	over	over	IN
46545	145	10	those	those	DT
46545	145	11	with	with	IN
46545	145	12	theoretical	theoretical	JJ
46545	145	13	training	training	NN
46545	145	14	;	;	:
46545	145	15	practicability	practicability	NN
46545	145	16	has	have	VBZ
46545	145	17	been	be	VBN
46545	145	18	considered	consider	VBN
46545	145	19	of	of	IN
46545	145	20	greater	great	JJR
46545	145	21	importance	importance	NN
46545	145	22	than	than	IN
46545	145	23	literary	literary	JJ
46545	145	24	excellence	excellence	NN
46545	145	25	.	.	.
46545	146	1	In	in	IN
46545	146	2	addition	addition	NN
46545	146	3	to	to	IN
46545	146	4	covering	cover	VBG
46545	146	5	the	the	DT
46545	146	6	entire	entire	JJ
46545	146	7	general	general	JJ
46545	146	8	field	field	NN
46545	146	9	of	of	IN
46545	146	10	business	business	NN
46545	146	11	,	,	,
46545	146	12	this	this	DT
46545	146	13	Cyclopedia	Cyclopedia	NNP
46545	146	14	contains	contain	VBZ
46545	146	15	much	much	JJ
46545	146	16	specialized	specialized	JJ
46545	146	17	information	information	NN
46545	146	18	not	not	RB
46545	146	19	heretofore	heretofore	RB
46545	146	20	published	publish	VBN
46545	146	21	in	in	IN
46545	146	22	any	any	DT
46545	146	23	form	form	NN
46545	146	24	.	.	.
46545	147	1	This	this	DT
46545	147	2	specialization	specialization	NN
46545	147	3	is	be	VBZ
46545	147	4	particularly	particularly	RB
46545	147	5	apparent	apparent	JJ
46545	147	6	in	in	IN
46545	147	7	those	those	DT
46545	147	8	sections	section	NNS
46545	147	9	which	which	WDT
46545	147	10	treat	treat	VBP
46545	147	11	of	of	IN
46545	147	12	accounting	accounting	NN
46545	147	13	and	and	CC
46545	147	14	methods	method	NNS
46545	147	15	of	of	IN
46545	147	16	management	management	NN
46545	147	17	for	for	IN
46545	147	18	Department	Department	NNP
46545	147	19	Stores	Stores	NNPS
46545	147	20	,	,	,
46545	147	21	Contractors	Contractors	NNPS
46545	147	22	,	,	,
46545	147	23	Publishers	Publishers	NNPS
46545	147	24	and	and	CC
46545	147	25	Printers	Printers	NNPS
46545	147	26	,	,	,
46545	147	27	Insurance	Insurance	NNP
46545	147	28	,	,	,
46545	147	29	and	and	CC
46545	147	30	Real	Real	NNP
46545	147	31	Estate	Estate	NNP
46545	147	32	.	.	.
46545	148	1	The	the	DT
46545	148	2	value	value	NN
46545	148	3	of	of	IN
46545	148	4	this	this	DT
46545	148	5	information	information	NN
46545	148	6	will	will	MD
46545	148	7	be	be	VB
46545	148	8	recognized	recognize	VBN
46545	148	9	by	by	IN
46545	148	10	every	every	DT
46545	148	11	student	student	NN
46545	148	12	of	of	IN
46545	148	13	business	business	NN
46545	148	14	.	.	.
46545	149	1	The	the	DT
46545	149	2	principal	principal	JJ
46545	149	3	value	value	NN
46545	149	4	which	which	WDT
46545	149	5	is	be	VBZ
46545	149	6	claimed	claim	VBN
46545	149	7	for	for	IN
46545	149	8	this	this	DT
46545	149	9	Cyclopedia	Cyclopedia	NNP
46545	149	10	is	be	VBZ
46545	149	11	as	as	IN
46545	149	12	a	a	DT
46545	149	13	reference	reference	NN
46545	149	14	work	work	NN
46545	149	15	,	,	,
46545	149	16	but	but	CC
46545	149	17	,	,	,
46545	149	18	comprising	comprise	VBG
46545	149	19	as	as	IN
46545	149	20	it	-PRON-	PRP
46545	149	21	does	do	VBZ
46545	149	22	the	the	DT
46545	149	23	material	material	NN
46545	149	24	used	use	VBN
46545	149	25	by	by	IN
46545	149	26	the	the	DT
46545	149	27	School	School	NNP
46545	149	28	in	in	IN
46545	149	29	its	-PRON-	PRP$
46545	149	30	correspondence	correspondence	NN
46545	149	31	courses	course	NNS
46545	149	32	,	,	,
46545	149	33	it	-PRON-	PRP
46545	149	34	is	be	VBZ
46545	149	35	offered	offer	VBN
46545	149	36	with	with	IN
46545	149	37	the	the	DT
46545	149	38	confident	confident	JJ
46545	149	39	expectation	expectation	NN
46545	149	40	that	that	IN
46545	149	41	it	-PRON-	PRP
46545	149	42	will	will	MD
46545	149	43	prove	prove	VB
46545	149	44	of	of	IN
46545	149	45	great	great	JJ
46545	149	46	value	value	NN
46545	149	47	to	to	IN
46545	149	48	the	the	DT
46545	149	49	trained	trained	JJ
46545	149	50	man	man	NN
46545	149	51	who	who	WP
46545	149	52	desires	desire	VBZ
46545	149	53	to	to	TO
46545	149	54	become	become	VB
46545	149	55	conversant	conversant	JJ
46545	149	56	with	with	IN
46545	149	57	phases	phase	NNS
46545	149	58	of	of	IN
46545	149	59	business	business	NN
46545	149	60	practice	practice	NN
46545	149	61	with	with	IN
46545	149	62	which	which	WDT
46545	149	63	he	-PRON-	PRP
46545	149	64	is	be	VBZ
46545	149	65	unfamiliar	unfamiliar	JJ
46545	149	66	,	,	,
46545	149	67	and	and	CC
46545	149	68	to	to	IN
46545	149	69	those	those	DT
46545	149	70	holding	hold	VBG
46545	149	71	advanced	advance	VBN
46545	149	72	clerical	clerical	JJ
46545	149	73	and	and	CC
46545	149	74	managerial	managerial	JJ
46545	149	75	positions	position	NNS
46545	149	76	.	.	.
46545	150	1	In	in	IN
46545	150	2	conclusion	conclusion	NN
46545	150	3	,	,	,
46545	150	4	grateful	grateful	JJ
46545	150	5	acknowledgment	acknowledgment	NN
46545	150	6	is	be	VBZ
46545	150	7	made	make	VBN
46545	150	8	to	to	IN
46545	150	9	authors	author	NNS
46545	150	10	and	and	CC
46545	150	11	collaborators	collaborator	NNS
46545	150	12	,	,	,
46545	150	13	to	to	IN
46545	150	14	whose	whose	WP$
46545	150	15	hearty	hearty	JJ
46545	150	16	cooperation	cooperation	NN
46545	150	17	the	the	DT
46545	150	18	excellence	excellence	NN
46545	150	19	of	of	IN
46545	150	20	this	this	DT
46545	150	21	work	work	NN
46545	150	22	is	be	VBZ
46545	150	23	due	due	JJ
46545	150	24	.	.	.
46545	151	1	Table	table	NN
46545	151	2	of	of	IN
46545	151	3	Contents	Contents	NNP
46545	151	4	(	(	-LRB-
46545	151	5	For	for	IN
46545	151	6	professional	professional	JJ
46545	151	7	standing	standing	NN
46545	151	8	of	of	IN
46545	151	9	authors	author	NNS
46545	151	10	,	,	,
46545	151	11	see	see	VB
46545	151	12	list	list	NN
46545	151	13	of	of	IN
46545	151	14	Authors	Authors	NNPS
46545	151	15	and	and	CC
46545	151	16	Collaborators	Collaborators	NNPS
46545	151	17	at	at	IN
46545	151	18	front	front	NN
46545	151	19	of	of	IN
46545	151	20	volume	volume	NN
46545	151	21	.	.	.
46545	151	22	)	)	-RRB-
46545	152	1	VOLUME	VOLUME	NNP
46545	152	2	IV	IV	NNP
46545	152	3	THEORY	theory	NN
46545	152	4	OF	of	IN
46545	152	5	ACCOUNTS	ACCOUNTS	NNP
46545	152	6	_	_	NNP
46545	152	7	By	by	IN
46545	152	8	James	James	NNP
46545	152	9	B.	B.	NNP
46545	152	10	Griffith	Griffith	NNP
46545	152	11	_	_	NNP
46545	152	12	Page	Page	NNP
46545	152	13	11	11	CD
46545	152	14	Dictionary	Dictionary	NNP
46545	152	15	of	of	IN
46545	152	16	Commercial	Commercial	NNP
46545	152	17	Terms	Terms	NNPS
46545	152	18	--	--	:
46545	152	19	Commercial	Commercial	NNP
46545	152	20	Abbreviations	Abbreviations	NNPS
46545	152	21	--	--	:
46545	152	22	Objects	object	NNS
46545	152	23	of	of	IN
46545	152	24	Bookkeeping	bookkeepe	VBG
46545	152	25	--	--	:
46545	152	26	Methods	Methods	NNPS
46545	152	27	--	--	:
46545	152	28	Single	single	JJ
46545	152	29	Entry	entry	NN
46545	152	30	--	--	.
46545	152	31	Double	double	JJ
46545	152	32	Entry	entry	NN
46545	152	33	--	--	:
46545	152	34	Advantages	Advantages	NNPS
46545	152	35	of	of	IN
46545	152	36	Double	Double	NNP
46545	152	37	Entry	entry	NN
46545	152	38	--Classes	--Classes	:
46545	152	39	of	of	IN
46545	152	40	Account	Account	NNP
46545	152	41	Books	Books	NNPS
46545	152	42	--	--	:
46545	152	43	Recording	record	VBG
46545	152	44	Transactions	transaction	NNS
46545	152	45	--	--	:
46545	152	46	Promissory	Promissory	NNP
46545	152	47	Notes	Notes	NNPS
46545	152	48	--	--	:
46545	152	49	Bank	Bank	NNP
46545	152	50	Deposits	deposit	NNS
46545	152	51	--	--	:
46545	152	52	Sample	Sample	NNP
46545	152	53	Transactions	transaction	NNS
46545	152	54	--	--	:
46545	152	55	Classes	class	NNS
46545	152	56	of	of	IN
46545	152	57	Accounts	Accounts	NNPS
46545	152	58	--	--	:
46545	152	59	Classes	class	NNS
46545	152	60	of	of	IN
46545	152	61	Assets	Assets	NNPS
46545	152	62	--	--	:
46545	152	63	Revenue	revenue	NN
46545	152	64	Accounts	Accounts	NNPS
46545	152	65	--	--	:
46545	152	66	Rules	rule	NNS
46545	152	67	for	for	IN
46545	152	68	Journalizing	Journalizing	NNP
46545	152	69	--	--	:
46545	152	70	Rules	rule	NNS
46545	152	71	for	for	IN
46545	152	72	Posting	post	VBG
46545	152	73	--	--	:
46545	152	74	Trial	Trial	NNP
46545	152	75	Balance	Balance	NNP
46545	152	76	--	--	:
46545	152	77	Sample	Sample	NNP
46545	152	78	Ledger	Ledger	NNP
46545	152	79	Accounts	Accounts	NNPS
46545	152	80	--	--	:
46545	152	81	Treatment	Treatment	NNP
46545	152	82	of	of	IN
46545	152	83	Cash	Cash	NNP
46545	152	84	Discounts	Discounts	NNPS
46545	152	85	--Profit	--Profit	:
46545	152	86	and	and	CC
46545	152	87	Loss	Loss	NNP
46545	152	88	--	--	:
46545	152	89	Merchandise	Merchandise	NNP
46545	152	90	Inventory	inventory	NN
46545	152	91	Accounts	Accounts	NNPS
46545	152	92	--	--	:
46545	152	93	Balance	Balance	NNP
46545	152	94	Sheet	sheet	NN
46545	152	95	--Journalizing	--Journalizing	:
46545	152	96	Notes	Notes	NNPS
46545	152	97	--	--	:
46545	152	98	Journalizing	Journalizing	NNP
46545	152	99	Drafts	Drafts	NNPS
46545	152	100	SINGLE	SINGLE	VBZ
46545	152	101	PROPRIETORSHIP	PROPRIETORSHIP	NNP
46545	152	102	AND	and	CC
46545	152	103	PARTNERSHIP	PARTNERSHIP	NNP
46545	152	104	ACCOUNTS	ACCOUNTS	NNPS
46545	152	105	_	_	XX
46545	152	106	By	by	IN
46545	152	107	James	James	NNP
46545	152	108	B.	B.	NNP
46545	152	109	Griffith	Griffith	NNP
46545	152	110	_	_	NNP
46545	152	111	Page	Page	NNP
46545	152	112	119	119	CD
46545	152	113	Retail	Retail	NNP
46545	152	114	Business	business	NN
46545	152	115	--	--	:
46545	152	116	Proprietors	Proprietors	NNPS
46545	152	117	'	'	POS
46545	152	118	Accounts	account	NNS
46545	152	119	--	--	:
46545	152	120	Inventory	inventory	NN
46545	152	121	--	--	.
46545	152	122	Retail	Retail	NNP
46545	152	123	Coal	Coal	NNP
46545	152	124	Books--	books--	NN
46545	152	125	Uncollectible	uncollectible	JJ
46545	152	126	Accounts	Accounts	NNPS
46545	152	127	--	--	:
46545	152	128	Sales	sale	NNS
46545	152	129	Tickets	ticket	NNS
46545	152	130	--	--	:
46545	152	131	Departmental	Departmental	NNP
46545	152	132	Records	Records	NNPS
46545	152	133	--	--	:
46545	152	134	Partnership	Partnership	NNP
46545	152	135	Agreements	agreement	NNS
46545	152	136	--	--	:
46545	152	137	Kinds	kind	NNS
46545	152	138	of	of	IN
46545	152	139	Partners	Partners	NNPS
46545	152	140	--	--	:
46545	152	141	Participation	participation	NN
46545	152	142	in	in	IN
46545	152	143	Profits	profit	NNS
46545	152	144	--	--	:
46545	152	145	Interest	interest	NN
46545	152	146	on	on	IN
46545	152	147	Investments	Investments	NNPS
46545	152	148	--	--	:
46545	152	149	Capital	Capital	NNP
46545	152	150	and	and	CC
46545	152	151	Personal	Personal	NNP
46545	152	152	Accounts	Accounts	NNPS
46545	152	153	--	--	:
46545	152	154	Opening	opening	NN
46545	152	155	and	and	CC
46545	152	156	Closing	Closing	NNP
46545	152	157	Partnership	Partnership	NNP
46545	152	158	Books	Books	NNPS
46545	152	159	--	--	:
46545	152	160	Model	Model	NNP
46545	152	161	Set	Set	NNP
46545	152	162	of	of	IN
46545	152	163	Books	Books	NNP
46545	152	164	CORPORATION	CORPORATION	NNP
46545	152	165	AND	and	CC
46545	152	166	MANUFACTURING	manufacturing	NN
46545	152	167	ACCOUNTS	ACCOUNTS	NNP
46545	152	168	_	_	NNP
46545	152	169	By	by	IN
46545	152	170	James	James	NNP
46545	152	171	B.	B.	NNP
46545	152	172	Griffith	Griffith	NNP
46545	152	173	_	_	NNP
46545	152	174	Page	Page	NNP
46545	152	175	195	195	CD
46545	152	176	Classification	Classification	NNP
46545	152	177	of	of	IN
46545	152	178	Corporations	Corporations	NNPS
46545	152	179	--	--	:
46545	152	180	Joint	Joint	NNP
46545	152	181	Stock	Stock	NNP
46545	152	182	Company	Company	NNP
46545	152	183	--	--	:
46545	152	184	Creation	Creation	NNP
46545	152	185	of	of	IN
46545	152	186	Corporation	Corporation	NNP
46545	152	187	--Stockholders	--Stockholders	:
46545	152	188	--	--	:
46545	152	189	Stock	Stock	NNP
46545	152	190	Certificates	Certificates	NNPS
46545	152	191	--	--	:
46545	152	192	Capitalization	capitalization	NN
46545	152	193	--	--	:
46545	152	194	Capital	Capital	NNP
46545	152	195	and	and	CC
46545	152	196	Capital	Capital	NNP
46545	152	197	Stock	Stock	NNP
46545	152	198	--Stock	--Stock	HYPH
46545	152	199	Subscriptions	Subscriptions	NNP
46545	152	200	--	--	:
46545	152	201	Management	Management	NNP
46545	152	202	of	of	IN
46545	152	203	Corporations	Corporations	NNPS
46545	152	204	--	--	:
46545	152	205	Powers	power	NNS
46545	152	206	of	of	IN
46545	152	207	Directors	Directors	NNPS
46545	152	208	and	and	CC
46545	152	209	Officers	Officers	NNPS
46545	152	210	--	--	:
46545	152	211	Dividends	dividend	NNS
46545	152	212	--	--	:
46545	152	213	Closing	close	VBG
46545	152	214	Transfer	transfer	NN
46545	152	215	Books	book	NNS
46545	152	216	--	--	:
46545	152	217	Sale	sale	NN
46545	152	218	of	of	IN
46545	152	219	Stock	Stock	NNP
46545	152	220	Below	below	IN
46545	152	221	Par	Par	NNP
46545	152	222	--	--	:
46545	152	223	Corporation	Corporation	NNP
46545	152	224	Bookkeeping	bookkeepe	VBG
46545	152	225	--	--	:
46545	152	226	Books	Books	NNP
46545	152	227	Required	require	VBN
46545	152	228	--	--	:
46545	152	229	Opening	Opening	NNP
46545	152	230	Entries	entry	NNS
46545	152	231	--	--	:
46545	152	232	Changing	change	VBG
46545	152	233	Books	book	NNS
46545	152	234	from	from	IN
46545	152	235	Partnership	Partnership	NNP
46545	152	236	to	to	IN
46545	152	237	Corporation	Corporation	NNP
46545	152	238	--	--	:
46545	152	239	Stock	Stock	NNP
46545	152	240	Donated	Donated	NNP
46545	152	241	to	to	IN
46545	152	242	Employes	Employes	NNP
46545	152	243	--	--	:
46545	152	244	Reserves	reserve	NNS
46545	152	245	--	--	:
46545	152	246	Computing	compute	VBG
46545	152	247	Sinking	sinking	NN
46545	152	248	Funds	Funds	NNPS
46545	152	249	--	--	:
46545	152	250	Premium	Premium	NNP
46545	152	251	and	and	CC
46545	152	252	Interest	Interest	NNP
46545	152	253	on	on	IN
46545	152	254	Bonds	Bonds	NNPS
46545	152	255	--	--	:
46545	152	256	Manufacturing	manufacturing	NN
46545	152	257	and	and	CC
46545	152	258	Cost	cost	NN
46545	152	259	Accounts	Accounts	NNPS
46545	152	260	--	--	:
46545	152	261	Factory	factory	NN
46545	152	262	Assets	asset	NNS
46545	152	263	--	--	:
46545	152	264	Factory	factory	NN
46545	152	265	Expenses	expense	NNS
46545	152	266	--	--	:
46545	152	267	Balance	Balance	NNP
46545	152	268	Ledger	Ledger	NNP
46545	152	269	THE	the	DT
46545	152	270	VOUCHER	VOUCHER	NNP
46545	152	271	SYSTEM	system	NN
46545	152	272	OF	of	IN
46545	152	273	ACCOUNTING	ACCOUNTING	NNP
46545	152	274	_	_	XX
46545	152	275	By	by	IN
46545	152	276	James	James	NNP
46545	152	277	B.	B.	NNP
46545	152	278	Griffith	Griffith	NNP
46545	152	279	_	_	NNP
46545	152	280	Page	Page	NNP
46545	152	281	273	273	CD
46545	152	282	Use	use	NN
46545	152	283	of	of	IN
46545	152	284	Vouchers	voucher	NNS
46545	152	285	--	--	:
46545	152	286	Voucher	Voucher	NNP
46545	152	287	Checks	Checks	NNP
46545	152	288	--	--	:
46545	152	289	Journal	Journal	NNP
46545	152	290	Vouchers	Vouchers	NNP
46545	152	291	--	--	:
46545	152	292	Voucher	Voucher	NNP
46545	152	293	Register	Register	NNP
46545	152	294	--	--	:
46545	152	295	Operation	operation	NN
46545	152	296	of	of	IN
46545	152	297	System	System	NNP
46545	152	298	--	--	:
46545	152	299	Auditing	auditing	NN
46545	152	300	Invoices	invoice	NNS
46545	152	301	--	--	:
46545	152	302	Executing	execute	VBG
46545	152	303	Vouchers	voucher	NNS
46545	152	304	--	--	:
46545	152	305	Paying	pay	VBG
46545	152	306	,	,	,
46545	152	307	Filing	filing	NN
46545	152	308	,	,	,
46545	152	309	and	and	CC
46545	152	310	Indexing	Indexing	NNP
46545	152	311	Vouchers	Vouchers	NNPS
46545	152	312	--	--	:
46545	152	313	Voucher	Voucher	NNP
46545	152	314	File	File	NNP
46545	152	315	--	--	:
46545	152	316	Demonstration	demonstration	NN
46545	152	317	of	of	IN
46545	152	318	System	System	NNP
46545	152	319	--	--	:
46545	152	320	Voucher	Voucher	NNP
46545	152	321	Accounting	Accounting	NNP
46545	152	322	--	--	:
46545	152	323	Unit	Unit	NNP
46545	152	324	System	System	NNP
46545	152	325	--Combined	--Combined	HYPH
46545	152	326	Purchase	Purchase	NNP
46545	152	327	Ledger	Ledger	NNP
46545	152	328	and	and	CC
46545	152	329	Invoice	Invoice	NNP
46545	152	330	File	File	NNP
46545	152	331	--	--	:
46545	152	332	Private	Private	NNP
46545	152	333	Ledger	Ledger	NNP
46545	152	334	--Private	--Private	HYPH
46545	152	335	Journal	Journal	NNP
46545	152	336	--	--	:
46545	152	337	General	General	NNP
46545	152	338	Ledger	Ledger	NNP
46545	152	339	--	--	:
46545	152	340	Manufacturing	Manufacturing	NNP
46545	152	341	Accounts	Accounts	NNPS
46545	152	342	--Charting	--Charting	:
46545	152	343	Accounts	Accounts	NNPS
46545	152	344	--	--	:
46545	152	345	Chart	Chart	NNP
46545	152	346	of	of	IN
46545	152	347	Trading	Trading	NNP
46545	152	348	Business	business	NN
46545	152	349	--	--	:
46545	152	350	Chart	Chart	NNP
46545	152	351	of	of	IN
46545	152	352	Manufacturing	Manufacturing	NNP
46545	152	353	Accounts	Accounts	NNPS
46545	152	354	--	--	:
46545	152	355	Examples	example	NNS
46545	152	356	of	of	IN
46545	152	357	Charts	Charts	NNPS
46545	152	358	--	--	:
46545	152	359	Explanation	Explanation	NNP
46545	152	360	of	of	IN
46545	152	361	Charts	Charts	NNP
46545	152	362	REVIEW	REVIEW	NNP
46545	152	363	QUESTIONS	QUESTIONS	NNP
46545	152	364	Page	page	NN
46545	152	365	325	325	CD
46545	152	366	INDEX	index	NN
46545	152	367	Page	page	NN
46545	152	368	345	345	CD
46545	152	369	[	[	-LRB-
46545	152	370	Illustration	illustration	NN
46545	152	371	:	:	:
46545	152	372	THE	the	DT
46545	152	373	ACCOUNTING	ACCOUNTING	NNP
46545	152	374	DEPARTMENT	DEPARTMENT	NNP
46545	152	375	IN	in	IN
46545	152	376	THE	the	DT
46545	152	377	OFFICES	office	NNS
46545	152	378	OF	of	IN
46545	152	379	THE	the	DT
46545	152	380	GREEN	green	JJ
46545	152	381	FUEL	FUEL	NNP
46545	152	382	ECONOMIZER	economizer	NN
46545	152	383	COMPANY	company	NN
46545	152	384	,	,	,
46545	152	385	MATTEAWAN	MATTEAWAN	NNP
46545	152	386	,	,	,
46545	152	387	N.	n.	NN
46545	153	1	Y.	Y.	NNP
46545	153	2	]	]	-RRB-
46545	154	1	THEORY	THEORY	NNP
46545	154	2	OF	of	IN
46545	154	3	ACCOUNTS	ACCOUNTS	NNP
46545	154	4	PART	PART	VBN
46545	154	5	I	-PRON-	PRP
46545	154	6	Like	like	VBP
46545	154	7	every	every	DT
46545	154	8	other	other	JJ
46545	154	9	special	special	JJ
46545	154	10	branch	branch	NN
46545	154	11	of	of	IN
46545	154	12	study	study	NN
46545	154	13	,	,	,
46545	154	14	the	the	DT
46545	154	15	Theory	Theory	NNP
46545	154	16	and	and	CC
46545	154	17	Practice	Practice	NNP
46545	154	18	of	of	IN
46545	154	19	Accounts	Accounts	NNPS
46545	154	20	has	have	VBZ
46545	154	21	its	-PRON-	PRP$
46545	154	22	own	own	JJ
46545	154	23	special	special	JJ
46545	154	24	vocabulary	vocabulary	NN
46545	154	25	of	of	IN
46545	154	26	technical	technical	JJ
46545	154	27	terms	term	NNS
46545	154	28	.	.	.
46545	155	1	In	in	IN
46545	155	2	all	all	DT
46545	155	3	literature	literature	NN
46545	155	4	of	of	IN
46545	155	5	accounting	accounting	NN
46545	155	6	and	and	CC
46545	155	7	business	business	NN
46545	155	8	methods	method	NNS
46545	155	9	in	in	IN
46545	155	10	general	general	JJ
46545	155	11	,	,	,
46545	155	12	these	these	DT
46545	155	13	terms	term	NNS
46545	155	14	are	be	VBP
46545	155	15	frequently	frequently	RB
46545	155	16	employed	employ	VBN
46545	155	17	;	;	:
46545	155	18	and	and	CC
46545	155	19	the	the	DT
46545	155	20	student	student	NN
46545	155	21	will	will	MD
46545	155	22	find	find	VB
46545	155	23	it	-PRON-	PRP
46545	155	24	not	not	RB
46545	155	25	only	only	RB
46545	155	26	advantageous	advantageous	JJ
46545	155	27	,	,	,
46545	155	28	but	but	CC
46545	155	29	in	in	IN
46545	155	30	fact	fact	NN
46545	155	31	absolutely	absolutely	RB
46545	155	32	necessary	necessary	JJ
46545	155	33	,	,	,
46545	155	34	to	to	TO
46545	155	35	familiarize	familiarize	VB
46545	155	36	himself	-PRON-	PRP
46545	155	37	thoroughly	thoroughly	RB
46545	155	38	with	with	IN
46545	155	39	their	-PRON-	PRP$
46545	155	40	use	use	NN
46545	155	41	.	.	.
46545	156	1	The	the	DT
46545	156	2	commercial	commercial	JJ
46545	156	3	terms	term	NNS
46545	156	4	and	and	CC
46545	156	5	definitions	definition	NNS
46545	156	6	in	in	IN
46545	156	7	the	the	DT
46545	156	8	following	following	JJ
46545	156	9	list	list	NN
46545	156	10	are	be	VBP
46545	156	11	the	the	DT
46545	156	12	ones	one	NNS
46545	156	13	most	most	RBS
46545	156	14	commonly	commonly	RB
46545	156	15	used	use	VBN
46545	156	16	in	in	IN
46545	156	17	business	business	NN
46545	156	18	.	.	.
46545	157	1	Great	great	JJ
46545	157	2	care	care	NN
46545	157	3	has	have	VBZ
46545	157	4	been	be	VBN
46545	157	5	exercised	exercise	VBN
46545	157	6	in	in	IN
46545	157	7	preparing	prepare	VBG
46545	157	8	a	a	DT
46545	157	9	list	list	NN
46545	157	10	that	that	WDT
46545	157	11	is	be	VBZ
46545	157	12	practical	practical	JJ
46545	157	13	and	and	CC
46545	157	14	in	in	IN
46545	157	15	making	make	VBG
46545	157	16	the	the	DT
46545	157	17	definitions	definition	NNS
46545	157	18	clear	clear	JJ
46545	157	19	.	.	.
46545	158	1	DICTIONARY	DICTIONARY	NNP
46545	158	2	OF	of	IN
46545	158	3	COMMERCIAL	COMMERCIAL	NNP
46545	158	4	TERMS	term	NNS
46545	158	5	_	_	NNP
46545	158	6	Acceptance_--When	Acceptance_--When	NNP
46545	158	7	a	a	DT
46545	158	8	draft	draft	NN
46545	158	9	or	or	CC
46545	158	10	bill	bill	NN
46545	158	11	of	of	IN
46545	158	12	exchange	exchange	NNP
46545	158	13	is	be	VBZ
46545	158	14	presented	present	VBN
46545	158	15	to	to	IN
46545	158	16	the	the	DT
46545	158	17	payer	payer	NN
46545	158	18	,	,	,
46545	158	19	he	-PRON-	PRP
46545	158	20	writes	write	VBZ
46545	158	21	across	across	IN
46545	158	22	the	the	DT
46545	158	23	face	face	NN
46545	158	24	"	"	``
46545	158	25	Accepted	accepted	JJ
46545	158	26	"	"	''
46545	158	27	or	or	CC
46545	158	28	"	"	``
46545	158	29	Accepted	accept	VBN
46545	158	30	for	for	IN
46545	158	31	payment	payment	NN
46545	158	32	at	at	IN
46545	158	33	...	...	NFP
46545	158	34	"	"	''
46545	158	35	and	and	CC
46545	158	36	signs	sign	VBZ
46545	158	37	his	-PRON-	PRP$
46545	158	38	name	name	NN
46545	158	39	.	.	.
46545	159	1	It	-PRON-	PRP
46545	159	2	is	be	VBZ
46545	159	3	then	then	RB
46545	159	4	termed	term	VBN
46545	159	5	an	an	DT
46545	159	6	acceptance	acceptance	NN
46545	159	7	.	.	.
46545	160	1	_	_	NNP
46545	160	2	Accommodation	Accommodation	NNP
46545	160	3	Note_--A	Note_--A	NNP
46545	160	4	note	note	NN
46545	160	5	given	give	VBN
46545	160	6	without	without	IN
46545	160	7	consideration	consideration	NN
46545	160	8	of	of	IN
46545	160	9	value	value	NN
46545	160	10	received	receive	VBN
46545	160	11	;	;	:
46545	160	12	usually	usually	RB
46545	160	13	done	do	VBN
46545	160	14	to	to	TO
46545	160	15	enable	enable	VB
46545	160	16	the	the	DT
46545	160	17	payee	payee	NN
46545	160	18	to	to	TO
46545	160	19	raise	raise	VB
46545	160	20	money	money	NN
46545	160	21	.	.	.
46545	161	1	_	_	NNP
46545	161	2	Account_--	Account_--	NNP
46545	161	3	(	(	-LRB-
46545	161	4	_	_	NNP
46545	161	5	a	a	DT
46545	161	6	_	_	NNP
46545	161	7	)	)	-RRB-
46545	161	8	A	a	DT
46545	161	9	statement	statement	NN
46545	161	10	of	of	IN
46545	161	11	debits	debit	NNS
46545	161	12	and	and	CC
46545	161	13	credits	credit	NNS
46545	161	14	.	.	.
46545	162	1	(	(	-LRB-
46545	162	2	_	_	NNP
46545	162	3	b	b	NNP
46545	162	4	_	_	NNP
46545	162	5	)	)	-RRB-
46545	162	6	A	a	DT
46545	162	7	record	record	NN
46545	162	8	of	of	IN
46545	162	9	transactions	transaction	NNS
46545	162	10	with	with	IN
46545	162	11	a	a	DT
46545	162	12	particular	particular	JJ
46545	162	13	person	person	NN
46545	162	14	or	or	CC
46545	162	15	persons	person	NNS
46545	162	16	,	,	,
46545	162	17	or	or	CC
46545	162	18	with	with	IN
46545	162	19	respect	respect	NN
46545	162	20	to	to	IN
46545	162	21	a	a	DT
46545	162	22	particular	particular	JJ
46545	162	23	object	object	NN
46545	162	24	.	.	.
46545	163	1	_	_	NNP
46545	163	2	Account	Account	NNP
46545	163	3	Books_--Books	Books_--Books	NNP
46545	163	4	in	in	IN
46545	163	5	which	which	WDT
46545	163	6	records	record	NNS
46545	163	7	of	of	IN
46545	163	8	business	business	NN
46545	163	9	transactions	transaction	NNS
46545	163	10	or	or	CC
46545	163	11	accounts	account	NNS
46545	163	12	are	be	VBP
46545	163	13	kept	keep	VBN
46545	163	14	.	.	.
46545	164	1	_	_	NNP
46545	164	2	Account	Account	NNP
46545	164	3	Current_--An	Current_--An	NNP
46545	164	4	account	account	NN
46545	164	5	of	of	IN
46545	164	6	transactions	transaction	NNS
46545	164	7	during	during	IN
46545	164	8	the	the	DT
46545	164	9	present	present	JJ
46545	164	10	month	month	NN
46545	164	11	,	,	,
46545	164	12	week	week	NN
46545	164	13	,	,	,
46545	164	14	or	or	CC
46545	164	15	other	other	JJ
46545	164	16	current	current	JJ
46545	164	17	period	period	NN
46545	164	18	.	.	.
46545	165	1	An	an	DT
46545	165	2	open	open	JJ
46545	165	3	account	account	NN
46545	165	4	.	.	.
46545	166	1	_	_	NNP
46545	166	2	Account	Account	NNP
46545	166	3	Sales_--A	Sales_--A	NNP
46545	166	4	statement	statement	NN
46545	166	5	in	in	IN
46545	166	6	detail	detail	NN
46545	166	7	covering	cover	VBG
46545	166	8	sales	sale	NNS
46545	166	9	,	,	,
46545	166	10	expenses	expense	NNS
46545	166	11	,	,	,
46545	166	12	and	and	CC
46545	166	13	net	net	JJ
46545	166	14	proceeds	proceed	NNS
46545	166	15	made	make	VBN
46545	166	16	by	by	IN
46545	166	17	a	a	DT
46545	166	18	commission	commission	NN
46545	166	19	merchant	merchant	NN
46545	166	20	to	to	IN
46545	166	21	one	one	CD
46545	166	22	who	who	WP
46545	166	23	has	have	VBZ
46545	166	24	consigned	consign	VBN
46545	166	25	goods	good	NNS
46545	166	26	to	to	IN
46545	166	27	him	-PRON-	PRP
46545	166	28	.	.	.
46545	167	1	_	_	NNP
46545	167	2	Accrued	Accrued	NNP
46545	167	3	;	;	:
46545	167	4	Accrued	Accrued	NNP
46545	167	5	Interest_--	interest_--	CD
46545	167	6	(	(	-LRB-
46545	167	7	_	_	NNP
46545	167	8	a	a	DT
46545	167	9	_	_	NNP
46545	167	10	)	)	-RRB-
46545	167	11	Accumulated	accumulate	VBN
46545	167	12	interest	interest	NN
46545	167	13	not	not	RB
46545	167	14	payable	payable	JJ
46545	167	15	until	until	IN
46545	167	16	a	a	DT
46545	167	17	specified	specify	VBN
46545	167	18	date	date	NN
46545	167	19	.	.	.
46545	168	1	(	(	-LRB-
46545	168	2	_	_	NNP
46545	168	3	b	b	NNP
46545	168	4	_	_	NNP
46545	168	5	)	)	-RRB-
46545	168	6	Accumulated	accumulate	VBN
46545	168	7	rent	rent	NN
46545	168	8	.	.	.
46545	169	1	[	[	-LRB-
46545	169	2	Illustration	illustration	NN
46545	169	3	:	:	:
46545	169	4	Specimen	Specimen	NNP
46545	169	5	Account	Account	NNP
46545	169	6	]	]	-RRB-
46545	169	7	_	_	NNP
46545	169	8	Acknowledgment_--A	Acknowledgment_--A	NNP
46545	169	9	certificate	certificate	NN
46545	169	10	to	to	IN
46545	169	11	the	the	DT
46545	169	12	genuineness	genuineness	NN
46545	169	13	of	of	IN
46545	169	14	a	a	DT
46545	169	15	document	document	NN
46545	169	16	signed	sign	VBN
46545	169	17	and	and	CC
46545	169	18	sworn	swear	VBN
46545	169	19	to	to	IN
46545	169	20	before	before	IN
46545	169	21	an	an	DT
46545	169	22	authorized	authorize	VBN
46545	169	23	official	official	NN
46545	169	24	,	,	,
46545	169	25	as	as	IN
46545	169	26	a	a	DT
46545	169	27	Notary	Notary	NNP
46545	169	28	Public	Public	NNP
46545	169	29	.	.	.
46545	170	1	_	_	NNP
46545	170	2	Administrator_--One	Administrator_--One	NNP
46545	170	3	appointed	appoint	VBN
46545	170	4	by	by	IN
46545	170	5	the	the	DT
46545	170	6	court	court	NN
46545	170	7	to	to	TO
46545	170	8	settle	settle	VB
46545	170	9	an	an	DT
46545	170	10	estate	estate	NN
46545	170	11	.	.	.
46545	171	1	_	_	NNP
46545	171	2	Ad	Ad	NNP
46545	171	3	Valorem_--According	valorem_--accorde	VBG
46545	171	4	to	to	IN
46545	171	5	value	value	NN
46545	171	6	.	.	.
46545	172	1	A	a	DT
46545	172	2	term	term	NN
46545	172	3	used	use	VBN
46545	172	4	to	to	TO
46545	172	5	indicate	indicate	VB
46545	172	6	that	that	IN
46545	172	7	duties	duty	NNS
46545	172	8	are	be	VBP
46545	172	9	payable	payable	JJ
46545	172	10	on	on	IN
46545	172	11	the	the	DT
46545	172	12	value	value	NN
46545	172	13	rather	rather	RB
46545	172	14	than	than	IN
46545	172	15	on	on	IN
46545	172	16	the	the	DT
46545	172	17	weight	weight	NN
46545	172	18	or	or	CC
46545	172	19	quantity	quantity	NN
46545	172	20	of	of	IN
46545	172	21	articles	article	NNS
46545	172	22	.	.	.
46545	173	1	_	_	NNP
46545	173	2	Adventure_--As	Adventure_--As	NNP
46545	173	3	used	use	VBN
46545	173	4	in	in	IN
46545	173	5	business	business	NN
46545	173	6	,	,	,
46545	173	7	this	this	DT
46545	173	8	term	term	NN
46545	173	9	signifies	signify	VBZ
46545	173	10	a	a	DT
46545	173	11	venture	venture	NN
46545	173	12	or	or	CC
46545	173	13	speculation	speculation	NN
46545	173	14	.	.	.
46545	174	1	[	[	-LRB-
46545	174	2	Illustration	illustration	NN
46545	174	3	:	:	:
46545	174	4	Account	Account	NNP
46545	174	5	Sales	Sales	NNPS
46545	174	6	]	]	-RRB-
46545	174	7	_	_	NNP
46545	174	8	Advice_--Information	Advice_--Information	NNP
46545	174	9	with	with	IN
46545	174	10	reference	reference	NN
46545	174	11	to	to	IN
46545	174	12	a	a	DT
46545	174	13	business	business	NN
46545	174	14	transaction	transaction	NN
46545	174	15	;	;	:
46545	174	16	notice	notice	NN
46545	174	17	of	of	IN
46545	174	18	shipment	shipment	NN
46545	174	19	;	;	:
46545	174	20	notice	notice	NN
46545	174	21	of	of	IN
46545	174	22	draft	draft	NN
46545	174	23	.	.	.
46545	175	1	Transmitted	transmit	VBN
46545	175	2	by	by	IN
46545	175	3	letter	letter	NN
46545	175	4	or	or	CC
46545	175	5	telegram	telegram	NN
46545	175	6	.	.	.
46545	176	1	_	_	NNP
46545	176	2	Affidavit_--A	Affidavit_--A	NNP
46545	176	3	statement	statement	NN
46545	176	4	or	or	CC
46545	176	5	declaration	declaration	NN
46545	176	6	made	make	VBN
46545	176	7	under	under	IN
46545	176	8	oath	oath	NN
46545	176	9	,	,	,
46545	176	10	before	before	IN
46545	176	11	an	an	DT
46545	176	12	authorized	authorize	VBN
46545	176	13	official	official	NN
46545	176	14	.	.	.
46545	177	1	_	_	NNP
46545	177	2	Agent_--One	Agent_--One	NNP
46545	177	3	authorized	authorize	VBN
46545	177	4	to	to	TO
46545	177	5	act	act	VB
46545	177	6	or	or	CC
46545	177	7	transact	transact	VB
46545	177	8	business	business	NN
46545	177	9	for	for	IN
46545	177	10	another	another	DT
46545	177	11	.	.	.
46545	178	1	_	_	NNP
46545	178	2	Agreement_--A	Agreement_--A	NNP
46545	178	3	mutual	mutual	JJ
46545	178	4	contract	contract	NN
46545	178	5	entered	enter	VBD
46545	178	6	into	into	IN
46545	178	7	by	by	IN
46545	178	8	two	two	CD
46545	178	9	or	or	CC
46545	178	10	more	more	JJR
46545	178	11	persons	person	NNS
46545	178	12	.	.	.
46545	179	1	[	[	-LRB-
46545	179	2	Illustration	illustration	NN
46545	179	3	:	:	:
46545	179	4	Acknowledgment	Acknowledgment	NNP
46545	179	5	]	]	-RRB-
46545	179	6	_	_	NNP
46545	179	7	Allowance_--An	Allowance_--An	NNP
46545	179	8	abatement	abatement	NN
46545	179	9	;	;	:
46545	179	10	a	a	DT
46545	179	11	credit	credit	NN
46545	179	12	for	for	IN
46545	179	13	inferior	inferior	JJ
46545	179	14	goods	good	NNS
46545	179	15	,	,	,
46545	179	16	error	error	NN
46545	179	17	in	in	IN
46545	179	18	quantity	quantity	NN
46545	179	19	,	,	,
46545	179	20	etc	etc	FW
46545	179	21	.	.	.
46545	180	1	_	_	NNP
46545	180	2	Annual	Annual	NNP
46545	180	3	Statement_--A	Statement_--A	NNS
46545	180	4	yearly	yearly	JJ
46545	180	5	summary	summary	NN
46545	180	6	of	of	IN
46545	180	7	the	the	DT
46545	180	8	transactions	transaction	NNS
46545	180	9	of	of	IN
46545	180	10	a	a	DT
46545	180	11	business	business	NN
46545	180	12	.	.	.
46545	181	1	_	_	NNP
46545	181	2	Annuity_--An	Annuity_--An	NNP
46545	181	3	amount	amount	NN
46545	181	4	payable	payable	JJ
46545	181	5	to	to	IN
46545	181	6	or	or	CC
46545	181	7	received	receive	VBN
46545	181	8	from	from	IN
46545	181	9	another	another	DT
46545	181	10	each	each	DT
46545	181	11	year	year	NN
46545	181	12	for	for	IN
46545	181	13	a	a	DT
46545	181	14	term	term	NN
46545	181	15	of	of	IN
46545	181	16	years	year	NNS
46545	181	17	or	or	CC
46545	181	18	for	for	IN
46545	181	19	life	life	NN
46545	181	20	.	.	.
46545	182	1	_	_	NNP
46545	182	2	Antedate_--To	Antedate_--To	NNP
46545	182	3	date	date	NN
46545	182	4	a	a	DT
46545	182	5	document	document	NN
46545	182	6	or	or	CC
46545	182	7	paper	paper	NN
46545	182	8	ahead	ahead	RB
46545	182	9	of	of	IN
46545	182	10	the	the	DT
46545	182	11	actual	actual	JJ
46545	182	12	time	time	NN
46545	182	13	of	of	IN
46545	182	14	its	-PRON-	PRP$
46545	182	15	execution	execution	NN
46545	182	16	.	.	.
46545	183	1	_	_	NNP
46545	183	2	Appraise_--To	Appraise_--To	NNP
46545	183	3	place	place	VB
46545	183	4	a	a	DT
46545	183	5	value	value	NN
46545	183	6	on	on	IN
46545	183	7	goods	good	NNS
46545	183	8	or	or	CC
46545	183	9	property	property	NN
46545	183	10	.	.	.
46545	184	1	An	an	DT
46545	184	2	estimate	estimate	NN
46545	184	3	made	make	VBN
46545	184	4	for	for	IN
46545	184	5	the	the	DT
46545	184	6	purpose	purpose	NN
46545	184	7	of	of	IN
46545	184	8	assessing	assess	VBG
46545	184	9	duties	duty	NNS
46545	184	10	or	or	CC
46545	184	11	taxes	taxis	NNS
46545	184	12	.	.	.
46545	185	1	_	_	NNP
46545	185	2	Appreciation_--An	Appreciation_--An	NNP
46545	185	3	increase	increase	NN
46545	185	4	in	in	IN
46545	185	5	value	value	NN
46545	185	6	.	.	.
46545	186	1	Real	real	JJ
46545	186	2	estate	estate	NN
46545	186	3	may	may	MD
46545	186	4	increase	increase	VB
46545	186	5	in	in	IN
46545	186	6	value	value	NN
46545	186	7	on	on	IN
46545	186	8	account	account	NN
46545	186	9	of	of	IN
46545	186	10	the	the	DT
46545	186	11	demand	demand	NN
46545	186	12	for	for	IN
46545	186	13	property	property	NN
46545	186	14	in	in	IN
46545	186	15	the	the	DT
46545	186	16	immediate	immediate	JJ
46545	186	17	vicinity	vicinity	NN
46545	186	18	.	.	.
46545	187	1	_	_	NNP
46545	187	2	Approbation	Approbation	NNP
46545	187	3	_	_	NNP
46545	187	4	or	or	CC
46545	187	5	_	_	NNP
46545	187	6	Approval	Approval	NNP
46545	187	7	Sales	Sales	NNPS
46545	187	8	_	_	NNP
46545	187	9	.	.	.
46545	188	1	Goods	good	NNS
46545	188	2	delivered	deliver	VBN
46545	188	3	to	to	IN
46545	188	4	customers	customer	NNS
46545	188	5	with	with	IN
46545	188	6	the	the	DT
46545	188	7	understanding	understanding	NN
46545	188	8	that	that	IN
46545	188	9	if	if	IN
46545	188	10	not	not	RB
46545	188	11	found	find	VBN
46545	188	12	satisfactory	satisfactory	JJ
46545	188	13	they	-PRON-	PRP
46545	188	14	are	be	VBP
46545	188	15	to	to	TO
46545	188	16	be	be	VB
46545	188	17	returned	return	VBN
46545	188	18	within	within	IN
46545	188	19	a	a	DT
46545	188	20	definite	definite	JJ
46545	188	21	period	period	NN
46545	188	22	and	and	CC
46545	188	23	without	without	IN
46545	188	24	payment	payment	NN
46545	188	25	.	.	.
46545	189	1	_	_	NNP
46545	189	2	Articles_--A	Articles_--A	NNP
46545	189	3	collection	collection	NN
46545	189	4	of	of	IN
46545	189	5	merchandise	merchandise	NN
46545	189	6	;	;	:
46545	189	7	parts	part	NNS
46545	189	8	of	of	IN
46545	189	9	a	a	DT
46545	189	10	written	write	VBN
46545	189	11	agreement	agreement	NN
46545	189	12	,	,	,
46545	189	13	as	as	IN
46545	189	14	"	"	``
46545	189	15	Articles	Articles	NNPS
46545	189	16	of	of	IN
46545	189	17	Association	Association	NNP
46545	189	18	.	.	.
46545	189	19	"	"	''
46545	190	1	_	_	NNP
46545	190	2	Arbitrate_--To	Arbitrate_--To	NNP
46545	190	3	determine	determine	VBP
46545	190	4	or	or	CC
46545	190	5	settle	settle	VBP
46545	190	6	disputes	dispute	NNS
46545	190	7	between	between	IN
46545	190	8	two	two	CD
46545	190	9	or	or	CC
46545	190	10	more	more	JJR
46545	190	11	parties	party	NNS
46545	190	12	,	,	,
46545	190	13	as	as	IN
46545	190	14	settlement	settlement	NN
46545	190	15	of	of	IN
46545	190	16	differences	difference	NNS
46545	190	17	between	between	IN
46545	190	18	employer	employer	NN
46545	190	19	and	and	CC
46545	190	20	employees	employee	NNS
46545	190	21	.	.	.
46545	191	1	_	_	NNP
46545	191	2	Assets_--All	Assets_--All	NNP
46545	191	3	of	of	IN
46545	191	4	the	the	DT
46545	191	5	property	property	NN
46545	191	6	,	,	,
46545	191	7	goods	good	NNS
46545	191	8	,	,	,
46545	191	9	possessions	possession	NNS
46545	191	10	of	of	IN
46545	191	11	value	value	NN
46545	191	12	of	of	IN
46545	191	13	a	a	DT
46545	191	14	person	person	NN
46545	191	15	or	or	CC
46545	191	16	persons	person	NNS
46545	191	17	in	in	IN
46545	191	18	business	business	NN
46545	191	19	.	.	.
46545	192	1	_	_	NNP
46545	192	2	Assign_--To	Assign_--To	NNP
46545	192	3	transfer	transfer	NN
46545	192	4	or	or	CC
46545	192	5	convey	convey	VB
46545	192	6	to	to	IN
46545	192	7	another	another	DT
46545	192	8	for	for	IN
46545	192	9	the	the	DT
46545	192	10	benefit	benefit	NN
46545	192	11	of	of	IN
46545	192	12	creditors	creditor	NNS
46545	192	13	.	.	.
46545	193	1	_	_	NNP
46545	193	2	Assignee_--The	assignee_--the	DT
46545	193	3	person	person	NN
46545	193	4	to	to	TO
46545	193	5	whom	whom	WP
46545	193	6	the	the	DT
46545	193	7	property	property	NN
46545	193	8	or	or	CC
46545	193	9	business	business	NN
46545	193	10	is	be	VBZ
46545	193	11	transferred	transfer	VBN
46545	193	12	.	.	.
46545	194	1	Usually	usually	RB
46545	194	2	acts	act	VBZ
46545	194	3	as	as	IN
46545	194	4	a	a	DT
46545	194	5	trustee	trustee	NN
46545	194	6	of	of	IN
46545	194	7	the	the	DT
46545	194	8	creditors	creditor	NNS
46545	194	9	.	.	.
46545	195	1	_	_	NNP
46545	195	2	Assignment_--The	Assignment_--The	NNP
46545	195	3	debtor	debtor	NN
46545	195	4	's	's	POS
46545	195	5	transfer	transfer	NN
46545	195	6	or	or	CC
46545	195	7	conveyance	conveyance	NN
46545	195	8	of	of	IN
46545	195	9	his	-PRON-	PRP$
46545	195	10	property	property	NN
46545	195	11	to	to	IN
46545	195	12	a	a	DT
46545	195	13	trustee	trustee	NN
46545	195	14	.	.	.
46545	196	1	_	_	NNP
46545	196	2	Assignor_--The	assignor_--the	DT
46545	196	3	debtor	debtor	NN
46545	196	4	who	who	WP
46545	196	5	makes	make	VBZ
46545	196	6	an	an	DT
46545	196	7	assignment	assignment	NN
46545	196	8	,	,	,
46545	196	9	or	or	CC
46545	196	10	transfers	transfer	NNS
46545	196	11	property	property	NN
46545	196	12	for	for	IN
46545	196	13	the	the	DT
46545	196	14	benefit	benefit	NN
46545	196	15	of	of	IN
46545	196	16	creditors	creditor	NNS
46545	196	17	.	.	.
46545	197	1	_	_	NNP
46545	197	2	Association_--A	Association_--A	NNP
46545	197	3	body	body	NN
46545	197	4	organized	organize	VBN
46545	197	5	for	for	IN
46545	197	6	a	a	DT
46545	197	7	common	common	JJ
46545	197	8	object	object	NN
46545	197	9	.	.	.
46545	198	1	_	_	NNP
46545	198	2	Attachment_--A	attachment_--a	DT
46545	198	3	legal	legal	JJ
46545	198	4	seizure	seizure	NN
46545	198	5	of	of	IN
46545	198	6	goods	good	NNS
46545	198	7	to	to	TO
46545	198	8	satisfy	satisfy	VB
46545	198	9	a	a	DT
46545	198	10	debt	debt	NN
46545	198	11	or	or	CC
46545	198	12	claim	claim	NN
46545	198	13	.	.	.
46545	199	1	_	_	NNP
46545	199	2	Auxiliary_--Books	Auxiliary_--Books	NNP
46545	199	3	of	of	IN
46545	199	4	record	record	NN
46545	199	5	other	other	JJ
46545	199	6	than	than	IN
46545	199	7	books	book	NNS
46545	199	8	of	of	IN
46545	199	9	original	original	JJ
46545	199	10	entry	entry	NN
46545	199	11	or	or	CC
46545	199	12	principal	principal	JJ
46545	199	13	books	book	NNS
46545	199	14	of	of	IN
46545	199	15	account	account	NN
46545	199	16	.	.	.
46545	200	1	Books	book	NNS
46545	200	2	used	use	VBD
46545	200	3	for	for	IN
46545	200	4	purposes	purpose	NNS
46545	200	5	of	of	IN
46545	200	6	distribution	distribution	NN
46545	200	7	or	or	CC
46545	200	8	the	the	DT
46545	200	9	gathering	gathering	NN
46545	200	10	of	of	IN
46545	200	11	statistics	statistic	NNS
46545	200	12	are	be	VBP
46545	200	13	"	"	``
46545	200	14	auxiliary	auxiliary	JJ
46545	200	15	"	"	''
46545	200	16	books	book	NNS
46545	200	17	.	.	.
46545	201	1	_	_	NNP
46545	201	2	Audit_--To	Audit_--To	NNP
46545	201	3	verify	verify	VBP
46545	201	4	the	the	DT
46545	201	5	accuracy	accuracy	NN
46545	201	6	of	of	IN
46545	201	7	accounts	account	NNS
46545	201	8	by	by	IN
46545	201	9	examining	examine	VBG
46545	201	10	or	or	CC
46545	201	11	checking	check	VBG
46545	201	12	records	record	NNS
46545	201	13	pertaining	pertain	VBG
46545	201	14	thereto	thereto	NN
46545	201	15	.	.	.
46545	202	1	_	_	NNP
46545	202	2	Average_--As	Average_--As	NNP
46545	202	3	applied	apply	VBD
46545	202	4	to	to	IN
46545	202	5	accounts	account	NNS
46545	202	6	,	,	,
46545	202	7	the	the	DT
46545	202	8	mean	mean	JJ
46545	202	9	time	time	NN
46545	202	10	which	which	WDT
46545	202	11	bills	bill	NNS
46545	202	12	of	of	IN
46545	202	13	different	different	JJ
46545	202	14	dates	date	NNS
46545	202	15	have	have	VBP
46545	202	16	to	to	TO
46545	202	17	run	run	VB
46545	202	18	,	,	,
46545	202	19	or	or	CC
46545	202	20	an	an	DT
46545	202	21	average	average	JJ
46545	202	22	due	due	JJ
46545	202	23	date	date	NN
46545	202	24	for	for	IN
46545	202	25	several	several	JJ
46545	202	26	accounts	account	NNS
46545	202	27	.	.	.
46545	203	1	Determining	determine	VBG
46545	203	2	the	the	DT
46545	203	3	due	due	JJ
46545	203	4	date	date	NN
46545	203	5	is	be	VBZ
46545	203	6	sometimes	sometimes	RB
46545	203	7	referred	refer	VBN
46545	203	8	to	to	IN
46545	203	9	as	as	IN
46545	203	10	averaging	averaging	NN
46545	203	11	accounts	account	NNS
46545	203	12	.	.	.
46545	204	1	_	_	NNP
46545	204	2	Balance_--The	Balance_--The	NNP
46545	204	3	difference	difference	NN
46545	204	4	between	between	IN
46545	204	5	the	the	DT
46545	204	6	debit	debit	NN
46545	204	7	and	and	CC
46545	204	8	credit	credit	NN
46545	204	9	sides	side	NNS
46545	204	10	of	of	IN
46545	204	11	an	an	DT
46545	204	12	account	account	NN
46545	204	13	.	.	.
46545	205	1	To	to	TO
46545	205	2	close	close	VB
46545	205	3	an	an	DT
46545	205	4	account	account	NN
46545	205	5	by	by	IN
46545	205	6	entering	enter	VBG
46545	205	7	the	the	DT
46545	205	8	amount	amount	NN
46545	205	9	on	on	IN
46545	205	10	the	the	DT
46545	205	11	lesser	less	JJR
46545	205	12	side	side	NN
46545	205	13	necessary	necessary	JJ
46545	205	14	to	to	TO
46545	205	15	make	make	VB
46545	205	16	the	the	DT
46545	205	17	two	two	CD
46545	205	18	sides	side	NNS
46545	205	19	balance	balance	NN
46545	205	20	.	.	.
46545	206	1	_	_	NNP
46545	206	2	Balance	Balance	NNP
46545	206	3	Sheet_--A	Sheet_--A	VBZ
46545	206	4	statement	statement	NN
46545	206	5	or	or	CC
46545	206	6	summary	summary	NN
46545	206	7	in	in	IN
46545	206	8	condensed	condense	VBN
46545	206	9	form	form	NN
46545	206	10	made	make	VBN
46545	206	11	for	for	IN
46545	206	12	the	the	DT
46545	206	13	purpose	purpose	NN
46545	206	14	of	of	IN
46545	206	15	showing	show	VBG
46545	206	16	the	the	DT
46545	206	17	standing	standing	NN
46545	206	18	or	or	CC
46545	206	19	condition	condition	NN
46545	206	20	of	of	IN
46545	206	21	a	a	DT
46545	206	22	business	business	NN
46545	206	23	.	.	.
46545	207	1	_	_	NNP
46545	207	2	Balance	Balance	NNP
46545	207	3	of	of	IN
46545	207	4	Trade_--The	trade_--the	JJ
46545	207	5	balance	balance	NN
46545	207	6	or	or	CC
46545	207	7	difference	difference	NN
46545	207	8	in	in	IN
46545	207	9	value	value	NN
46545	207	10	between	between	IN
46545	207	11	the	the	DT
46545	207	12	imports	import	NNS
46545	207	13	and	and	CC
46545	207	14	exports	export	NNS
46545	207	15	of	of	IN
46545	207	16	a	a	DT
46545	207	17	country	country	NN
46545	207	18	.	.	.
46545	208	1	_	_	NNP
46545	208	2	Bale_--The	Bale_--The	NNP
46545	208	3	form	form	NN
46545	208	4	in	in	IN
46545	208	5	which	which	WDT
46545	208	6	certain	certain	JJ
46545	208	7	commodities	commodity	NNS
46545	208	8	are	be	VBP
46545	208	9	marketed	market	VBN
46545	208	10	.	.	.
46545	209	1	A	a	DT
46545	209	2	bale	bale	NN
46545	209	3	of	of	IN
46545	209	4	cotton	cotton	NN
46545	209	5	,	,	,
46545	209	6	bale	bale	NN
46545	209	7	of	of	IN
46545	209	8	hay	hay	NN
46545	209	9	,	,	,
46545	209	10	etc	etc	FW
46545	209	11	.	.	.
46545	210	1	_	_	NNP
46545	210	2	Bank	Bank	NNP
46545	210	3	Balance_--The	Balance_--The	NNP
46545	210	4	net	net	JJ
46545	210	5	amount	amount	NN
46545	210	6	to	to	IN
46545	210	7	the	the	DT
46545	210	8	credit	credit	NN
46545	210	9	of	of	IN
46545	210	10	a	a	DT
46545	210	11	depositor	depositor	NN
46545	210	12	at	at	IN
46545	210	13	the	the	DT
46545	210	14	bank	bank	NN
46545	210	15	.	.	.
46545	211	1	_	_	NNP
46545	211	2	Bank	Bank	NNP
46545	211	3	Note_--A	Note_--A	NNP
46545	211	4	note	note	VB
46545	211	5	issued	issue	VBN
46545	211	6	by	by	IN
46545	211	7	a	a	DT
46545	211	8	bank	bank	NN
46545	211	9	,	,	,
46545	211	10	payable	payable	JJ
46545	211	11	on	on	IN
46545	211	12	demand	demand	NN
46545	211	13	,	,	,
46545	211	14	which	which	WDT
46545	211	15	passes	pass	VBZ
46545	211	16	for	for	IN
46545	211	17	money	money	NN
46545	211	18	.	.	.
46545	212	1	_	_	NNP
46545	212	2	Bank	Bank	NNP
46545	212	3	Draft_--An	Draft_--An	NNP
46545	212	4	order	order	NN
46545	212	5	drawn	draw	VBN
46545	212	6	by	by	IN
46545	212	7	one	one	CD
46545	212	8	bank	bank	NN
46545	212	9	on	on	IN
46545	212	10	another	another	DT
46545	212	11	for	for	IN
46545	212	12	the	the	DT
46545	212	13	purpose	purpose	NN
46545	212	14	of	of	IN
46545	212	15	paying	pay	VBG
46545	212	16	money	money	NN
46545	212	17	.	.	.
46545	213	1	_	_	NNP
46545	213	2	Bank	Bank	NNP
46545	213	3	Pass	Pass	NNP
46545	213	4	-	-	HYPH
46545	213	5	Book_--A	Book_--A	NNP
46545	213	6	small	small	JJ
46545	213	7	book	book	NN
46545	213	8	furnished	furnish	VBN
46545	213	9	to	to	IN
46545	213	10	a	a	DT
46545	213	11	depositor	depositor	NN
46545	213	12	by	by	IN
46545	213	13	his	-PRON-	PRP$
46545	213	14	bank	bank	NN
46545	213	15	,	,	,
46545	213	16	in	in	IN
46545	213	17	which	which	WDT
46545	213	18	are	be	VBP
46545	213	19	entered	enter	VBN
46545	213	20	the	the	DT
46545	213	21	amounts	amount	NNS
46545	213	22	of	of	IN
46545	213	23	deposits	deposit	NNS
46545	213	24	and	and	CC
46545	213	25	sometimes	sometimes	RB
46545	213	26	the	the	DT
46545	213	27	checks	check	NNS
46545	213	28	or	or	CC
46545	213	29	withdrawals	withdrawal	NNS
46545	213	30	.	.	.
46545	214	1	_	_	NNP
46545	214	2	Bankrupt_--A	Bankrupt_--A	NNP
46545	214	3	person	person	NN
46545	214	4	,	,	,
46545	214	5	firm	firm	JJ
46545	214	6	,	,	,
46545	214	7	or	or	CC
46545	214	8	corporation	corporation	NN
46545	214	9	whose	whose	WP$
46545	214	10	liabilities	liability	NNS
46545	214	11	exceed	exceed	VBP
46545	214	12	their	-PRON-	PRP$
46545	214	13	assets	asset	NNS
46545	214	14	;	;	:
46545	214	15	who	who	WP
46545	214	16	are	be	VBP
46545	214	17	unable	unable	JJ
46545	214	18	to	to	TO
46545	214	19	meet	meet	VB
46545	214	20	their	-PRON-	PRP$
46545	214	21	obligations	obligation	NNS
46545	214	22	.	.	.
46545	215	1	_	_	NNP
46545	215	2	Bill_--A	Bill_--A	NNP
46545	215	3	statement	statement	NN
46545	215	4	or	or	CC
46545	215	5	record	record	NN
46545	215	6	of	of	IN
46545	215	7	goods	good	NNS
46545	215	8	bought	buy	VBN
46545	215	9	or	or	CC
46545	215	10	sold	sell	VBN
46545	215	11	,	,	,
46545	215	12	or	or	CC
46545	215	13	of	of	IN
46545	215	14	services	service	NNS
46545	215	15	rendered	render	VBN
46545	215	16	.	.	.
46545	216	1	[	[	-LRB-
46545	216	2	Illustration	illustration	NN
46545	216	3	:	:	:
46545	216	4	Bill	Bill	NNP
46545	216	5	]	]	-RRB-
46545	216	6	_	_	NNP
46545	216	7	Bill	Bill	NNP
46545	216	8	of	of	IN
46545	216	9	Exchange_--An	Exchange_--An	NNP
46545	216	10	order	order	NN
46545	216	11	on	on	IN
46545	216	12	a	a	DT
46545	216	13	given	give	VBN
46545	216	14	person	person	NN
46545	216	15	or	or	CC
46545	216	16	bank	bank	NN
46545	216	17	to	to	TO
46545	216	18	pay	pay	VB
46545	216	19	a	a	DT
46545	216	20	specified	specify	VBN
46545	216	21	amount	amount	NN
46545	216	22	to	to	IN
46545	216	23	the	the	DT
46545	216	24	person	person	NN
46545	216	25	and	and	CC
46545	216	26	at	at	IN
46545	216	27	the	the	DT
46545	216	28	time	time	NN
46545	216	29	named	name	VBN
46545	216	30	in	in	IN
46545	216	31	the	the	DT
46545	216	32	bill	bill	NN
46545	216	33	.	.	.
46545	217	1	The	the	DT
46545	217	2	term	term	NN
46545	217	3	is	be	VBZ
46545	217	4	more	more	RBR
46545	217	5	commonly	commonly	RB
46545	217	6	used	use	VBN
46545	217	7	to	to	TO
46545	217	8	apply	apply	VB
46545	217	9	to	to	IN
46545	217	10	orders	order	NNS
46545	217	11	on	on	IN
46545	217	12	another	another	DT
46545	217	13	country	country	NN
46545	217	14	,	,	,
46545	217	15	being	be	VBG
46545	217	16	made	make	VBN
46545	217	17	in	in	IN
46545	217	18	triplicate	triplicate	NN
46545	217	19	.	.	.
46545	218	1	_	_	NNP
46545	218	2	Bill	Bill	NNP
46545	218	3	of	of	IN
46545	218	4	Lading_--A	Lading_--A	NNP
46545	218	5	receipt	receipt	NN
46545	218	6	issued	issue	VBN
46545	218	7	by	by	IN
46545	218	8	the	the	DT
46545	218	9	representative	representative	NN
46545	218	10	of	of	IN
46545	218	11	a	a	DT
46545	218	12	common	common	JJ
46545	218	13	carrier	carrier	NN
46545	218	14	,	,	,
46545	218	15	for	for	IN
46545	218	16	goods	good	NNS
46545	218	17	accepted	accept	VBN
46545	218	18	for	for	IN
46545	218	19	transportation	transportation	NN
46545	218	20	to	to	IN
46545	218	21	a	a	DT
46545	218	22	specified	specify	VBN
46545	218	23	point	point	NN
46545	218	24	and	and	CC
46545	218	25	at	at	IN
46545	218	26	a	a	DT
46545	218	27	given	give	VBN
46545	218	28	rate	rate	NN
46545	218	29	.	.	.
46545	219	1	It	-PRON-	PRP
46545	219	2	is	be	VBZ
46545	219	3	a	a	DT
46545	219	4	contract	contract	NN
46545	219	5	,	,	,
46545	219	6	and	and	CC
46545	219	7	,	,	,
46545	219	8	when	when	WRB
46545	219	9	transferred	transfer	VBN
46545	219	10	to	to	IN
46545	219	11	a	a	DT
46545	219	12	third	third	JJ
46545	219	13	party	party	NN
46545	219	14	,	,	,
46545	219	15	becomes	become	VBZ
46545	219	16	an	an	DT
46545	219	17	absolute	absolute	JJ
46545	219	18	title	title	NN
46545	219	19	to	to	IN
46545	219	20	the	the	DT
46545	219	21	goods	good	NNS
46545	219	22	.	.	.
46545	220	1	[	[	-LRB-
46545	220	2	Illustration	illustration	NN
46545	220	3	:	:	:
46545	220	4	Bill	Bill	NNP
46545	220	5	of	of	IN
46545	220	6	Lading	Lading	NNP
46545	220	7	]	]	-RRB-
46545	220	8	_	_	NNP
46545	220	9	Bill	Bill	NNP
46545	220	10	of	of	IN
46545	220	11	Sale_--A	Sale_--A	NNP
46545	220	12	written	write	VBN
46545	220	13	document	document	NN
46545	220	14	executed	execute	VBN
46545	220	15	by	by	IN
46545	220	16	the	the	DT
46545	220	17	seller	seller	NN
46545	220	18	,	,	,
46545	220	19	transferring	transfer	VBG
46545	220	20	title	title	NN
46545	220	21	to	to	IN
46545	220	22	personal	personal	JJ
46545	220	23	property	property	NN
46545	220	24	.	.	.
46545	221	1	_	_	NNP
46545	221	2	Bill	Bill	NNP
46545	221	3	Head_--The	Head_--The	NNP
46545	221	4	blank	blank	JJ
46545	221	5	or	or	CC
46545	221	6	form	form	VB
46545	221	7	on	on	IN
46545	221	8	which	which	WDT
46545	221	9	a	a	DT
46545	221	10	bill	bill	NN
46545	221	11	is	be	VBZ
46545	221	12	made	make	VBN
46545	221	13	.	.	.
46545	222	1	For	for	IN
46545	222	2	illustration	illustration	NN
46545	222	3	,	,	,
46545	222	4	see	see	VB
46545	222	5	Bill	Bill	NNP
46545	222	6	.	.	.
46545	223	1	[	[	-LRB-
46545	223	2	Illustration	illustration	NN
46545	223	3	:	:	:
46545	223	4	Bill	Bill	NNP
46545	223	5	of	of	IN
46545	223	6	Exchange	Exchange	NNP
46545	223	7	]	]	-RRB-
46545	223	8	_	_	NNP
46545	223	9	Bills	Bills	NNP
46545	223	10	Payable_--Promissory	Payable_--Promissory	NNP
46545	223	11	notes	note	NNS
46545	223	12	and	and	CC
46545	223	13	acceptances	acceptance	NNS
46545	223	14	which	which	WDT
46545	223	15	we	-PRON-	PRP
46545	223	16	are	be	VBP
46545	223	17	to	to	TO
46545	223	18	pay	pay	VB
46545	223	19	.	.	.
46545	224	1	_	_	NNP
46545	224	2	Bills	Bills	NNP
46545	224	3	Receivable_--Promissory	Receivable_--Promissory	NNP
46545	224	4	notes	note	NNS
46545	224	5	and	and	CC
46545	224	6	acceptances	acceptance	NNS
46545	224	7	which	which	WDT
46545	224	8	are	be	VBP
46545	224	9	to	to	TO
46545	224	10	be	be	VB
46545	224	11	paid	pay	VBN
46545	224	12	to	to	IN
46545	224	13	us	-PRON-	PRP
46545	224	14	.	.	.
46545	225	1	_	_	NNP
46545	225	2	Blanks_--Papers	Blanks_--Papers	NNPS
46545	225	3	or	or	CC
46545	225	4	books	book	NNS
46545	225	5	ruled	rule	VBD
46545	225	6	or	or	CC
46545	225	7	printed	print	VBN
46545	225	8	in	in	IN
46545	225	9	suitable	suitable	JJ
46545	225	10	form	form	NN
46545	225	11	for	for	IN
46545	225	12	business	business	NN
46545	225	13	records	record	NNS
46545	225	14	.	.	.
46545	226	1	_	_	NNP
46545	226	2	Blotter_--A	Blotter_--A	NNP
46545	226	3	book	book	NN
46545	226	4	in	in	IN
46545	226	5	which	which	WDT
46545	226	6	are	be	VBP
46545	226	7	entered	enter	VBN
46545	226	8	memoranda	memorandum	NNS
46545	226	9	of	of	IN
46545	226	10	transactions	transaction	NNS
46545	226	11	which	which	WDT
46545	226	12	are	be	VBP
46545	226	13	later	later	RB
46545	226	14	copied	copy	VBN
46545	226	15	into	into	IN
46545	226	16	other	other	JJ
46545	226	17	books	book	NNS
46545	226	18	.	.	.
46545	227	1	Also	also	RB
46545	227	2	known	know	VBN
46545	227	3	as	as	IN
46545	227	4	a	a	DT
46545	227	5	_	_	NNP
46545	227	6	day	day	NN
46545	227	7	book	book	NN
46545	227	8	_	_	NNP
46545	227	9	.	.	.
46545	228	1	_	_	NNP
46545	228	2	Bond_--A	Bond_--A	NNP
46545	228	3	written	write	VBN
46545	228	4	agreement	agreement	NN
46545	228	5	binding	bind	VBG
46545	228	6	a	a	DT
46545	228	7	person	person	NN
46545	228	8	to	to	TO
46545	228	9	do	do	VB
46545	228	10	or	or	CC
46545	228	11	not	not	RB
46545	228	12	to	to	TO
46545	228	13	do	do	VB
46545	228	14	certain	certain	JJ
46545	228	15	things	thing	NNS
46545	228	16	specified	specify	VBN
46545	228	17	therein	therein	RB
46545	228	18	.	.	.
46545	229	1	A	a	DT
46545	229	2	negotiable	negotiable	JJ
46545	229	3	instrument	instrument	NN
46545	229	4	secured	secure	VBN
46545	229	5	by	by	IN
46545	229	6	mortgage	mortgage	NN
46545	229	7	or	or	CC
46545	229	8	other	other	JJ
46545	229	9	security	security	NN
46545	229	10	,	,	,
46545	229	11	binding	bind	VBG
46545	229	12	the	the	DT
46545	229	13	maker	maker	NN
46545	229	14	to	to	TO
46545	229	15	pay	pay	VB
46545	229	16	certain	certain	JJ
46545	229	17	sums	sum	NNS
46545	229	18	on	on	IN
46545	229	19	specific	specific	JJ
46545	229	20	dates	date	NNS
46545	229	21	.	.	.
46545	230	1	_	_	NNP
46545	230	2	Bonded	Bonded	NNP
46545	230	3	Goods_--Goods	Goods_--Goods	NNP
46545	230	4	stored	store	VBD
46545	230	5	in	in	IN
46545	230	6	a	a	DT
46545	230	7	government	government	NN
46545	230	8	warehouse	warehouse	NN
46545	230	9	,	,	,
46545	230	10	or	or	CC
46545	230	11	in	in	IN
46545	230	12	bonded	bond	VBN
46545	230	13	cars	car	NNS
46545	230	14	,	,	,
46545	230	15	bonds	bond	NNS
46545	230	16	having	have	VBG
46545	230	17	been	be	VBN
46545	230	18	given	give	VBN
46545	230	19	by	by	IN
46545	230	20	the	the	DT
46545	230	21	owner	owner	NN
46545	230	22	for	for	IN
46545	230	23	the	the	DT
46545	230	24	payment	payment	NN
46545	230	25	of	of	IN
46545	230	26	import	import	NN
46545	230	27	duties	duty	NNS
46545	230	28	or	or	CC
46545	230	29	internal	internal	JJ
46545	230	30	revenue	revenue	NN
46545	230	31	taxes	taxis	NNS
46545	230	32	when	when	WRB
46545	230	33	removed	remove	VBN
46545	230	34	.	.	.
46545	231	1	_	_	NNP
46545	231	2	Bonus_--An	Bonus_--An	NNP
46545	231	3	amount	amount	NN
46545	231	4	paid	pay	VBN
46545	231	5	in	in	IN
46545	231	6	excess	excess	NN
46545	231	7	of	of	IN
46545	231	8	the	the	DT
46545	231	9	sum	sum	NN
46545	231	10	originally	originally	RB
46545	231	11	agreed	agree	VBD
46545	231	12	upon	upon	IN
46545	231	13	.	.	.
46545	232	1	A	a	DT
46545	232	2	premium	premium	NN
46545	232	3	or	or	CC
46545	232	4	gift	gift	NN
46545	232	5	--	--	:
46545	232	6	for	for	IN
46545	232	7	example	example	NN
46545	232	8	,	,	,
46545	232	9	a	a	DT
46545	232	10	sum	sum	NN
46545	232	11	paid	pay	VBN
46545	232	12	to	to	IN
46545	232	13	a	a	DT
46545	232	14	salesman	salesman	NN
46545	232	15	as	as	IN
46545	232	16	extra	extra	JJ
46545	232	17	compensation	compensation	NN
46545	232	18	for	for	IN
46545	232	19	making	make	VBG
46545	232	20	a	a	DT
46545	232	21	certain	certain	JJ
46545	232	22	number	number	NN
46545	232	23	of	of	IN
46545	232	24	sales	sale	NNS
46545	232	25	.	.	.
46545	233	1	_	_	NNP
46545	233	2	Book	Book	NNP
46545	233	3	Account_--A	account_--a	IN
46545	233	4	charge	charge	NN
46545	233	5	or	or	CC
46545	233	6	evidence	evidence	NN
46545	233	7	of	of	IN
46545	233	8	indebtedness	indebtedness	NN
46545	233	9	on	on	IN
46545	233	10	the	the	DT
46545	233	11	books	book	NNS
46545	233	12	of	of	IN
46545	233	13	account	account	NN
46545	233	14	not	not	RB
46545	233	15	secured	secure	VBN
46545	233	16	by	by	IN
46545	233	17	note	note	NN
46545	233	18	or	or	CC
46545	233	19	other	other	JJ
46545	233	20	written	write	VBN
46545	233	21	promise	promise	NN
46545	233	22	.	.	.
46545	234	1	_	_	NNP
46545	234	2	Brand_--A	Brand_--A	NNP
46545	234	3	class	class	NN
46545	234	4	of	of	IN
46545	234	5	goods	good	NNS
46545	234	6	.	.	.
46545	235	1	A	a	DT
46545	235	2	symbol	symbol	NN
46545	235	3	or	or	CC
46545	235	4	name	name	NN
46545	235	5	used	use	VBN
46545	235	6	to	to	TO
46545	235	7	designate	designate	VB
46545	235	8	a	a	DT
46545	235	9	specific	specific	JJ
46545	235	10	article	article	NN
46545	235	11	.	.	.
46545	236	1	A	a	DT
46545	236	2	trade	trade	NN
46545	236	3	mark	mark	NN
46545	236	4	.	.	.
46545	237	1	_	_	NNP
46545	237	2	Broker_--One	Broker_--One	NNP
46545	237	3	who	who	WP
46545	237	4	acts	act	VBZ
46545	237	5	as	as	IN
46545	237	6	agent	agent	NN
46545	237	7	or	or	CC
46545	237	8	middleman	middleman	NN
46545	237	9	between	between	IN
46545	237	10	buyer	buyer	NN
46545	237	11	and	and	CC
46545	237	12	seller	seller	NN
46545	237	13	.	.	.
46545	238	1	_	_	NNP
46545	238	2	Brokerage_--The	Brokerage_--The	NNP
46545	238	3	commissions	commission	NNS
46545	238	4	or	or	CC
46545	238	5	fees	fee	NNS
46545	238	6	paid	pay	VBD
46545	238	7	the	the	DT
46545	238	8	broker	broker	NN
46545	238	9	for	for	IN
46545	238	10	his	-PRON-	PRP$
46545	238	11	services	service	NNS
46545	238	12	.	.	.
46545	239	1	Also	also	RB
46545	239	2	a	a	DT
46545	239	3	term	term	NN
46545	239	4	used	use	VBN
46545	239	5	to	to	TO
46545	239	6	designate	designate	VB
46545	239	7	his	-PRON-	PRP$
46545	239	8	business	business	NN
46545	239	9	.	.	.
46545	240	1	_	_	NNP
46545	240	2	Bullion_--Uncoined	Bullion_--Uncoined	NNP
46545	240	3	gold	gold	NN
46545	240	4	or	or	CC
46545	240	5	silver	silver	NN
46545	240	6	.	.	.
46545	241	1	_	_	NNP
46545	241	2	Call	Call	NNP
46545	241	3	Loans_--Loans	Loans_--Loans	NNP
46545	241	4	made	make	VBD
46545	241	5	payable	payable	JJ
46545	241	6	on	on	IN
46545	241	7	demand	demand	NN
46545	241	8	or	or	CC
46545	241	9	when	when	WRB
46545	241	10	called	call	VBD
46545	241	11	for	for	IN
46545	241	12	.	.	.
46545	242	1	_	_	NNP
46545	242	2	Cancel_--To	Cancel_--To	NNS
46545	242	3	render	render	VBP
46545	242	4	null	null	NN
46545	242	5	and	and	CC
46545	242	6	void	void	JJ
46545	242	7	;	;	,
46545	242	8	to	to	TO
46545	242	9	annul	annul	NNP
46545	242	10	.	.	.
46545	243	1	_	_	NNP
46545	243	2	Capital_--Property	Capital_--Property	NNP
46545	243	3	or	or	CC
46545	243	4	money	money	NN
46545	243	5	invested	invest	VBN
46545	243	6	in	in	IN
46545	243	7	a	a	DT
46545	243	8	business	business	NN
46545	243	9	.	.	.
46545	244	1	_	_	NNP
46545	244	2	Capital	Capital	NNP
46545	244	3	Stock_--A	Stock_--A	NNP
46545	244	4	term	term	NN
46545	244	5	used	use	VBN
46545	244	6	to	to	TO
46545	244	7	indicate	indicate	VB
46545	244	8	the	the	DT
46545	244	9	subscriptions	subscription	NNS
46545	244	10	of	of	IN
46545	244	11	all	all	DT
46545	244	12	stockholders	stockholder	NNS
46545	244	13	to	to	IN
46545	244	14	the	the	DT
46545	244	15	capital	capital	NN
46545	244	16	of	of	IN
46545	244	17	a	a	DT
46545	244	18	corporation	corporation	NN
46545	244	19	.	.	.
46545	245	1	_	_	NNP
46545	245	2	Cartage_--The	Cartage_--The	NNP
46545	245	3	charges	charge	NNS
46545	245	4	made	make	VBN
46545	245	5	for	for	IN
46545	245	6	hauling	haul	VBG
46545	245	7	goods	good	NNS
46545	245	8	by	by	IN
46545	245	9	wagon	wagon	NN
46545	245	10	,	,	,
46545	245	11	or	or	CC
46545	245	12	otherwise	otherwise	RB
46545	245	13	than	than	IN
46545	245	14	by	by	IN
46545	245	15	freight	freight	NN
46545	245	16	or	or	CC
46545	245	17	express	express	NN
46545	245	18	.	.	.
46545	246	1	_	_	NNP
46545	246	2	Cash	Cash	NNP
46545	246	3	Sales_--Sales	Sales_--Sales	NNP
46545	246	4	for	for	IN
46545	246	5	which	which	WDT
46545	246	6	immediate	immediate	JJ
46545	246	7	payment	payment	NN
46545	246	8	is	be	VBZ
46545	246	9	received	receive	VBN
46545	246	10	in	in	IN
46545	246	11	contradistinction	contradistinction	NN
46545	246	12	to	to	IN
46545	246	13	sales	sale	NNS
46545	246	14	of	of	IN
46545	246	15	goods	good	NNS
46545	246	16	on	on	IN
46545	246	17	credit	credit	NN
46545	246	18	.	.	.
46545	247	1	[	[	-LRB-
46545	247	2	Illustration	illustration	NN
46545	247	3	:	:	:
46545	247	4	Bill	Bill	NNP
46545	247	5	of	of	IN
46545	247	6	Sale	Sale	NNP
46545	247	7	]	]	-RRB-
46545	247	8	_	_	NNP
46545	247	9	Certificate	Certificate	NNP
46545	247	10	of	of	IN
46545	247	11	Stock_--A	Stock_--A	NNP
46545	247	12	written	write	VBN
46545	247	13	statement	statement	NN
46545	247	14	or	or	CC
46545	247	15	declaration	declaration	NN
46545	247	16	of	of	IN
46545	247	17	the	the	DT
46545	247	18	purchase	purchase	NN
46545	247	19	of	of	IN
46545	247	20	a	a	DT
46545	247	21	specified	specified	JJ
46545	247	22	number	number	NN
46545	247	23	of	of	IN
46545	247	24	shares	share	NNS
46545	247	25	of	of	IN
46545	247	26	the	the	DT
46545	247	27	capital	capital	NN
46545	247	28	stock	stock	NN
46545	247	29	of	of	IN
46545	247	30	a	a	DT
46545	247	31	corporation	corporation	NN
46545	247	32	.	.	.
46545	248	1	An	an	DT
46545	248	2	evidence	evidence	NN
46545	248	3	of	of	IN
46545	248	4	ownership	ownership	NN
46545	248	5	.	.	.
46545	249	1	_	_	NNP
46545	249	2	Certified	Certified	NNP
46545	249	3	Check_--A	Check_--A	NNP
46545	249	4	check	check	NN
46545	249	5	,	,	,
46545	249	6	the	the	DT
46545	249	7	payment	payment	NN
46545	249	8	of	of	IN
46545	249	9	which	which	WDT
46545	249	10	is	be	VBZ
46545	249	11	guaranteed	guarantee	VBN
46545	249	12	by	by	IN
46545	249	13	the	the	DT
46545	249	14	bank	bank	NN
46545	249	15	on	on	IN
46545	249	16	which	which	WDT
46545	249	17	it	-PRON-	PRP
46545	249	18	is	be	VBZ
46545	249	19	drawn	draw	VBN
46545	249	20	.	.	.
46545	250	1	_	_	NNP
46545	250	2	Charges_--The	Charges_--The	NNP
46545	250	3	expense	expense	NN
46545	250	4	involved	involve	VBN
46545	250	5	in	in	IN
46545	250	6	handling	handle	VBG
46545	250	7	goods	good	NNS
46545	250	8	or	or	CC
46545	250	9	in	in	IN
46545	250	10	performing	perform	VBG
46545	250	11	a	a	DT
46545	250	12	specific	specific	JJ
46545	250	13	act	act	NN
46545	250	14	--	--	:
46545	250	15	as	as	IN
46545	250	16	,	,	,
46545	250	17	for	for	IN
46545	250	18	example	example	NN
46545	250	19	,	,	,
46545	250	20	charges	charge	NNS
46545	250	21	for	for	IN
46545	250	22	storage	storage	NN
46545	250	23	,	,	,
46545	250	24	freight	freight	NN
46545	250	25	charges	charge	NNS
46545	250	26	,	,	,
46545	250	27	etc	etc	FW
46545	250	28	.	.	.
46545	251	1	Also	also	RB
46545	251	2	a	a	DT
46545	251	3	synonym	synonym	NN
46545	251	4	for	for	IN
46545	251	5	_	_	NNP
46545	251	6	debits	debit	NNS
46545	251	7	_	_	NNP
46545	251	8	.	.	.
46545	252	1	_	_	NNP
46545	252	2	Chart_--A	Chart_--A	NNP
46545	252	3	classified	classify	VBD
46545	252	4	exhibit	exhibit	NN
46545	252	5	of	of	IN
46545	252	6	the	the	DT
46545	252	7	components	component	NNS
46545	252	8	of	of	IN
46545	252	9	a	a	DT
46545	252	10	business	business	NN
46545	252	11	organization	organization	NN
46545	252	12	,	,	,
46545	252	13	showing	show	VBG
46545	252	14	the	the	DT
46545	252	15	authority	authority	NN
46545	252	16	and	and	CC
46545	252	17	responsibilities	responsibility	NNS
46545	252	18	of	of	IN
46545	252	19	the	the	DT
46545	252	20	members	member	NNS
46545	252	21	.	.	.
46545	253	1	Grouping	group	VBG
46545	253	2	of	of	IN
46545	253	3	the	the	DT
46545	253	4	accounts	account	NNS
46545	253	5	of	of	IN
46545	253	6	a	a	DT
46545	253	7	business	business	NN
46545	253	8	with	with	IN
46545	253	9	respect	respect	NN
46545	253	10	to	to	IN
46545	253	11	their	-PRON-	PRP$
46545	253	12	relation	relation	NN
46545	253	13	to	to	IN
46545	253	14	one	one	CD
46545	253	15	another	another	DT
46545	253	16	.	.	.
46545	254	1	_	_	NNP
46545	254	2	Charter_--To	Charter_--To	NNP
46545	254	3	hire	hire	VBP
46545	254	4	a	a	DT
46545	254	5	car	car	NN
46545	254	6	,	,	,
46545	254	7	ship	ship	NN
46545	254	8	,	,	,
46545	254	9	or	or	CC
46545	254	10	other	other	JJ
46545	254	11	instrument	instrument	NN
46545	254	12	of	of	IN
46545	254	13	transportation	transportation	NN
46545	254	14	.	.	.
46545	255	1	A	a	DT
46545	255	2	document	document	NN
46545	255	3	defining	define	VBG
46545	255	4	the	the	DT
46545	255	5	rights	right	NNS
46545	255	6	and	and	CC
46545	255	7	duties	duty	NNS
46545	255	8	of	of	IN
46545	255	9	a	a	DT
46545	255	10	corporation	corporation	NN
46545	255	11	.	.	.
46545	256	1	_	_	NNP
46545	256	2	Check_--An	Check_--An	NNP
46545	256	3	order	order	NN
46545	256	4	on	on	IN
46545	256	5	a	a	DT
46545	256	6	bank	bank	NN
46545	256	7	to	to	TO
46545	256	8	pay	pay	VB
46545	256	9	to	to	IN
46545	256	10	a	a	DT
46545	256	11	certain	certain	JJ
46545	256	12	person	person	NN
46545	256	13	,	,	,
46545	256	14	or	or	CC
46545	256	15	to	to	IN
46545	256	16	the	the	DT
46545	256	17	order	order	NN
46545	256	18	of	of	IN
46545	256	19	such	such	JJ
46545	256	20	person	person	NN
46545	256	21	,	,	,
46545	256	22	a	a	DT
46545	256	23	specified	specify	VBN
46545	256	24	sum	sum	NN
46545	256	25	,	,	,
46545	256	26	which	which	WDT
46545	256	27	sum	sum	NN
46545	256	28	is	be	VBZ
46545	256	29	to	to	TO
46545	256	30	be	be	VB
46545	256	31	charged	charge	VBN
46545	256	32	to	to	IN
46545	256	33	the	the	DT
46545	256	34	account	account	NN
46545	256	35	of	of	IN
46545	256	36	the	the	DT
46545	256	37	drawer	drawer	NN
46545	256	38	of	of	IN
46545	256	39	the	the	DT
46545	256	40	check	check	NN
46545	256	41	.	.	.
46545	257	1	_	_	NNP
46545	257	2	Clearing	Clearing	NNP
46545	257	3	House_--An	house_--an	PRP$
46545	257	4	exchange	exchange	NN
46545	257	5	established	establish	VBN
46545	257	6	by	by	IN
46545	257	7	banks	bank	NNS
46545	257	8	in	in	IN
46545	257	9	cities	city	NNS
46545	257	10	,	,	,
46545	257	11	for	for	IN
46545	257	12	their	-PRON-	PRP$
46545	257	13	convenience	convenience	NN
46545	257	14	in	in	IN
46545	257	15	making	make	VBG
46545	257	16	daily	daily	JJ
46545	257	17	settlements	settlement	NNS
46545	257	18	.	.	.
46545	258	1	The	the	DT
46545	258	2	checks	check	NNS
46545	258	3	and	and	CC
46545	258	4	drafts	draft	NNS
46545	258	5	on	on	IN
46545	258	6	the	the	DT
46545	258	7	different	different	JJ
46545	258	8	banks	bank	NNS
46545	258	9	are	be	VBP
46545	258	10	exchanged	exchange	VBN
46545	258	11	without	without	IN
46545	258	12	the	the	DT
46545	258	13	formality	formality	NN
46545	258	14	of	of	IN
46545	258	15	presenting	present	VBG
46545	258	16	them	-PRON-	PRP
46545	258	17	personally	personally	RB
46545	258	18	at	at	IN
46545	258	19	each	each	DT
46545	258	20	bank	bank	NN
46545	258	21	.	.	.
46545	259	1	A	a	DT
46545	259	2	balance	balance	NN
46545	259	3	is	be	VBZ
46545	259	4	found	find	VBN
46545	259	5	,	,	,
46545	259	6	and	and	CC
46545	259	7	this	this	DT
46545	259	8	amount	amount	NN
46545	259	9	only	only	RB
46545	259	10	is	be	VBZ
46545	259	11	paid	pay	VBN
46545	259	12	in	in	IN
46545	259	13	cash	cash	NN
46545	259	14	.	.	.
46545	260	1	_	_	NNP
46545	260	2	Closing	close	VBG
46545	260	3	an	an	DT
46545	260	4	Account_--Making	account_--make	VBG
46545	260	5	an	an	DT
46545	260	6	entry	entry	NN
46545	260	7	that	that	WDT
46545	260	8	will	will	MD
46545	260	9	balance	balance	VB
46545	260	10	the	the	DT
46545	260	11	account	account	NN
46545	260	12	.	.	.
46545	261	1	_	_	NNP
46545	261	2	Collateral_--Pledges	Collateral_--Pledges	NNP
46545	261	3	of	of	IN
46545	261	4	security	security	NN
46545	261	5	--	--	:
46545	261	6	as	as	IN
46545	261	7	stocks	stock	NNS
46545	261	8	,	,	,
46545	261	9	bonds	bond	NNS
46545	261	10	,	,	,
46545	261	11	etc.--to	etc.--to	NNP
46545	261	12	protect	protect	VBP
46545	261	13	an	an	DT
46545	261	14	obligation	obligation	NN
46545	261	15	or	or	CC
46545	261	16	insure	insure	VB
46545	261	17	the	the	DT
46545	261	18	payment	payment	NN
46545	261	19	of	of	IN
46545	261	20	a	a	DT
46545	261	21	loan	loan	NN
46545	261	22	.	.	.
46545	262	1	_	_	NNP
46545	262	2	Commission_--A	Commission_--A	NNP
46545	262	3	percentage	percentage	NN
46545	262	4	or	or	CC
46545	262	5	share	share	NN
46545	262	6	of	of	IN
46545	262	7	the	the	DT
46545	262	8	proceeds	proceed	NNS
46545	262	9	allowed	allow	VBN
46545	262	10	for	for	IN
46545	262	11	the	the	DT
46545	262	12	sale	sale	NN
46545	262	13	of	of	IN
46545	262	14	merchandise	merchandise	NN
46545	262	15	--	--	:
46545	262	16	as	as	IN
46545	262	17	the	the	DT
46545	262	18	pay	pay	NN
46545	262	19	of	of	IN
46545	262	20	a	a	DT
46545	262	21	commission	commission	NN
46545	262	22	merchant	merchant	NN
46545	262	23	for	for	IN
46545	262	24	selling	sell	VBG
46545	262	25	a	a	DT
46545	262	26	car	car	NN
46545	262	27	of	of	IN
46545	262	28	flour	flour	NN
46545	262	29	.	.	.
46545	263	1	_	_	NNP
46545	263	2	Commission	Commission	NNP
46545	263	3	Merchant_--One	Merchant_--One	NNP
46545	263	4	who	who	WP
46545	263	5	sells	sell	VBZ
46545	263	6	goods	good	NNS
46545	263	7	on	on	IN
46545	263	8	commission	commission	NN
46545	263	9	.	.	.
46545	264	1	Similar	similar	JJ
46545	264	2	to	to	IN
46545	264	3	a	a	DT
46545	264	4	broker	broker	NN
46545	264	5	.	.	.
46545	265	1	_	_	NNP
46545	265	2	Commercial	Commercial	NNP
46545	265	3	Paper_--Negotiable	Paper_--Negotiable	NNP
46545	265	4	paper	paper	NN
46545	265	5	used	use	VBN
46545	265	6	in	in	IN
46545	265	7	business	business	NN
46545	265	8	.	.	.
46545	266	1	_	_	NNP
46545	266	2	Common	Common	NNP
46545	266	3	Law_--Law	Law_--Law	NNP
46545	266	4	based	base	VBN
46545	266	5	upon	upon	IN
46545	266	6	the	the	DT
46545	266	7	precedent	precedent	NN
46545	266	8	of	of	IN
46545	266	9	usage	usage	NN
46545	266	10	,	,	,
46545	266	11	though	though	IN
46545	266	12	not	not	RB
46545	266	13	contained	contain	VBN
46545	266	14	in	in	IN
46545	266	15	the	the	DT
46545	266	16	statutes	statute	NNS
46545	266	17	.	.	.
46545	267	1	_	_	NNP
46545	267	2	Company_--A	Company_--A	NNP
46545	267	3	corporation	corporation	NN
46545	267	4	;	;	:
46545	267	5	also	also	RB
46545	267	6	used	use	VBN
46545	267	7	to	to	TO
46545	267	8	designate	designate	VB
46545	267	9	partners	partner	NNS
46545	267	10	whose	whose	WP$
46545	267	11	names	name	NNS
46545	267	12	are	be	VBP
46545	267	13	not	not	RB
46545	267	14	known	know	VBN
46545	267	15	.	.	.
46545	268	1	_	_	NNP
46545	268	2	Compromise_--To	Compromise_--To	NNP
46545	268	3	settle	settle	VBP
46545	268	4	an	an	DT
46545	268	5	account	account	NN
46545	268	6	for	for	IN
46545	268	7	less	less	JJR
46545	268	8	than	than	IN
46545	268	9	the	the	DT
46545	268	10	amount	amount	NN
46545	268	11	claimed	claim	VBD
46545	268	12	.	.	.
46545	269	1	To	to	TO
46545	269	2	agree	agree	VB
46545	269	3	upon	upon	IN
46545	269	4	a	a	DT
46545	269	5	settlement	settlement	NN
46545	269	6	.	.	.
46545	270	1	[	[	-LRB-
46545	270	2	Illustration	illustration	NN
46545	270	3	:	:	:
46545	270	4	Certificate	Certificate	NNP
46545	270	5	of	of	IN
46545	270	6	Stock	Stock	NNP
46545	270	7	]	]	-RRB-
46545	270	8	_	_	NNP
46545	270	9	Consideration_--The	Consideration_--The	NNP
46545	270	10	price	price	NN
46545	270	11	or	or	CC
46545	270	12	money	money	NN
46545	270	13	paid	pay	VBN
46545	270	14	or	or	CC
46545	270	15	to	to	TO
46545	270	16	be	be	VB
46545	270	17	paid	pay	VBN
46545	270	18	which	which	WDT
46545	270	19	induces	induce	VBZ
46545	270	20	the	the	DT
46545	270	21	entering	entering	NN
46545	270	22	into	into	IN
46545	270	23	a	a	DT
46545	270	24	contract	contract	NN
46545	270	25	by	by	IN
46545	270	26	two	two	CD
46545	270	27	or	or	CC
46545	270	28	more	more	JJR
46545	270	29	persons	person	NNS
46545	270	30	.	.	.
46545	271	1	_	_	NNP
46545	271	2	Consignee_--The	Consignee_--The	NNP
46545	271	3	party	party	NN
46545	271	4	to	to	IN
46545	271	5	whom	whom	WP
46545	271	6	goods	good	NNS
46545	271	7	are	be	VBP
46545	271	8	shipped	ship	VBN
46545	271	9	.	.	.
46545	272	1	A	a	DT
46545	272	2	person	person	NN
46545	272	3	to	to	IN
46545	272	4	whom	whom	WP
46545	272	5	goods	good	NNS
46545	272	6	are	be	VBP
46545	272	7	sent	send	VBN
46545	272	8	to	to	TO
46545	272	9	be	be	VB
46545	272	10	sold	sell	VBN
46545	272	11	on	on	IN
46545	272	12	commission	commission	NN
46545	272	13	is	be	VBZ
46545	272	14	a	a	DT
46545	272	15	consignee	consignee	NN
46545	272	16	.	.	.
46545	273	1	The	the	DT
46545	273	2	goods	good	NNS
46545	273	3	so	so	RB
46545	273	4	sent	send	VBN
46545	273	5	are	be	VBP
46545	273	6	known	know	VBN
46545	273	7	as	as	IN
46545	273	8	a	a	DT
46545	273	9	_	_	NNP
46545	273	10	consignment	consignment	NN
46545	273	11	_	_	NNP
46545	273	12	,	,	,
46545	273	13	and	and	CC
46545	273	14	the	the	DT
46545	273	15	sender	sender	NN
46545	273	16	is	be	VBZ
46545	273	17	the	the	DT
46545	273	18	_	_	NNP
46545	273	19	consignor	consignor	NN
46545	273	20	_	_	NNP
46545	273	21	.	.	.
46545	274	1	_	_	NNP
46545	274	2	Consul_--An	Consul_--An	NNP
46545	274	3	agent	agent	NN
46545	274	4	of	of	IN
46545	274	5	the	the	DT
46545	274	6	Government	Government	NNP
46545	274	7	,	,	,
46545	274	8	residing	reside	VBG
46545	274	9	in	in	IN
46545	274	10	a	a	DT
46545	274	11	foreign	foreign	JJ
46545	274	12	part	part	NN
46545	274	13	,	,	,
46545	274	14	who	who	WP
46545	274	15	guards	guard	VBZ
46545	274	16	the	the	DT
46545	274	17	interests	interest	NNS
46545	274	18	of	of	IN
46545	274	19	his	-PRON-	PRP$
46545	274	20	own	own	JJ
46545	274	21	Government	government	NN
46545	274	22	.	.	.
46545	275	1	_	_	NNP
46545	275	2	Contra_--On	Contra_--On	NNP
46545	275	3	the	the	DT
46545	275	4	opposite	opposite	JJ
46545	275	5	side	side	NN
46545	275	6	--	--	:
46545	275	7	as	as	IN
46545	275	8	a	a	DT
46545	275	9	contra	contra	NNP
46545	275	10	account	account	NN
46545	275	11	.	.	.
46545	276	1	_	_	NNP
46545	276	2	Contract_--A	Contract_--A	NNP
46545	276	3	written	write	VBN
46545	276	4	agreement	agreement	NN
46545	276	5	between	between	IN
46545	276	6	two	two	CD
46545	276	7	or	or	CC
46545	276	8	more	more	JJR
46545	276	9	persons	person	NNS
46545	276	10	to	to	TO
46545	276	11	perform	perform	VB
46545	276	12	or	or	CC
46545	276	13	not	not	RB
46545	276	14	to	to	TO
46545	276	15	perform	perform	VB
46545	276	16	some	some	DT
46545	276	17	specified	specified	JJ
46545	276	18	act	act	NN
46545	276	19	or	or	CC
46545	276	20	acts	act	NNS
46545	276	21	.	.	.
46545	277	1	_	_	NNP
46545	277	2	Contingent	Contingent	NNP
46545	277	3	Assets	Assets	NNPS
46545	277	4	and	and	CC
46545	277	5	Liabilities_--Resources	liabilities_--resource	NNS
46545	277	6	or	or	CC
46545	277	7	liabilities	liability	NNS
46545	277	8	whose	whose	WP$
46545	277	9	value	value	NN
46545	277	10	depends	depend	VBZ
46545	277	11	upon	upon	IN
46545	277	12	certain	certain	JJ
46545	277	13	conditions	condition	NNS
46545	277	14	.	.	.
46545	278	1	_	_	NNP
46545	278	2	Contingent	Contingent	NNP
46545	278	3	Fund_--A	Fund_--A	NNP
46545	278	4	sum	sum	NN
46545	278	5	put	put	VBN
46545	278	6	aside	aside	RB
46545	278	7	to	to	TO
46545	278	8	provide	provide	VB
46545	278	9	for	for	IN
46545	278	10	an	an	DT
46545	278	11	anticipated	anticipated	JJ
46545	278	12	obligation	obligation	NN
46545	278	13	;	;	:
46545	278	14	a	a	DT
46545	278	15	reserve	reserve	NN
46545	278	16	fund	fund	NN
46545	278	17	.	.	.
46545	279	1	_	_	NNP
46545	279	2	Conveyance_--A	Conveyance_--A	NNP
46545	279	3	term	term	NN
46545	279	4	used	use	VBN
46545	279	5	to	to	TO
46545	279	6	describe	describe	VB
46545	279	7	certain	certain	JJ
46545	279	8	forms	form	NNS
46545	279	9	of	of	IN
46545	279	10	legal	legal	JJ
46545	279	11	documents	document	NNS
46545	279	12	transferring	transfer	VBG
46545	279	13	from	from	IN
46545	279	14	one	one	CD
46545	279	15	person	person	NN
46545	279	16	to	to	IN
46545	279	17	another	another	DT
46545	279	18	,	,	,
46545	279	19	title	title	NN
46545	279	20	to	to	IN
46545	279	21	property	property	NN
46545	279	22	or	or	CC
46545	279	23	collateral	collateral	NN
46545	279	24	.	.	.
46545	280	1	_	_	NNP
46545	280	2	Copyright_--A	Copyright_--A	NNP
46545	280	3	right	right	RB
46545	280	4	granted	grant	VBD
46545	280	5	to	to	IN
46545	280	6	an	an	DT
46545	280	7	author	author	NN
46545	280	8	or	or	CC
46545	280	9	publisher	publisher	NN
46545	280	10	to	to	TO
46545	280	11	control	control	VB
46545	280	12	the	the	DT
46545	280	13	publication	publication	NN
46545	280	14	of	of	IN
46545	280	15	any	any	DT
46545	280	16	writing	writing	NN
46545	280	17	,	,	,
46545	280	18	or	or	CC
46545	280	19	the	the	DT
46545	280	20	reproduction	reproduction	NN
46545	280	21	of	of	IN
46545	280	22	a	a	DT
46545	280	23	photograph	photograph	NN
46545	280	24	,	,	,
46545	280	25	painting	painting	NN
46545	280	26	,	,	,
46545	280	27	etc	etc	FW
46545	280	28	.	.	.
46545	281	1	_	_	NNP
46545	281	2	Counterfeit_--A	Counterfeit_--A	NNP
46545	281	3	spurious	spurious	JJ
46545	281	4	coin	coin	NN
46545	281	5	,	,	,
46545	281	6	or	or	CC
46545	281	7	bank	bank	NNP
46545	281	8	or	or	CC
46545	281	9	treasury	treasury	NNP
46545	281	10	note	note	NN
46545	281	11	.	.	.
46545	282	1	_	_	NNP
46545	282	2	Coupon_--A	Coupon_--A	NNP
46545	282	3	certificate	certificate	NN
46545	282	4	detached	detach	VBD
46545	282	5	from	from	IN
46545	282	6	a	a	DT
46545	282	7	bond	bond	NN
46545	282	8	,	,	,
46545	282	9	which	which	WDT
46545	282	10	entitles	entitle	VBZ
46545	282	11	the	the	DT
46545	282	12	holder	holder	NN
46545	282	13	to	to	IN
46545	282	14	the	the	DT
46545	282	15	payment	payment	NN
46545	282	16	of	of	IN
46545	282	17	interest	interest	NN
46545	282	18	.	.	.
46545	283	1	_	_	NNP
46545	283	2	Coupon	Coupon	NNP
46545	283	3	Bond_--Bonds	bond_--bond	VBZ
46545	283	4	to	to	TO
46545	283	5	which	which	WDT
46545	283	6	are	be	VBP
46545	283	7	attached	attach	VBN
46545	283	8	coupons	coupon	NNS
46545	283	9	calling	call	VBG
46545	283	10	for	for	IN
46545	283	11	the	the	DT
46545	283	12	payment	payment	NN
46545	283	13	of	of	IN
46545	283	14	interest	interest	NN
46545	283	15	.	.	.
46545	284	1	The	the	DT
46545	284	2	coupons	coupon	NNS
46545	284	3	,	,	,
46545	284	4	when	when	WRB
46545	284	5	detached	detach	VBN
46545	284	6	,	,	,
46545	284	7	become	become	VBN
46545	284	8	negotiable	negotiable	JJ
46545	284	9	paper	paper	NN
46545	284	10	.	.	.
46545	285	1	_	_	NNP
46545	285	2	Credentials_--Letters	Credentials_--Letters	NNPS
46545	285	3	or	or	CC
46545	285	4	testimonials	testimonial	NNS
46545	285	5	conveying	convey	VBG
46545	285	6	authority	authority	NN
46545	285	7	.	.	.
46545	286	1	_	_	NNP
46545	286	2	Creditor_--One	Creditor_--One	NNP
46545	286	3	whom	whom	WP
46545	286	4	we	-PRON-	PRP
46545	286	5	owe	owe	VBP
46545	286	6	;	;	:
46545	286	7	one	one	NN
46545	286	8	who	who	WP
46545	286	9	gives	give	VBZ
46545	286	10	credit	credit	NN
46545	286	11	.	.	.
46545	287	1	_	_	NNP
46545	287	2	Currency_--The	Currency_--The	NNP
46545	287	3	coin	coin	NN
46545	287	4	or	or	CC
46545	287	5	paper	paper	NN
46545	287	6	money	money	NN
46545	287	7	constituting	constitute	VBG
46545	287	8	the	the	DT
46545	287	9	circulating	circulate	VBG
46545	287	10	medium	medium	NN
46545	287	11	of	of	IN
46545	287	12	a	a	DT
46545	287	13	country	country	NN
46545	287	14	.	.	.
46545	288	1	_	_	NNP
46545	288	2	Debenture_--A	Debenture_--A	NNP
46545	288	3	certified	certify	VBN
46545	288	4	evidence	evidence	NN
46545	288	5	of	of	IN
46545	288	6	debt	debt	NN
46545	288	7	.	.	.
46545	289	1	See	see	VB
46545	289	2	Bond	Bond	NNP
46545	289	3	.	.	.
46545	290	1	_	_	NNP
46545	290	2	Debit_--To	Debit_--To	NNP
46545	290	3	charge	charge	NN
46545	290	4	;	;	:
46545	290	5	to	to	TO
46545	290	6	record	record	VB
46545	290	7	an	an	DT
46545	290	8	amount	amount	NN
46545	290	9	due	due	JJ
46545	290	10	.	.	.
46545	291	1	_	_	NNP
46545	291	2	Deed_--A	deed_--a	PRP$
46545	291	3	written	write	VBN
46545	291	4	document	document	NN
46545	291	5	or	or	CC
46545	291	6	contract	contract	NN
46545	291	7	transferring	transfer	VBG
46545	291	8	title	title	NN
46545	291	9	to	to	IN
46545	291	10	real	real	JJ
46545	291	11	estate	estate	NN
46545	291	12	.	.	.
46545	292	1	_	_	NNP
46545	292	2	Defalcation_--The	Defalcation_--The	NNP
46545	292	3	appropriating	appropriate	VBG
46545	292	4	to	to	IN
46545	292	5	one	one	PRP
46545	292	6	's	's	POS
46545	292	7	own	own	JJ
46545	292	8	use	use	NN
46545	292	9	,	,	,
46545	292	10	of	of	IN
46545	292	11	money	money	NN
46545	292	12	intrusted	intrust	VBN
46545	292	13	to	to	IN
46545	292	14	him	-PRON-	PRP
46545	292	15	by	by	IN
46545	292	16	another	another	DT
46545	292	17	;	;	:
46545	292	18	embezzlement	embezzlement	NN
46545	292	19	.	.	.
46545	293	1	_	_	NNP
46545	293	2	Deferred	Deferred	NNP
46545	293	3	Bonds_--Bonds	Bonds_--Bonds	NNP
46545	293	4	which	which	WDT
46545	293	5	are	be	VBP
46545	293	6	to	to	TO
46545	293	7	be	be	VB
46545	293	8	paid	pay	VBN
46545	293	9	when	when	WRB
46545	293	10	some	some	DT
46545	293	11	condition	condition	NN
46545	293	12	is	be	VBZ
46545	293	13	fulfilled	fulfil	VBN
46545	293	14	in	in	IN
46545	293	15	the	the	DT
46545	293	16	future	future	NN
46545	293	17	.	.	.
46545	294	1	_	_	NNP
46545	294	2	Delivery	Delivery	NNP
46545	294	3	Receipt_--An	Receipt_--An	NNP
46545	294	4	acknowledgment	acknowledgment	NN
46545	294	5	of	of	IN
46545	294	6	the	the	DT
46545	294	7	delivery	delivery	NN
46545	294	8	of	of	IN
46545	294	9	goods	good	NNS
46545	294	10	.	.	.
46545	295	1	Largely	largely	RB
46545	295	2	used	use	VBN
46545	295	3	by	by	IN
46545	295	4	merchants	merchant	NNS
46545	295	5	in	in	IN
46545	295	6	the	the	DT
46545	295	7	delivery	delivery	NN
46545	295	8	of	of	IN
46545	295	9	goods	good	NNS
46545	295	10	to	to	IN
46545	295	11	customers	customer	NNS
46545	295	12	.	.	.
46545	296	1	_	_	NNP
46545	296	2	Demand	Demand	NNP
46545	296	3	Note_--A	Note_--A	NNP
46545	296	4	promissory	promissory	JJ
46545	296	5	note	note	NN
46545	296	6	or	or	CC
46545	296	7	acceptance	acceptance	NN
46545	296	8	payable	payable	JJ
46545	296	9	on	on	IN
46545	296	10	presentation	presentation	NN
46545	296	11	or	or	CC
46545	296	12	on	on	IN
46545	296	13	demand	demand	NN
46545	296	14	.	.	.
46545	297	1	[	[	-LRB-
46545	297	2	Illustration	illustration	NN
46545	297	3	]	]	-RRB-
46545	297	4	_	_	NNP
46545	297	5	Deposit_--The	Deposit_--The	NNP
46545	297	6	money	money	NN
46545	297	7	placed	place	VBN
46545	297	8	in	in	IN
46545	297	9	custody	custody	NN
46545	297	10	of	of	IN
46545	297	11	the	the	DT
46545	297	12	bank	bank	NN
46545	297	13	,	,	,
46545	297	14	subject	subject	JJ
46545	297	15	to	to	IN
46545	297	16	order	order	NN
46545	297	17	.	.	.
46545	298	1	_	_	NNP
46545	298	2	Depreciation_--A	Depreciation_--A	NNP
46545	298	3	reduction	reduction	NN
46545	298	4	in	in	IN
46545	298	5	the	the	DT
46545	298	6	value	value	NN
46545	298	7	of	of	IN
46545	298	8	property	property	NN
46545	298	9	.	.	.
46545	299	1	In	in	IN
46545	299	2	a	a	DT
46545	299	3	manufacturing	manufacturing	NN
46545	299	4	plant	plant	NN
46545	299	5	,	,	,
46545	299	6	buildings	building	NNS
46545	299	7	and	and	CC
46545	299	8	machinery	machinery	NN
46545	299	9	depreciate	depreciate	VBP
46545	299	10	in	in	IN
46545	299	11	value	value	NN
46545	299	12	through	through	IN
46545	299	13	wear	wear	NN
46545	299	14	and	and	CC
46545	299	15	tear	tear	NN
46545	299	16	;	;	:
46545	299	17	a	a	DT
46545	299	18	residence	residence	NN
46545	299	19	property	property	NN
46545	299	20	may	may	MD
46545	299	21	depreciate	depreciate	VB
46545	299	22	owing	owing	NN
46545	299	23	to	to	IN
46545	299	24	the	the	DT
46545	299	25	nature	nature	NN
46545	299	26	of	of	IN
46545	299	27	a	a	DT
46545	299	28	nearby	nearby	JJ
46545	299	29	building	building	NN
46545	299	30	.	.	.
46545	300	1	[	[	-LRB-
46545	300	2	Illustration	illustration	NN
46545	300	3	:	:	:
46545	300	4	Delivery	Delivery	NNP
46545	300	5	Receipt	Receipt	NNP
46545	300	6	]	]	-RRB-
46545	300	7	_	_	NNP
46545	300	8	Discount_--An	Discount_--An	NNP
46545	300	9	allowance	allowance	NN
46545	300	10	or	or	CC
46545	300	11	abatement	abatement	NN
46545	300	12	made	make	VBN
46545	300	13	for	for	IN
46545	300	14	the	the	DT
46545	300	15	payment	payment	NN
46545	300	16	of	of	IN
46545	300	17	a	a	DT
46545	300	18	bill	bill	NN
46545	300	19	within	within	IN
46545	300	20	a	a	DT
46545	300	21	specified	specified	JJ
46545	300	22	period	period	NN
46545	300	23	.	.	.
46545	301	1	The	the	DT
46545	301	2	interest	interest	NN
46545	301	3	paid	pay	VBN
46545	301	4	in	in	IN
46545	301	5	advance	advance	NN
46545	301	6	on	on	IN
46545	301	7	money	money	NN
46545	301	8	borrowed	borrow	VBN
46545	301	9	from	from	IN
46545	301	10	a	a	DT
46545	301	11	bank	bank	NN
46545	301	12	.	.	.
46545	302	1	_	_	NNP
46545	302	2	Dishonor_--Refusal	Dishonor_--Refusal	NNP
46545	302	3	to	to	TO
46545	302	4	accept	accept	VB
46545	302	5	a	a	DT
46545	302	6	draft	draft	NN
46545	302	7	,	,	,
46545	302	8	or	or	CC
46545	302	9	failure	failure	NN
46545	302	10	to	to	TO
46545	302	11	pay	pay	VB
46545	302	12	a	a	DT
46545	302	13	written	write	VBN
46545	302	14	obligation	obligation	NN
46545	302	15	when	when	WRB
46545	302	16	due	due	JJ
46545	302	17	.	.	.
46545	303	1	[	[	-LRB-
46545	303	2	Illustration	illustration	NN
46545	303	3	:	:	:
46545	303	4	Demand	demand	NN
46545	303	5	Note	note	NN
46545	303	6	]	]	-RRB-
46545	303	7	_	_	NNP
46545	303	8	Dividend_--The	Dividend_--The	NNP
46545	303	9	profits	profit	NNS
46545	303	10	which	which	WDT
46545	303	11	are	be	VBP
46545	303	12	distributed	distribute	VBN
46545	303	13	among	among	IN
46545	303	14	the	the	DT
46545	303	15	stockholders	stockholder	NNS
46545	303	16	of	of	IN
46545	303	17	a	a	DT
46545	303	18	corporation	corporation	NN
46545	303	19	.	.	.
46545	304	1	_	_	NNP
46545	304	2	Draft_--A	Draft_--A	NNP
46545	304	3	written	write	VBN
46545	304	4	order	order	NN
46545	304	5	for	for	IN
46545	304	6	the	the	DT
46545	304	7	payment	payment	NN
46545	304	8	of	of	IN
46545	304	9	money	money	NN
46545	304	10	--	--	:
46545	304	11	usually	usually	RB
46545	304	12	made	make	VBN
46545	304	13	through	through	IN
46545	304	14	some	some	DT
46545	304	15	bank	bank	NN
46545	304	16	.	.	.
46545	305	1	_	_	NNP
46545	305	2	Drawer_--The	Drawer_--The	NNP
46545	305	3	person	person	NN
46545	305	4	by	by	IN
46545	305	5	whom	whom	WP
46545	305	6	the	the	DT
46545	305	7	draft	draft	NN
46545	305	8	is	be	VBZ
46545	305	9	made	make	VBN
46545	305	10	;	;	:
46545	305	11	the	the	DT
46545	305	12	one	one	NN
46545	305	13	who	who	WP
46545	305	14	requested	request	VBD
46545	305	15	the	the	DT
46545	305	16	payment	payment	NN
46545	305	17	of	of	IN
46545	305	18	money	money	NN
46545	305	19	by	by	IN
46545	305	20	the	the	DT
46545	305	21	drawee	drawee	NN
46545	305	22	.	.	.
46545	306	1	_	_	NNP
46545	306	2	Drayage_--Synonymous	Drayage_--Synonymous	NNP
46545	306	3	with	with	IN
46545	306	4	cartage	cartage	NN
46545	306	5	.	.	.
46545	307	1	_	_	NNP
46545	307	2	Due	Due	NNP
46545	307	3	Bill_--A	Bill_--A	NNP
46545	307	4	written	write	VBN
46545	307	5	acknowledgment	acknowledgment	NN
46545	307	6	of	of	IN
46545	307	7	an	an	DT
46545	307	8	amount	amount	NN
46545	307	9	due	due	JJ
46545	307	10	;	;	:
46545	307	11	of	of	IN
46545	307	12	the	the	DT
46545	307	13	same	same	JJ
46545	307	14	effect	effect	NN
46545	307	15	as	as	IN
46545	307	16	a	a	DT
46545	307	17	demand	demand	NN
46545	307	18	note	note	NN
46545	307	19	.	.	.
46545	308	1	_	_	NNP
46545	308	2	Dunning_--Soliciting	Dunning_--Soliciting	NNP
46545	308	3	or	or	CC
46545	308	4	urgently	urgently	RB
46545	308	5	pressing	press	VBG
46545	308	6	the	the	DT
46545	308	7	payment	payment	NN
46545	308	8	of	of	IN
46545	308	9	a	a	DT
46545	308	10	debt	debt	NN
46545	308	11	.	.	.
46545	309	1	_	_	NNP
46545	309	2	Duplicate_--A	Duplicate_--A	NNP
46545	309	3	copy	copy	NN
46545	309	4	of	of	IN
46545	309	5	a	a	DT
46545	309	6	paper	paper	NN
46545	309	7	or	or	CC
46545	309	8	document	document	NN
46545	309	9	;	;	:
46545	309	10	the	the	DT
46545	309	11	act	act	NN
46545	309	12	of	of	IN
46545	309	13	making	make	VBG
46545	309	14	a	a	DT
46545	309	15	copy	copy	NN
46545	309	16	.	.	.
46545	310	1	_	_	NNP
46545	310	2	Duty_--The	Duty_--The	NNP
46545	310	3	tax	tax	NN
46545	310	4	paid	pay	VBN
46545	310	5	on	on	IN
46545	310	6	imported	import	VBN
46545	310	7	goods	good	NNS
46545	310	8	.	.	.
46545	311	1	_	_	NNP
46545	311	2	Doubtful_--Of	Doubtful_--Of	NNP
46545	311	3	questionable	questionable	JJ
46545	311	4	value	value	NN
46545	311	5	.	.	.
46545	312	1	We	-PRON-	PRP
46545	312	2	refer	refer	VBP
46545	312	3	to	to	IN
46545	312	4	an	an	DT
46545	312	5	account	account	NN
46545	312	6	as	as	IN
46545	312	7	"	"	``
46545	312	8	doubtful	doubtful	JJ
46545	312	9	"	"	''
46545	312	10	when	when	WRB
46545	312	11	we	-PRON-	PRP
46545	312	12	question	question	VBP
46545	312	13	the	the	DT
46545	312	14	likelihood	likelihood	NN
46545	312	15	of	of	IN
46545	312	16	its	-PRON-	PRP$
46545	312	17	payment	payment	NN
46545	312	18	.	.	.
46545	313	1	[	[	-LRB-
46545	313	2	Illustration	illustration	NN
46545	313	3	:	:	:
46545	313	4	Draft	Draft	NNP
46545	313	5	]	]	-RRB-
46545	313	6	_	_	NNP
46545	313	7	Earnest_--An	Earnest_--An	NNP
46545	313	8	advance	advance	NN
46545	313	9	payment	payment	NN
46545	313	10	,	,	,
46545	313	11	applying	apply	VBG
46545	313	12	on	on	IN
46545	313	13	the	the	DT
46545	313	14	purchase	purchase	NN
46545	313	15	price	price	NN
46545	313	16	,	,	,
46545	313	17	made	make	VBN
46545	313	18	to	to	TO
46545	313	19	bind	bind	VB
46545	313	20	an	an	DT
46545	313	21	oral	oral	JJ
46545	313	22	bargain	bargain	NN
46545	313	23	.	.	.
46545	314	1	_	_	NNP
46545	314	2	Embezzlement_--See	Embezzlement_--See	NNP
46545	314	3	Defalcation	Defalcation	NNP
46545	314	4	.	.	.
46545	315	1	_	_	NNP
46545	315	2	Exchange_--The	Exchange_--The	NNP
46545	315	3	charge	charge	NN
46545	315	4	made	make	VBN
46545	315	5	by	by	IN
46545	315	6	a	a	DT
46545	315	7	bank	bank	NN
46545	315	8	for	for	IN
46545	315	9	the	the	DT
46545	315	10	collection	collection	NN
46545	315	11	of	of	IN
46545	315	12	drafts	draft	NNS
46545	315	13	or	or	CC
46545	315	14	checks	check	NNS
46545	315	15	.	.	.
46545	316	1	_	_	NNP
46545	316	2	Exports_--Commodities	Exports_--Commodities	NNP
46545	316	3	sent	send	VBD
46545	316	4	to	to	IN
46545	316	5	another	another	DT
46545	316	6	country	country	NN
46545	316	7	.	.	.
46545	317	1	_	_	NNP
46545	317	2	Extend_--To	Extend_--To	NNP
46545	317	3	set	set	VBD
46545	317	4	a	a	DT
46545	317	5	later	later	JJ
46545	317	6	date	date	NN
46545	317	7	for	for	IN
46545	317	8	payment	payment	NN
46545	317	9	;	;	:
46545	317	10	to	to	TO
46545	317	11	add	add	VB
46545	317	12	several	several	JJ
46545	317	13	items	item	NNS
46545	317	14	and	and	CC
46545	317	15	carry	carry	VBP
46545	317	16	the	the	DT
46545	317	17	totals	total	NNS
46545	317	18	to	to	IN
46545	317	19	the	the	DT
46545	317	20	proper	proper	JJ
46545	317	21	column	column	NN
46545	317	22	.	.	.
46545	318	1	_	_	NNP
46545	318	2	Face	Face	NNP
46545	318	3	Value_--The	value_--the	JJ
46545	318	4	amount	amount	NN
46545	318	5	for	for	IN
46545	318	6	which	which	WDT
46545	318	7	a	a	DT
46545	318	8	commercial	commercial	JJ
46545	318	9	paper	paper	NN
46545	318	10	is	be	VBZ
46545	318	11	drawn	draw	VBN
46545	318	12	.	.	.
46545	319	1	_	_	NNP
46545	319	2	Facsimile_--An	facsimile_--an	PRP
46545	319	3	exact	exact	JJ
46545	319	4	duplicate	duplicate	JJ
46545	319	5	or	or	CC
46545	319	6	exact	exact	JJ
46545	319	7	copy	copy	NN
46545	319	8	.	.	.
46545	320	1	_	_	NNP
46545	320	2	Financial	Financial	NNP
46545	320	3	Statement_--A	Statement_--A	NNP
46545	320	4	term	term	NN
46545	320	5	used	use	VBN
46545	320	6	in	in	IN
46545	320	7	the	the	DT
46545	320	8	same	same	JJ
46545	320	9	sense	sense	NN
46545	320	10	as	as	IN
46545	320	11	_	_	NNP
46545	320	12	balance	balance	NN
46545	320	13	sheet	sheet	NN
46545	320	14	_	_	NNP
46545	320	15	or	or	CC
46545	320	16	_	_	NNP
46545	320	17	annual	annual	JJ
46545	320	18	statement	statement	NN
46545	320	19	_	_	NNP
46545	320	20	.	.	.
46545	321	1	_	_	NNP
46545	321	2	Fiscal_--A	Fiscal_--A	NNP
46545	321	3	financial	financial	JJ
46545	321	4	or	or	CC
46545	321	5	business	business	NN
46545	321	6	year	year	NN
46545	321	7	,	,	,
46545	321	8	in	in	IN
46545	321	9	contradistinction	contradistinction	NN
46545	321	10	to	to	IN
46545	321	11	a	a	DT
46545	321	12	calendar	calendar	NN
46545	321	13	year	year	NN
46545	321	14	.	.	.
46545	322	1	The	the	DT
46545	322	2	fiscal	fiscal	JJ
46545	322	3	year	year	NN
46545	322	4	of	of	IN
46545	322	5	a	a	DT
46545	322	6	business	business	NN
46545	322	7	may	may	MD
46545	322	8	commence	commence	VB
46545	322	9	and	and	CC
46545	322	10	end	end	VB
46545	322	11	on	on	IN
46545	322	12	any	any	DT
46545	322	13	date	date	NN
46545	322	14	--	--	:
46545	322	15	usually	usually	RB
46545	322	16	on	on	IN
46545	322	17	the	the	DT
46545	322	18	date	date	NN
46545	322	19	on	on	IN
46545	322	20	which	which	WDT
46545	322	21	it	-PRON-	PRP
46545	322	22	was	be	VBD
46545	322	23	started	start	VBN
46545	322	24	.	.	.
46545	323	1	_	_	NNP
46545	323	2	Fixed	Fixed	NNP
46545	323	3	Assets_--Permanent	assets_--permanent	JJ
46545	323	4	assets	asset	NNS
46545	323	5	acquired	acquire	VBN
46545	323	6	by	by	IN
46545	323	7	a	a	DT
46545	323	8	firm	firm	NN
46545	323	9	or	or	CC
46545	323	10	corporation	corporation	NN
46545	323	11	to	to	TO
46545	323	12	enable	enable	VB
46545	323	13	them	-PRON-	PRP
46545	323	14	to	to	TO
46545	323	15	conduct	conduct	VB
46545	323	16	a	a	DT
46545	323	17	business	business	NN
46545	323	18	.	.	.
46545	324	1	Includes	include	VBZ
46545	324	2	real	real	JJ
46545	324	3	estate	estate	NN
46545	324	4	,	,	,
46545	324	5	building	building	NN
46545	324	6	,	,	,
46545	324	7	machinery	machinery	NN
46545	324	8	,	,	,
46545	324	9	horses	horse	NNS
46545	324	10	and	and	CC
46545	324	11	wagons	wagon	NNS
46545	324	12	,	,	,
46545	324	13	etc	etc	FW
46545	324	14	.	.	.
46545	325	1	_	_	NNP
46545	325	2	Fixed	Fixed	NNP
46545	325	3	Charges_--Those	Charges_--Those	NNP
46545	325	4	charges	charge	NNS
46545	325	5	in	in	IN
46545	325	6	connection	connection	NN
46545	325	7	with	with	IN
46545	325	8	the	the	DT
46545	325	9	operation	operation	NN
46545	325	10	of	of	IN
46545	325	11	a	a	DT
46545	325	12	business	business	NN
46545	325	13	which	which	WDT
46545	325	14	occur	occur	VBP
46545	325	15	at	at	IN
46545	325	16	regular	regular	JJ
46545	325	17	intervals	interval	NNS
46545	325	18	,	,	,
46545	325	19	such	such	JJ
46545	325	20	as	as	IN
46545	325	21	rent	rent	NN
46545	325	22	,	,	,
46545	325	23	taxes	taxis	NNS
46545	325	24	,	,	,
46545	325	25	etc	etc	FW
46545	325	26	.	.	.
46545	326	1	_	_	NNP
46545	326	2	Fixtures_--A	Fixtures_--A	NNP
46545	326	3	fixed	fix	VBN
46545	326	4	asset	asset	NN
46545	326	5	represented	represent	VBN
46545	326	6	by	by	IN
46545	326	7	that	that	DT
46545	326	8	part	part	NN
46545	326	9	of	of	IN
46545	326	10	the	the	DT
46545	326	11	furniture	furniture	NN
46545	326	12	not	not	RB
46545	326	13	readily	readily	RB
46545	326	14	removable	removable	JJ
46545	326	15	,	,	,
46545	326	16	such	such	JJ
46545	326	17	as	as	IN
46545	326	18	gas	gas	NN
46545	326	19	and	and	CC
46545	326	20	electric	electric	JJ
46545	326	21	light	light	JJ
46545	326	22	fixtures	fixture	NNS
46545	326	23	.	.	.
46545	327	1	_	_	NNP
46545	327	2	Folio_--A	Folio_--A	NNP
46545	327	3	column	column	NN
46545	327	4	provided	provide	VBN
46545	327	5	in	in	IN
46545	327	6	account	account	NN
46545	327	7	books	book	NNS
46545	327	8	,	,	,
46545	327	9	in	in	IN
46545	327	10	which	which	WDT
46545	327	11	to	to	TO
46545	327	12	enter	enter	VB
46545	327	13	the	the	DT
46545	327	14	page	page	NN
46545	327	15	numbers	number	NNS
46545	327	16	of	of	IN
46545	327	17	other	other	JJ
46545	327	18	books	book	NNS
46545	327	19	from	from	IN
46545	327	20	or	or	CC
46545	327	21	to	to	TO
46545	327	22	which	which	WDT
46545	327	23	records	record	NNS
46545	327	24	are	be	VBP
46545	327	25	transferred	transfer	VBN
46545	327	26	.	.	.
46545	328	1	_	_	NNP
46545	328	2	Footing_--The	Footing_--The	NNP
46545	328	3	sum	sum	NN
46545	328	4	or	or	CC
46545	328	5	amount	amount	NN
46545	328	6	of	of	IN
46545	328	7	a	a	DT
46545	328	8	column	column	NN
46545	328	9	of	of	IN
46545	328	10	figures	figure	NNS
46545	328	11	.	.	.
46545	329	1	_	_	NNP
46545	329	2	Foreign	Foreign	NNP
46545	329	3	Exchange_--Drafts	Exchange_--Drafts	NNP
46545	329	4	on	on	IN
46545	329	5	foreign	foreign	JJ
46545	329	6	cities	city	NNS
46545	329	7	.	.	.
46545	330	1	_	_	NNP
46545	330	2	Freight_--The	Freight_--The	NNP
46545	330	3	charges	charge	NNS
46545	330	4	paid	pay	VBN
46545	330	5	for	for	IN
46545	330	6	the	the	DT
46545	330	7	transportation	transportation	NN
46545	330	8	of	of	IN
46545	330	9	goods	good	NNS
46545	330	10	.	.	.
46545	331	1	_	_	NNP
46545	331	2	Gain_--The	Gain_--The	NNP
46545	331	3	increase	increase	VB
46545	331	4	in	in	IN
46545	331	5	value	value	NN
46545	331	6	of	of	IN
46545	331	7	assets	asset	NNS
46545	331	8	or	or	CC
46545	331	9	profit	profit	NN
46545	331	10	resulting	result	VBG
46545	331	11	from	from	IN
46545	331	12	a	a	DT
46545	331	13	transaction	transaction	NN
46545	331	14	or	or	CC
46545	331	15	transactions	transaction	NNS
46545	331	16	.	.	.
46545	332	1	_	_	NNP
46545	332	2	Gauging_--Measuring	Gauging_--Measuring	NNP
46545	332	3	the	the	DT
46545	332	4	liquid	liquid	JJ
46545	332	5	contents	content	NNS
46545	332	6	of	of	IN
46545	332	7	casks	cask	NNS
46545	332	8	or	or	CC
46545	332	9	barrels	barrel	NNS
46545	332	10	.	.	.
46545	333	1	_	_	NNP
46545	333	2	Going	go	VBG
46545	333	3	Business_--A	Business_--A	VBD
46545	333	4	term	term	NN
46545	333	5	used	use	VBN
46545	333	6	to	to	TO
46545	333	7	designate	designate	VB
46545	333	8	a	a	DT
46545	333	9	business	business	NN
46545	333	10	in	in	IN
46545	333	11	actual	actual	JJ
46545	333	12	operation	operation	NN
46545	333	13	.	.	.
46545	334	1	Goodwill	Goodwill	NNP
46545	334	2	or	or	CC
46545	334	3	the	the	DT
46545	334	4	reputation	reputation	NN
46545	334	5	of	of	IN
46545	334	6	a	a	DT
46545	334	7	business	business	NN
46545	334	8	has	have	VBZ
46545	334	9	a	a	DT
46545	334	10	value	value	NN
46545	334	11	so	so	RB
46545	334	12	long	long	RB
46545	334	13	as	as	IN
46545	334	14	the	the	DT
46545	334	15	business	business	NN
46545	334	16	is	be	VBZ
46545	334	17	in	in	IN
46545	334	18	operation	operation	NN
46545	334	19	,	,	,
46545	334	20	or	or	CC
46545	334	21	keeps	keep	VBZ
46545	334	22	going	go	VBG
46545	334	23	.	.	.
46545	335	1	When	when	WRB
46545	335	2	a	a	DT
46545	335	3	business	business	NN
46545	335	4	is	be	VBZ
46545	335	5	discontinued	discontinue	VBN
46545	335	6	,	,	,
46545	335	7	only	only	RB
46545	335	8	the	the	DT
46545	335	9	physical	physical	JJ
46545	335	10	assets	asset	NNS
46545	335	11	or	or	CC
46545	335	12	actual	actual	JJ
46545	335	13	properties	property	NNS
46545	335	14	owned	own	VBN
46545	335	15	by	by	IN
46545	335	16	the	the	DT
46545	335	17	business	business	NN
46545	335	18	are	be	VBP
46545	335	19	of	of	IN
46545	335	20	value	value	NN
46545	335	21	.	.	.
46545	336	1	_	_	NNP
46545	336	2	Good	Good	NNP
46545	336	3	Will_--The	Will_--The	NNP
46545	336	4	monetary	monetary	JJ
46545	336	5	value	value	NN
46545	336	6	of	of	IN
46545	336	7	the	the	DT
46545	336	8	reputation	reputation	NN
46545	336	9	of	of	IN
46545	336	10	a	a	DT
46545	336	11	business	business	NN
46545	336	12	over	over	RB
46545	336	13	and	and	CC
46545	336	14	above	above	IN
46545	336	15	its	-PRON-	PRP$
46545	336	16	visible	visible	JJ
46545	336	17	assets	asset	NNS
46545	336	18	;	;	:
46545	336	19	the	the	DT
46545	336	20	value	value	NN
46545	336	21	of	of	IN
46545	336	22	a	a	DT
46545	336	23	business	business	NN
46545	336	24	name	name	NN
46545	336	25	.	.	.
46545	337	1	_	_	NNP
46545	337	2	Gross_--The	Gross_--The	NNP
46545	337	3	entire	entire	JJ
46545	337	4	amount	amount	NN
46545	337	5	in	in	IN
46545	337	6	contradistinction	contradistinction	NN
46545	337	7	to	to	IN
46545	337	8	the	the	DT
46545	337	9	net	net	JJ
46545	337	10	amount	amount	NN
46545	337	11	--	--	:
46545	337	12	as	as	IN
46545	337	13	gross	gross	JJ
46545	337	14	weight	weight	NN
46545	337	15	or	or	CC
46545	337	16	gross	gross	JJ
46545	337	17	profit	profit	NN
46545	337	18	.	.	.
46545	338	1	_	_	NNP
46545	338	2	Guarantee	Guarantee	NNP
46545	338	3	or	or	CC
46545	338	4	Guaranty_--Surety	Guaranty_--Surety	NNP
46545	338	5	for	for	IN
46545	338	6	the	the	DT
46545	338	7	maintenance	maintenance	NN
46545	338	8	of	of	IN
46545	338	9	quality	quality	NN
46545	338	10	or	or	CC
46545	338	11	the	the	DT
46545	338	12	performance	performance	NN
46545	338	13	of	of	IN
46545	338	14	contracts	contract	NNS
46545	338	15	.	.	.
46545	339	1	_	_	NNP
46545	339	2	Honor_--To	Honor_--To	NNP
46545	339	3	pay	pay	VBP
46545	339	4	a	a	DT
46545	339	5	promissory	promissory	JJ
46545	339	6	note	note	NN
46545	339	7	when	when	WRB
46545	339	8	due	due	JJ
46545	339	9	;	;	:
46545	339	10	to	to	TO
46545	339	11	accept	accept	VB
46545	339	12	or	or	CC
46545	339	13	pay	pay	VB
46545	339	14	a	a	DT
46545	339	15	draft	draft	NN
46545	339	16	.	.	.
46545	340	1	_	_	NNP
46545	340	2	Hypothecate_--To	Hypothecate_--To	NNP
46545	340	3	deposit	deposit	NN
46545	340	4	as	as	IN
46545	340	5	collateral	collateral	JJ
46545	340	6	security	security	NN
46545	340	7	for	for	IN
46545	340	8	a	a	DT
46545	340	9	loan	loan	NN
46545	340	10	.	.	.
46545	341	1	_	_	NNP
46545	341	2	Import_--To	Import_--To	NNS
46545	341	3	bring	bring	VBP
46545	341	4	goods	good	NNS
46545	341	5	into	into	IN
46545	341	6	the	the	DT
46545	341	7	country	country	NN
46545	341	8	.	.	.
46545	342	1	_	_	NNP
46545	342	2	Income_--The	Income_--The	NNP
46545	342	3	receipts	receipt	NNS
46545	342	4	of	of	IN
46545	342	5	a	a	DT
46545	342	6	business	business	NN
46545	342	7	.	.	.
46545	343	1	_	_	NNP
46545	343	2	Income	Income	NNP
46545	343	3	Bonds_--Bonds	Bonds_--Bonds	NNP
46545	343	4	on	on	IN
46545	343	5	which	which	WDT
46545	343	6	the	the	DT
46545	343	7	payment	payment	NN
46545	343	8	of	of	IN
46545	343	9	interest	interest	NN
46545	343	10	is	be	VBZ
46545	343	11	contingent	contingent	JJ
46545	343	12	on	on	IN
46545	343	13	profits	profit	NNS
46545	343	14	earned	earn	VBN
46545	343	15	.	.	.
46545	344	1	If	if	IN
46545	344	2	the	the	DT
46545	344	3	interest	interest	NN
46545	344	4	is	be	VBZ
46545	344	5	passed	pass	VBN
46545	344	6	on	on	IN
46545	344	7	account	account	NN
46545	344	8	of	of	IN
46545	344	9	lack	lack	NN
46545	344	10	of	of	IN
46545	344	11	funds	fund	NNS
46545	344	12	,	,	,
46545	344	13	the	the	DT
46545	344	14	holder	holder	NN
46545	344	15	of	of	IN
46545	344	16	the	the	DT
46545	344	17	bond	bond	NN
46545	344	18	has	have	VBZ
46545	344	19	no	no	DT
46545	344	20	claim	claim	NN
46545	344	21	.	.	.
46545	345	1	_	_	NNP
46545	345	2	Indemnity_--Security	Indemnity_--Security	NNP
46545	345	3	against	against	IN
46545	345	4	a	a	DT
46545	345	5	form	form	NN
46545	345	6	of	of	IN
46545	345	7	loss	loss	NN
46545	345	8	which	which	WDT
46545	345	9	has	have	VBZ
46545	345	10	occurred	occur	VBN
46545	345	11	or	or	CC
46545	345	12	may	may	MD
46545	345	13	occur	occur	VB
46545	345	14	--	--	:
46545	345	15	as	as	IN
46545	345	16	fire	fire	NN
46545	345	17	insurance	insurance	NN
46545	345	18	,	,	,
46545	345	19	against	against	IN
46545	345	20	loss	loss	NN
46545	345	21	by	by	IN
46545	345	22	fire	fire	NN
46545	345	23	.	.	.
46545	346	1	_	_	NNP
46545	346	2	Indorse_--To	Indorse_--To	NNP
46545	346	3	guarantee	guarantee	VB
46545	346	4	the	the	DT
46545	346	5	payment	payment	NN
46545	346	6	of	of	IN
46545	346	7	commercial	commercial	JJ
46545	346	8	paper	paper	NN
46545	346	9	by	by	IN
46545	346	10	writing	write	VBG
46545	346	11	one	one	PRP
46545	346	12	's	's	POS
46545	346	13	name	name	NN
46545	346	14	on	on	IN
46545	346	15	the	the	DT
46545	346	16	back	back	NN
46545	346	17	.	.	.
46545	347	1	_	_	NNP
46545	347	2	Indorsee_--The	indorsee_--the	JJ
46545	347	3	person	person	NN
46545	347	4	to	to	TO
46545	347	5	whom	whom	WP
46545	347	6	a	a	DT
46545	347	7	paper	paper	NN
46545	347	8	is	be	VBZ
46545	347	9	indorsed	indorse	VBN
46545	347	10	.	.	.
46545	348	1	[	[	-LRB-
46545	348	2	Illustration	illustration	NN
46545	348	3	:	:	:
46545	348	4	Lease	Lease	NNP
46545	348	5	]	]	-RRB-
46545	348	6	_	_	NNP
46545	348	7	Indorser_--The	Indorser_--The	NNP
46545	348	8	person	person	NN
46545	348	9	who	who	WP
46545	348	10	guarantees	guarantee	VBZ
46545	348	11	payment	payment	NN
46545	348	12	;	;	:
46545	348	13	the	the	DT
46545	348	14	one	one	NN
46545	348	15	who	who	WP
46545	348	16	indorses	indorse	VBZ
46545	348	17	.	.	.
46545	349	1	_	_	NNP
46545	349	2	Infringe	Infringe	NNP
46545	349	3	;	;	:
46545	349	4	Infringement_--To	infringement_--to	UH
46545	349	5	trespass	trespass	NN
46545	349	6	upon	upon	IN
46545	349	7	another	another	DT
46545	349	8	's	's	POS
46545	349	9	rights	right	NNS
46545	349	10	--	--	:
46545	349	11	as	as	IN
46545	349	12	infringement	infringement	NN
46545	349	13	of	of	IN
46545	349	14	a	a	DT
46545	349	15	patent	patent	NN
46545	349	16	or	or	CC
46545	349	17	copyright	copyright	NN
46545	349	18	.	.	.
46545	350	1	_	_	NNP
46545	350	2	Installment_--An	Installment_--An	NNP
46545	350	3	account	account	NN
46545	350	4	or	or	CC
46545	350	5	note	note	VB
46545	350	6	the	the	DT
46545	350	7	payment	payment	NN
46545	350	8	of	of	IN
46545	350	9	which	which	WDT
46545	350	10	is	be	VBZ
46545	350	11	to	to	TO
46545	350	12	be	be	VB
46545	350	13	made	make	VBN
46545	350	14	in	in	IN
46545	350	15	several	several	JJ
46545	350	16	parts	part	NNS
46545	350	17	,	,	,
46545	350	18	at	at	IN
46545	350	19	stated	stated	JJ
46545	350	20	intervals	interval	NNS
46545	350	21	.	.	.
46545	351	1	_	_	NNP
46545	351	2	Insolvent_--Unable	Insolvent_--Unable	NNP
46545	351	3	to	to	TO
46545	351	4	pay	pay	VB
46545	351	5	one	one	PRP
46545	351	6	's	's	POS
46545	351	7	obligations	obligation	NNS
46545	351	8	.	.	.
46545	352	1	_	_	NNP
46545	352	2	Instant_--Principally	Instant_--Principally	NNP
46545	352	3	used	use	VBN
46545	352	4	in	in	IN
46545	352	5	correspondence	correspondence	NN
46545	352	6	to	to	TO
46545	352	7	indicate	indicate	VB
46545	352	8	the	the	DT
46545	352	9	present	present	JJ
46545	352	10	month	month	NN
46545	352	11	.	.	.
46545	353	1	_	_	NNP
46545	353	2	Insurance	Insurance	NNP
46545	353	3	Policy_--A	Policy_--A	NNP
46545	353	4	contract	contract	NN
46545	353	5	between	between	IN
46545	353	6	an	an	DT
46545	353	7	insurance	insurance	NN
46545	353	8	company	company	NN
46545	353	9	and	and	CC
46545	353	10	the	the	DT
46545	353	11	insured	insure	VBN
46545	353	12	.	.	.
46545	354	1	_	_	NNP
46545	354	2	Interest_--The	interest_--the	JJ
46545	354	3	sum	sum	NN
46545	354	4	or	or	CC
46545	354	5	premium	premium	NN
46545	354	6	paid	pay	VBN
46545	354	7	for	for	IN
46545	354	8	the	the	DT
46545	354	9	use	use	NN
46545	354	10	of	of	IN
46545	354	11	money	money	NN
46545	354	12	;	;	:
46545	354	13	one	one	PRP
46545	354	14	's	's	POS
46545	354	15	share	share	NN
46545	354	16	in	in	IN
46545	354	17	a	a	DT
46545	354	18	business	business	NN
46545	354	19	or	or	CC
46545	354	20	a	a	DT
46545	354	21	particular	particular	JJ
46545	354	22	property	property	NN
46545	354	23	.	.	.
46545	355	1	_	_	NNP
46545	355	2	Inventory_--An	Inventory_--An	NNP
46545	355	3	itemized	itemize	VBD
46545	355	4	schedule	schedule	NN
46545	355	5	of	of	IN
46545	355	6	the	the	DT
46545	355	7	property	property	NN
46545	355	8	or	or	CC
46545	355	9	goods	good	NNS
46545	355	10	belonging	belong	VBG
46545	355	11	to	to	IN
46545	355	12	a	a	DT
46545	355	13	business	business	NN
46545	355	14	.	.	.
46545	356	1	_	_	NNP
46545	356	2	Investment_--Money	Investment_--Money	NNP
46545	356	3	paid	pay	VBD
46545	356	4	for	for	IN
46545	356	5	goods	good	NNS
46545	356	6	or	or	CC
46545	356	7	property	property	NN
46545	356	8	to	to	TO
46545	356	9	be	be	VB
46545	356	10	held	hold	VBN
46545	356	11	;	;	:
46545	356	12	not	not	RB
46545	356	13	for	for	IN
46545	356	14	speculation	speculation	NN
46545	356	15	.	.	.
46545	357	1	_	_	NNP
46545	357	2	Invoice_--A	Invoice_--A	NNP
46545	357	3	list	list	NN
46545	357	4	of	of	IN
46545	357	5	goods	good	NNS
46545	357	6	bought	buy	VBN
46545	357	7	or	or	CC
46545	357	8	sold	sell	VBN
46545	357	9	.	.	.
46545	358	1	See	see	VB
46545	358	2	Bill	Bill	NNP
46545	358	3	.	.	.
46545	359	1	_	_	NNP
46545	359	2	Jobber_--One	Jobber_--One	NNP
46545	359	3	who	who	WP
46545	359	4	buys	buy	VBZ
46545	359	5	from	from	IN
46545	359	6	manufacturers	manufacturer	NNS
46545	359	7	and	and	CC
46545	359	8	sells	sell	VBZ
46545	359	9	to	to	IN
46545	359	10	retailers	retailer	NNS
46545	359	11	;	;	:
46545	359	12	a	a	DT
46545	359	13	middleman	middleman	NN
46545	359	14	.	.	.
46545	360	1	_	_	NNP
46545	360	2	Job	Job	NNP
46545	360	3	Lot_--An	Lot_--An	NNP
46545	360	4	incomplete	incomplete	JJ
46545	360	5	assortment	assortment	NN
46545	360	6	of	of	IN
46545	360	7	goods	good	NNS
46545	360	8	to	to	TO
46545	360	9	be	be	VB
46545	360	10	disposed	dispose	VBN
46545	360	11	of	of	IN
46545	360	12	in	in	IN
46545	360	13	a	a	DT
46545	360	14	lump	lump	NN
46545	360	15	.	.	.
46545	361	1	Usually	usually	RB
46545	361	2	indicates	indicate	VBZ
46545	361	3	small	small	JJ
46545	361	4	portions	portion	NNS
46545	361	5	or	or	CC
46545	361	6	remnants	remnant	NNS
46545	361	7	of	of	IN
46545	361	8	a	a	DT
46545	361	9	stock	stock	NN
46545	361	10	,	,	,
46545	361	11	the	the	DT
46545	361	12	bulk	bulk	NN
46545	361	13	of	of	IN
46545	361	14	which	which	WDT
46545	361	15	has	have	VBZ
46545	361	16	been	be	VBN
46545	361	17	sold	sell	VBN
46545	361	18	.	.	.
46545	362	1	_	_	NNP
46545	362	2	Joint	Joint	NNP
46545	362	3	Stock_--Property	Stock_--Property	NNP
46545	362	4	owned	own	VBN
46545	362	5	in	in	IN
46545	362	6	common	common	JJ
46545	362	7	by	by	IN
46545	362	8	several	several	JJ
46545	362	9	individuals	individual	NNS
46545	362	10	known	know	VBN
46545	362	11	as	as	IN
46545	362	12	stockholders	stockholder	NNS
46545	362	13	.	.	.
46545	363	1	_	_	NNP
46545	363	2	Leakage_--An	Leakage_--An	NNP
46545	363	3	allowance	allowance	NN
46545	363	4	for	for	IN
46545	363	5	waste	waste	NN
46545	363	6	of	of	IN
46545	363	7	liquids	liquid	NNS
46545	363	8	in	in	IN
46545	363	9	transit	transit	NN
46545	363	10	;	;	:
46545	363	11	refers	refer	VBZ
46545	363	12	particularly	particularly	RB
46545	363	13	to	to	IN
46545	363	14	liquids	liquid	NNS
46545	363	15	shipped	ship	VBN
46545	363	16	in	in	IN
46545	363	17	casks	cask	NNS
46545	363	18	.	.	.
46545	364	1	_	_	NNP
46545	364	2	Lease_--A	Lease_--A	NNP
46545	364	3	written	write	VBN
46545	364	4	agreement	agreement	NN
46545	364	5	covering	cover	VBG
46545	364	6	the	the	DT
46545	364	7	use	use	NN
46545	364	8	of	of	IN
46545	364	9	property	property	NN
46545	364	10	during	during	IN
46545	364	11	a	a	DT
46545	364	12	specified	specified	JJ
46545	364	13	period	period	NN
46545	364	14	,	,	,
46545	364	15	at	at	IN
46545	364	16	a	a	DT
46545	364	17	stated	state	VBN
46545	364	18	rental	rental	NN
46545	364	19	.	.	.
46545	365	1	_	_	NNP
46545	365	2	Legal	Legal	NNP
46545	365	3	Tender_--The	Tender_--The	NNP
46545	365	4	lawful	lawful	JJ
46545	365	5	amount	amount	NN
46545	365	6	to	to	TO
46545	365	7	be	be	VB
46545	365	8	offered	offer	VBN
46545	365	9	in	in	IN
46545	365	10	payment	payment	NN
46545	365	11	of	of	IN
46545	365	12	an	an	DT
46545	365	13	obligation	obligation	NN
46545	365	14	.	.	.
46545	366	1	Bank	bank	NN
46545	366	2	notes	note	NNS
46545	366	3	or	or	CC
46545	366	4	other	other	JJ
46545	366	5	currency	currency	NN
46545	366	6	which	which	WDT
46545	366	7	passes	pass	VBZ
46545	366	8	for	for	IN
46545	366	9	money	money	NN
46545	366	10	.	.	.
46545	367	1	_	_	NNP
46545	367	2	Lessee_--One	Lessee_--One	NNP
46545	367	3	who	who	WP
46545	367	4	receives	receive	VBZ
46545	367	5	a	a	DT
46545	367	6	lease	lease	NN
46545	367	7	.	.	.
46545	368	1	The	the	DT
46545	368	2	_	_	NNP
46545	368	3	lessor	lessor	NN
46545	368	4	_	_	NNP
46545	368	5	makes	make	VBZ
46545	368	6	it	-PRON-	PRP
46545	368	7	.	.	.
46545	369	1	_	_	NNP
46545	369	2	Letter	Letter	NNP
46545	369	3	of	of	IN
46545	369	4	Advice_--A	Advice_--A	NNP
46545	369	5	letter	letter	NN
46545	369	6	giving	give	VBG
46545	369	7	notice	notice	NN
46545	369	8	of	of	IN
46545	369	9	some	some	DT
46545	369	10	act	act	NN
46545	369	11	in	in	IN
46545	369	12	which	which	WDT
46545	369	13	the	the	DT
46545	369	14	one	one	NN
46545	369	15	receiving	receive	VBG
46545	369	16	the	the	DT
46545	369	17	advice	advice	NN
46545	369	18	has	have	VBZ
46545	369	19	an	an	DT
46545	369	20	interest	interest	NN
46545	369	21	--	--	:
46545	369	22	as	as	IN
46545	369	23	making	make	VBG
46545	369	24	a	a	DT
46545	369	25	shipment	shipment	NN
46545	369	26	,	,	,
46545	369	27	notice	notice	NN
46545	369	28	of	of	IN
46545	369	29	draft	draft	NN
46545	369	30	,	,	,
46545	369	31	etc	etc	FW
46545	369	32	.	.	.
46545	370	1	_	_	NNP
46545	370	2	Letter	Letter	NNP
46545	370	3	of	of	IN
46545	370	4	Credit_--A	Credit_--A	NNP
46545	370	5	letter	letter	NN
46545	370	6	which	which	WDT
46545	370	7	authorizes	authorize	VBZ
46545	370	8	the	the	DT
46545	370	9	receiving	receiving	NN
46545	370	10	,	,	,
46545	370	11	by	by	IN
46545	370	12	the	the	DT
46545	370	13	holder	holder	NN
46545	370	14	,	,	,
46545	370	15	of	of	IN
46545	370	16	credit	credit	NN
46545	370	17	to	to	IN
46545	370	18	a	a	DT
46545	370	19	stated	state	VBN
46545	370	20	amount	amount	NN
46545	370	21	.	.	.
46545	371	1	Principally	principally	RB
46545	371	2	used	use	VBN
46545	371	3	by	by	IN
46545	371	4	travelers	traveler	NNS
46545	371	5	to	to	TO
46545	371	6	secure	secure	VB
46545	371	7	credit	credit	NN
46545	371	8	from	from	IN
46545	371	9	foreign	foreign	JJ
46545	371	10	bankers	banker	NNS
46545	371	11	.	.	.
46545	372	1	_	_	NNP
46545	372	2	Liabilities_--The	Liabilities_--The	NNP
46545	372	3	obligations	obligation	NNS
46545	372	4	or	or	CC
46545	372	5	debts	debt	NNS
46545	372	6	of	of	IN
46545	372	7	a	a	DT
46545	372	8	firm	firm	NN
46545	372	9	,	,	,
46545	372	10	corporation	corporation	NN
46545	372	11	,	,	,
46545	372	12	or	or	CC
46545	372	13	individual	individual	NN
46545	372	14	.	.	.
46545	373	1	_	_	NNP
46545	373	2	License_--Permission	License_--Permission	NNP
46545	373	3	,	,	,
46545	373	4	usually	usually	RB
46545	373	5	granted	grant	VBN
46545	373	6	by	by	IN
46545	373	7	a	a	DT
46545	373	8	municipality	municipality	NN
46545	373	9	,	,	,
46545	373	10	to	to	TO
46545	373	11	conduct	conduct	VB
46545	373	12	a	a	DT
46545	373	13	specified	specify	VBN
46545	373	14	business	business	NN
46545	373	15	.	.	.
46545	374	1	_	_	NNP
46545	374	2	Liquidation_--The	Liquidation_--The	NNP
46545	374	3	closing	closing	NN
46545	374	4	-	-	HYPH
46545	374	5	out	out	IN
46545	374	6	of	of	IN
46545	374	7	a	a	DT
46545	374	8	business	business	NN
46545	374	9	or	or	CC
46545	374	10	an	an	DT
46545	374	11	estate	estate	NN
46545	374	12	.	.	.
46545	375	1	_	_	NNP
46545	375	2	Loss	Loss	NNP
46545	375	3	and	and	CC
46545	375	4	Gain_--The	Gain_--The	NNP
46545	375	5	amount	amount	NN
46545	375	6	of	of	IN
46545	375	7	profits	profit	NNS
46545	375	8	or	or	CC
46545	375	9	losses	loss	NNS
46545	375	10	of	of	IN
46545	375	11	a	a	DT
46545	375	12	business	business	NN
46545	375	13	.	.	.
46545	376	1	_	_	NNP
46545	376	2	Maker_--One	Maker_--One	NNP
46545	376	3	who	who	WP
46545	376	4	signs	sign	VBZ
46545	376	5	a	a	DT
46545	376	6	note	note	NN
46545	376	7	.	.	.
46545	377	1	_	_	NNP
46545	377	2	Manifest_--A	Manifest_--A	NNP
46545	377	3	list	list	NN
46545	377	4	or	or	CC
46545	377	5	schedule	schedule	NN
46545	377	6	of	of	IN
46545	377	7	the	the	DT
46545	377	8	articles	article	NNS
46545	377	9	in	in	IN
46545	377	10	a	a	DT
46545	377	11	ship	ship	NN
46545	377	12	's	's	POS
46545	377	13	cargo	cargo	NN
46545	377	14	,	,	,
46545	377	15	or	or	CC
46545	377	16	of	of	IN
46545	377	17	the	the	DT
46545	377	18	goods	good	NNS
46545	377	19	comprising	comprise	VBG
46545	377	20	a	a	DT
46545	377	21	shipment	shipment	NN
46545	377	22	.	.	.
46545	378	1	[	[	-LRB-
46545	378	2	Illustration	illustration	NN
46545	378	3	:	:	:
46545	378	4	Order	order	NN
46545	378	5	]	]	-RRB-
46545	378	6	_	_	NNP
46545	378	7	Maturity_--The	Maturity_--The	NNP
46545	378	8	time	time	NN
46545	378	9	when	when	WRB
46545	378	10	an	an	DT
46545	378	11	obligation	obligation	NN
46545	378	12	or	or	CC
46545	378	13	an	an	DT
46545	378	14	account	account	NN
46545	378	15	is	be	VBZ
46545	378	16	due	due	JJ
46545	378	17	.	.	.
46545	379	1	_	_	NNP
46545	379	2	Mercantile	Mercantile	NNP
46545	379	3	Agency_--A	Agency_--A	NNP
46545	379	4	company	company	NN
46545	379	5	which	which	WDT
46545	379	6	obtains	obtain	VBZ
46545	379	7	and	and	CC
46545	379	8	keeps	keep	VBZ
46545	379	9	for	for	IN
46545	379	10	the	the	DT
46545	379	11	use	use	NN
46545	379	12	of	of	IN
46545	379	13	its	-PRON-	PRP$
46545	379	14	customers	customer	NNS
46545	379	15	information	information	NN
46545	379	16	showing	show	VBG
46545	379	17	the	the	DT
46545	379	18	standing	standing	NN
46545	379	19	of	of	IN
46545	379	20	business	business	NN
46545	379	21	firms	firm	NNS
46545	379	22	.	.	.
46545	380	1	_	_	NNP
46545	380	2	Merchandise_--The	Merchandise_--The	NNP
46545	380	3	stock	stock	NN
46545	380	4	in	in	IN
46545	380	5	trade	trade	NN
46545	380	6	,	,	,
46545	380	7	or	or	CC
46545	380	8	goods	good	NNS
46545	380	9	bought	buy	VBN
46545	380	10	to	to	TO
46545	380	11	be	be	VB
46545	380	12	sold	sell	VBN
46545	380	13	again	again	RB
46545	380	14	.	.	.
46545	381	1	_	_	NNP
46545	381	2	Money	money	NN
46545	381	3	Order_--An	Order_--An	NNP
46545	381	4	order	order	NN
46545	381	5	instructing	instruct	VBG
46545	381	6	a	a	DT
46545	381	7	third	third	JJ
46545	381	8	party	party	NN
46545	381	9	to	to	TO
46545	381	10	pay	pay	VB
46545	381	11	money	money	NN
46545	381	12	to	to	IN
46545	381	13	the	the	DT
46545	381	14	person	person	NN
46545	381	15	named	name	VBN
46545	381	16	.	.	.
46545	382	1	A	a	DT
46545	382	2	form	form	NN
46545	382	3	in	in	IN
46545	382	4	which	which	WDT
46545	382	5	money	money	NN
46545	382	6	is	be	VBZ
46545	382	7	transmitted	transmit	VBN
46545	382	8	.	.	.
46545	383	1	_	_	NNP
46545	383	2	Monopoly_--The	Monopoly_--The	NNP
46545	383	3	exclusive	exclusive	JJ
46545	383	4	control	control	NN
46545	383	5	of	of	IN
46545	383	6	the	the	DT
46545	383	7	manufacture	manufacture	NN
46545	383	8	or	or	CC
46545	383	9	sale	sale	NN
46545	383	10	of	of	IN
46545	383	11	an	an	DT
46545	383	12	article	article	NN
46545	383	13	.	.	.
46545	384	1	_	_	NNP
46545	384	2	Mortgage_--A	Mortgage_--A	NNP
46545	384	3	temporary	temporary	JJ
46545	384	4	transfer	transfer	NN
46545	384	5	of	of	IN
46545	384	6	title	title	NN
46545	384	7	to	to	TO
46545	384	8	land	land	NN
46545	384	9	,	,	,
46545	384	10	goods	good	NNS
46545	384	11	,	,	,
46545	384	12	or	or	CC
46545	384	13	chattels	chattel	NNS
46545	384	14	to	to	TO
46545	384	15	secure	secure	VB
46545	384	16	payment	payment	NN
46545	384	17	of	of	IN
46545	384	18	a	a	DT
46545	384	19	debt	debt	NN
46545	384	20	.	.	.
46545	385	1	_	_	NNP
46545	385	2	Mortgagor_--One	Mortgagor_--One	NNP
46545	385	3	who	who	WP
46545	385	4	gives	give	VBZ
46545	385	5	a	a	DT
46545	385	6	mortgage	mortgage	NN
46545	385	7	.	.	.
46545	386	1	The	the	DT
46545	386	2	one	one	NN
46545	386	3	to	to	TO
46545	386	4	whom	whom	WP
46545	386	5	the	the	DT
46545	386	6	mortgage	mortgage	NN
46545	386	7	is	be	VBZ
46545	386	8	given	give	VBN
46545	386	9	is	be	VBZ
46545	386	10	the	the	DT
46545	386	11	_	_	NNP
46545	386	12	mortgagee	mortgagee	NNP
46545	386	13	_	_	NNP
46545	386	14	.	.	.
46545	387	1	_	_	NNP
46545	387	2	Negotiable_--An	Negotiable_--An	NNP
46545	387	3	agreement	agreement	NN
46545	387	4	or	or	CC
46545	387	5	any	any	DT
46545	387	6	commercial	commercial	JJ
46545	387	7	paper	paper	NN
46545	387	8	which	which	WDT
46545	387	9	can	can	MD
46545	387	10	be	be	VB
46545	387	11	transferred	transfer	VBN
46545	387	12	by	by	IN
46545	387	13	delivery	delivery	NN
46545	387	14	or	or	CC
46545	387	15	endorsement	endorsement	NN
46545	387	16	--	--	:
46545	387	17	as	as	IN
46545	387	18	a	a	DT
46545	387	19	bank	bank	NN
46545	387	20	note	note	NN
46545	387	21	or	or	CC
46545	387	22	promissory	promissory	JJ
46545	387	23	note	note	NN
46545	387	24	.	.	.
46545	388	1	_	_	NNP
46545	388	2	Net_--Less	Net_--Less	NNP
46545	388	3	all	all	DT
46545	388	4	charges	charge	NNS
46545	388	5	or	or	CC
46545	388	6	deductions	deduction	NNS
46545	388	7	.	.	.
46545	389	1	_	_	NNP
46545	389	2	Gross	Gross	NNP
46545	389	3	_	_	NNP
46545	389	4	assets	asset	NNS
46545	389	5	less	less	JJR
46545	389	6	liabilities	liability	NNS
46545	389	7	leaves	leave	VBZ
46545	389	8	_	_	NNP
46545	389	9	net	net	NN
46545	389	10	_	_	NNP
46545	389	11	capital	capital	NN
46545	389	12	;	;	:
46545	389	13	_	_	NNP
46545	389	14	gross	gross	JJ
46545	389	15	_	_	NNP
46545	389	16	income	income	NN
46545	389	17	less	less	RBR
46545	389	18	all	all	DT
46545	389	19	expenses	expense	NNS
46545	389	20	leaves	leave	NNS
46545	389	21	_	_	NNP
46545	389	22	net	net	JJ
46545	389	23	_	_	NNP
46545	389	24	profit	profit	NN
46545	389	25	;	;	:
46545	389	26	etc	etc	FW
46545	389	27	.	.	.
46545	390	1	_	_	NNP
46545	390	2	Nominal_--Having	Nominal_--Having	NNP
46545	390	3	no	no	DT
46545	390	4	actual	actual	JJ
46545	390	5	existence	existence	NN
46545	390	6	;	;	,
46545	390	7	exists	exist	VBZ
46545	390	8	in	in	IN
46545	390	9	name	name	NN
46545	390	10	only	only	RB
46545	390	11	.	.	.
46545	391	1	_	_	NNP
46545	391	2	Obligation_--Indebtedness	Obligation_--Indebtedness	NNP
46545	391	3	.	.	.
46545	392	1	_	_	NNP
46545	392	2	Open	Open	NNP
46545	392	3	Account_--An	Account_--An	NNP
46545	392	4	account	account	NN
46545	392	5	which	which	WDT
46545	392	6	has	have	VBZ
46545	392	7	not	not	RB
46545	392	8	been	be	VBN
46545	392	9	paid	pay	VBN
46545	392	10	.	.	.
46545	393	1	_	_	NNP
46545	393	2	Opening	Opening	NNP
46545	393	3	Entries_--The	Entries_--The	NNP
46545	393	4	entries	entry	NNS
46545	393	5	made	make	VBN
46545	393	6	in	in	IN
46545	393	7	the	the	DT
46545	393	8	books	book	NNS
46545	393	9	when	when	WRB
46545	393	10	it	-PRON-	PRP
46545	393	11	is	be	VBZ
46545	393	12	desired	desire	VBN
46545	393	13	to	to	TO
46545	393	14	open	open	VB
46545	393	15	the	the	DT
46545	393	16	accounts	account	NNS
46545	393	17	of	of	IN
46545	393	18	a	a	DT
46545	393	19	business	business	NN
46545	393	20	.	.	.
46545	394	1	_	_	NNP
46545	394	2	Option_--The	option_--the	UH
46545	394	3	right	right	UH
46545	394	4	to	to	TO
46545	394	5	be	be	VB
46545	394	6	the	the	DT
46545	394	7	first	first	JJ
46545	394	8	purchaser	purchaser	NN
46545	394	9	;	;	:
46545	394	10	a	a	DT
46545	394	11	privilege	privilege	NN
46545	394	12	.	.	.
46545	395	1	_	_	NNP
46545	395	2	Orders_--Requests	Orders_--Requests	NNP
46545	395	3	for	for	IN
46545	395	4	the	the	DT
46545	395	5	shipment	shipment	NN
46545	395	6	of	of	IN
46545	395	7	goods	good	NNS
46545	395	8	.	.	.
46545	396	1	_	_	NNP
46545	396	2	Original	original	JJ
46545	396	3	Entry_--The	entry_--the	JJ
46545	396	4	first	first	JJ
46545	396	5	record	record	NN
46545	396	6	made	make	VBN
46545	396	7	of	of	IN
46545	396	8	a	a	DT
46545	396	9	charge	charge	NN
46545	396	10	or	or	CC
46545	396	11	credit	credit	NN
46545	396	12	which	which	WDT
46545	396	13	becomes	become	VBZ
46545	396	14	the	the	DT
46545	396	15	basis	basis	NN
46545	396	16	of	of	IN
46545	396	17	proof	proof	NN
46545	396	18	of	of	IN
46545	396	19	the	the	DT
46545	396	20	account	account	NN
46545	396	21	.	.	.
46545	397	1	_	_	NNP
46545	397	2	Overdraw_--To	Overdraw_--To	NNP
46545	397	3	draw	draw	VB
46545	397	4	a	a	DT
46545	397	5	check	check	NN
46545	397	6	for	for	IN
46545	397	7	a	a	DT
46545	397	8	greater	great	JJR
46545	397	9	amount	amount	NN
46545	397	10	than	than	IN
46545	397	11	the	the	DT
46545	397	12	drawer	drawer	NN
46545	397	13	has	have	VBZ
46545	397	14	on	on	IN
46545	397	15	deposit	deposit	NN
46545	397	16	in	in	IN
46545	397	17	a	a	DT
46545	397	18	bank	bank	NN
46545	397	19	.	.	.
46545	398	1	_	_	NNP
46545	398	2	Par_--Face	Par_--Face	NNP
46545	398	3	value	value	NN
46545	398	4	.	.	.
46545	399	1	_	_	NNP
46545	399	2	Partnership_--A	Partnership_--A	NNP
46545	399	3	firm	firm	NN
46545	399	4	;	;	:
46545	399	5	a	a	DT
46545	399	6	union	union	NN
46545	399	7	of	of	IN
46545	399	8	two	two	CD
46545	399	9	or	or	CC
46545	399	10	more	more	JJR
46545	399	11	persons	person	NNS
46545	399	12	for	for	IN
46545	399	13	the	the	DT
46545	399	14	transaction	transaction	NN
46545	399	15	of	of	IN
46545	399	16	business	business	NN
46545	399	17	or	or	CC
46545	399	18	the	the	DT
46545	399	19	ownership	ownership	NN
46545	399	20	of	of	IN
46545	399	21	property	property	NN
46545	399	22	.	.	.
46545	400	1	_	_	NNP
46545	400	2	Payee_--The	Payee_--The	NNP
46545	400	3	one	one	CD
46545	400	4	to	to	TO
46545	400	5	whom	whom	WP
46545	400	6	money	money	NN
46545	400	7	is	be	VBZ
46545	400	8	to	to	TO
46545	400	9	be	be	VB
46545	400	10	paid	pay	VBN
46545	400	11	.	.	.
46545	401	1	The	the	DT
46545	401	2	one	one	NN
46545	401	3	who	who	WP
46545	401	4	pays	pay	VBZ
46545	401	5	the	the	DT
46545	401	6	money	money	NN
46545	401	7	is	be	VBZ
46545	401	8	the	the	DT
46545	401	9	_	_	NNP
46545	401	10	payer	payer	NN
46545	401	11	_	_	NNP
46545	401	12	.	.	.
46545	402	1	_	_	NNP
46545	402	2	Per	per	IN
46545	402	3	Annum_--By	annum_--by	NN
46545	402	4	the	the	DT
46545	402	5	year	year	NN
46545	402	6	.	.	.
46545	403	1	_	_	NNP
46545	403	2	Per	Per	NNP
46545	403	3	Cent	Cent	NNP
46545	403	4	_	_	NNP
46545	403	5	or	or	CC
46545	403	6	_	_	NNP
46545	403	7	Per	per	IN
46545	403	8	Centum_--By	Centum_--By	NNP
46545	403	9	the	the	DT
46545	403	10	hundred	hundred	CD
46545	403	11	.	.	.
46545	404	1	_	_	NNP
46545	404	2	Per	per	IN
46545	404	3	Diem_--By	Diem_--By	NNP
46545	404	4	the	the	DT
46545	404	5	day	day	NN
46545	404	6	.	.	.
46545	405	1	_	_	NNP
46545	405	2	Personal	Personal	NNP
46545	405	3	Account_--Any	Account_--Any	NNP
46545	405	4	account	account	NN
46545	405	5	with	with	IN
46545	405	6	an	an	DT
46545	405	7	individual	individual	JJ
46545	405	8	,	,	,
46545	405	9	firm	firm	NN
46545	405	10	,	,	,
46545	405	11	or	or	CC
46545	405	12	corporation	corporation	NN
46545	405	13	.	.	.
46545	406	1	_	_	NNP
46545	406	2	Personal	Personal	NNP
46545	406	3	Property_--All	Property_--All	NNP
46545	406	4	property	property	NN
46545	406	5	other	other	JJ
46545	406	6	than	than	IN
46545	406	7	real	real	JJ
46545	406	8	estate	estate	NN
46545	406	9	.	.	.
46545	407	1	_	_	NNP
46545	407	2	Petty	Petty	NNP
46545	407	3	Cash_--A	Cash_--A	NNP
46545	407	4	term	term	NN
46545	407	5	used	use	VBN
46545	407	6	to	to	TO
46545	407	7	signify	signify	VB
46545	407	8	small	small	JJ
46545	407	9	expenditures	expenditure	NNS
46545	407	10	in	in	IN
46545	407	11	actual	actual	JJ
46545	407	12	cash	cash	NN
46545	407	13	.	.	.
46545	408	1	_	_	NNP
46545	408	2	Postdate_--To	Postdate_--To	NNP
46545	408	3	date	date	NN
46545	408	4	ahead	ahead	RB
46545	408	5	;	;	,
46545	408	6	after	after	IN
46545	408	7	the	the	DT
46545	408	8	real	real	JJ
46545	408	9	date	date	NN
46545	408	10	.	.	.
46545	409	1	_	_	NNP
46545	409	2	Post_--To	Post_--To	NNP
46545	409	3	transfer	transfer	NN
46545	409	4	amounts	amount	VBZ
46545	409	5	from	from	IN
46545	409	6	books	book	NNS
46545	409	7	of	of	IN
46545	409	8	entry	entry	NN
46545	409	9	to	to	IN
46545	409	10	the	the	DT
46545	409	11	ledger	ledger	JJ
46545	409	12	,	,	,
46545	409	13	which	which	WDT
46545	409	14	is	be	VBZ
46545	409	15	the	the	DT
46545	409	16	book	book	NN
46545	409	17	of	of	IN
46545	409	18	final	final	JJ
46545	409	19	record	record	NN
46545	409	20	.	.	.
46545	410	1	_	_	NNP
46545	410	2	Power	Power	NNP
46545	410	3	of	of	IN
46545	410	4	Attorney_--Authority	Attorney_--Authority	NNP
46545	410	5	to	to	TO
46545	410	6	act	act	VB
46545	410	7	for	for	IN
46545	410	8	and	and	CC
46545	410	9	in	in	IN
46545	410	10	the	the	DT
46545	410	11	name	name	NN
46545	410	12	of	of	IN
46545	410	13	another	another	DT
46545	410	14	in	in	IN
46545	410	15	business	business	NN
46545	410	16	transactions	transaction	NNS
46545	410	17	.	.	.
46545	411	1	_	_	NNP
46545	411	2	Preferred	Preferred	NNP
46545	411	3	Stock_--Stock	Stock_--Stock	NNP
46545	411	4	which	which	WDT
46545	411	5	participates	participate	VBZ
46545	411	6	in	in	IN
46545	411	7	the	the	DT
46545	411	8	profits	profit	NNS
46545	411	9	before	before	IN
46545	411	10	any	any	DT
46545	411	11	dividend	dividend	NN
46545	411	12	can	can	MD
46545	411	13	be	be	VB
46545	411	14	paid	pay	VBN
46545	411	15	on	on	IN
46545	411	16	the	the	DT
46545	411	17	common	common	JJ
46545	411	18	or	or	CC
46545	411	19	ordinary	ordinary	JJ
46545	411	20	stock	stock	NN
46545	411	21	.	.	.
46545	412	1	_	_	NNP
46545	412	2	Premium_--The	Premium_--The	NNP
46545	412	3	amount	amount	NN
46545	412	4	paid	pay	VBN
46545	412	5	above	above	IN
46545	412	6	par	par	NN
46545	412	7	value	value	NN
46545	412	8	;	;	:
46545	412	9	the	the	DT
46545	412	10	amount	amount	NN
46545	412	11	paid	pay	VBN
46545	412	12	to	to	IN
46545	412	13	an	an	DT
46545	412	14	insurance	insurance	NN
46545	412	15	company	company	NN
46545	412	16	for	for	IN
46545	412	17	insurance	insurance	NN
46545	412	18	against	against	IN
46545	412	19	loss	loss	NN
46545	412	20	.	.	.
46545	413	1	_	_	NNP
46545	413	2	Present	present	JJ
46545	413	3	Worth_--The	worth_--the	JJ
46545	413	4	net	net	JJ
46545	413	5	capital	capital	NN
46545	413	6	of	of	IN
46545	413	7	an	an	DT
46545	413	8	individual	individual	NN
46545	413	9	.	.	.
46545	414	1	_	_	NNP
46545	414	2	Proceeds_--The	Proceeds_--The	NNP
46545	414	3	amount	amount	NN
46545	414	4	realized	realize	VBD
46545	414	5	from	from	IN
46545	414	6	a	a	DT
46545	414	7	sale	sale	NN
46545	414	8	of	of	IN
46545	414	9	property	property	NN
46545	414	10	.	.	.
46545	415	1	_	_	NNP
46545	415	2	Profit	Profit	NNP
46545	415	3	and	and	CC
46545	415	4	Loss_--Synonymous	Loss_--Synonymous	NNP
46545	415	5	with	with	IN
46545	415	6	loss	loss	NN
46545	415	7	and	and	CC
46545	415	8	gain	gain	NN
46545	415	9	.	.	.
46545	416	1	_	_	NNP
46545	416	2	Promissory	Promissory	NNP
46545	416	3	Note_--A	Note_--A	NNP
46545	416	4	promise	promise	NN
46545	416	5	,	,	,
46545	416	6	signed	sign	VBN
46545	416	7	by	by	IN
46545	416	8	the	the	DT
46545	416	9	maker	maker	NN
46545	416	10	or	or	CC
46545	416	11	makers	maker	NNS
46545	416	12	,	,	,
46545	416	13	to	to	TO
46545	416	14	pay	pay	VB
46545	416	15	a	a	DT
46545	416	16	stated	stated	JJ
46545	416	17	sum	sum	NN
46545	416	18	at	at	IN
46545	416	19	a	a	DT
46545	416	20	specified	specify	VBN
46545	416	21	time	time	NN
46545	416	22	and	and	CC
46545	416	23	place	place	NN
46545	416	24	.	.	.
46545	417	1	[	[	-LRB-
46545	417	2	Illustration	illustration	NN
46545	417	3	:	:	:
46545	417	4	Promissory	Promissory	NNP
46545	417	5	Note	Note	NNP
46545	417	6	]	]	-RRB-
46545	417	7	_	_	NNP
46545	417	8	Pro	Pro	NNP
46545	417	9	Rata_--A	rata_--a	IN
46545	417	10	distribution	distribution	NN
46545	417	11	of	of	IN
46545	417	12	money	money	NN
46545	417	13	or	or	CC
46545	417	14	goods	good	NNS
46545	417	15	in	in	IN
46545	417	16	proportionate	proportionate	NN
46545	417	17	parts	part	NNS
46545	417	18	.	.	.
46545	418	1	_	_	NNP
46545	418	2	Protest_--A	Protest_--A	NNP
46545	418	3	formal	formal	JJ
46545	418	4	notice	notice	NN
46545	418	5	acknowledged	acknowledge	VBN
46545	418	6	before	before	IN
46545	418	7	a	a	DT
46545	418	8	notary	notary	JJ
46545	418	9	that	that	IN
46545	418	10	a	a	DT
46545	418	11	note	note	NN
46545	418	12	or	or	CC
46545	418	13	draft	draft	NN
46545	418	14	was	be	VBD
46545	418	15	not	not	RB
46545	418	16	paid	pay	VBN
46545	418	17	at	at	IN
46545	418	18	maturity	maturity	NN
46545	418	19	,	,	,
46545	418	20	and	and	CC
46545	418	21	that	that	IN
46545	418	22	the	the	DT
46545	418	23	maker	maker	NN
46545	418	24	will	will	MD
46545	418	25	be	be	VB
46545	418	26	held	hold	VBN
46545	418	27	responsible	responsible	JJ
46545	418	28	for	for	IN
46545	418	29	the	the	DT
46545	418	30	payment	payment	NN
46545	418	31	.	.	.
46545	419	1	_	_	NNP
46545	419	2	Quotation_--A	Quotation_--A	NNP
46545	419	3	price	price	NN
46545	419	4	named	name	VBN
46545	419	5	for	for	IN
46545	419	6	a	a	DT
46545	419	7	given	give	VBN
46545	419	8	article	article	NN
46545	419	9	or	or	CC
46545	419	10	for	for	IN
46545	419	11	services	service	NNS
46545	419	12	.	.	.
46545	420	1	_	_	NNP
46545	420	2	Ratify_--To	Ratify_--To	NNP
46545	420	3	approve	approve	VBP
46545	420	4	;	;	:
46545	420	5	to	to	TO
46545	420	6	sanction	sanction	VB
46545	420	7	the	the	DT
46545	420	8	acts	act	NNS
46545	420	9	of	of	IN
46545	420	10	an	an	DT
46545	420	11	agent	agent	NN
46545	420	12	.	.	.
46545	421	1	_	_	NNP
46545	421	2	Raw	Raw	NNP
46545	421	3	Material_--Material	Material_--Material	NNP
46545	421	4	to	to	TO
46545	421	5	be	be	VB
46545	421	6	manufactured	manufacture	VBN
46545	421	7	into	into	IN
46545	421	8	other	other	JJ
46545	421	9	products	product	NNS
46545	421	10	--	--	:
46545	421	11	as	as	IN
46545	421	12	iron	iron	NN
46545	421	13	ore	ore	NN
46545	421	14	,	,	,
46545	421	15	pig	pig	NN
46545	421	16	iron	iron	NN
46545	421	17	,	,	,
46545	421	18	lumber	lumber	NN
46545	421	19	,	,	,
46545	421	20	etc	etc	FW
46545	421	21	.	.	.
46545	422	1	_	_	NNP
46545	422	2	Real	Real	NNP
46545	422	3	Estate_--Primarily	Estate_--Primarily	NNP
46545	422	4	refers	refer	VBZ
46545	422	5	to	to	IN
46545	422	6	land	land	NN
46545	422	7	,	,	,
46545	422	8	although	although	IN
46545	422	9	buildings	building	NNS
46545	422	10	are	be	VBP
46545	422	11	frequently	frequently	RB
46545	422	12	included	include	VBN
46545	422	13	.	.	.
46545	423	1	_	_	NNP
46545	423	2	Rebate_--An	Rebate_--An	NNP
46545	423	3	allowance	allowance	NN
46545	423	4	or	or	CC
46545	423	5	deduction	deduction	NN
46545	423	6	.	.	.
46545	424	1	See	see	VB
46545	424	2	Allowance	Allowance	NNP
46545	424	3	.	.	.
46545	425	1	_	_	NNP
46545	425	2	Receipt_--An	Receipt_--An	NNP
46545	425	3	acknowledgment	acknowledgment	JJ
46545	425	4	that	that	DT
46545	425	5	money	money	NN
46545	425	6	or	or	CC
46545	425	7	something	something	NN
46545	425	8	of	of	IN
46545	425	9	value	value	NN
46545	425	10	has	have	VBZ
46545	425	11	been	be	VBN
46545	425	12	received	receive	VBN
46545	425	13	.	.	.
46545	426	1	_	_	NNP
46545	426	2	Receiver_--One	Receiver_--One	NNP
46545	426	3	appointed	appoint	VBD
46545	426	4	to	to	TO
46545	426	5	take	take	VB
46545	426	6	charge	charge	NN
46545	426	7	of	of	IN
46545	426	8	the	the	DT
46545	426	9	affairs	affair	NNS
46545	426	10	of	of	IN
46545	426	11	a	a	DT
46545	426	12	corporation	corporation	NN
46545	426	13	,	,	,
46545	426	14	either	either	CC
46545	426	15	solvent	solvent	NN
46545	426	16	or	or	CC
46545	426	17	insolvent	insolvent	JJ
46545	426	18	,	,	,
46545	426	19	and	and	CC
46545	426	20	administer	administer	VB
46545	426	21	its	-PRON-	PRP$
46545	426	22	affairs	affair	NNS
46545	426	23	under	under	IN
46545	426	24	orders	order	NNS
46545	426	25	of	of	IN
46545	426	26	the	the	DT
46545	426	27	court	court	NN
46545	426	28	.	.	.
46545	427	1	_	_	NNP
46545	427	2	Remittance_--Money	Remittance_--Money	NNP
46545	427	3	or	or	CC
46545	427	4	funds	fund	NNS
46545	427	5	of	of	IN
46545	427	6	any	any	DT
46545	427	7	character	character	NN
46545	427	8	transmitted	transmit	VBN
46545	427	9	from	from	IN
46545	427	10	one	one	CD
46545	427	11	place	place	NN
46545	427	12	to	to	IN
46545	427	13	another	another	DT
46545	427	14	.	.	.
46545	428	1	[	[	-LRB-
46545	428	2	Illustration	illustration	NN
46545	428	3	:	:	:
46545	428	4	Power	Power	NNP
46545	428	5	of	of	IN
46545	428	6	Attorney	Attorney	NNP
46545	428	7	]	]	-RRB-
46545	428	8	_	_	NNP
46545	428	9	Renewal	Renewal	NNP
46545	428	10	Note_--A	Note_--A	NNP
46545	428	11	new	new	JJ
46545	428	12	note	note	NN
46545	428	13	given	give	VBN
46545	428	14	to	to	TO
46545	428	15	take	take	VB
46545	428	16	the	the	DT
46545	428	17	place	place	NN
46545	428	18	of	of	IN
46545	428	19	a	a	DT
46545	428	20	note	note	NN
46545	428	21	that	that	WDT
46545	428	22	is	be	VBZ
46545	428	23	due	due	JJ
46545	428	24	.	.	.
46545	429	1	_	_	NNP
46545	429	2	Rent_--A	Rent_--A	NNP
46545	429	3	payment	payment	NN
46545	429	4	for	for	IN
46545	429	5	the	the	DT
46545	429	6	use	use	NN
46545	429	7	of	of	IN
46545	429	8	property	property	NN
46545	429	9	owned	own	VBN
46545	429	10	by	by	IN
46545	429	11	another	another	DT
46545	429	12	.	.	.
46545	430	1	_	_	NNP
46545	430	2	Resources_--Synonymous	Resources_--Synonymous	NNP
46545	430	3	with	with	IN
46545	430	4	assets	asset	NNS
46545	430	5	.	.	.
46545	431	1	_	_	NNP
46545	431	2	Revenue_--Income	Revenue_--Income	NNP
46545	431	3	of	of	IN
46545	431	4	a	a	DT
46545	431	5	business	business	NN
46545	431	6	.	.	.
46545	432	1	_	_	NNP
46545	432	2	Revoke_--To	Revoke_--To	NNP
46545	432	3	recall	recall	VBP
46545	432	4	authority	authority	NN
46545	432	5	of	of	IN
46545	432	6	another	another	DT
46545	432	7	to	to	TO
46545	432	8	act	act	VB
46545	432	9	as	as	IN
46545	432	10	agent	agent	NN
46545	432	11	.	.	.
46545	433	1	_	_	NNP
46545	433	2	Royalty_--A	Royalty_--A	NNP
46545	433	3	stipulated	stipulate	VBD
46545	433	4	amount	amount	NN
46545	433	5	paid	pay	VBN
46545	433	6	to	to	IN
46545	433	7	the	the	DT
46545	433	8	owner	owner	NN
46545	433	9	of	of	IN
46545	433	10	a	a	DT
46545	433	11	mine	mine	NN
46545	433	12	,	,	,
46545	433	13	patent	patent	NN
46545	433	14	,	,	,
46545	433	15	copyright	copyright	NN
46545	433	16	,	,	,
46545	433	17	etc	etc	FW
46545	433	18	.	.	.
46545	433	19	,	,	,
46545	433	20	usually	usually	RB
46545	433	21	based	base	VBN
46545	433	22	on	on	IN
46545	433	23	sales	sale	NNS
46545	433	24	.	.	.
46545	434	1	The	the	DT
46545	434	2	owner	owner	NN
46545	434	3	of	of	IN
46545	434	4	a	a	DT
46545	434	5	copyright	copyright	NN
46545	434	6	receives	receive	VBZ
46545	434	7	a	a	DT
46545	434	8	royalty	royalty	NN
46545	434	9	based	base	VBN
46545	434	10	on	on	IN
46545	434	11	the	the	DT
46545	434	12	number	number	NN
46545	434	13	of	of	IN
46545	434	14	books	book	NNS
46545	434	15	sold	sell	VBN
46545	434	16	.	.	.
46545	435	1	[	[	-LRB-
46545	435	2	Illustration	illustration	NN
46545	435	3	:	:	:
46545	435	4	Receipt	Receipt	NNP
46545	435	5	]	]	-RRB-
46545	435	6	_	_	NNP
46545	435	7	Schedule_--Inventory	Schedule_--Inventory	NNP
46545	435	8	of	of	IN
46545	435	9	goods	good	NNS
46545	435	10	or	or	CC
46545	435	11	statement	statement	NN
46545	435	12	of	of	IN
46545	435	13	prices	price	NNS
46545	435	14	.	.	.
46545	436	1	_	_	NNP
46545	436	2	Sight	Sight	NNP
46545	436	3	Draft_--A	Draft_--A	NNP
46545	436	4	draft	draft	NN
46545	436	5	payable	payable	JJ
46545	436	6	on	on	IN
46545	436	7	presentation	presentation	NN
46545	436	8	or	or	CC
46545	436	9	at	at	IN
46545	436	10	sight	sight	NN
46545	436	11	.	.	.
46545	437	1	_	_	NNP
46545	437	2	Solvent_--Able	solvent_--able	JJ
46545	437	3	to	to	TO
46545	437	4	pay	pay	VB
46545	437	5	one	one	PRP
46545	437	6	's	's	POS
46545	437	7	debts	debt	NNS
46545	437	8	.	.	.
46545	438	1	_	_	NNP
46545	438	2	Statement_--Commonly	Statement_--Commonly	NNP
46545	438	3	used	use	VBD
46545	438	4	to	to	TO
46545	438	5	designate	designate	VB
46545	438	6	a	a	DT
46545	438	7	list	list	NN
46545	438	8	of	of	IN
46545	438	9	bills	bill	NNS
46545	438	10	to	to	IN
46545	438	11	customers	customer	NNS
46545	438	12	during	during	IN
46545	438	13	a	a	DT
46545	438	14	stated	stated	JJ
46545	438	15	period	period	NN
46545	438	16	.	.	.
46545	439	1	Also	also	RB
46545	439	2	used	use	VBN
46545	439	3	to	to	TO
46545	439	4	designate	designate	VB
46545	439	5	a	a	DT
46545	439	6	financial	financial	JJ
46545	439	7	summary	summary	NN
46545	439	8	showing	show	VBG
46545	439	9	profits	profit	NNS
46545	439	10	and	and	CC
46545	439	11	losses	loss	NNS
46545	439	12	of	of	IN
46545	439	13	a	a	DT
46545	439	14	business	business	NN
46545	439	15	.	.	.
46545	440	1	_	_	NNP
46545	440	2	Stockholder_--An	Stockholder_--An	NNP
46545	440	3	owner	owner	NN
46545	440	4	of	of	IN
46545	440	5	stock	stock	NN
46545	440	6	in	in	IN
46545	440	7	a	a	DT
46545	440	8	corporation	corporation	NN
46545	440	9	or	or	CC
46545	440	10	joint	joint	JJ
46545	440	11	stock	stock	NN
46545	440	12	company	company	NN
46545	440	13	.	.	.
46545	441	1	_	_	NNP
46545	441	2	Storage_--The	storage_--the	JJ
46545	441	3	charge	charge	NN
46545	441	4	for	for	IN
46545	441	5	keeping	keep	VBG
46545	441	6	goods	good	NNS
46545	441	7	in	in	IN
46545	441	8	a	a	DT
46545	441	9	store	store	NN
46545	441	10	or	or	CC
46545	441	11	warehouse	warehouse	NN
46545	441	12	.	.	.
46545	442	1	_	_	NNP
46545	442	2	Surety_--One	Surety_--One	NNP
46545	442	3	who	who	WP
46545	442	4	has	have	VBZ
46545	442	5	guaranteed	guarantee	VBN
46545	442	6	or	or	CC
46545	442	7	made	make	VBN
46545	442	8	himself	-PRON-	PRP
46545	442	9	responsible	responsible	JJ
46545	442	10	for	for	IN
46545	442	11	the	the	DT
46545	442	12	acts	act	NNS
46545	442	13	of	of	IN
46545	442	14	another	another	DT
46545	442	15	.	.	.
46545	443	1	_	_	NNP
46545	443	2	Syndicate_--A	Syndicate_--A	NNP
46545	443	3	combination	combination	NN
46545	443	4	of	of	IN
46545	443	5	capitalists	capitalist	NNS
46545	443	6	,	,	,
46545	443	7	usually	usually	RB
46545	443	8	temporary	temporary	JJ
46545	443	9	,	,	,
46545	443	10	for	for	IN
46545	443	11	the	the	DT
46545	443	12	conduct	conduct	NN
46545	443	13	of	of	IN
46545	443	14	some	some	DT
46545	443	15	financial	financial	JJ
46545	443	16	enterprise	enterprise	NN
46545	443	17	.	.	.
46545	444	1	_	_	NNP
46545	444	2	Tare_--The	Tare_--The	NNP
46545	444	3	amount	amount	NN
46545	444	4	deducted	deduct	VBD
46545	444	5	from	from	IN
46545	444	6	gross	gross	JJ
46545	444	7	weights	weight	NNS
46545	444	8	to	to	TO
46545	444	9	cover	cover	VB
46545	444	10	weight	weight	NN
46545	444	11	of	of	IN
46545	444	12	packages	package	NNS
46545	444	13	--	--	:
46545	444	14	as	as	IN
46545	444	15	crates	crate	NNS
46545	444	16	,	,	,
46545	444	17	boxes	box	NNS
46545	444	18	,	,	,
46545	444	19	barrels	barrel	NNS
46545	444	20	,	,	,
46545	444	21	etc	etc	FW
46545	444	22	.	.	.
46545	445	1	_	_	NNP
46545	445	2	Tariff_--A	Tariff_--A	NNP
46545	445	3	schedule	schedule	NN
46545	445	4	of	of	IN
46545	445	5	prices	price	NNS
46545	445	6	,	,	,
46545	445	7	as	as	IN
46545	445	8	freight	freight	NN
46545	445	9	tariff	tariff	NN
46545	445	10	.	.	.
46545	446	1	The	the	DT
46545	446	2	duties	duty	NNS
46545	446	3	imposed	impose	VBN
46545	446	4	on	on	IN
46545	446	5	imports	import	NNS
46545	446	6	or	or	CC
46545	446	7	exports	export	NNS
46545	446	8	.	.	.
46545	447	1	_	_	NNP
46545	447	2	Terms_--The	Terms_--The	NNP
46545	447	3	conditions	condition	NNS
46545	447	4	governing	govern	VBG
46545	447	5	a	a	DT
46545	447	6	given	give	VBN
46545	447	7	sale	sale	NN
46545	447	8	.	.	.
46545	448	1	"	"	``
46545	448	2	Terms	term	NNS
46545	448	3	cash	cash	NN
46545	448	4	"	"	''
46545	448	5	means	mean	VBZ
46545	448	6	that	that	IN
46545	448	7	payment	payment	NN
46545	448	8	is	be	VBZ
46545	448	9	to	to	TO
46545	448	10	be	be	VB
46545	448	11	made	make	VBN
46545	448	12	as	as	RB
46545	448	13	soon	soon	RB
46545	448	14	as	as	IN
46545	448	15	goods	good	NNS
46545	448	16	are	be	VBP
46545	448	17	delivered	deliver	VBN
46545	448	18	.	.	.
46545	449	1	_	_	NNP
46545	449	2	Tickler_--Memoranda	Tickler_--Memoranda	NNP
46545	449	3	of	of	IN
46545	449	4	matters	matter	NNS
46545	449	5	requiring	require	VBG
46545	449	6	attention	attention	NN
46545	449	7	in	in	IN
46545	449	8	the	the	DT
46545	449	9	future	future	NN
46545	449	10	,	,	,
46545	449	11	arranged	arrange	VBD
46545	449	12	according	accord	VBG
46545	449	13	to	to	IN
46545	449	14	dates	date	NNS
46545	449	15	.	.	.
46545	450	1	_	_	NNP
46545	450	2	Time	Time	NNP
46545	450	3	Draft_--A	Draft_--A	NNP
46545	450	4	draft	draft	NN
46545	450	5	which	which	WDT
46545	450	6	matures	mature	VBZ
46545	450	7	at	at	IN
46545	450	8	some	some	DT
46545	450	9	future	future	JJ
46545	450	10	date	date	NN
46545	450	11	.	.	.
46545	451	1	_	_	NNP
46545	451	2	Trade	Trade	NNP
46545	451	3	Discount_--The	Discount_--The	NNP
46545	451	4	discount	discount	NN
46545	451	5	allowed	allow	VBN
46545	451	6	by	by	IN
46545	451	7	a	a	DT
46545	451	8	manufacturer	manufacturer	NN
46545	451	9	to	to	IN
46545	451	10	a	a	DT
46545	451	11	jobber	jobber	NN
46545	451	12	or	or	CC
46545	451	13	by	by	IN
46545	451	14	a	a	DT
46545	451	15	jobber	jobber	NN
46545	451	16	to	to	IN
46545	451	17	a	a	DT
46545	451	18	retailer	retailer	NN
46545	451	19	.	.	.
46545	452	1	[	[	-LRB-
46545	452	2	Illustration	illustration	NN
46545	452	3	:	:	:
46545	452	4	Statement	statement	NN
46545	452	5	]	]	-RRB-
46545	452	6	_	_	NNP
46545	452	7	Trade	Trade	NNP
46545	452	8	Mark_--See	Mark_--See	NNP
46545	452	9	Brand	Brand	NNP
46545	452	10	.	.	.
46545	453	1	_	_	NNP
46545	453	2	Ultimo_--Principally	Ultimo_--Principally	NNP
46545	453	3	used	use	VBN
46545	453	4	in	in	IN
46545	453	5	correspondence	correspondence	NN
46545	453	6	to	to	TO
46545	453	7	designate	designate	VB
46545	453	8	last	last	JJ
46545	453	9	month	month	NN
46545	453	10	.	.	.
46545	454	1	_	_	NNP
46545	454	2	Valid_--Legal	Valid_--Legal	NNP
46545	454	3	or	or	CC
46545	454	4	binding	bind	VBG
46545	454	5	;	;	:
46545	454	6	usually	usually	RB
46545	454	7	applied	apply	VBN
46545	454	8	to	to	IN
46545	454	9	a	a	DT
46545	454	10	properly	properly	RB
46545	454	11	executed	execute	VBN
46545	454	12	contract	contract	NN
46545	454	13	.	.	.
46545	455	1	_	_	NNP
46545	455	2	Value	Value	NNP
46545	455	3	Received_--Used	received_--use	VBN
46545	455	4	in	in	IN
46545	455	5	notes	note	NNS
46545	455	6	to	to	TO
46545	455	7	indicate	indicate	VB
46545	455	8	that	that	IN
46545	455	9	value	value	NN
46545	455	10	has	have	VBZ
46545	455	11	been	be	VBN
46545	455	12	given	give	VBN
46545	455	13	.	.	.
46545	456	1	_	_	NNP
46545	456	2	Void_--Without	Void_--Without	NNP
46545	456	3	legal	legal	JJ
46545	456	4	force	force	NN
46545	456	5	;	;	:
46545	456	6	not	not	RB
46545	456	7	binding	bind	VBG
46545	456	8	.	.	.
46545	457	1	_	_	NNP
46545	457	2	Voucher_--A	Voucher_--A	NNP
46545	457	3	receipt	receipt	NN
46545	457	4	;	;	:
46545	457	5	a	a	DT
46545	457	6	document	document	NN
46545	457	7	which	which	WDT
46545	457	8	proves	prove	VBZ
46545	457	9	the	the	DT
46545	457	10	accuracy	accuracy	NN
46545	457	11	of	of	IN
46545	457	12	an	an	DT
46545	457	13	account	account	NN
46545	457	14	or	or	CC
46545	457	15	the	the	DT
46545	457	16	authority	authority	NN
46545	457	17	for	for	IN
46545	457	18	an	an	DT
46545	457	19	expenditure	expenditure	NN
46545	457	20	.	.	.
46545	458	1	[	[	-LRB-
46545	458	2	Illustration	illustration	NN
46545	458	3	:	:	:
46545	458	4	Voucher	Voucher	NNP
46545	458	5	]	]	-RRB-
46545	458	6	_	_	NNP
46545	458	7	Warehouse_--A	Warehouse_--A	NNP
46545	458	8	building	building	NN
46545	458	9	used	use	VBN
46545	458	10	for	for	IN
46545	458	11	storage	storage	NN
46545	458	12	purposes	purpose	NNS
46545	458	13	.	.	.
46545	459	1	_	_	NNP
46545	459	2	Warehouse	Warehouse	NNP
46545	459	3	Receipt_--A	Receipt_--A	NNP
46545	459	4	document	document	NN
46545	459	5	acknowledging	acknowledge	VBG
46545	459	6	the	the	DT
46545	459	7	receipt	receipt	NN
46545	459	8	of	of	IN
46545	459	9	goods	good	NNS
46545	459	10	for	for	IN
46545	459	11	storage	storage	NN
46545	459	12	in	in	IN
46545	459	13	a	a	DT
46545	459	14	warehouse	warehouse	NN
46545	459	15	.	.	.
46545	460	1	_	_	NNP
46545	460	2	Warranty_--An	Warranty_--An	NNP
46545	460	3	agreement	agreement	NN
46545	460	4	to	to	TO
46545	460	5	assume	assume	VB
46545	460	6	responsibility	responsibility	NN
46545	460	7	if	if	IN
46545	460	8	certain	certain	JJ
46545	460	9	facts	fact	NNS
46545	460	10	do	do	VBP
46545	460	11	not	not	RB
46545	460	12	prove	prove	VB
46545	460	13	as	as	IN
46545	460	14	represented	represent	VBN
46545	460	15	.	.	.
46545	461	1	_	_	NNP
46545	461	2	Way	Way	NNP
46545	461	3	Bill_--A	Bill_--A	NNP
46545	461	4	document	document	NN
46545	461	5	containing	contain	VBG
46545	461	6	a	a	DT
46545	461	7	list	list	NN
46545	461	8	of	of	IN
46545	461	9	goods	good	NNS
46545	461	10	shipped	ship	VBN
46545	461	11	by	by	IN
46545	461	12	a	a	DT
46545	461	13	railroad	railroad	NN
46545	461	14	.	.	.
46545	462	1	_	_	NNP
46545	462	2	Wholesale_--A	Wholesale_--A	NNP
46545	462	3	business	business	NN
46545	462	4	which	which	WDT
46545	462	5	sells	sell	VBZ
46545	462	6	goods	good	NNS
46545	462	7	in	in	IN
46545	462	8	large	large	JJ
46545	462	9	quantities	quantity	NNS
46545	462	10	,	,	,
46545	462	11	usually	usually	RB
46545	462	12	in	in	IN
46545	462	13	original	original	JJ
46545	462	14	packages	package	NNS
46545	462	15	and	and	CC
46545	462	16	to	to	IN
46545	462	17	the	the	DT
46545	462	18	trade	trade	NN
46545	462	19	only	only	RB
46545	462	20	.	.	.
46545	463	1	_	_	NNP
46545	463	2	Working	Working	NNP
46545	463	3	Capital_--The	Capital_--The	NNP
46545	463	4	capital	capital	NN
46545	463	5	actually	actually	RB
46545	463	6	used	use	VBN
46545	463	7	in	in	IN
46545	463	8	the	the	DT
46545	463	9	active	active	JJ
46545	463	10	operations	operation	NNS
46545	463	11	of	of	IN
46545	463	12	a	a	DT
46545	463	13	business	business	NN
46545	463	14	.	.	.
46545	464	1	COMMERCIAL	COMMERCIAL	NNP
46545	464	2	ABBREVIATIONS	ABBREVIATIONS	NNP
46545	464	3	The	the	DT
46545	464	4	commercial	commercial	JJ
46545	464	5	abbreviations	abbreviation	NNS
46545	464	6	in	in	IN
46545	464	7	the	the	DT
46545	464	8	following	following	JJ
46545	464	9	list	list	NN
46545	464	10	are	be	VBP
46545	464	11	in	in	IN
46545	464	12	constant	constant	JJ
46545	464	13	use	use	NN
46545	464	14	in	in	IN
46545	464	15	the	the	DT
46545	464	16	various	various	JJ
46545	464	17	lines	line	NNS
46545	464	18	of	of	IN
46545	464	19	trade	trade	NN
46545	464	20	,	,	,
46545	464	21	and	and	CC
46545	464	22	should	should	MD
46545	464	23	be	be	VB
46545	464	24	thoroughly	thoroughly	RB
46545	464	25	understood	understand	VBN
46545	464	26	by	by	IN
46545	464	27	the	the	DT
46545	464	28	student	student	NN
46545	464	29	of	of	IN
46545	464	30	accounting	accounting	NN
46545	464	31	.	.	.
46545	465	1	A	a	DT
46545	465	2	1	1	CD
46545	465	3	First	first	JJ
46545	465	4	-	-	HYPH
46545	465	5	class	class	NN
46545	465	6	acct	acct	NN
46545	465	7	.	.	.
46545	466	1	Account	account	NN
46545	466	2	ad	ad	NN
46545	466	3	Advertisement	Advertisement	NNP
46545	466	4	Agt	Agt	NNP
46545	466	5	.	.	.
46545	467	1	Agent	Agent	NNP
46545	467	2	amt	amt	NNP
46545	467	3	.	.	.
46545	468	1	Amount	Amount	NNP
46545	468	2	Ans	Ans	NNP
46545	468	3	.	.	.
46545	469	1	Answer	Answer	NNP
46545	469	2	Art	Art	NNP
46545	469	3	.	.	.
46545	470	1	Article	article	NN
46545	470	2	asstd	asstd	NN
46545	470	3	.	.	.
46545	471	1	Assorted	Assorted	NNP
46545	471	2	Ass't	Ass't	NNP
46545	471	3	.	.	.
46545	472	1	Assistant	Assistant	NNP
46545	472	2	Atty	Atty	NNP
46545	472	3	.	.	.
46545	473	1	Attorney	Attorney	NNP
46545	473	2	bal	bal	NN
46545	473	3	.	.	.
46545	474	1	Balance	balance	NN
46545	474	2	bbl	bbl	NN
46545	474	3	.	.	.
46545	475	1	Barrel	Barrel	NNP
46545	475	2	B.	B.	NNP
46545	476	1	B.	B.	NNP
46545	477	1	Bill	Bill	NNP
46545	477	2	Book	Book	NNP
46545	477	3	bds	bds	NN
46545	477	4	.	.	.
46545	478	1	Boards	board	NNS
46545	478	2	bdls	bdls	VBP
46545	478	3	.	.	.
46545	479	1	Bundles	bundle	NNS
46545	479	2	bgs	bgs	NN
46545	479	3	.	.	.
46545	480	1	Bags	bag	NNS
46545	480	2	bk	bk	NNP
46545	480	3	.	.	.
46545	481	1	Book	book	NN
46545	481	2	bkt	bkt	NNP
46545	481	3	.	.	.
46545	482	1	Basket	Basket	NNP
46545	482	2	B.	B.	NNP
46545	482	3	L.	L.	NNP
46545	482	4	or	or	CC
46545	482	5	B	B	NNP
46545	482	6	/	/	SYM
46545	482	7	L	L	NNP
46545	482	8	Bill	Bill	NNP
46545	482	9	of	of	IN
46545	482	10	Lading	Lading	NNP
46545	482	11	bls	bls	NNP
46545	482	12	.	.	.
46545	483	1	Bales	Bales	NNP
46545	483	2	bot	bot	NN
46545	483	3	.	.	.
46545	484	1	Bought	Bought	NNP
46545	484	2	B.	B.	NNP
46545	484	3	P.	P.	NNP
46545	484	4	or	or	CC
46545	484	5	B	B	NNP
46545	484	6	/	/	SYM
46545	484	7	P	P	NNP
46545	484	8	Bills	Bills	NNPS
46545	484	9	Payable	payable	JJ
46545	484	10	bro't	bro't	NNS
46545	484	11	.	.	.
46545	485	1	Brought	Brought	NNP
46545	485	2	B.	B.	NNP
46545	485	3	R.	R.	NNP
46545	485	4	or	or	CC
46545	485	5	B	B	NNP
46545	485	6	/	/	SYM
46545	485	7	R	R	NNP
46545	485	8	Bills	bill	NNS
46545	485	9	Receivable	Receivable	NNP
46545	485	10	B.	B.	NNP
46545	485	11	Ren'd	Ren'd	NNS
46545	485	12	.	.	.
46545	486	1	Bill	Bill	NNP
46545	486	2	Rendered	Rendered	NNP
46545	486	3	bu	bu	NNP
46545	486	4	.	.	.
46545	487	1	Bushel	Bushel	NNP
46545	487	2	bx	bx	IN
46545	487	3	.	.	.
46545	488	1	Box	Box	NNP
46545	488	2	C.	C.	NNP
46545	488	3	B.	B.	NNP
46545	489	1	Cash	Cash	NNP
46545	489	2	Book	Book	NNP
46545	489	3	¢	¢	NN
46545	489	4	or	or	CC
46545	489	5	cts	ct	NNS
46545	489	6	.	.	.
46545	490	1	Cents	cent	NNS
46545	490	2	chgd	chgd	NN
46545	490	3	.	.	.
46545	491	1	Charged	Charged	NNP
46545	491	2	c.	c.	NNP
46545	491	3	i.	i.	NNP
46545	491	4	f.	f.	NNP
46545	491	5	Cost	Cost	NNP
46545	491	6	,	,	,
46545	491	7	Insurance	Insurance	NNP
46545	491	8	,	,	,
46545	491	9	and	and	CC
46545	491	10	Freight	Freight	NNP
46545	491	11	ck	ck	NNP
46545	491	12	.	.	.
46545	492	1	Check	check	VB
46545	492	2	cks	ck	NNS
46545	492	3	.	.	.
46545	493	1	Casks	Casks	NNP
46545	493	2	,	,	,
46545	493	3	Checks	Checks	NNP
46545	493	4	Co.	Co.	NNP
46545	493	5	Company	Company	NNP
46545	493	6	C.	C.	NNP
46545	493	7	O.	O.	NNP
46545	493	8	D.	D.	NNP
46545	493	9	Collect	Collect	NNP
46545	493	10	on	on	IN
46545	493	11	delivery	delivery	NN
46545	493	12	Coll	Coll	NNP
46545	493	13	.	.	.
46545	494	1	Collect	collect	VB
46545	494	2	or	or	CC
46545	494	3	Collector	Collector	NNP
46545	494	4	Com	Com	NNP
46545	494	5	.	.	.
46545	495	1	Commission	Commission	NNP
46545	495	2	Com'l	Com'l	NNP
46545	495	3	.	.	.
46545	496	1	Commercial	Commercial	NNP
46545	496	2	Cons'd	Cons'd	NNP
46545	496	3	.	.	.
46545	497	1	Consigned	Consigned	NNP
46545	497	2	Const	Const	NNP
46545	497	3	.	.	.
46545	498	1	Consignment	Consignment	NNP
46545	498	2	Cr	Cr	NNP
46545	498	3	.	.	.
46545	499	1	Credit	Credit	NNP
46545	499	2	or	or	CC
46545	499	3	Creditor	Creditor	NNP
46545	499	4	ctg	ctg	NN
46545	499	5	.	.	.
46545	500	1	Cartage	cartage	NN
46545	500	2	cwt	cwt	NN
46545	500	3	.	.	.
46545	501	1	Hundredweight	Hundredweight	NNP
46545	501	2	D.	D.	NNP
46545	501	3	B.	B.	NNP
46545	502	1	Day	Day	NNP
46545	502	2	Book	Book	NNP
46545	502	3	Dept	Dept	NNP
46545	502	4	.	.	.
46545	503	1	Department	department	NN
46545	503	2	dft	dft	NN
46545	503	3	.	.	.
46545	504	1	Draft	draft	NN
46545	504	2	dis	dis	NN
46545	504	3	.	.	.
46545	505	1	or	or	CC
46545	505	2	Disc't	Disc't	NNP
46545	505	3	.	.	.
46545	506	1	Discount	Discount	NNP
46545	506	2	div	div	NNP
46545	506	3	.	.	.
46545	507	1	Dividend	dividend	NN
46545	507	2	do	do	VBP
46545	507	3	.	.	.
46545	508	1	or	or	CC
46545	508	2	ditto	ditto	VB
46545	508	3	The	the	DT
46545	508	4	Same	same	JJ
46545	508	5	doz	doz	NN
46545	508	6	.	.	.
46545	509	1	Dozen	Dozen	NNP
46545	509	2	Dr.	Dr.	NNP
46545	509	3	Debit	Debit	NNP
46545	509	4	or	or	CC
46545	509	5	Debtor	Debtor	NNP
46545	509	6	ds	ds	NNP
46545	509	7	.	.	.
46545	510	1	Days	day	NNS
46545	510	2	ea	ea	NN
46545	510	3	.	.	.
46545	511	1	Each	each	DT
46545	511	2	E.	E.	NNP
46545	511	3	E.	E.	NNP
46545	511	4	Error	Error	NNP
46545	511	5	excepted	except	VBD
46545	511	6	E.	E.	NNP
46545	511	7	and	and	CC
46545	511	8	O.	O.	NNP
46545	511	9	E.	E.	NNP
46545	511	10	Errors	Errors	NNP
46545	511	11	and	and	CC
46545	511	12	omissions	omission	NNS
46545	511	13	excepted	except	VBN
46545	511	14	e.	e.	NNP
46545	511	15	g.	g.	NNP
46545	511	16	For	for	IN
46545	511	17	example	example	NN
46545	511	18	Ent	ent	NN
46545	511	19	.	.	.
46545	512	1	Entry	entry	NN
46545	512	2	or	or	CC
46545	512	3	Enter	Enter	NNP
46545	512	4	Ent'd	Ent'd	''
46545	512	5	.	.	.
46545	513	1	Entered	enter	VBN
46545	513	2	etc	etc	FW
46545	513	3	.	.	.
46545	514	1	or	or	CC
46545	514	2	&	&	CC
46545	514	3	c.	c.	NNP
46545	514	4	And	and	CC
46545	514	5	others	other	NNS
46545	514	6	;	;	:
46545	514	7	And	and	CC
46545	514	8	so	so	RB
46545	514	9	forth	forth	RB
46545	514	10	Exch	Exch	NNS
46545	514	11	.	.	.
46545	515	1	Exchange	Exchange	NNP
46545	515	2	ex	ex	NNP
46545	515	3	.	.	.
46545	516	1	Express	Express	NNP
46545	516	2	exp	exp	NN
46545	516	3	.	.	.
46545	517	1	Expense	Expense	NNP
46545	517	2	Exr	Exr	NNP
46545	517	3	.	.	.
46545	518	1	Executor	Executor	NNP
46545	518	2	f.	f.	NNP
46545	518	3	o.	o.	NNP
46545	518	4	b.	b.	NNP
46545	519	1	Free	free	JJ
46545	519	2	on	on	IN
46545	519	3	board	board	NN
46545	519	4	fol	fol	NN
46545	519	5	.	.	.
46545	520	1	Folio	Folio	NNP
46545	520	2	;	;	:
46545	520	3	Page	page	NN
46545	520	4	of	of	IN
46545	520	5	a	a	DT
46545	520	6	book	book	NN
46545	520	7	f'd	f'd	RB
46545	520	8	,	,	,
46545	520	9	ford	ford	NNP
46545	520	10	.	.	.
46545	521	1	Forward	forward	RB
46545	521	2	frt	frt	RB
46545	521	3	.	.	.
46545	522	1	Freight	freight	NN
46545	522	2	ft	ft	NN
46545	522	3	.	.	.
46545	523	1	Foot	Foot	NNP
46545	523	2	,	,	,
46545	523	3	Feet	Feet	NNP
46545	523	4	gal	gal	NNP
46545	523	5	.	.	.
46545	524	1	Gallon	Gallon	NNP
46545	524	2	gr	gr	NNP
46545	524	3	.	.	.
46545	525	1	Grain	grain	NN
46545	525	2	gro	gro	NNP
46545	525	3	.	.	.
46545	526	1	or	or	CC
46545	526	2	gr	gr	NNP
46545	526	3	.	.	.
46545	527	1	Gross	gross	JJ
46545	527	2	guar	guar	NN
46545	527	3	.	.	.
46545	528	1	Guaranteed	guarantee	VBN
46545	528	2	hdkf	hdkf	NNP
46545	528	3	.	.	.
46545	529	1	Handkerchief	handkerchief	NN
46545	529	2	hhd	hhd	NN
46545	529	3	.	.	.
46545	530	1	Hogshead	Hogshead	NNP
46545	530	2	hund	hund	NNP
46545	530	3	.	.	.
46545	531	1	Hundred	hundred	CD
46545	531	2	I.	i.	NN
46545	532	1	B.	B.	NNP
46545	532	2	Invoice	Invoice	NNP
46545	532	3	Book	Book	NNP
46545	532	4	in	in	RP
46545	532	5	.	.	.
46545	533	1	Inches	Inches	NNP
46545	533	2	Ins	Ins	NNP
46545	533	3	.	.	.
46545	534	1	Insurance	Insurance	NNP
46545	534	2	Inst	Inst	NNP
46545	534	3	.	.	.
46545	535	1	Instant	Instant	NNP
46545	535	2	(	(	-LRB-
46545	535	3	this	this	DT
46545	535	4	month	month	NN
46545	535	5	)	)	-RRB-
46545	535	6	int	int	VB
46545	535	7	.	.	.
46545	536	1	Interest	interest	NN
46545	536	2	inv	inv	NNP
46545	536	3	.	.	.
46545	537	1	Invoice	invoice	VB
46545	537	2	invt	invt	JJ
46545	537	3	.	.	.
46545	538	1	Inventory	Inventory	NNP
46545	538	2	I.	I.	NNP
46545	538	3	O.	O.	NNP
46545	538	4	U.	U.	NNP
46545	538	5	I	-PRON-	PRP
46545	538	6	owe	owe	VBP
46545	538	7	you	-PRON-	PRP
46545	538	8	;	;	:
46545	538	9	A	a	DT
46545	538	10	due	due	JJ
46545	538	11	bill	bill	NN
46545	538	12	J.	J.	NNP
46545	539	1	Journal	Journal	NNP
46545	539	2	lb	lb	IN
46545	539	3	.	.	.
46545	540	1	Pound	pound	NN
46545	540	2	lbr	lbr	NN
46545	540	3	.	.	.
46545	541	1	Lumber	lumber	NN
46545	541	2	lab	lab	NN
46545	541	3	.	.	.
46545	542	1	Labor	Labor	NNP
46545	542	2	Manf	Manf	NNP
46545	542	3	.	.	.
46545	543	1	Manufacture	Manufacture	NNP
46545	543	2	Mdse	Mdse	NNP
46545	543	3	.	.	.
46545	544	1	Merchandise	merchandise	NN
46545	544	2	Mem	Mem	NNP
46545	544	3	.	.	.
46545	545	1	Memorandum	Memorandum	NNP
46545	545	2	Mfd	Mfd	NNP
46545	545	3	.	.	.
46545	546	1	Manufactured	Manufactured	NNP
46545	546	2	Mfst	Mfst	NNP
46545	546	3	.	.	.
46545	547	1	Manifest	Manifest	NNP
46545	547	2	Mfr	Mfr	NNP
46545	547	3	.	.	.
46545	548	1	Manufacturer	Manufacturer	NNP
46545	548	2	Mo.	Mo.	NNP
46545	549	1	or	or	CC
46545	549	2	mo	mo	NNP
46545	549	3	.	.	.
46545	550	1	Month	Month	NNP
46545	550	2	Mtg	Mtg	NNP
46545	550	3	.	.	.
46545	551	1	Mortgage	mortgage	NN
46545	551	2	Ms.	Ms.	NNP
46545	551	3	Manuscript	Manuscript	NNP
46545	551	4	Mut	Mut	NNP
46545	551	5	.	.	.
46545	552	1	Mutual	mutual	JJ
46545	552	2	Nat	Nat	NNP
46545	552	3	.	.	.
46545	553	1	or	or	CC
46545	553	2	Nat'l	nat'l	ADD
46545	553	3	.	.	.
46545	554	1	National	National	NNP
46545	554	2	N.	N.	NNP
46545	554	3	B.	B.	NNP
46545	555	1	Take	take	VB
46545	555	2	notice	notice	NN
46545	555	3	No	no	NN
46545	555	4	.	.	.
46545	556	1	Number	Number	NNP
46545	556	2	N.	N.	NNP
46545	556	3	P.	P.	NNP
46545	556	4	Notary	Notary	NNP
46545	556	5	Public	Public	NNP
46545	556	6	,	,	,
46545	556	7	Net	Net	NNP
46545	556	8	Proceeds	Proceeds	NNP
46545	556	9	O.	O.	NNP
46545	557	1	B.	B.	NNP
46545	558	1	Order	Order	NNP
46545	558	2	Book	Book	NNP
46545	558	3	O.	O.	NNP
46545	558	4	K.	K.	NNP
46545	558	5	All	All	NNP
46545	558	6	Correct	Correct	NNP
46545	558	7	;	;	:
46545	558	8	Approved	approve	VBN
46545	558	9	oz	oz	IN
46545	558	10	.	.	.
46545	559	1	Ounce	Ounce	NNP
46545	559	2	p.	p.	NN
46545	559	3	Page	Page	NNP
46545	559	4	pp	pp	NNP
46545	559	5	.	.	.
46545	560	1	Pages	page	NNS
46545	560	2	pay't	pay't	NNS
46545	560	3	or	or	CC
46545	560	4	pm't	pm't	NNS
46545	560	5	.	.	.
46545	561	1	Payment	payment	NN
46545	561	2	pc	pc	NN
46545	561	3	.	.	.
46545	562	1	Piece	piece	NN
46545	562	2	pcs	pc	NNS
46545	562	3	.	.	.
46545	563	1	Pieces	Pieces	NNP
46545	563	2	P.	P.	NNP
46545	563	3	B.	B.	NNP
46545	564	1	Pass	Pass	NNP
46545	564	2	Book	Book	NNP
46545	564	3	P.	P.	NNP
46545	564	4	C.	C.	NNP
46545	564	5	B.	B.	NNP
46545	565	1	Petty	petty	JJ
46545	565	2	Cash	cash	NN
46545	565	3	Book	book	NN
46545	565	4	pd	pd	NN
46545	565	5	.	.	.
46545	566	1	Paid	pay	VBN
46545	566	2	per	per	IN
46545	566	3	.	.	.
46545	567	1	By	by	IN
46545	567	2	;	;	:
46545	567	3	By	by	IN
46545	567	4	the	the	DT
46545	567	5	per	per	IN
46545	567	6	an	an	DT
46545	567	7	.	.	.
46545	568	1	By	by	IN
46545	568	2	the	the	DT
46545	568	3	year	year	NN
46545	568	4	pk	pk	NN
46545	568	5	.	.	.
46545	569	1	Peck	peck	NN
46545	569	2	pkg	pkg	NN
46545	569	3	.	.	.
46545	570	1	Package	package	NN
46545	570	2	pop	pop	NN
46545	570	3	.	.	.
46545	571	1	Population	population	NN
46545	571	2	pref	pref	NN
46545	571	3	.	.	.
46545	572	1	Preferred	Preferred	NNP
46545	572	2	Prem	Prem	NNP
46545	572	3	.	.	.
46545	573	1	Premium	Premium	NNP
46545	573	2	Pro	Pro	NNP
46545	573	3	.	.	.
46545	574	1	Proceeds	proceed	NNS
46545	574	2	prop'r	prop'r	CD
46545	574	3	.	.	.
46545	575	1	Proprietor	proprietor	NN
46545	575	2	prox	prox	NN
46545	575	3	.	.	.
46545	576	1	Next	next	JJ
46545	576	2	Month	Month	NNP
46545	576	3	P.	P.	NNP
46545	576	4	S.	S.	NNP
46545	576	5	Postscript	Postscript	NNP
46545	576	6	pub	pub	NN
46545	576	7	.	.	.
46545	577	1	Publisher	publisher	NN
46545	577	2	Qr	Qr	NNP
46545	577	3	.	.	.
46545	578	1	or	or	CC
46545	578	2	qr	qr	NNP
46545	578	3	.	.	.
46545	579	1	Quarter	quarter	NN
46545	579	2	,	,	,
46545	579	3	Quire	Quire	NNP
46545	579	4	Qt	Qt	NNP
46545	579	5	.	.	.
46545	580	1	or	or	CC
46545	580	2	qt	qt	NNP
46545	580	3	.	.	.
46545	581	1	Quart	Quart	NNP
46545	581	2	rec'd	rec'd	NNS
46545	581	3	.	.	.
46545	582	1	Received	receive	VBN
46545	582	2	ret'd	ret'd	NNS
46545	582	3	.	.	.
46545	583	1	Returned	Returned	NNP
46545	583	2	R.	R.	NNP
46545	583	3	R.	R.	NNP
46545	583	4	Railroad	Railroad	NNP
46545	583	5	Ry	Ry	NNP
46545	583	6	.	.	.
46545	584	1	Railway	Railway	NNP
46545	584	2	S.	S.	NNP
46545	584	3	B.	B.	NNP
46545	585	1	Sales	Sales	NNP
46545	585	2	Book	Book	NNP
46545	585	3	S.	S.	NNP
46545	585	4	E.	E.	NNP
46545	585	5	Single	Single	NNP
46545	585	6	Entry	Entry	NNP
46545	585	7	Sec	Sec	NNP
46545	585	8	.	.	.
46545	586	1	Secretary	Secretary	NNP
46545	586	2	Shipt	Shipt	NNP
46545	586	3	.	.	.
46545	587	1	Shipment	Shipment	NNP
46545	587	2	Shs	Shs	NNP
46545	587	3	.	.	.
46545	588	1	Shares	Shares	NNP
46545	588	2	Sig	Sig	NNP
46545	588	3	.	.	.
46545	589	1	Signature	Signature	NNP
46545	589	2	S.	S.	NNP
46545	589	3	S.	S.	NNP
46545	589	4	Steamship	Steamship	NNP
46545	589	5	s.	s.	NNP
46545	589	6	s.	s.	NNP
46545	589	7	To	to	IN
46545	589	8	wit	wit	NN
46545	589	9	;	;	,
46545	589	10	Namely	namely	RB
46545	589	11	St.	St.	NNP
46545	589	12	dft	dft	NN
46545	589	13	.	.	.
46545	590	1	Sight	Sight	NNP
46545	590	2	Draft	Draft	NNP
46545	590	3	Sund	Sund	NNP
46545	590	4	.	.	.
46545	591	1	Sundry	Sundry	NNP
46545	591	2	Supt	Supt	NNP
46545	591	3	.	.	.
46545	592	1	Superintendent	Superintendent	NNP
46545	592	2	sq	sq	NNP
46545	592	3	.	.	.
46545	593	1	Square	Square	NNP
46545	593	2	T.	T.	NNP
46545	593	3	B.	b.	NN
46545	594	1	Trial	Trial	NNP
46545	594	2	Balance	Balance	NNP
46545	594	3	;	;	:
46545	594	4	Time	Time	NNP
46545	594	5	Book	Book	NNP
46545	594	6	ult	ult	NN
46545	594	7	.	.	.
46545	595	1	Ultimo	Ultimo	NNP
46545	595	2	;	;	:
46545	595	3	Last	last	JJ
46545	595	4	month	month	NN
46545	595	5	via	via	IN
46545	595	6	.	.	.
46545	596	1	By	by	IN
46545	596	2	way	way	NN
46545	596	3	of	of	IN
46545	596	4	viz	viz	NN
46545	596	5	.	.	.
46545	597	1	Namely	namely	RB
46545	597	2	Vol	Vol	NNP
46545	597	3	.	.	.
46545	598	1	Volume	volume	NN
46545	598	2	vs.	vs.	JJ
46545	598	3	Against	against	IN
46545	598	4	W.	W.	NNP
46545	598	5	B.	B.	NNP
46545	599	1	Way	Way	NNP
46545	599	2	Bill	Bill	NNP
46545	599	3	Wk	Wk	NNP
46545	599	4	.	.	.
46545	600	1	Week	Week	NNP
46545	600	2	Wt	Wt	NNP
46545	600	3	.	.	.
46545	601	1	or	or	CC
46545	601	2	wt	wt	NNP
46545	601	3	.	.	.
46545	602	1	Weight	Weight	NNP
46545	602	2	yr	yr	NNP
46545	602	3	.	.	.
46545	602	4	Year	year	NN
46545	602	5	yd	yd	NNP
46545	602	6	.	.	.
46545	603	1	or	or	CC
46545	603	2	yds	yds	NNP
46545	603	3	.	.	.
46545	604	1	Yard	yard	NN
46545	604	2	or	or	CC
46545	604	3	Yards	Yards	NNP
46545	604	4	COMMERCIAL	commercial	JJ
46545	604	5	SIGNS	signs	NN
46545	604	6	AND	and	CC
46545	604	7	CHARACTERS	character	NNS
46545	604	8	The	the	DT
46545	604	9	signs	sign	NNS
46545	604	10	and	and	CC
46545	604	11	characters	character	NNS
46545	604	12	most	most	RBS
46545	604	13	commonly	commonly	RB
46545	604	14	used	use	VBN
46545	604	15	in	in	IN
46545	604	16	business	business	NN
46545	604	17	are	be	VBP
46545	604	18	the	the	DT
46545	604	19	following	follow	VBG
46545	604	20	:	:	:
46545	604	21	@	@	NFP
46545	604	22	To	to	TO
46545	604	23	or	or	CC
46545	604	24	At	at	IN
46545	604	25	a	a	NN
46545	604	26	/	/	SYM
46545	604	27	c	c	NN
46545	604	28	Account	Account	NNP
46545	604	29	B	B	NNP
46545	604	30	/	/	SYM
46545	604	31	L	L	NNP
46545	604	32	Bill	Bill	NNP
46545	604	33	of	of	IN
46545	604	34	Lading	Lading	NNP
46545	604	35	B	B	NNP
46545	604	36	/	/	SYM
46545	604	37	R	R	NNP
46545	604	38	Bills	bill	NNS
46545	604	39	Receivable	receivable	JJ
46545	604	40	or	or	CC
46545	604	41	Bill	Bill	NNP
46545	604	42	Rendered	Rendered	NNP
46545	604	43	B	B	NNP
46545	604	44	/	/	SYM
46545	604	45	P	p	NN
46545	604	46	Bills	Bills	NNPS
46545	604	47	Payable	payable	JJ
46545	604	48	B	B	NNP
46545	604	49	/	/	SYM
46545	604	50	S	S	NNP
46545	604	51	Bill	Bill	NNP
46545	604	52	of	of	IN
46545	604	53	Sale	Sale	NNP
46545	604	54	¢	¢	NNP
46545	604	55	Cents	Cents	NNP
46545	604	56	c	c	NNP
46545	604	57	/	/	SYM
46545	604	58	o	o	NN
46545	604	59	Care	care	NN
46545	604	60	of	of	IN
46545	604	61	D	d	NN
46545	604	62	/	/	SYM
46545	604	63	D	D	NNP
46545	604	64	Days	day	NNS
46545	604	65	after	after	IN
46545	604	66	date	date	NN
46545	604	67	D	d	NN
46545	604	68	/	/	SYM
46545	604	69	S	S	NNP
46545	604	70	Days	day	NNS
46545	604	71	after	after	IN
46545	604	72	sight	sight	NN
46545	604	73	F	F	NNP
46545	604	74	/	/	SYM
46545	604	75	B	B	NNP
46545	604	76	Free	Free	NNP
46545	604	77	on	on	IN
46545	604	78	board	board	NN
46545	604	79	J	J	NNP
46545	604	80	/	/	,
46545	604	81	A	A	NNP
46545	604	82	Joint	Joint	NNP
46545	604	83	Account	Account	NNP
46545	604	84	L	L	NNP
46545	604	85	/	/	SYM
46545	604	86	C	C	NNP
46545	604	87	Letter	Letter	NNP
46545	604	88	of	of	IN
46545	604	89	Credit	Credit	NNP
46545	604	90	L	L	NNP
46545	604	91	/	/	SYM
46545	604	92	M	M	NNP
46545	604	93	Letters	Letters	NNPS
46545	604	94	of	of	IN
46545	604	95	Marque	Marque	NNP
46545	604	96	£	£	NNP
46545	604	97	Pounds	Pounds	NNPS
46545	604	98	Sterling	Sterling	NNP
46545	604	99	o	o	NN
46545	604	100	/	/	SYM
46545	604	101	c	c	NN
46545	604	102	On	on	IN
46545	604	103	account	account	NN
46545	604	104	o	o	NN
46545	604	105	/	/	SYM
46545	604	106	c	c	NN
46545	604	107	Out	out	IN
46545	604	108	of	of	IN
46545	604	109	courtesy	courtesy	NN
46545	604	110	%	%	NN
46545	604	111	Per	per	IN
46545	604	112	cent	cent	NN
46545	604	113	p	p	NN
46545	604	114	Per	per	IN
46545	604	115	$	$	$
46545	604	116	Dollars	dollar	NNS
46545	604	117	#	#	NN
46545	604	118	Number	number	NN
46545	604	119	,	,	,
46545	604	120	if	if	IN
46545	604	121	written	write	VBN
46545	604	122	before	before	IN
46545	604	123	a	a	DT
46545	604	124	figure	figure	NN
46545	604	125	,	,	,
46545	604	126	as	as	IN
46545	604	127	#	#	$
46545	604	128	25	25	CD
46545	604	129	;	;	:
46545	604	130	Pounds	pound	NNS
46545	604	131	,	,	,
46545	604	132	if	if	IN
46545	604	133	written	write	VBN
46545	604	134	after	after	RB
46545	604	135	,	,	,
46545	604	136	as	as	IN
46545	604	137	25	25	CD
46545	604	138	#	#	$
46545	604	139	[	[	-LRB-
46545	604	140	check	check	NN
46545	604	141	mark	mark	NN
46545	604	142	]	]	-RRB-
46545	604	143	Check	Check	NNP
46545	604	144	Mark	Mark	NNP
46545	604	145	"	"	''
46545	604	146	Ditto	ditto	NN
46545	604	147	°	°	NNS
46545	604	148	Degrees	degree	NNS
46545	604	149	'	'	POS
46545	604	150	Prime	Prime	NNP
46545	604	151	;	;	:
46545	604	152	Minute	minute	NN
46545	604	153	;	;	:
46545	604	154	Feet	foot	NNS
46545	604	155	"	"	''
46545	604	156	Seconds	second	NNS
46545	604	157	;	;	:
46545	604	158	Inches	inch	NNS
46545	604	159	;	;	:
46545	604	160	also	also	RB
46545	604	161	used	use	VBN
46545	604	162	as	as	IN
46545	604	163	Ditto	Ditto	NNP
46545	604	164	marks	mark	VBZ
46545	604	165	1¹	1¹	CD
46545	604	166	One	one	CD
46545	604	167	and	and	CC
46545	604	168	one	one	CD
46545	604	169	-	-	HYPH
46545	604	170	fourth	fourth	CD
46545	604	171	1²	1²	CD
46545	604	172	One	one	CD
46545	604	173	and	and	CC
46545	604	174	one	one	CD
46545	604	175	-	-	HYPH
46545	604	176	half	half	NN
46545	604	177	1³	1³	CD
46545	604	178	One	one	CD
46545	604	179	and	and	CC
46545	604	180	three	three	CD
46545	604	181	-	-	HYPH
46545	604	182	fourths	fourth	NNS
46545	604	183	+	+	NNP
46545	604	184	Plus	Plus	NNP
46545	604	185	-	-	HYPH
46545	604	186	Minus	Minus	NNP
46545	604	187	×	×	NNS
46545	604	188	By	by	IN
46545	604	189	or	or	CC
46545	604	190	times	time	NNS
46545	604	191	÷	÷	NN
46545	604	192	Divided	divide	VBN
46545	604	193	by	by	IN
46545	604	194	=	=	NNS
46545	604	195	Equals	Equals	NNP
46545	604	196	DEFINITION	DEFINITION	NNS
46545	604	197	AND	and	CC
46545	604	198	OBJECTS	object	NNS
46545	604	199	OF	of	IN
46545	604	200	BOOKKEEPING	bookkeeping	NN
46545	604	201	1	1	CD
46545	604	202	.	.	.
46545	605	1	Bookkeeping	bookkeeping	NN
46545	605	2	is	be	VBZ
46545	605	3	the	the	DT
46545	605	4	art	art	NN
46545	605	5	of	of	IN
46545	605	6	recording	record	VBG
46545	605	7	the	the	DT
46545	605	8	transactions	transaction	NNS
46545	605	9	of	of	IN
46545	605	10	a	a	DT
46545	605	11	business	business	NN
46545	605	12	in	in	IN
46545	605	13	a	a	DT
46545	605	14	manner	manner	NN
46545	605	15	that	that	WDT
46545	605	16	makes	make	VBZ
46545	605	17	it	-PRON-	PRP
46545	605	18	possible	possible	JJ
46545	605	19	to	to	TO
46545	605	20	determine	determine	VB
46545	605	21	the	the	DT
46545	605	22	accuracy	accuracy	NN
46545	605	23	of	of	IN
46545	605	24	the	the	DT
46545	605	25	records	record	NNS
46545	605	26	.	.	.
46545	606	1	The	the	DT
46545	606	2	objects	object	NNS
46545	606	3	of	of	IN
46545	606	4	bookkeeping	bookkeeping	NN
46545	606	5	are	be	VBP
46545	606	6	:	:	:
46545	606	7	(	(	-LRB-
46545	606	8	_	_	NNP
46545	606	9	a	a	DT
46545	606	10	_	_	NNP
46545	606	11	)	)	-RRB-
46545	606	12	To	to	TO
46545	606	13	exhibit	exhibit	VB
46545	606	14	a	a	DT
46545	606	15	record	record	NN
46545	606	16	of	of	IN
46545	606	17	the	the	DT
46545	606	18	separate	separate	JJ
46545	606	19	transactions	transaction	NNS
46545	606	20	of	of	IN
46545	606	21	a	a	DT
46545	606	22	business	business	NN
46545	606	23	.	.	.
46545	607	1	(	(	-LRB-
46545	607	2	_	_	NNP
46545	607	3	b	b	NNP
46545	607	4	_	_	NNP
46545	607	5	)	)	-RRB-
46545	607	6	To	to	TO
46545	607	7	furnish	furnish	VB
46545	607	8	statistical	statistical	JJ
46545	607	9	information	information	NN
46545	607	10	in	in	IN
46545	607	11	respect	respect	NN
46545	607	12	to	to	IN
46545	607	13	any	any	DT
46545	607	14	particular	particular	JJ
46545	607	15	class	class	NN
46545	607	16	of	of	IN
46545	607	17	transactions	transaction	NNS
46545	607	18	.	.	.
46545	608	1	(	(	-LRB-
46545	608	2	_	_	NNP
46545	608	3	c	c	NNP
46545	608	4	_	_	NNP
46545	608	5	)	)	-RRB-
46545	608	6	To	to	TO
46545	608	7	exhibit	exhibit	VB
46545	608	8	the	the	DT
46545	608	9	financial	financial	JJ
46545	608	10	standing	standing	NN
46545	608	11	or	or	CC
46545	608	12	condition	condition	NN
46545	608	13	of	of	IN
46545	608	14	a	a	DT
46545	608	15	business	business	NN
46545	608	16	.	.	.
46545	609	1	When	when	WRB
46545	609	2	properly	properly	RB
46545	609	3	assembled	assemble	VBD
46545	609	4	the	the	DT
46545	609	5	bookkeeping	bookkeepe	VBG
46545	609	6	records	record	NNS
46545	609	7	become	become	VBP
46545	609	8	_	_	NNP
46545	609	9	accounts	account	NNS
46545	609	10	_	_	NNP
46545	609	11	(	(	-LRB-
46545	609	12	for	for	IN
46545	609	13	definition	definition	NN
46545	609	14	,	,	,
46545	609	15	see	see	VB
46545	609	16	Dictionary	Dictionary	NNP
46545	609	17	of	of	IN
46545	609	18	Commercial	Commercial	NNP
46545	609	19	Terms	Terms	NNPS
46545	609	20	)	)	-RRB-
46545	609	21	.	.	.
46545	610	1	If	if	IN
46545	610	2	correct	correct	JJ
46545	610	3	methods	method	NNS
46545	610	4	are	be	VBP
46545	610	5	used	use	VBN
46545	610	6	,	,	,
46545	610	7	the	the	DT
46545	610	8	bookkeeping	bookkeepe	VBG
46545	610	9	records	record	NNS
46545	610	10	will	will	MD
46545	610	11	be	be	VB
46545	610	12	assembled	assemble	VBN
46545	610	13	or	or	CC
46545	610	14	grouped	group	VBN
46545	610	15	in	in	IN
46545	610	16	a	a	DT
46545	610	17	manner	manner	NN
46545	610	18	to	to	TO
46545	610	19	show	show	VB
46545	610	20	their	-PRON-	PRP$
46545	610	21	exact	exact	JJ
46545	610	22	nature	nature	NN
46545	610	23	and	and	CC
46545	610	24	their	-PRON-	PRP$
46545	610	25	bearing	bearing	NN
46545	610	26	on	on	IN
46545	610	27	the	the	DT
46545	610	28	status	status	NN
46545	610	29	of	of	IN
46545	610	30	the	the	DT
46545	610	31	business	business	NN
46545	610	32	,	,	,
46545	610	33	or	or	CC
46545	610	34	the	the	DT
46545	610	35	standing	standing	NN
46545	610	36	of	of	IN
46545	610	37	the	the	DT
46545	610	38	account	account	NN
46545	610	39	.	.	.
46545	611	1	=	=	SYM
46545	611	2	2	2	CD
46545	611	3	.	.	.
46545	612	1	Debit.=	Debit.=	NNP
46545	612	2	The	the	DT
46545	612	3	term	term	NN
46545	612	4	_	_	NNP
46545	612	5	debit	debit	NN
46545	612	6	_	_	NNP
46545	612	7	designates	designate	VBZ
46545	612	8	those	those	DT
46545	612	9	items	item	NNS
46545	612	10	in	in	IN
46545	612	11	an	an	DT
46545	612	12	account	account	NN
46545	612	13	representing	represent	VBG
46545	612	14	values	value	NNS
46545	612	15	with	with	IN
46545	612	16	which	which	WDT
46545	612	17	we	-PRON-	PRP
46545	612	18	have	have	VBP
46545	612	19	parted	part	VBN
46545	612	20	,	,	,
46545	612	21	or	or	CC
46545	612	22	transferred	transfer	VBN
46545	612	23	to	to	IN
46545	612	24	another	another	DT
46545	612	25	person	person	NN
46545	612	26	or	or	CC
46545	612	27	account	account	NN
46545	612	28	.	.	.
46545	613	1	Debits	debit	NNS
46545	613	2	are	be	VBP
46545	613	3	always	always	RB
46545	613	4	placed	place	VBN
46545	613	5	on	on	IN
46545	613	6	the	the	DT
46545	613	7	left	left	JJ
46545	613	8	side	side	NN
46545	613	9	(	(	-LRB-
46545	613	10	or	or	CC
46545	613	11	in	in	IN
46545	613	12	the	the	DT
46545	613	13	left	left	JJ
46545	613	14	-	-	HYPH
46545	613	15	hand	hand	NN
46545	613	16	column	column	NN
46545	613	17	)	)	-RRB-
46545	613	18	of	of	IN
46545	613	19	an	an	DT
46545	613	20	account	account	NN
46545	613	21	.	.	.
46545	614	1	Debits	debit	NNS
46545	614	2	to	to	IN
46545	614	3	persons	person	NNS
46545	614	4	are	be	VBP
46545	614	5	of	of	IN
46545	614	6	the	the	DT
46545	614	7	following	follow	VBG
46545	614	8	classes	class	NNS
46545	614	9	:	:	:
46545	614	10	(	(	-LRB-
46545	614	11	_	_	NNP
46545	614	12	a	a	DT
46545	614	13	_	_	NNP
46545	614	14	)	)	-RRB-
46545	614	15	The	the	DT
46545	614	16	transfer	transfer	NN
46545	614	17	of	of	IN
46545	614	18	merchandise	merchandise	NN
46545	614	19	.	.	.
46545	615	1	(	(	-LRB-
46545	615	2	_	_	NNP
46545	615	3	b	b	NNP
46545	615	4	_	_	NNP
46545	615	5	)	)	-RRB-
46545	615	6	The	the	DT
46545	615	7	rendering	rendering	NN
46545	615	8	of	of	IN
46545	615	9	services	service	NNS
46545	615	10	.	.	.
46545	616	1	(	(	-LRB-
46545	616	2	_	_	NNP
46545	616	3	c	c	NNP
46545	616	4	_	_	NNP
46545	616	5	)	)	-RRB-
46545	616	6	The	the	DT
46545	616	7	use	use	NN
46545	616	8	of	of	IN
46545	616	9	something	something	NN
46545	616	10	of	of	IN
46545	616	11	value	value	NN
46545	616	12	.	.	.
46545	617	1	_	_	NNP
46545	617	2	Examples_--	examples_--	CD
46545	617	3	(	(	-LRB-
46545	617	4	_	_	NNP
46545	617	5	a	a	DT
46545	617	6	_	_	NN
46545	617	7	)	)	-RRB-
46545	617	8	We	-PRON-	PRP
46545	617	9	sell	sell	VBP
46545	617	10	to	to	IN
46545	617	11	John	John	NNP
46545	617	12	Doe	Doe	NNP
46545	617	13	two	two	CD
46545	617	14	tons	ton	NNS
46545	617	15	of	of	IN
46545	617	16	coal	coal	NN
46545	617	17	at	at	IN
46545	617	18	$	$	$
46545	617	19	7.50	7.50	CD
46545	617	20	per	per	IN
46545	617	21	ton	ton	NN
46545	617	22	.	.	.
46545	618	1	We	-PRON-	PRP
46545	618	2	_	_	IN
46545	618	3	debit	debit	NN
46545	618	4	_	_	IN
46545	618	5	his	-PRON-	PRP$
46545	618	6	account	account	NN
46545	618	7	with	with	IN
46545	618	8	the	the	DT
46545	618	9	amount	amount	NN
46545	618	10	.	.	.
46545	619	1	(	(	-LRB-
46545	619	2	_	_	NNP
46545	619	3	b	b	NNP
46545	619	4	_	_	NNP
46545	619	5	)	)	-RRB-
46545	619	6	We	-PRON-	PRP
46545	619	7	render	render	VBP
46545	619	8	services	service	NNS
46545	619	9	to	to	IN
46545	619	10	Thos	Thos	NNP
46545	619	11	.	.	.
46545	620	1	Ryan	Ryan	NNP
46545	620	2	for	for	IN
46545	620	3	which	which	WDT
46545	620	4	he	-PRON-	PRP
46545	620	5	is	be	VBZ
46545	620	6	to	to	TO
46545	620	7	pay	pay	VB
46545	620	8	us	-PRON-	PRP
46545	620	9	a	a	DT
46545	620	10	stated	state	VBN
46545	620	11	fee	fee	NN
46545	620	12	.	.	.
46545	621	1	We	-PRON-	PRP
46545	621	2	_	_	IN
46545	621	3	debit	debit	NN
46545	621	4	_	_	IN
46545	621	5	his	-PRON-	PRP$
46545	621	6	account	account	NN
46545	621	7	with	with	IN
46545	621	8	the	the	DT
46545	621	9	amount	amount	NN
46545	621	10	of	of	IN
46545	621	11	the	the	DT
46545	621	12	fee	fee	NN
46545	621	13	.	.	.
46545	622	1	(	(	-LRB-
46545	622	2	_	_	NNP
46545	622	3	c	c	NNP
46545	622	4	_	_	NNP
46545	622	5	)	)	-RRB-
46545	622	6	We	-PRON-	PRP
46545	622	7	are	be	VBP
46545	622	8	to	to	TO
46545	622	9	pay	pay	VB
46545	622	10	rent	rent	NN
46545	622	11	for	for	IN
46545	622	12	the	the	DT
46545	622	13	use	use	NN
46545	622	14	of	of	IN
46545	622	15	our	-PRON-	PRP$
46545	622	16	offices	office	NNS
46545	622	17	.	.	.
46545	623	1	Our	-PRON-	PRP$
46545	623	2	landlord	landlord	NN
46545	623	3	_	_	NNP
46545	623	4	debits	debit	VBZ
46545	623	5	_	_	IN
46545	623	6	us	-PRON-	PRP
46545	623	7	with	with	IN
46545	623	8	the	the	DT
46545	623	9	amount	amount	NN
46545	623	10	.	.	.
46545	624	1	=3	=3	NNP
46545	624	2	.	.	.
46545	625	1	Credit.=	credit.=	RB
46545	625	2	The	the	DT
46545	625	3	term	term	NN
46545	625	4	_	_	NNP
46545	625	5	credit	credit	NN
46545	625	6	_	_	NNP
46545	625	7	designates	designate	VBZ
46545	625	8	those	those	DT
46545	625	9	items	item	NNS
46545	625	10	in	in	IN
46545	625	11	an	an	DT
46545	625	12	account	account	NN
46545	625	13	representing	represent	VBG
46545	625	14	value	value	NN
46545	625	15	which	which	WDT
46545	625	16	we	-PRON-	PRP
46545	625	17	have	have	VBP
46545	625	18	received	receive	VBN
46545	625	19	or	or	CC
46545	625	20	which	which	WDT
46545	625	21	has	have	VBZ
46545	625	22	been	be	VBN
46545	625	23	transferred	transfer	VBN
46545	625	24	to	to	IN
46545	625	25	us	-PRON-	PRP
46545	625	26	.	.	.
46545	626	1	Credits	credit	NNS
46545	626	2	are	be	VBP
46545	626	3	always	always	RB
46545	626	4	placed	place	VBN
46545	626	5	on	on	IN
46545	626	6	the	the	DT
46545	626	7	right	right	JJ
46545	626	8	side	side	NN
46545	626	9	(	(	-LRB-
46545	626	10	or	or	CC
46545	626	11	in	in	IN
46545	626	12	the	the	DT
46545	626	13	right	right	JJ
46545	626	14	-	-	HYPH
46545	626	15	hand	hand	NN
46545	626	16	column	column	NN
46545	626	17	)	)	-RRB-
46545	626	18	of	of	IN
46545	626	19	an	an	DT
46545	626	20	account	account	NN
46545	626	21	.	.	.
46545	627	1	Credits	credit	NNS
46545	627	2	to	to	IN
46545	627	3	persons	person	NNS
46545	627	4	are	be	VBP
46545	627	5	of	of	IN
46545	627	6	the	the	DT
46545	627	7	following	follow	VBG
46545	627	8	classes	class	NNS
46545	627	9	:	:	:
46545	627	10	(	(	-LRB-
46545	627	11	_	_	NNP
46545	627	12	a	a	DT
46545	627	13	_	_	NNP
46545	627	14	)	)	-RRB-
46545	627	15	The	the	DT
46545	627	16	receipt	receipt	NN
46545	627	17	of	of	IN
46545	627	18	merchandise	merchandise	NN
46545	627	19	or	or	CC
46545	627	20	money	money	NN
46545	627	21	.	.	.
46545	628	1	(	(	-LRB-
46545	628	2	_	_	NNP
46545	628	3	b	b	NNP
46545	628	4	_	_	NNP
46545	628	5	)	)	-RRB-
46545	628	6	The	the	DT
46545	628	7	rendering	rendering	NN
46545	628	8	of	of	IN
46545	628	9	services	service	NNS
46545	628	10	.	.	.
46545	629	1	(	(	-LRB-
46545	629	2	_	_	NNP
46545	629	3	c	c	NNP
46545	629	4	_	_	NNP
46545	629	5	)	)	-RRB-
46545	629	6	The	the	DT
46545	629	7	use	use	NN
46545	629	8	of	of	IN
46545	629	9	something	something	NN
46545	629	10	of	of	IN
46545	629	11	value	value	NN
46545	629	12	.	.	.
46545	630	1	_	_	NNP
46545	630	2	Examples_--	examples_--	CD
46545	630	3	(	(	-LRB-
46545	630	4	_	_	NNP
46545	630	5	a	a	DT
46545	630	6	_	_	NNP
46545	630	7	)	)	-RRB-
46545	630	8	John	John	NNP
46545	630	9	Doe	Doe	NNP
46545	630	10	pays	pay	VBZ
46545	630	11	us	-PRON-	PRP
46545	630	12	$	$	$
46545	630	13	10.00	10.00	CD
46545	630	14	on	on	IN
46545	630	15	account	account	NN
46545	630	16	.	.	.
46545	631	1	We	-PRON-	PRP
46545	631	2	_	_	NNP
46545	631	3	credit	credit	NN
46545	631	4	_	_	IN
46545	631	5	his	-PRON-	PRP$
46545	631	6	account	account	NN
46545	631	7	with	with	IN
46545	631	8	the	the	DT
46545	631	9	amount	amount	NN
46545	631	10	.	.	.
46545	632	1	(	(	-LRB-
46545	632	2	_	_	NNP
46545	632	3	b	b	NNP
46545	632	4	_	_	NNP
46545	632	5	)	)	-RRB-
46545	632	6	Our	-PRON-	PRP$
46545	632	7	attorney	attorney	NN
46545	632	8	makes	make	VBZ
46545	632	9	a	a	DT
46545	632	10	charge	charge	NN
46545	632	11	for	for	IN
46545	632	12	legal	legal	JJ
46545	632	13	services	service	NNS
46545	632	14	.	.	.
46545	633	1	We	-PRON-	PRP
46545	633	2	_	_	NNP
46545	633	3	credit	credit	NN
46545	633	4	_	_	IN
46545	633	5	his	-PRON-	PRP$
46545	633	6	account	account	NN
46545	633	7	with	with	IN
46545	633	8	the	the	DT
46545	633	9	amount	amount	NN
46545	633	10	.	.	.
46545	634	1	(	(	-LRB-
46545	634	2	_	_	NNP
46545	634	3	c	c	NNP
46545	634	4	_	_	NNP
46545	634	5	)	)	-RRB-
46545	634	6	We	-PRON-	PRP
46545	634	7	rent	rent	VBP
46545	634	8	or	or	CC
46545	634	9	lease	lease	VBP
46545	634	10	property	property	NN
46545	634	11	to	to	IN
46545	634	12	another	another	DT
46545	634	13	;	;	:
46545	634	14	and	and	CC
46545	634	15	when	when	WRB
46545	634	16	payment	payment	NN
46545	634	17	is	be	VBZ
46545	634	18	made	make	VBN
46545	634	19	,	,	,
46545	634	20	we	-PRON-	PRP
46545	634	21	_	_	NNP
46545	634	22	credit	credit	NN
46545	634	23	_	_	IN
46545	634	24	his	-PRON-	PRP$
46545	634	25	account	account	NN
46545	634	26	.	.	.
46545	635	1	=	=	SYM
46545	635	2	4	4	CD
46545	635	3	.	.	.
46545	636	1	Rules	rule	NNS
46545	636	2	for	for	IN
46545	636	3	Debit	Debit	NNP
46545	636	4	and	and	CC
46545	636	5	Credit.=	Credit.=	NNP
46545	636	6	Debit	Debit	NNP
46545	636	7	and	and	CC
46545	636	8	credit	credit	NN
46545	636	9	are	be	VBP
46545	636	10	the	the	DT
46545	636	11	fundamental	fundamental	JJ
46545	636	12	principles	principle	NNS
46545	636	13	of	of	IN
46545	636	14	bookkeeping	bookkeepe	VBG
46545	636	15	.	.	.
46545	637	1	The	the	DT
46545	637	2	general	general	JJ
46545	637	3	rules	rule	NNS
46545	637	4	to	to	TO
46545	637	5	be	be	VB
46545	637	6	followed	follow	VBN
46545	637	7	in	in	IN
46545	637	8	debits	debit	NNS
46545	637	9	and	and	CC
46545	637	10	credits	credit	NNS
46545	637	11	are	be	VBP
46545	637	12	:	:	:
46545	637	13	Debit	debit	NN
46545	637	14	cash	cash	NN
46545	637	15	when	when	WRB
46545	637	16	you	-PRON-	PRP
46545	637	17	receive	receive	VBP
46545	637	18	it	-PRON-	PRP
46545	637	19	.	.	.
46545	638	1	Debit	Debit	NNP
46545	638	2	a	a	DT
46545	638	3	person	person	NN
46545	638	4	when	when	WRB
46545	638	5	you	-PRON-	PRP
46545	638	6	trust	trust	VBP
46545	638	7	him	-PRON-	PRP
46545	638	8	.	.	.
46545	639	1	Debit	Debit	NNP
46545	639	2	a	a	DT
46545	639	3	person	person	NN
46545	639	4	when	when	WRB
46545	639	5	you	-PRON-	PRP
46545	639	6	pay	pay	VBP
46545	639	7	him	-PRON-	PRP
46545	639	8	.	.	.
46545	640	1	Credit	credit	NN
46545	640	2	cash	cash	NN
46545	640	3	when	when	WRB
46545	640	4	you	-PRON-	PRP
46545	640	5	pay	pay	VBP
46545	640	6	it	-PRON-	PRP
46545	640	7	out	out	RP
46545	640	8	.	.	.
46545	641	1	Credit	credit	VB
46545	641	2	a	a	DT
46545	641	3	person	person	NN
46545	641	4	when	when	WRB
46545	641	5	he	-PRON-	PRP
46545	641	6	trusts	trust	VBZ
46545	641	7	you	-PRON-	PRP
46545	641	8	.	.	.
46545	642	1	Credit	credit	VB
46545	642	2	a	a	DT
46545	642	3	person	person	NN
46545	642	4	when	when	WRB
46545	642	5	he	-PRON-	PRP
46545	642	6	pays	pay	VBZ
46545	642	7	you	-PRON-	PRP
46545	642	8	.	.	.
46545	643	1	=	=	SYM
46545	643	2	5	5	CD
46545	643	3	.	.	.
46545	644	1	Balance.=	Balance.=	NNP
46545	644	2	When	when	WRB
46545	644	3	the	the	DT
46545	644	4	two	two	CD
46545	644	5	sides	side	NNS
46545	644	6	of	of	IN
46545	644	7	an	an	DT
46545	644	8	account	account	NN
46545	644	9	differ	differ	VBP
46545	644	10	in	in	IN
46545	644	11	amount	amount	NN
46545	644	12	,	,	,
46545	644	13	it	-PRON-	PRP
46545	644	14	is	be	VBZ
46545	644	15	said	say	VBN
46545	644	16	to	to	TO
46545	644	17	show	show	VB
46545	644	18	a	a	DT
46545	644	19	balance	balance	NN
46545	644	20	.	.	.
46545	645	1	If	if	IN
46545	645	2	the	the	DT
46545	645	3	debit	debit	NN
46545	645	4	side	side	NN
46545	645	5	of	of	IN
46545	645	6	the	the	DT
46545	645	7	account	account	NN
46545	645	8	is	be	VBZ
46545	645	9	the	the	DT
46545	645	10	larger	large	JJR
46545	645	11	,	,	,
46545	645	12	the	the	DT
46545	645	13	difference	difference	NN
46545	645	14	is	be	VBZ
46545	645	15	a	a	DT
46545	645	16	_	_	NNP
46545	645	17	debit	debit	NN
46545	645	18	balance	balance	NN
46545	645	19	_	_	NNP
46545	645	20	.	.	.
46545	646	1	If	if	IN
46545	646	2	the	the	DT
46545	646	3	credit	credit	NN
46545	646	4	side	side	NN
46545	646	5	of	of	IN
46545	646	6	the	the	DT
46545	646	7	account	account	NN
46545	646	8	is	be	VBZ
46545	646	9	the	the	DT
46545	646	10	larger	large	JJR
46545	646	11	,	,	,
46545	646	12	the	the	DT
46545	646	13	difference	difference	NN
46545	646	14	is	be	VBZ
46545	646	15	a	a	DT
46545	646	16	_	_	NNP
46545	646	17	credit	credit	NN
46545	646	18	balance	balance	NN
46545	646	19	_	_	NNP
46545	646	20	.	.	.
46545	647	1	_	_	NNP
46545	647	2	Example_--If	Example_--If	NNP
46545	647	3	we	-PRON-	PRP
46545	647	4	debit	debit	VBP
46545	647	5	John	John	NNP
46545	647	6	Doe	Doe	NNP
46545	647	7	's	's	POS
46545	647	8	account	account	NN
46545	647	9	for	for	IN
46545	647	10	two	two	CD
46545	647	11	tons	ton	NNS
46545	647	12	of	of	IN
46545	647	13	coal	coal	NN
46545	647	14	at	at	IN
46545	647	15	$	$	$
46545	647	16	7.50	7.50	CD
46545	647	17	a	a	DT
46545	647	18	ton	ton	NN
46545	647	19	,	,	,
46545	647	20	or	or	CC
46545	647	21	$	$	$
46545	647	22	15.00	15.00	CD
46545	647	23	(	(	-LRB-
46545	647	24	see	see	VB
46545	647	25	Example	Example	NNP
46545	647	26	(	(	-LRB-
46545	647	27	_	_	NNP
46545	647	28	a	a	DT
46545	647	29	_	_	NNP
46545	647	30	)	)	-RRB-
46545	647	31	,	,	,
46545	647	32	Article	article	NN
46545	647	33	2	2	CD
46545	647	34	)	)	-RRB-
46545	647	35	,	,	,
46545	647	36	and	and	CC
46545	647	37	credit	credit	VB
46545	647	38	his	-PRON-	PRP$
46545	647	39	account	account	NN
46545	647	40	with	with	IN
46545	647	41	$	$	$
46545	647	42	10.00	10.00	CD
46545	647	43	paid	pay	VBN
46545	647	44	(	(	-LRB-
46545	647	45	see	see	VB
46545	647	46	Example	Example	NNP
46545	647	47	(	(	-LRB-
46545	647	48	_	_	NNP
46545	647	49	a	a	DT
46545	647	50	_	_	NNP
46545	647	51	)	)	-RRB-
46545	647	52	,	,	,
46545	647	53	Article	article	NN
46545	647	54	3	3	CD
46545	647	55	)	)	-RRB-
46545	647	56	,	,	,
46545	647	57	the	the	DT
46545	647	58	debit	debit	NN
46545	647	59	side	side	NN
46545	647	60	of	of	IN
46545	647	61	the	the	DT
46545	647	62	account	account	NN
46545	647	63	is	be	VBZ
46545	647	64	$	$	$
46545	647	65	5.00	5.00	CD
46545	647	66	greater	great	JJR
46545	647	67	than	than	IN
46545	647	68	the	the	DT
46545	647	69	credit	credit	NN
46545	647	70	side	side	NN
46545	647	71	.	.	.
46545	648	1	Therefore	therefore	RB
46545	648	2	it	-PRON-	PRP
46545	648	3	shows	show	VBZ
46545	648	4	a	a	DT
46545	648	5	debit	debit	NN
46545	648	6	balance	balance	NN
46545	648	7	.	.	.
46545	649	1	METHODS	methods	JJ
46545	649	2	OF	of	IN
46545	649	3	BOOKKEEPING	bookkeeping	NN
46545	649	4	6	6	CD
46545	649	5	.	.	.
46545	650	1	There	there	EX
46545	650	2	are	be	VBP
46545	650	3	but	but	CC
46545	650	4	two	two	CD
46545	650	5	methods	method	NNS
46545	650	6	or	or	CC
46545	650	7	systems	system	NNS
46545	650	8	of	of	IN
46545	650	9	bookkeeping	bookkeeping	NN
46545	650	10	,	,	,
46545	650	11	and	and	CC
46545	650	12	they	-PRON-	PRP
46545	650	13	are	be	VBP
46545	650	14	known	know	VBN
46545	650	15	as	as	IN
46545	650	16	_	_	NNP
46545	650	17	single	single	JJ
46545	650	18	entry	entry	NN
46545	650	19	_	_	NNP
46545	650	20	and	and	CC
46545	650	21	_	_	NNP
46545	650	22	double	double	JJ
46545	650	23	entry	entry	NN
46545	650	24	_	_	NNP
46545	650	25	.	.	.
46545	651	1	No	no	RB
46545	651	2	matter	matter	RB
46545	651	3	in	in	IN
46545	651	4	what	what	WDT
46545	651	5	form	form	NN
46545	651	6	bookkeeping	bookkeeping	NN
46545	651	7	records	record	NNS
46545	651	8	are	be	VBP
46545	651	9	kept	keep	VBN
46545	651	10	,	,	,
46545	651	11	the	the	DT
46545	651	12	method	method	NN
46545	651	13	must	must	MD
46545	651	14	be	be	VB
46545	651	15	either	either	CC
46545	651	16	single	single	JJ
46545	651	17	or	or	CC
46545	651	18	double	double	JJ
46545	651	19	entry	entry	NN
46545	651	20	.	.	.
46545	652	1	Single	single	JJ
46545	652	2	entry	entry	NN
46545	652	3	is	be	VBZ
46545	652	4	used	use	VBN
46545	652	5	only	only	RB
46545	652	6	in	in	IN
46545	652	7	very	very	RB
46545	652	8	small	small	JJ
46545	652	9	businesses	business	NNS
46545	652	10	or	or	CC
46545	652	11	by	by	IN
46545	652	12	those	those	DT
46545	652	13	who	who	WP
46545	652	14	do	do	VBP
46545	652	15	not	not	RB
46545	652	16	understand	understand	VB
46545	652	17	the	the	DT
46545	652	18	advantages	advantage	NNS
46545	652	19	of	of	IN
46545	652	20	double	double	JJ
46545	652	21	entry	entry	NN
46545	652	22	.	.	.
46545	653	1	SINGLE	SINGLE	NNP
46545	653	2	ENTRY	ENTRY	NNP
46545	653	3	7	7	CD
46545	653	4	.	.	.
46545	654	1	As	as	IN
46545	654	2	the	the	DT
46545	654	3	name	name	NN
46545	654	4	indicates	indicate	VBZ
46545	654	5	,	,	,
46545	654	6	single	single	JJ
46545	654	7	entry	entry	NN
46545	654	8	is	be	VBZ
46545	654	9	a	a	DT
46545	654	10	single	single	JJ
46545	654	11	record	record	NN
46545	654	12	of	of	IN
46545	654	13	the	the	DT
46545	654	14	transaction	transaction	NN
46545	654	15	--	--	:
46545	654	16	that	that	RB
46545	654	17	is	is	RB
46545	654	18	,	,	,
46545	654	19	a	a	DT
46545	654	20	record	record	NN
46545	654	21	of	of	IN
46545	654	22	one	one	CD
46545	654	23	phase	phase	NN
46545	654	24	of	of	IN
46545	654	25	the	the	DT
46545	654	26	transaction	transaction	NN
46545	654	27	only	only	RB
46545	654	28	.	.	.
46545	655	1	_	_	NNP
46545	655	2	Example_--John	example_--john	JJ
46545	655	3	Doe	Doe	NNP
46545	655	4	's	's	POS
46545	655	5	account	account	NN
46545	655	6	would	would	MD
46545	655	7	show	show	VB
46545	655	8	that	that	IN
46545	655	9	he	-PRON-	PRP
46545	655	10	received	receive	VBD
46545	655	11	two	two	CD
46545	655	12	tons	ton	NNS
46545	655	13	of	of	IN
46545	655	14	coal	coal	NN
46545	655	15	,	,	,
46545	655	16	but	but	CC
46545	655	17	there	there	EX
46545	655	18	would	would	MD
46545	655	19	be	be	VB
46545	655	20	no	no	DT
46545	655	21	corresponding	corresponding	JJ
46545	655	22	account	account	NN
46545	655	23	to	to	TO
46545	655	24	show	show	VB
46545	655	25	that	that	IN
46545	655	26	our	-PRON-	PRP$
46545	655	27	supply	supply	NN
46545	655	28	of	of	IN
46545	655	29	coal	coal	NN
46545	655	30	had	have	VBD
46545	655	31	been	be	VBN
46545	655	32	diminished	diminish	VBN
46545	655	33	.	.	.
46545	656	1	Single	single	JJ
46545	656	2	entry	entry	NN
46545	656	3	fails	fail	VBZ
46545	656	4	to	to	TO
46545	656	5	fulfil	fulfil	VB
46545	656	6	the	the	DT
46545	656	7	object	object	NN
46545	656	8	of	of	IN
46545	656	9	bookkeeping	bookkeeping	NN
46545	656	10	,	,	,
46545	656	11	as	as	IN
46545	656	12	it	-PRON-	PRP
46545	656	13	does	do	VBZ
46545	656	14	not	not	RB
46545	656	15	exhibit	exhibit	VB
46545	656	16	the	the	DT
46545	656	17	true	true	JJ
46545	656	18	financial	financial	JJ
46545	656	19	condition	condition	NN
46545	656	20	of	of	IN
46545	656	21	the	the	DT
46545	656	22	business	business	NN
46545	656	23	,	,	,
46545	656	24	and	and	CC
46545	656	25	is	be	VBZ
46545	656	26	incapable	incapable	JJ
46545	656	27	of	of	IN
46545	656	28	proof	proof	NN
46545	656	29	of	of	IN
46545	656	30	accuracy	accuracy	NN
46545	656	31	.	.	.
46545	657	1	DOUBLE	double	DT
46545	657	2	ENTRY	ENTRY	NNP
46545	657	3	8	8	CD
46545	657	4	.	.	.
46545	658	1	Double	double	JJ
46545	658	2	entry	entry	NN
46545	658	3	is	be	VBZ
46545	658	4	a	a	DT
46545	658	5	system	system	NN
46545	658	6	of	of	IN
46545	658	7	making	make	VBG
46545	658	8	two	two	CD
46545	658	9	entries	entry	NNS
46545	658	10	(	(	-LRB-
46545	658	11	or	or	CC
46545	658	12	a	a	DT
46545	658	13	double	double	JJ
46545	658	14	record	record	NN
46545	658	15	)	)	-RRB-
46545	658	16	of	of	IN
46545	658	17	every	every	DT
46545	658	18	transaction	transaction	NN
46545	658	19	.	.	.
46545	659	1	In	in	IN
46545	659	2	every	every	DT
46545	659	3	business	business	NN
46545	659	4	transaction	transaction	NN
46545	659	5	,	,	,
46545	659	6	two	two	CD
46545	659	7	distinct	distinct	JJ
46545	659	8	factors	factor	NNS
46545	659	9	are	be	VBP
46545	659	10	involved	involve	VBN
46545	659	11	--	--	:
46545	659	12	namely	namely	RB
46545	659	13	,	,	,
46545	659	14	that	that	IN
46545	659	15	which	which	WDT
46545	659	16	is	be	VBZ
46545	659	17	received	receive	VBN
46545	659	18	,	,	,
46545	659	19	and	and	CC
46545	659	20	that	that	IN
46545	659	21	which	which	WDT
46545	659	22	is	be	VBZ
46545	659	23	parted	part	VBN
46545	659	24	with	with	IN
46545	659	25	.	.	.
46545	660	1	If	if	IN
46545	660	2	we	-PRON-	PRP
46545	660	3	sell	sell	VBP
46545	660	4	a	a	DT
46545	660	5	given	give	VBN
46545	660	6	quantity	quantity	NN
46545	660	7	of	of	IN
46545	660	8	a	a	DT
46545	660	9	commodity	commodity	NN
46545	660	10	,	,	,
46545	660	11	we	-PRON-	PRP
46545	660	12	part	part	VBP
46545	660	13	with	with	IN
46545	660	14	it	-PRON-	PRP
46545	660	15	,	,	,
46545	660	16	and	and	CC
46545	660	17	the	the	DT
46545	660	18	sale	sale	NN
46545	660	19	takes	take	VBZ
46545	660	20	from	from	IN
46545	660	21	or	or	CC
46545	660	22	decreases	decrease	VBZ
46545	660	23	the	the	DT
46545	660	24	value	value	NN
46545	660	25	of	of	IN
46545	660	26	that	that	DT
46545	660	27	particular	particular	JJ
46545	660	28	commodity	commodity	NN
46545	660	29	in	in	IN
46545	660	30	our	-PRON-	PRP$
46545	660	31	possession	possession	NN
46545	660	32	.	.	.
46545	661	1	If	if	IN
46545	661	2	we	-PRON-	PRP
46545	661	3	sell	sell	VBP
46545	661	4	for	for	IN
46545	661	5	cash	cash	NN
46545	661	6	,	,	,
46545	661	7	the	the	DT
46545	661	8	transaction	transaction	NN
46545	661	9	adds	add	VBZ
46545	661	10	to	to	IN
46545	661	11	our	-PRON-	PRP$
46545	661	12	cash	cash	NN
46545	661	13	possessions	possession	NNS
46545	661	14	;	;	:
46545	661	15	while	while	IN
46545	661	16	if	if	IN
46545	661	17	the	the	DT
46545	661	18	value	value	NN
46545	661	19	of	of	IN
46545	661	20	the	the	DT
46545	661	21	commodity	commodity	NN
46545	661	22	is	be	VBZ
46545	661	23	debited	debit	VBN
46545	661	24	or	or	CC
46545	661	25	charged	charge	VBN
46545	661	26	to	to	IN
46545	661	27	the	the	DT
46545	661	28	account	account	NN
46545	661	29	of	of	IN
46545	661	30	a	a	DT
46545	661	31	customer	customer	NN
46545	661	32	,	,	,
46545	661	33	it	-PRON-	PRP
46545	661	34	adds	add	VBZ
46545	661	35	to	to	IN
46545	661	36	the	the	DT
46545	661	37	amount	amount	NN
46545	661	38	we	-PRON-	PRP
46545	661	39	are	be	VBP
46545	661	40	to	to	TO
46545	661	41	receive	receive	VB
46545	661	42	from	from	IN
46545	661	43	that	that	DT
46545	661	44	customer	customer	NN
46545	661	45	.	.	.
46545	662	1	=	=	NFP
46545	662	2	9	9	CD
46545	662	3	.	.	.
46545	663	1	Principle	principle	NN
46545	663	2	of	of	IN
46545	663	3	Double	double	JJ
46545	663	4	Entry.=	entry.=	NN
46545	663	5	Double	double	JJ
46545	663	6	entry	entry	NN
46545	663	7	is	be	VBZ
46545	663	8	a	a	DT
46545	663	9	system	system	NN
46545	663	10	of	of	IN
46545	663	11	debits	debit	NNS
46545	663	12	and	and	CC
46545	663	13	credits	credit	NNS
46545	663	14	.	.	.
46545	664	1	One	one	CD
46545	664	2	writer	writer	NN
46545	664	3	expresses	express	VBZ
46545	664	4	it	-PRON-	PRP
46545	664	5	as	as	IN
46545	664	6	a	a	DT
46545	664	7	system	system	NN
46545	664	8	of	of	IN
46545	664	9	opposing	oppose	VBG
46545	664	10	contra	contra	JJ
46545	664	11	things	thing	NNS
46545	664	12	.	.	.
46545	665	1	_	_	NNP
46545	665	2	The	the	DT
46545	665	3	fundamental	fundamental	JJ
46545	665	4	principle	principle	NN
46545	665	5	of	of	IN
46545	665	6	double	double	JJ
46545	665	7	entry	entry	NN
46545	665	8	is	be	VBZ
46545	665	9	that	that	IN
46545	665	10	there	there	EX
46545	665	11	must	must	MD
46545	665	12	be	be	VB
46545	665	13	a	a	DT
46545	665	14	corresponding	corresponding	JJ
46545	665	15	credit	credit	NN
46545	665	16	for	for	IN
46545	665	17	every	every	DT
46545	665	18	debit	debit	NN
46545	665	19	.	.	.
46545	665	20	_	_	NNP
46545	665	21	_	_	NNP
46545	665	22	Example_--When	example_--when	RB
46545	665	23	we	-PRON-	PRP
46545	665	24	sell	sell	VBP
46545	665	25	John	John	NNP
46545	665	26	Doe	Doe	NNP
46545	665	27	two	two	CD
46545	665	28	tons	ton	NNS
46545	665	29	of	of	IN
46545	665	30	coal	coal	NN
46545	665	31	,	,	,
46545	665	32	we	-PRON-	PRP
46545	665	33	debit	debit	VBP
46545	665	34	his	-PRON-	PRP$
46545	665	35	account	account	NN
46545	665	36	;	;	:
46545	665	37	but	but	CC
46545	665	38	we	-PRON-	PRP
46545	665	39	have	have	VBP
46545	665	40	decreased	decrease	VBN
46545	665	41	the	the	DT
46545	665	42	value	value	NN
46545	665	43	of	of	IN
46545	665	44	our	-PRON-	PRP$
46545	665	45	stock	stock	NN
46545	665	46	of	of	IN
46545	665	47	coal	coal	NN
46545	665	48	,	,	,
46545	665	49	and	and	CC
46545	665	50	to	to	TO
46545	665	51	complete	complete	VB
46545	665	52	the	the	DT
46545	665	53	double	double	JJ
46545	665	54	entry	entry	NN
46545	665	55	,	,	,
46545	665	56	we	-PRON-	PRP
46545	665	57	credit	credit	VBP
46545	665	58	coal	coal	NN
46545	665	59	account	account	NN
46545	665	60	(	(	-LRB-
46545	665	61	or	or	CC
46545	665	62	_	_	NNP
46545	665	63	Merchandise	Merchandise	NNP
46545	665	64	_	_	NNP
46545	665	65	,	,	,
46545	665	66	as	as	IN
46545	665	67	the	the	DT
46545	665	68	account	account	NN
46545	665	69	representing	represent	VBG
46545	665	70	our	-PRON-	PRP$
46545	665	71	stock	stock	NN
46545	665	72	in	in	IN
46545	665	73	trade	trade	NN
46545	665	74	is	be	VBZ
46545	665	75	sometimes	sometimes	RB
46545	665	76	known	know	VBN
46545	665	77	)	)	-RRB-
46545	665	78	.	.	.
46545	666	1	When	when	WRB
46545	666	2	he	-PRON-	PRP
46545	666	3	pays	pay	VBZ
46545	666	4	us	-PRON-	PRP
46545	666	5	money	money	NN
46545	666	6	,	,	,
46545	666	7	we	-PRON-	PRP
46545	666	8	credit	credit	VBP
46545	666	9	his	-PRON-	PRP$
46545	666	10	account	account	NN
46545	666	11	,	,	,
46545	666	12	and	and	CC
46545	666	13	debit	debit	NN
46545	666	14	cash	cash	NN
46545	666	15	.	.	.
46545	667	1	=	=	SYM
46545	667	2	10	10	CD
46545	667	3	.	.	.
46545	668	1	Advantages	advantage	NNS
46545	668	2	of	of	IN
46545	668	3	Double	double	JJ
46545	668	4	Entry.=	entry.=	NN
46545	668	5	The	the	DT
46545	668	6	principal	principal	JJ
46545	668	7	advantages	advantage	NNS
46545	668	8	of	of	IN
46545	668	9	double	double	JJ
46545	668	10	entry	entry	NN
46545	668	11	bookkeeping	bookkeeping	NN
46545	668	12	are	be	VBP
46545	668	13	that	that	IN
46545	668	14	the	the	DT
46545	668	15	system	system	NN
46545	668	16	permits	permit	VBZ
46545	668	17	of	of	IN
46545	668	18	making	make	VBG
46545	668	19	an	an	DT
46545	668	20	accurate	accurate	JJ
46545	668	21	exhibit	exhibit	NN
46545	668	22	of	of	IN
46545	668	23	the	the	DT
46545	668	24	standing	standing	NN
46545	668	25	of	of	IN
46545	668	26	the	the	DT
46545	668	27	business	business	NN
46545	668	28	;	;	:
46545	668	29	it	-PRON-	PRP
46545	668	30	exhibits	exhibit	VBZ
46545	668	31	the	the	DT
46545	668	32	profits	profit	NNS
46545	668	33	and	and	CC
46545	668	34	losses	loss	NNS
46545	668	35	;	;	:
46545	668	36	it	-PRON-	PRP
46545	668	37	shows	show	VBZ
46545	668	38	the	the	DT
46545	668	39	sources	source	NNS
46545	668	40	of	of	IN
46545	668	41	profits	profit	NNS
46545	668	42	and	and	CC
46545	668	43	the	the	DT
46545	668	44	causes	cause	NNS
46545	668	45	of	of	IN
46545	668	46	losses	loss	NNS
46545	668	47	;	;	:
46545	668	48	it	-PRON-	PRP
46545	668	49	permits	permit	VBZ
46545	668	50	of	of	IN
46545	668	51	proof	proof	NN
46545	668	52	of	of	IN
46545	668	53	the	the	DT
46545	668	54	accuracy	accuracy	NN
46545	668	55	of	of	IN
46545	668	56	the	the	DT
46545	668	57	records	record	NNS
46545	668	58	.	.	.
46545	669	1	[	[	-LRB-
46545	669	2	Illustration	illustration	NN
46545	669	3	]	]	-RRB-
46545	669	4	11	11	CD
46545	669	5	.	.	.
46545	670	1	_	_	NNP
46545	670	2	Account	Account	NNP
46545	670	3	books	book	NNS
46545	670	4	_	_	NNP
46545	670	5	are	be	VBP
46545	670	6	ruled	rule	VBN
46545	670	7	with	with	IN
46545	670	8	special	special	JJ
46545	670	9	forms	form	NNS
46545	670	10	which	which	WDT
46545	670	11	adapt	adapt	VBP
46545	670	12	them	-PRON-	PRP
46545	670	13	to	to	IN
46545	670	14	bookkeeping	bookkeepe	VBG
46545	670	15	records	record	NNS
46545	670	16	.	.	.
46545	671	1	The	the	DT
46545	671	2	forms	form	NNS
46545	671	3	of	of	IN
46545	671	4	ruling	rule	VBG
46545	671	5	are	be	VBP
46545	671	6	many	many	JJ
46545	671	7	and	and	CC
46545	671	8	varied	varied	JJ
46545	671	9	to	to	TO
46545	671	10	suit	suit	VB
46545	671	11	the	the	DT
46545	671	12	requirements	requirement	NNS
46545	671	13	of	of	IN
46545	671	14	different	different	JJ
46545	671	15	classes	class	NNS
46545	671	16	of	of	IN
46545	671	17	business	business	NN
46545	671	18	.	.	.
46545	672	1	Rulings	ruling	NNS
46545	672	2	for	for	IN
46545	672	3	double	double	JJ
46545	672	4	entry	entry	NN
46545	672	5	bookkeeping	bookkeeping	NN
46545	672	6	do	do	VBP
46545	672	7	not	not	RB
46545	672	8	differ	differ	VB
46545	672	9	materially	materially	RB
46545	672	10	from	from	IN
46545	672	11	those	those	DT
46545	672	12	used	use	VBN
46545	672	13	in	in	IN
46545	672	14	single	single	JJ
46545	672	15	entry	entry	NN
46545	672	16	.	.	.
46545	673	1	For	for	IN
46545	673	2	double	double	JJ
46545	673	3	entry	entry	NN
46545	673	4	,	,	,
46545	673	5	at	at	RB
46545	673	6	least	least	RBS
46545	673	7	two	two	CD
46545	673	8	amount	amount	NN
46545	673	9	columns	column	NNS
46545	673	10	must	must	MD
46545	673	11	be	be	VB
46545	673	12	provided	provide	VBN
46545	673	13	--	--	:
46545	673	14	one	one	CD
46545	673	15	for	for	IN
46545	673	16	debits	debit	NNS
46545	673	17	,	,	,
46545	673	18	and	and	CC
46545	673	19	one	one	CD
46545	673	20	for	for	IN
46545	673	21	credits	credit	NNS
46545	673	22	.	.	.
46545	674	1	The	the	DT
46545	674	2	most	most	RBS
46545	674	3	common	common	JJ
46545	674	4	form	form	NN
46545	674	5	of	of	IN
46545	674	6	ruling	ruling	NN
46545	674	7	is	be	VBZ
46545	674	8	known	know	VBN
46545	674	9	as	as	IN
46545	674	10	_	_	NNP
46545	674	11	journal	journal	NNP
46545	674	12	ruling	rule	VBG
46545	674	13	_	_	NNP
46545	674	14	.	.	.
46545	675	1	A	a	DT
46545	675	2	book	book	NN
46545	675	3	with	with	IN
46545	675	4	this	this	DT
46545	675	5	ruling	ruling	NN
46545	675	6	is	be	VBZ
46545	675	7	also	also	RB
46545	675	8	known	know	VBN
46545	675	9	as	as	IN
46545	675	10	a	a	DT
46545	675	11	_	_	NNP
46545	675	12	journal	journal	NN
46545	675	13	ledger	ledger	NNP
46545	675	14	_	_	NNP
46545	675	15	.	.	.
46545	676	1	The	the	DT
46545	676	2	words	word	NNS
46545	676	3	in	in	IN
46545	676	4	parentheses	parenthesis	NNS
46545	676	5	explain	explain	VBP
46545	676	6	the	the	DT
46545	676	7	purpose	purpose	NN
46545	676	8	of	of	IN
46545	676	9	the	the	DT
46545	676	10	different	different	JJ
46545	676	11	columns	column	NNS
46545	676	12	.	.	.
46545	677	1	The	the	DT
46545	677	2	abbreviations	abbreviation	NNS
46545	677	3	_	_	NNP
46545	677	4	Dr.	Dr.	NNP
46545	677	5	_	_	NNP
46545	677	6	(	(	-LRB-
46545	677	7	debit	debit	NN
46545	677	8	)	)	-RRB-
46545	677	9	and	and	CC
46545	677	10	_	_	NNP
46545	677	11	Cr	Cr	NNP
46545	677	12	.	.	.
46545	677	13	_	_	NNP
46545	677	14	(	(	-LRB-
46545	677	15	credit	credit	NN
46545	677	16	)	)	-RRB-
46545	677	17	are	be	VBP
46545	677	18	sometimes	sometimes	RB
46545	677	19	written	write	VBN
46545	677	20	at	at	IN
46545	677	21	the	the	DT
46545	677	22	head	head	NN
46545	677	23	of	of	IN
46545	677	24	the	the	DT
46545	677	25	amount	amount	NN
46545	677	26	column	column	NN
46545	677	27	;	;	:
46545	677	28	but	but	CC
46545	677	29	most	most	JJS
46545	677	30	bookkeepers	bookkeeper	NNS
46545	677	31	omit	omit	VBP
46545	677	32	them	-PRON-	PRP
46545	677	33	,	,	,
46545	677	34	as	as	IN
46545	677	35	the	the	DT
46545	677	36	position	position	NN
46545	677	37	of	of	IN
46545	677	38	the	the	DT
46545	677	39	columns	column	NNS
46545	677	40	indicates	indicate	VBZ
46545	677	41	their	-PRON-	PRP$
46545	677	42	purpose	purpose	NN
46545	677	43	.	.	.
46545	678	1	DEMONSTRATION	demonstration	NN
46545	678	2	To	to	TO
46545	678	3	illustrate	illustrate	VB
46545	678	4	the	the	DT
46545	678	5	manner	manner	NN
46545	678	6	of	of	IN
46545	678	7	entering	enter	VBG
46545	678	8	transactions	transaction	NNS
46545	678	9	in	in	IN
46545	678	10	accounts	account	NNS
46545	678	11	,	,	,
46545	678	12	we	-PRON-	PRP
46545	678	13	show	show	VBP
46545	678	14	in	in	IN
46545	678	15	the	the	DT
46545	678	16	accompanying	accompany	VBG
46545	678	17	diagrams	diagram	NNS
46545	678	18	how	how	WRB
46545	678	19	the	the	DT
46545	678	20	transactions	transaction	NNS
46545	678	21	used	use	VBN
46545	678	22	in	in	IN
46545	678	23	the	the	DT
46545	678	24	foregoing	foregoing	NN
46545	678	25	examples	example	NNS
46545	678	26	would	would	MD
46545	678	27	appear	appear	VB
46545	678	28	in	in	IN
46545	678	29	the	the	DT
46545	678	30	proper	proper	JJ
46545	678	31	accounts	account	NNS
46545	678	32	.	.	.
46545	679	1	[	[	-LRB-
46545	679	2	Illustration	illustration	NN
46545	679	3	]	]	-RRB-
46545	679	4	EXAMPLES	examples	VB
46545	679	5	FOR	for	IN
46545	679	6	PRACTICE	practice	NN
46545	679	7	1	1	CD
46545	679	8	.	.	.
46545	680	1	On	on	IN
46545	680	2	journal	journal	NNP
46545	680	3	ruled	rule	VBD
46545	680	4	paper	paper	NN
46545	680	5	,	,	,
46545	680	6	which	which	WDT
46545	680	7	can	can	MD
46545	680	8	be	be	VB
46545	680	9	procured	procure	VBN
46545	680	10	at	at	IN
46545	680	11	any	any	DT
46545	680	12	stationer	stationer	NN
46545	680	13	's	's	POS
46545	680	14	,	,	,
46545	680	15	write	write	VB
46545	680	16	up	up	RP
46545	680	17	the	the	DT
46545	680	18	account	account	NN
46545	680	19	of	of	IN
46545	680	20	John	John	NNP
46545	680	21	Doe	Doe	NNP
46545	680	22	as	as	IN
46545	680	23	per	per	IN
46545	680	24	example	example	NN
46545	680	25	given	give	VBN
46545	680	26	in	in	IN
46545	680	27	Articles	Articles	NNP
46545	680	28	2	2	CD
46545	680	29	and	and	CC
46545	680	30	3	3	CD
46545	680	31	.	.	.
46545	681	1	2	2	LS
46545	681	2	.	.	.
46545	682	1	Write	write	VB
46545	682	2	up	up	RP
46545	682	3	the	the	DT
46545	682	4	account	account	NN
46545	682	5	of	of	IN
46545	682	6	John	John	NNP
46545	682	7	Doe	Doe	NNP
46545	682	8	,	,	,
46545	682	9	showing	show	VBG
46545	682	10	also	also	RB
46545	682	11	the	the	DT
46545	682	12	accounts	account	NNS
46545	682	13	necessary	necessary	JJ
46545	682	14	to	to	TO
46545	682	15	complete	complete	VB
46545	682	16	the	the	DT
46545	682	17	double	double	JJ
46545	682	18	entry	entry	NN
46545	682	19	,	,	,
46545	682	20	as	as	IN
46545	682	21	per	per	IN
46545	682	22	example	example	NN
46545	682	23	in	in	IN
46545	682	24	Article	Article	NNP
46545	682	25	11	11	CD
46545	682	26	.	.	.
46545	683	1	3	3	LS
46545	683	2	.	.	.
46545	684	1	Write	write	VB
46545	684	2	up	up	RP
46545	684	3	the	the	DT
46545	684	4	accounts	account	NNS
46545	684	5	covering	cover	VBG
46545	684	6	the	the	DT
46545	684	7	following	follow	VBG
46545	684	8	transactions	transaction	NNS
46545	684	9	,	,	,
46545	684	10	by	by	IN
46545	684	11	the	the	DT
46545	684	12	single	single	JJ
46545	684	13	entry	entry	NN
46545	684	14	method	method	NN
46545	684	15	:	:	:
46545	684	16	Nov.	November	NNP
46545	684	17	16	16	CD
46545	684	18	.	.	.
46545	685	1	Sold	sell	VBN
46545	685	2	to	to	IN
46545	685	3	James	James	NNP
46545	685	4	Stevenson	Stevenson	NNP
46545	685	5	4	4	CD
46545	685	6	cords	cord	NNS
46545	685	7	of	of	IN
46545	685	8	wood	wood	NN
46545	685	9	,	,	,
46545	685	10	at	at	IN
46545	685	11	$	$	$
46545	685	12	4.75	4.75	CD
46545	685	13	per	per	IN
46545	685	14	cord	cord	NN
46545	685	15	.	.	.
46545	686	1	Sold	sell	VBN
46545	686	2	to	to	IN
46545	686	3	Andrew	Andrew	NNP
46545	686	4	White	White	NNP
46545	686	5	2½	2½	CD
46545	686	6	tons	ton	NNS
46545	686	7	of	of	IN
46545	686	8	coal	coal	NN
46545	686	9	,	,	,
46545	686	10	at	at	IN
46545	686	11	$	$	$
46545	686	12	6.00	6.00	CD
46545	686	13	a	a	DT
46545	686	14	ton	ton	NN
46545	686	15	.	.	.
46545	687	1	Nov.	November	NNP
46545	687	2	17	17	CD
46545	687	3	.	.	.
46545	688	1	Sold	sell	VBN
46545	688	2	to	to	IN
46545	688	3	Wm	Wm	NNP
46545	688	4	.	.	.
46545	689	1	Johnson	Johnson	NNP
46545	689	2	1	1	CD
46545	689	3	ton	ton	NN
46545	689	4	of	of	IN
46545	689	5	coal	coal	NN
46545	689	6	,	,	,
46545	689	7	at	at	IN
46545	689	8	$	$	$
46545	689	9	7.00	7.00	CD
46545	689	10	a	a	DT
46545	689	11	ton	ton	NN
46545	689	12	.	.	.
46545	690	1	Nov.	November	NNP
46545	690	2	19	19	CD
46545	690	3	.	.	.
46545	691	1	Received	receive	VBN
46545	691	2	from	from	IN
46545	691	3	James	James	NNP
46545	691	4	Stevenson	Stevenson	NNP
46545	691	5	$	$	$
46545	691	6	12.00	12.00	CD
46545	691	7	cash	cash	NN
46545	691	8	,	,	,
46545	691	9	to	to	TO
46545	691	10	apply	apply	VB
46545	691	11	on	on	IN
46545	691	12	account	account	NN
46545	691	13	.	.	.
46545	692	1	Nov.	November	NNP
46545	692	2	20	20	CD
46545	692	3	.	.	.
46545	693	1	Received	receive	VBN
46545	693	2	from	from	IN
46545	693	3	Wm	Wm	NNP
46545	693	4	.	.	.
46545	694	1	Johnson	Johnson	NNP
46545	694	2	$	$	$
46545	694	3	7.00	7.00	CD
46545	694	4	in	in	IN
46545	694	5	payment	payment	NN
46545	694	6	of	of	IN
46545	694	7	account	account	NN
46545	694	8	.	.	.
46545	695	1	4	4	LS
46545	695	2	.	.	.
46545	696	1	Write	write	VB
46545	696	2	up	up	RP
46545	696	3	the	the	DT
46545	696	4	same	same	JJ
46545	696	5	accounts	account	NNS
46545	696	6	by	by	IN
46545	696	7	the	the	DT
46545	696	8	double	double	JJ
46545	696	9	entry	entry	NN
46545	696	10	method	method	NN
46545	696	11	,	,	,
46545	696	12	using	use	VBG
46545	696	13	a	a	DT
46545	696	14	merchandise	merchandise	NN
46545	696	15	account	account	NN
46545	696	16	to	to	TO
46545	696	17	represent	represent	VB
46545	696	18	all	all	DT
46545	696	19	classes	class	NNS
46545	696	20	of	of	IN
46545	696	21	merchandise	merchandise	NN
46545	696	22	sold	sell	VBN
46545	696	23	.	.	.
46545	697	1	CLASSES	class	NNS
46545	697	2	OF	of	IN
46545	697	3	ACCOUNT	account	NN
46545	697	4	BOOKS	books	NN
46545	697	5	12	12	CD
46545	697	6	.	.	.
46545	698	1	Account	account	NN
46545	698	2	books	book	NNS
46545	698	3	are	be	VBP
46545	698	4	of	of	IN
46545	698	5	two	two	CD
46545	698	6	classes	class	NNS
46545	698	7	:	:	:
46545	698	8	(	(	-LRB-
46545	698	9	_	_	NNP
46545	698	10	a	a	DT
46545	698	11	_	_	NNP
46545	698	12	)	)	-RRB-
46545	698	13	those	those	DT
46545	698	14	in	in	IN
46545	698	15	which	which	WDT
46545	698	16	complete	complete	JJ
46545	698	17	records	record	NNS
46545	698	18	of	of	IN
46545	698	19	transactions	transaction	NNS
46545	698	20	,	,	,
46545	698	21	or	or	CC
46545	698	22	complete	complete	JJ
46545	698	23	accounts	account	NNS
46545	698	24	,	,	,
46545	698	25	are	be	VBP
46545	698	26	kept	keep	VBN
46545	698	27	;	;	:
46545	698	28	(	(	-LRB-
46545	698	29	_	_	NNP
46545	698	30	b	b	NNP
46545	698	31	_	_	NNP
46545	698	32	)	)	-RRB-
46545	698	33	those	those	DT
46545	698	34	which	which	WDT
46545	698	35	contain	contain	VBP
46545	698	36	particulars	particular	NNS
46545	698	37	of	of	IN
46545	698	38	individual	individual	JJ
46545	698	39	transactions	transaction	NNS
46545	698	40	which	which	WDT
46545	698	41	must	must	MD
46545	698	42	afterward	afterward	RB
46545	698	43	be	be	VB
46545	698	44	transferred	transfer	VBN
46545	698	45	to	to	IN
46545	698	46	books	book	NNS
46545	698	47	of	of	IN
46545	698	48	the	the	DT
46545	698	49	(	(	-LRB-
46545	698	50	_	_	NNP
46545	698	51	a	a	DT
46545	698	52	_	_	NNP
46545	698	53	)	)	-RRB-
46545	698	54	class	class	NN
46545	698	55	.	.	.
46545	699	1	Books	book	NNS
46545	699	2	of	of	IN
46545	699	3	the	the	DT
46545	699	4	(	(	-LRB-
46545	699	5	_	_	NNP
46545	699	6	a	a	DT
46545	699	7	_	_	NNP
46545	699	8	)	)	-RRB-
46545	699	9	class	class	NN
46545	699	10	are	be	VBP
46545	699	11	known	know	VBN
46545	699	12	as	as	IN
46545	699	13	_	_	NNP
46545	699	14	principal	principal	JJ
46545	699	15	books	book	NNS
46545	699	16	_	_	NNP
46545	699	17	or	or	CC
46545	699	18	_	_	NNP
46545	699	19	books	book	NNS
46545	699	20	of	of	IN
46545	699	21	record	record	NN
46545	699	22	_	_	NNP
46545	699	23	;	;	:
46545	699	24	that	that	RB
46545	699	25	is	is	RB
46545	699	26	,	,	,
46545	699	27	they	-PRON-	PRP
46545	699	28	contain	contain	VBP
46545	699	29	the	the	DT
46545	699	30	final	final	JJ
46545	699	31	or	or	CC
46545	699	32	permanent	permanent	JJ
46545	699	33	record	record	NN
46545	699	34	of	of	IN
46545	699	35	an	an	DT
46545	699	36	account	account	NN
46545	699	37	.	.	.
46545	700	1	Books	book	NNS
46545	700	2	of	of	IN
46545	700	3	the	the	DT
46545	700	4	(	(	-LRB-
46545	700	5	_	_	NNP
46545	700	6	b	b	NNP
46545	700	7	_	_	NNP
46545	700	8	)	)	-RRB-
46545	700	9	class	class	NN
46545	700	10	are	be	VBP
46545	700	11	of	of	IN
46545	700	12	two	two	CD
46545	700	13	kinds	kind	NNS
46545	700	14	:	:	:
46545	700	15	(	(	-LRB-
46545	700	16	_	_	NNP
46545	700	17	ba	ba	NNP
46545	700	18	_	_	NNP
46545	700	19	)	)	-RRB-
46545	700	20	books	book	NNS
46545	700	21	of	of	IN
46545	700	22	_	_	NNP
46545	700	23	original	original	JJ
46545	700	24	entry	entry	NN
46545	700	25	_	_	NNP
46545	700	26	;	;	:
46545	700	27	(	(	-LRB-
46545	700	28	_	_	NNP
46545	700	29	bb	bb	NNP
46545	700	30	_	_	NNP
46545	700	31	)	)	-RRB-
46545	700	32	_	_	NNP
46545	700	33	auxiliary	auxiliary	JJ
46545	700	34	books	book	NNS
46545	700	35	_	_	NNP
46545	700	36	.	.	.
46545	701	1	Any	any	DT
46545	701	2	book	book	NN
46545	701	3	which	which	WDT
46545	701	4	contains	contain	VBZ
46545	701	5	the	the	DT
46545	701	6	first	first	JJ
46545	701	7	(	(	-LRB-
46545	701	8	or	or	CC
46545	701	9	original	original	JJ
46545	701	10	)	)	-RRB-
46545	701	11	record	record	NN
46545	701	12	of	of	IN
46545	701	13	a	a	DT
46545	701	14	transaction	transaction	NN
46545	701	15	is	be	VBZ
46545	701	16	a	a	DT
46545	701	17	book	book	NN
46545	701	18	of	of	IN
46545	701	19	original	original	JJ
46545	701	20	entry	entry	NN
46545	701	21	(	(	-LRB-
46545	701	22	_	_	NNP
46545	701	23	ba	ba	NNP
46545	701	24	_	_	NNP
46545	701	25	)	)	-RRB-
46545	701	26	.	.	.
46545	702	1	[	[	-LRB-
46545	702	2	Illustration	illustration	NN
46545	702	3	]	]	-RRB-
46545	702	4	[	[	-LRB-
46545	702	5	Illustration	illustration	NN
46545	702	6	:	:	:
46545	702	7	A	a	DT
46545	702	8	CORNER	CORNER	NNP
46545	702	9	IN	in	IN
46545	702	10	THE	the	DT
46545	702	11	OFFICES	office	NNS
46545	702	12	OF	of	IN
46545	702	13	THE	the	DT
46545	702	14	PLATT	PLATT	NNP
46545	702	15	IRON	IRON	NNP
46545	702	16	WORKS	WORKS	NNP
46545	702	17	,	,	,
46545	702	18	DAYTON	DAYTON	NNP
46545	702	19	,	,	,
46545	702	20	OHIO	OHIO	NNP
46545	702	21	]	]	-RRB-
46545	702	22	Any	any	DT
46545	702	23	book	book	NN
46545	702	24	in	in	IN
46545	702	25	which	which	WDT
46545	702	26	records	record	NNS
46545	702	27	contained	contain	VBN
46545	702	28	in	in	IN
46545	702	29	books	book	NNS
46545	702	30	of	of	IN
46545	702	31	original	original	JJ
46545	702	32	entry	entry	NN
46545	702	33	(	(	-LRB-
46545	702	34	_	_	NNP
46545	702	35	ba	ba	NNP
46545	702	36	_	_	NNP
46545	702	37	)	)	-RRB-
46545	702	38	are	be	VBP
46545	702	39	assembled	assemble	VBN
46545	702	40	,	,	,
46545	702	41	to	to	TO
46545	702	42	be	be	VB
46545	702	43	transferred	transfer	VBN
46545	702	44	later	later	RB
46545	702	45	to	to	IN
46545	702	46	principal	principal	JJ
46545	702	47	books	book	NNS
46545	702	48	(	(	-LRB-
46545	702	49	_	_	NNP
46545	702	50	a	a	DT
46545	702	51	_	_	NNP
46545	702	52	)	)	-RRB-
46545	702	53	,	,	,
46545	702	54	is	be	VBZ
46545	702	55	an	an	DT
46545	702	56	auxiliary	auxiliary	JJ
46545	702	57	book	book	NN
46545	702	58	.	.	.
46545	703	1	Any	any	DT
46545	703	2	book	book	NN
46545	703	3	used	use	VBN
46545	703	4	for	for	IN
46545	703	5	the	the	DT
46545	703	6	purpose	purpose	NN
46545	703	7	of	of	IN
46545	703	8	assembling	assemble	VBG
46545	703	9	statistical	statistical	JJ
46545	703	10	information	information	NN
46545	703	11	is	be	VBZ
46545	703	12	an	an	DT
46545	703	13	auxiliary	auxiliary	JJ
46545	703	14	book	book	NN
46545	703	15	.	.	.
46545	704	1	The	the	DT
46545	704	2	books	book	NNS
46545	704	3	most	most	RBS
46545	704	4	commonly	commonly	RB
46545	704	5	used	use	VBN
46545	704	6	in	in	IN
46545	704	7	double	double	JJ
46545	704	8	entry	entry	NN
46545	704	9	bookkeeping	bookkeeping	NN
46545	704	10	are	be	VBP
46545	704	11	:	:	:
46545	704	12	_	_	NNP
46545	704	13	Order	Order	NNP
46545	704	14	Book	Book	NNP
46545	704	15	_	_	NNP
46545	704	16	,	,	,
46545	704	17	_	_	NNP
46545	704	18	Day	Day	NNP
46545	704	19	Book	Book	NNP
46545	704	20	_	_	NNP
46545	704	21	,	,	,
46545	704	22	_	_	NNP
46545	704	23	Cash	Cash	NNP
46545	704	24	Book	Book	NNP
46545	704	25	_	_	NNP
46545	704	26	,	,	,
46545	704	27	_	_	NNP
46545	704	28	Journal	Journal	NNP
46545	704	29	_	_	NNP
46545	704	30	,	,	,
46545	704	31	_	_	NNP
46545	704	32	Sales	Sales	NNP
46545	704	33	Book	Book	NNP
46545	704	34	_	_	NNP
46545	704	35	,	,	,
46545	704	36	_	_	NNP
46545	704	37	Purchase	Purchase	NNP
46545	704	38	Book	Book	NNP
46545	704	39	_	_	NNP
46545	704	40	,	,	,
46545	704	41	_	_	NNP
46545	704	42	Ledger	Ledger	NNP
46545	704	43	_	_	NNP
46545	704	44	.	.	.
46545	705	1	=	=	SYM
46545	705	2	13	13	CD
46545	705	3	.	.	.
46545	706	1	Order	order	NN
46545	706	2	Book.=	Book.=	NNP
46545	706	3	An	an	DT
46545	706	4	Order	order	NN
46545	706	5	Book	Book	NNP
46545	706	6	is	be	VBZ
46545	706	7	a	a	DT
46545	706	8	book	book	NN
46545	706	9	of	of	IN
46545	706	10	original	original	JJ
46545	706	11	entry	entry	NN
46545	706	12	in	in	IN
46545	706	13	which	which	WDT
46545	706	14	is	be	VBZ
46545	706	15	entered	enter	VBN
46545	706	16	a	a	DT
46545	706	17	record	record	NN
46545	706	18	of	of	IN
46545	706	19	each	each	DT
46545	706	20	order	order	NN
46545	706	21	or	or	CC
46545	706	22	request	request	NN
46545	706	23	for	for	IN
46545	706	24	the	the	DT
46545	706	25	shipment	shipment	NN
46545	706	26	or	or	CC
46545	706	27	delivery	delivery	NN
46545	706	28	of	of	IN
46545	706	29	merchandise	merchandise	NN
46545	706	30	.	.	.
46545	707	1	The	the	DT
46545	707	2	record	record	NN
46545	707	3	shows	show	VBZ
46545	707	4	the	the	DT
46545	707	5	name	name	NN
46545	707	6	and	and	CC
46545	707	7	address	address	NN
46545	707	8	of	of	IN
46545	707	9	the	the	DT
46545	707	10	customer	customer	NN
46545	707	11	,	,	,
46545	707	12	the	the	DT
46545	707	13	kinds	kind	NNS
46545	707	14	and	and	CC
46545	707	15	quantities	quantity	NNS
46545	707	16	of	of	IN
46545	707	17	goods	good	NNS
46545	707	18	wanted	want	VBD
46545	707	19	,	,	,
46545	707	20	and	and	CC
46545	707	21	the	the	DT
46545	707	22	prices	price	NNS
46545	707	23	at	at	IN
46545	707	24	which	which	WDT
46545	707	25	they	-PRON-	PRP
46545	707	26	are	be	VBP
46545	707	27	to	to	TO
46545	707	28	be	be	VB
46545	707	29	sold	sell	VBN
46545	707	30	.	.	.
46545	708	1	The	the	DT
46545	708	2	ruling	ruling	NN
46545	708	3	of	of	IN
46545	708	4	the	the	DT
46545	708	5	order	order	NN
46545	708	6	book	book	NN
46545	708	7	varies	vary	VBZ
46545	708	8	according	accord	VBG
46545	708	9	to	to	IN
46545	708	10	the	the	DT
46545	708	11	nature	nature	NN
46545	708	12	of	of	IN
46545	708	13	the	the	DT
46545	708	14	business	business	NN
46545	708	15	.	.	.
46545	709	1	A	a	DT
46545	709	2	simple	simple	JJ
46545	709	3	form	form	NN
46545	709	4	of	of	IN
46545	709	5	ruling	ruling	NN
46545	709	6	is	be	VBZ
46545	709	7	shown	show	VBN
46545	709	8	.	.	.
46545	710	1	=	=	SYM
46545	710	2	14	14	CD
46545	710	3	.	.	.
46545	711	1	Day	day	NN
46545	711	2	Book.=	Book.=	NNP
46545	711	3	A	a	DT
46545	711	4	Day	Day	NNP
46545	711	5	Book	Book	NNP
46545	711	6	is	be	VBZ
46545	711	7	a	a	DT
46545	711	8	book	book	NN
46545	711	9	of	of	IN
46545	711	10	original	original	JJ
46545	711	11	entry	entry	NN
46545	711	12	in	in	IN
46545	711	13	which	which	WDT
46545	711	14	are	be	VBP
46545	711	15	entered	enter	VBN
46545	711	16	full	full	JJ
46545	711	17	particulars	particular	NNS
46545	711	18	of	of	IN
46545	711	19	each	each	DT
46545	711	20	completed	complete	VBN
46545	711	21	transaction	transaction	NN
46545	711	22	.	.	.
46545	712	1	These	these	DT
46545	712	2	records	record	NNS
46545	712	3	are	be	VBP
46545	712	4	afterwards	afterwards	RB
46545	712	5	assembled	assemble	VBN
46545	712	6	in	in	IN
46545	712	7	auxiliary	auxiliary	JJ
46545	712	8	books	book	NNS
46545	712	9	,	,	,
46545	712	10	from	from	IN
46545	712	11	which	which	WDT
46545	712	12	they	-PRON-	PRP
46545	712	13	are	be	VBP
46545	712	14	transferred	transfer	VBN
46545	712	15	to	to	IN
46545	712	16	the	the	DT
46545	712	17	principal	principal	JJ
46545	712	18	books	book	NNS
46545	712	19	.	.	.
46545	713	1	[	[	-LRB-
46545	713	2	Illustration	illustration	NN
46545	713	3	]	]	-RRB-
46545	713	4	The	the	DT
46545	713	5	use	use	NN
46545	713	6	of	of	IN
46545	713	7	the	the	DT
46545	713	8	day	day	NN
46545	713	9	book	book	NN
46545	713	10	was	be	VBD
46545	713	11	formerly	formerly	RB
46545	713	12	universal	universal	JJ
46545	713	13	,	,	,
46545	713	14	but	but	CC
46545	713	15	it	-PRON-	PRP
46545	713	16	has	have	VBZ
46545	713	17	been	be	VBN
46545	713	18	discarded	discard	VBN
46545	713	19	by	by	IN
46545	713	20	modern	modern	JJ
46545	713	21	bookkeepers	bookkeeper	NNS
46545	713	22	as	as	IN
46545	713	23	its	-PRON-	PRP$
46545	713	24	use	use	NN
46545	713	25	involves	involve	VBZ
46545	713	26	unnecessary	unnecessary	JJ
46545	713	27	labor	labor	NN
46545	713	28	.	.	.
46545	714	1	The	the	DT
46545	714	2	records	record	NNS
46545	714	3	formerly	formerly	RB
46545	714	4	kept	keep	VBD
46545	714	5	in	in	IN
46545	714	6	the	the	DT
46545	714	7	day	day	NN
46545	714	8	book	book	NN
46545	714	9	are	be	VBP
46545	714	10	now	now	RB
46545	714	11	made	make	VBN
46545	714	12	directly	directly	RB
46545	714	13	in	in	IN
46545	714	14	certain	certain	JJ
46545	714	15	books	book	NNS
46545	714	16	then	then	RB
46545	714	17	known	know	VBN
46545	714	18	as	as	IN
46545	714	19	auxiliary	auxiliary	JJ
46545	714	20	,	,	,
46545	714	21	which	which	WDT
46545	714	22	makes	make	VBZ
46545	714	23	of	of	IN
46545	714	24	them	-PRON-	PRP
46545	714	25	books	book	NNS
46545	714	26	of	of	IN
46545	714	27	original	original	JJ
46545	714	28	entry	entry	NN
46545	714	29	.	.	.
46545	715	1	The	the	DT
46545	715	2	ruling	ruling	NN
46545	715	3	of	of	IN
46545	715	4	the	the	DT
46545	715	5	day	day	NN
46545	715	6	book	book	NN
46545	715	7	is	be	VBZ
46545	715	8	shown	show	VBN
46545	715	9	.	.	.
46545	716	1	=	=	SYM
46545	716	2	15	15	CD
46545	716	3	.	.	.
46545	717	1	Cash	cash	NN
46545	717	2	Book.=	Book.=	NNS
46545	717	3	A	a	DT
46545	717	4	Cash	Cash	NNP
46545	717	5	Book	Book	NNP
46545	717	6	is	be	VBZ
46545	717	7	a	a	DT
46545	717	8	book	book	NN
46545	717	9	of	of	IN
46545	717	10	original	original	JJ
46545	717	11	entry	entry	NN
46545	717	12	containing	contain	VBG
46545	717	13	records	record	NNS
46545	717	14	of	of	IN
46545	717	15	all	all	DT
46545	717	16	transactions	transaction	NNS
46545	717	17	which	which	WDT
46545	717	18	involve	involve	VBP
46545	717	19	either	either	CC
46545	717	20	the	the	DT
46545	717	21	receipt	receipt	NN
46545	717	22	or	or	CC
46545	717	23	payment	payment	NN
46545	717	24	of	of	IN
46545	717	25	cash	cash	NN
46545	717	26	.	.	.
46545	718	1	The	the	DT
46545	718	2	records	record	NNS
46545	718	3	in	in	IN
46545	718	4	the	the	DT
46545	718	5	cash	cash	NN
46545	718	6	book	book	NN
46545	718	7	are	be	VBP
46545	718	8	in	in	IN
46545	718	9	fact	fact	NN
46545	718	10	a	a	DT
46545	718	11	complete	complete	JJ
46545	718	12	account	account	NN
46545	718	13	with	with	IN
46545	718	14	cash	cash	NN
46545	718	15	.	.	.
46545	719	1	We	-PRON-	PRP
46545	719	2	debit	debit	VBP
46545	719	3	cash	cash	NN
46545	719	4	for	for	IN
46545	719	5	all	all	DT
46545	719	6	money	money	NN
46545	719	7	received	receive	VBN
46545	719	8	,	,	,
46545	719	9	and	and	CC
46545	719	10	credit	credit	NN
46545	719	11	cash	cash	NN
46545	719	12	with	with	IN
46545	719	13	all	all	DT
46545	719	14	money	money	NN
46545	719	15	paid	pay	VBN
46545	719	16	out	out	RP
46545	719	17	;	;	:
46545	719	18	therefore	therefore	RB
46545	719	19	,	,	,
46545	719	20	the	the	DT
46545	719	21	difference	difference	NN
46545	719	22	between	between	IN
46545	719	23	the	the	DT
46545	719	24	total	total	JJ
46545	719	25	footings	footing	NNS
46545	719	26	of	of	IN
46545	719	27	the	the	DT
46545	719	28	debit	debit	NN
46545	719	29	and	and	CC
46545	719	30	credit	credit	NN
46545	719	31	sides	side	NNS
46545	719	32	of	of	IN
46545	719	33	the	the	DT
46545	719	34	cash	cash	NN
46545	719	35	book	book	NN
46545	719	36	shows	show	VBZ
46545	719	37	the	the	DT
46545	719	38	amount	amount	NN
46545	719	39	of	of	IN
46545	719	40	cash	cash	NN
46545	719	41	which	which	WDT
46545	719	42	we	-PRON-	PRP
46545	719	43	should	should	MD
46545	719	44	have	have	VB
46545	719	45	on	on	IN
46545	719	46	hand	hand	NN
46545	719	47	.	.	.
46545	720	1	Since	since	IN
46545	720	2	we	-PRON-	PRP
46545	720	3	can	can	MD
46545	720	4	not	not	RB
46545	720	5	pay	pay	VB
46545	720	6	out	out	RP
46545	720	7	more	more	JJR
46545	720	8	than	than	IN
46545	720	9	we	-PRON-	PRP
46545	720	10	receive	receive	VBP
46545	720	11	,	,	,
46545	720	12	the	the	DT
46545	720	13	debit	debit	NN
46545	720	14	side	side	NN
46545	720	15	should	should	MD
46545	720	16	be	be	VB
46545	720	17	the	the	DT
46545	720	18	larger	large	JJR
46545	720	19	,	,	,
46545	720	20	unless	unless	IN
46545	720	21	both	both	DT
46545	720	22	sides	side	NNS
46545	720	23	are	be	VBP
46545	720	24	equal	equal	JJ
46545	720	25	,	,	,
46545	720	26	which	which	WDT
46545	720	27	shows	show	VBZ
46545	720	28	that	that	IN
46545	720	29	we	-PRON-	PRP
46545	720	30	have	have	VBP
46545	720	31	paid	pay	VBN
46545	720	32	out	out	RP
46545	720	33	all	all	PDT
46545	720	34	the	the	DT
46545	720	35	cash	cash	NN
46545	720	36	received	receive	VBN
46545	720	37	.	.	.
46545	721	1	The	the	DT
46545	721	2	amounts	amount	NNS
46545	721	3	entered	enter	VBN
46545	721	4	on	on	IN
46545	721	5	the	the	DT
46545	721	6	debit	debit	NN
46545	721	7	side	side	NN
46545	721	8	of	of	IN
46545	721	9	the	the	DT
46545	721	10	cash	cash	NN
46545	721	11	book	book	NN
46545	721	12	are	be	VBP
46545	721	13	transferred	transfer	VBN
46545	721	14	(	(	-LRB-
46545	721	15	or	or	CC
46545	721	16	_	_	NNP
46545	721	17	posted	post	VBN
46545	721	18	_	_	NNP
46545	721	19	)	)	-RRB-
46545	721	20	to	to	IN
46545	721	21	the	the	DT
46545	721	22	credit	credit	NN
46545	721	23	side	side	NN
46545	721	24	of	of	IN
46545	721	25	the	the	DT
46545	721	26	account	account	NN
46545	721	27	of	of	IN
46545	721	28	the	the	DT
46545	721	29	one	one	NN
46545	721	30	from	from	IN
46545	721	31	whom	whom	WP
46545	721	32	the	the	DT
46545	721	33	cash	cash	NN
46545	721	34	is	be	VBZ
46545	721	35	received	receive	VBN
46545	721	36	.	.	.
46545	722	1	The	the	DT
46545	722	2	amounts	amount	NNS
46545	722	3	entered	enter	VBN
46545	722	4	on	on	IN
46545	722	5	the	the	DT
46545	722	6	credit	credit	NN
46545	722	7	side	side	NN
46545	722	8	of	of	IN
46545	722	9	the	the	DT
46545	722	10	cash	cash	NN
46545	722	11	book	book	NN
46545	722	12	are	be	VBP
46545	722	13	posted	post	VBN
46545	722	14	to	to	IN
46545	722	15	the	the	DT
46545	722	16	debit	debit	NN
46545	722	17	side	side	NN
46545	722	18	of	of	IN
46545	722	19	the	the	DT
46545	722	20	account	account	NN
46545	722	21	of	of	IN
46545	722	22	the	the	DT
46545	722	23	one	one	NN
46545	722	24	to	to	TO
46545	722	25	whom	whom	WP
46545	722	26	the	the	DT
46545	722	27	cash	cash	NN
46545	722	28	is	be	VBZ
46545	722	29	paid	pay	VBN
46545	722	30	.	.	.
46545	723	1	[	[	-LRB-
46545	723	2	Illustration	illustration	NN
46545	723	3	]	]	-RRB-
46545	723	4	There	there	EX
46545	723	5	are	be	VBP
46545	723	6	many	many	JJ
46545	723	7	special	special	JJ
46545	723	8	forms	form	NNS
46545	723	9	of	of	IN
46545	723	10	ruling	rule	VBG
46545	723	11	for	for	IN
46545	723	12	cash	cash	NN
46545	723	13	books	book	NNS
46545	723	14	,	,	,
46545	723	15	with	with	IN
46545	723	16	separate	separate	JJ
46545	723	17	columns	column	NNS
46545	723	18	for	for	IN
46545	723	19	entering	enter	VBG
46545	723	20	certain	certain	JJ
46545	723	21	classes	class	NNS
46545	723	22	of	of	IN
46545	723	23	receipts	receipt	NNS
46545	723	24	and	and	CC
46545	723	25	payments	payment	NNS
46545	723	26	of	of	IN
46545	723	27	a	a	DT
46545	723	28	special	special	JJ
46545	723	29	nature	nature	NN
46545	723	30	.	.	.
46545	724	1	The	the	DT
46545	724	2	ruling	ruling	NN
46545	724	3	of	of	IN
46545	724	4	the	the	DT
46545	724	5	cash	cash	NN
46545	724	6	book	book	NN
46545	724	7	should	should	MD
46545	724	8	be	be	VB
46545	724	9	made	make	VBN
46545	724	10	to	to	TO
46545	724	11	meet	meet	VB
46545	724	12	the	the	DT
46545	724	13	requirements	requirement	NNS
46545	724	14	of	of	IN
46545	724	15	the	the	DT
46545	724	16	business	business	NN
46545	724	17	in	in	IN
46545	724	18	which	which	WDT
46545	724	19	it	-PRON-	PRP
46545	724	20	is	be	VBZ
46545	724	21	to	to	TO
46545	724	22	be	be	VB
46545	724	23	used	use	VBN
46545	724	24	.	.	.
46545	725	1	A	a	DT
46545	725	2	simple	simple	JJ
46545	725	3	form	form	NN
46545	725	4	of	of	IN
46545	725	5	ruling	ruling	NN
46545	725	6	is	be	VBZ
46545	725	7	shown	show	VBN
46545	725	8	.	.	.
46545	726	1	It	-PRON-	PRP
46545	726	2	will	will	MD
46545	726	3	be	be	VB
46545	726	4	noted	note	VBN
46545	726	5	that	that	IN
46545	726	6	the	the	DT
46545	726	7	left	left	JJ
46545	726	8	-	-	HYPH
46545	726	9	hand	hand	NN
46545	726	10	page	page	NN
46545	726	11	is	be	VBZ
46545	726	12	used	use	VBN
46545	726	13	for	for	IN
46545	726	14	the	the	DT
46545	726	15	debit	debit	NN
46545	726	16	side	side	NN
46545	726	17	,	,	,
46545	726	18	while	while	IN
46545	726	19	the	the	DT
46545	726	20	right	right	JJ
46545	726	21	-	-	HYPH
46545	726	22	hand	hand	NN
46545	726	23	page	page	NN
46545	726	24	is	be	VBZ
46545	726	25	used	use	VBN
46545	726	26	for	for	IN
46545	726	27	credits	credit	NNS
46545	726	28	.	.	.
46545	727	1	This	this	DT
46545	727	2	is	be	VBZ
46545	727	3	the	the	DT
46545	727	4	only	only	JJ
46545	727	5	account	account	NN
46545	727	6	kept	keep	VBN
46545	727	7	with	with	IN
46545	727	8	cash	cash	NN
46545	727	9	.	.	.
46545	728	1	=	=	SYM
46545	728	2	16	16	CD
46545	728	3	.	.	.
46545	729	1	Journal.=	Journal.=	NNP
46545	729	2	A	a	DT
46545	729	3	Journal	Journal	NNP
46545	729	4	is	be	VBZ
46545	729	5	a	a	DT
46545	729	6	book	book	NN
46545	729	7	in	in	IN
46545	729	8	which	which	WDT
46545	729	9	separate	separate	JJ
46545	729	10	transactions	transaction	NNS
46545	729	11	are	be	VBP
46545	729	12	entered	enter	VBN
46545	729	13	in	in	IN
46545	729	14	a	a	DT
46545	729	15	manner	manner	NN
46545	729	16	to	to	TO
46545	729	17	preserve	preserve	VB
46545	729	18	the	the	DT
46545	729	19	balance	balance	NN
46545	729	20	necessary	necessary	JJ
46545	729	21	in	in	IN
46545	729	22	double	double	JJ
46545	729	23	entry	entry	NN
46545	729	24	--	--	:
46545	729	25	that	that	RB
46545	729	26	is	is	RB
46545	729	27	,	,	,
46545	729	28	showing	show	VBG
46545	729	29	the	the	DT
46545	729	30	proper	proper	JJ
46545	729	31	debit	debit	NN
46545	729	32	and	and	CC
46545	729	33	credit	credit	NN
46545	729	34	for	for	IN
46545	729	35	each	each	DT
46545	729	36	transaction	transaction	NN
46545	729	37	.	.	.
46545	730	1	The	the	DT
46545	730	2	journal	journal	NN
46545	730	3	is	be	VBZ
46545	730	4	used	use	VBN
46545	730	5	for	for	IN
46545	730	6	making	make	VBG
46545	730	7	adjusting	adjust	VBG
46545	730	8	entries	entry	NNS
46545	730	9	,	,	,
46545	730	10	and	and	CC
46545	730	11	it	-PRON-	PRP
46545	730	12	was	be	VBD
46545	730	13	formerly	formerly	RB
46545	730	14	the	the	DT
46545	730	15	custom	custom	NN
46545	730	16	to	to	TO
46545	730	17	copy	copy	VB
46545	730	18	into	into	IN
46545	730	19	this	this	DT
46545	730	20	book	book	NN
46545	730	21	from	from	IN
46545	730	22	the	the	DT
46545	730	23	day	day	NN
46545	730	24	book	book	NN
46545	730	25	the	the	DT
46545	730	26	particulars	particular	NNS
46545	730	27	of	of	IN
46545	730	28	every	every	DT
46545	730	29	transaction	transaction	NN
46545	730	30	.	.	.
46545	731	1	Records	record	NNS
46545	731	2	are	be	VBP
46545	731	3	now	now	RB
46545	731	4	made	make	VBN
46545	731	5	in	in	IN
46545	731	6	the	the	DT
46545	731	7	journal	journal	NN
46545	731	8	directly	directly	RB
46545	731	9	,	,	,
46545	731	10	which	which	WDT
46545	731	11	makes	make	VBZ
46545	731	12	it	-PRON-	PRP
46545	731	13	a	a	DT
46545	731	14	book	book	NN
46545	731	15	of	of	IN
46545	731	16	original	original	JJ
46545	731	17	entry	entry	NN
46545	731	18	.	.	.
46545	732	1	The	the	DT
46545	732	2	records	record	NNS
46545	732	3	in	in	IN
46545	732	4	the	the	DT
46545	732	5	journal	journal	NN
46545	732	6	are	be	VBP
46545	732	7	transferred	transfer	VBN
46545	732	8	or	or	CC
46545	732	9	posted	post	VBN
46545	732	10	to	to	IN
46545	732	11	the	the	DT
46545	732	12	debit	debit	NN
46545	732	13	and	and	CC
46545	732	14	credit	credit	NN
46545	732	15	sides	side	NNS
46545	732	16	of	of	IN
46545	732	17	the	the	DT
46545	732	18	accounts	account	NNS
46545	732	19	which	which	WDT
46545	732	20	they	-PRON-	PRP
46545	732	21	represent	represent	VBP
46545	732	22	.	.	.
46545	733	1	The	the	DT
46545	733	2	journal	journal	NN
46545	733	3	is	be	VBZ
46545	733	4	frequently	frequently	RB
46545	733	5	combined	combine	VBN
46545	733	6	with	with	IN
46545	733	7	the	the	DT
46545	733	8	cash	cash	NN
46545	733	9	book	book	NN
46545	733	10	,	,	,
46545	733	11	and	and	CC
46545	733	12	is	be	VBZ
46545	733	13	then	then	RB
46545	733	14	called	call	VBN
46545	733	15	a	a	DT
46545	733	16	_	_	NNP
46545	733	17	cash	cash	NN
46545	733	18	journal	journal	NN
46545	733	19	_	_	NNP
46545	733	20	.	.	.
46545	734	1	An	an	DT
46545	734	2	ordinary	ordinary	JJ
46545	734	3	form	form	NN
46545	734	4	of	of	IN
46545	734	5	journal	journal	NN
46545	734	6	ruling	ruling	NN
46545	734	7	is	be	VBZ
46545	734	8	shown	show	VBN
46545	734	9	in	in	IN
46545	734	10	Article	Article	NNP
46545	734	11	11	11	CD
46545	734	12	.	.	.
46545	735	1	=	=	NFP
46545	735	2	17	17	CD
46545	735	3	.	.	.
46545	736	1	Sales	sale	NNS
46545	736	2	Book.=	Book.=	NNS
46545	736	3	A	a	DT
46545	736	4	Sales	Sales	NNP
46545	736	5	Book	Book	NNP
46545	736	6	is	be	VBZ
46545	736	7	an	an	DT
46545	736	8	auxiliary	auxiliary	JJ
46545	736	9	book	book	NN
46545	736	10	in	in	IN
46545	736	11	which	which	WDT
46545	736	12	is	be	VBZ
46545	736	13	kept	keep	VBN
46545	736	14	a	a	DT
46545	736	15	record	record	NN
46545	736	16	of	of	IN
46545	736	17	all	all	DT
46545	736	18	goods	good	NNS
46545	736	19	sold	sell	VBN
46545	736	20	,	,	,
46545	736	21	showing	show	VBG
46545	736	22	name	name	NN
46545	736	23	of	of	IN
46545	736	24	purchaser	purchaser	NN
46545	736	25	,	,	,
46545	736	26	quantity	quantity	NN
46545	736	27	and	and	CC
46545	736	28	kind	kind	NN
46545	736	29	of	of	IN
46545	736	30	articles	article	NNS
46545	736	31	,	,	,
46545	736	32	prices	price	NNS
46545	736	33	,	,	,
46545	736	34	and	and	CC
46545	736	35	amounts	amount	NNS
46545	736	36	.	.	.
46545	737	1	A	a	DT
46545	737	2	sales	sale	NNS
46545	737	3	book	book	NN
46545	737	4	is	be	VBZ
46545	737	5	a	a	DT
46545	737	6	journal	journal	NN
46545	737	7	of	of	IN
46545	737	8	sales	sale	NNS
46545	737	9	.	.	.
46545	738	1	The	the	DT
46545	738	2	amounts	amount	NNS
46545	738	3	of	of	IN
46545	738	4	individual	individual	JJ
46545	738	5	sales	sale	NNS
46545	738	6	are	be	VBP
46545	738	7	posted	post	VBN
46545	738	8	(	(	-LRB-
46545	738	9	transferred	transfer	VBN
46545	738	10	)	)	-RRB-
46545	738	11	to	to	IN
46545	738	12	the	the	DT
46545	738	13	debit	debit	NN
46545	738	14	side	side	NN
46545	738	15	of	of	IN
46545	738	16	the	the	DT
46545	738	17	accounts	account	NNS
46545	738	18	of	of	IN
46545	738	19	the	the	DT
46545	738	20	purchasers	purchaser	NNS
46545	738	21	.	.	.
46545	739	1	The	the	DT
46545	739	2	footings	footing	NNS
46545	739	3	of	of	IN
46545	739	4	the	the	DT
46545	739	5	sales	sale	NNS
46545	739	6	book	book	NN
46545	739	7	are	be	VBP
46545	739	8	carried	carry	VBN
46545	739	9	forward	forward	RB
46545	739	10	until	until	IN
46545	739	11	the	the	DT
46545	739	12	end	end	NN
46545	739	13	of	of	IN
46545	739	14	the	the	DT
46545	739	15	month	month	NN
46545	739	16	,	,	,
46545	739	17	when	when	WRB
46545	739	18	the	the	DT
46545	739	19	total	total	JJ
46545	739	20	amount	amount	NN
46545	739	21	is	be	VBZ
46545	739	22	posted	post	VBN
46545	739	23	as	as	IN
46545	739	24	one	one	CD
46545	739	25	item	item	NN
46545	739	26	to	to	IN
46545	739	27	the	the	DT
46545	739	28	credit	credit	NN
46545	739	29	side	side	NN
46545	739	30	of	of	IN
46545	739	31	the	the	DT
46545	739	32	_	_	NNP
46545	739	33	merchandise	merchandise	NN
46545	739	34	_	_	NNP
46545	739	35	account	account	NN
46545	739	36	,	,	,
46545	739	37	completing	complete	VBG
46545	739	38	the	the	DT
46545	739	39	double	double	JJ
46545	739	40	entry	entry	NN
46545	739	41	.	.	.
46545	740	1	The	the	DT
46545	740	2	merchandise	merchandise	NN
46545	740	3	account	account	NN
46545	740	4	has	have	VBZ
46545	740	5	been	be	VBN
46545	740	6	universally	universally	RB
46545	740	7	used	use	VBN
46545	740	8	in	in	IN
46545	740	9	the	the	DT
46545	740	10	past	past	NN
46545	740	11	,	,	,
46545	740	12	all	all	DT
46545	740	13	purchases	purchase	NNS
46545	740	14	being	be	VBG
46545	740	15	debited	debit	VBN
46545	740	16	and	and	CC
46545	740	17	all	all	DT
46545	740	18	sales	sale	NNS
46545	740	19	credited	credit	VBD
46545	740	20	to	to	IN
46545	740	21	this	this	DT
46545	740	22	account	account	NN
46545	740	23	.	.	.
46545	741	1	Certain	certain	JJ
46545	741	2	other	other	JJ
46545	741	3	accounts	account	NNS
46545	741	4	(	(	-LRB-
46545	741	5	which	which	WDT
46545	741	6	will	will	MD
46545	741	7	be	be	VB
46545	741	8	explained	explain	VBN
46545	741	9	later	later	RB
46545	741	10	)	)	-RRB-
46545	741	11	are	be	VBP
46545	741	12	now	now	RB
46545	741	13	recommended	recommend	VBN
46545	741	14	by	by	IN
46545	741	15	leading	lead	VBG
46545	741	16	accountants	accountant	NNS
46545	741	17	,	,	,
46545	741	18	to	to	TO
46545	741	19	take	take	VB
46545	741	20	the	the	DT
46545	741	21	place	place	NN
46545	741	22	of	of	IN
46545	741	23	the	the	DT
46545	741	24	merchandise	merchandise	NN
46545	741	25	account	account	NN
46545	741	26	.	.	.
46545	742	1	Sales	sale	NNS
46545	742	2	books	book	NNS
46545	742	3	are	be	VBP
46545	742	4	usually	usually	RB
46545	742	5	ruled	rule	VBN
46545	742	6	to	to	TO
46545	742	7	meet	meet	VB
46545	742	8	the	the	DT
46545	742	9	special	special	JJ
46545	742	10	needs	need	NNS
46545	742	11	of	of	IN
46545	742	12	each	each	DT
46545	742	13	business	business	NN
46545	742	14	,	,	,
46545	742	15	separate	separate	JJ
46545	742	16	columns	column	NNS
46545	742	17	being	be	VBG
46545	742	18	provided	provide	VBN
46545	742	19	for	for	IN
46545	742	20	a	a	DT
46545	742	21	record	record	NN
46545	742	22	of	of	IN
46545	742	23	special	special	JJ
46545	742	24	classes	class	NNS
46545	742	25	of	of	IN
46545	742	26	sales	sale	NNS
46545	742	27	,	,	,
46545	742	28	or	or	CC
46545	742	29	sales	sale	NNS
46545	742	30	of	of	IN
46545	742	31	special	special	JJ
46545	742	32	kinds	kind	NNS
46545	742	33	of	of	IN
46545	742	34	goods	good	NNS
46545	742	35	.	.	.
46545	743	1	=	=	NFP
46545	743	2	18	18	CD
46545	743	3	.	.	.
46545	744	1	Purchase	purchase	NN
46545	744	2	Book.=	Book.=	NNP
46545	744	3	A	a	DT
46545	744	4	Purchase	Purchase	NNP
46545	744	5	or	or	CC
46545	744	6	Invoice	Invoice	NNP
46545	744	7	Book	Book	NNP
46545	744	8	is	be	VBZ
46545	744	9	the	the	DT
46545	744	10	opposite	opposite	NN
46545	744	11	of	of	IN
46545	744	12	the	the	DT
46545	744	13	sales	sale	NNS
46545	744	14	book	book	NN
46545	744	15	,	,	,
46545	744	16	being	be	VBG
46545	744	17	used	use	VBN
46545	744	18	for	for	IN
46545	744	19	a	a	DT
46545	744	20	record	record	NN
46545	744	21	of	of	IN
46545	744	22	all	all	DT
46545	744	23	purchases	purchase	NNS
46545	744	24	made	make	VBN
46545	744	25	.	.	.
46545	745	1	Like	like	IN
46545	745	2	the	the	DT
46545	745	3	sales	sale	NNS
46545	745	4	book	book	NN
46545	745	5	,	,	,
46545	745	6	the	the	DT
46545	745	7	totals	total	NNS
46545	745	8	are	be	VBP
46545	745	9	carried	carry	VBN
46545	745	10	forward	forward	RB
46545	745	11	to	to	IN
46545	745	12	the	the	DT
46545	745	13	end	end	NN
46545	745	14	of	of	IN
46545	745	15	the	the	DT
46545	745	16	month	month	NN
46545	745	17	,	,	,
46545	745	18	and	and	CC
46545	745	19	posted	post	VBD
46545	745	20	as	as	IN
46545	745	21	one	one	CD
46545	745	22	item	item	NN
46545	745	23	to	to	IN
46545	745	24	the	the	DT
46545	745	25	debit	debit	NN
46545	745	26	side	side	NN
46545	745	27	of	of	IN
46545	745	28	the	the	DT
46545	745	29	_	_	NNP
46545	745	30	merchandise	merchandise	NN
46545	745	31	_	_	NNP
46545	745	32	account	account	NN
46545	745	33	.	.	.
46545	746	1	The	the	DT
46545	746	2	amounts	amount	NNS
46545	746	3	of	of	IN
46545	746	4	the	the	DT
46545	746	5	separate	separate	JJ
46545	746	6	transactions	transaction	NNS
46545	746	7	are	be	VBP
46545	746	8	posted	post	VBN
46545	746	9	daily	daily	RB
46545	746	10	to	to	IN
46545	746	11	the	the	DT
46545	746	12	credit	credit	NN
46545	746	13	of	of	IN
46545	746	14	the	the	DT
46545	746	15	persons	person	NNS
46545	746	16	from	from	IN
46545	746	17	whom	whom	WP
46545	746	18	the	the	DT
46545	746	19	goods	good	NNS
46545	746	20	are	be	VBP
46545	746	21	purchased	purchase	VBN
46545	746	22	.	.	.
46545	747	1	[	[	-LRB-
46545	747	2	Illustration	illustration	NN
46545	747	3	]	]	-RRB-
46545	747	4	The	the	DT
46545	747	5	purchase	purchase	NN
46545	747	6	book	book	NN
46545	747	7	is	be	VBZ
46545	747	8	a	a	DT
46545	747	9	purchase	purchase	NN
46545	747	10	journal	journal	NN
46545	747	11	,	,	,
46545	747	12	and	and	CC
46545	747	13	the	the	DT
46545	747	14	ruling	ruling	NN
46545	747	15	is	be	VBZ
46545	747	16	the	the	DT
46545	747	17	same	same	JJ
46545	747	18	as	as	IN
46545	747	19	that	that	DT
46545	747	20	of	of	IN
46545	747	21	other	other	JJ
46545	747	22	journals	journal	NNS
46545	747	23	.	.	.
46545	748	1	=	=	SYM
46545	748	2	19	19	CD
46545	748	3	.	.	.
46545	749	1	Ledger.=	Ledger.=	NNP
46545	749	2	The	the	DT
46545	749	3	Ledger	Ledger	NNP
46545	749	4	is	be	VBZ
46545	749	5	the	the	DT
46545	749	6	principal	principal	JJ
46545	749	7	book	book	NN
46545	749	8	,	,	,
46545	749	9	in	in	IN
46545	749	10	which	which	WDT
46545	749	11	particulars	particular	NNS
46545	749	12	of	of	IN
46545	749	13	every	every	DT
46545	749	14	transaction	transaction	NN
46545	749	15	of	of	IN
46545	749	16	every	every	DT
46545	749	17	nature	nature	NN
46545	749	18	are	be	VBP
46545	749	19	summarized	summarize	VBN
46545	749	20	.	.	.
46545	750	1	It	-PRON-	PRP
46545	750	2	is	be	VBZ
46545	750	3	,	,	,
46545	750	4	in	in	IN
46545	750	5	fact	fact	NN
46545	750	6	,	,	,
46545	750	7	a	a	DT
46545	750	8	transcript	transcript	NN
46545	750	9	of	of	IN
46545	750	10	all	all	DT
46545	750	11	other	other	JJ
46545	750	12	books	book	NNS
46545	750	13	of	of	IN
46545	750	14	the	the	DT
46545	750	15	business	business	NN
46545	750	16	except	except	IN
46545	750	17	those	those	DT
46545	750	18	used	use	VBN
46545	750	19	solely	solely	RB
46545	750	20	for	for	IN
46545	750	21	statistical	statistical	JJ
46545	750	22	purposes	purpose	NNS
46545	750	23	.	.	.
46545	751	1	The	the	DT
46545	751	2	ledger	ledger	NN
46545	751	3	is	be	VBZ
46545	751	4	the	the	DT
46545	751	5	book	book	NN
46545	751	6	which	which	WDT
46545	751	7	contains	contain	VBZ
46545	751	8	the	the	DT
46545	751	9	final	final	JJ
46545	751	10	or	or	CC
46545	751	11	complete	complete	JJ
46545	751	12	records	record	NNS
46545	751	13	of	of	IN
46545	751	14	all	all	DT
46545	751	15	dealings	dealing	NNS
46545	751	16	,	,	,
46545	751	17	either	either	CC
46545	751	18	with	with	IN
46545	751	19	an	an	DT
46545	751	20	individual	individual	NN
46545	751	21	or	or	CC
46545	751	22	with	with	IN
46545	751	23	respect	respect	NN
46545	751	24	to	to	IN
46545	751	25	a	a	DT
46545	751	26	specific	specific	JJ
46545	751	27	class	class	NN
46545	751	28	of	of	IN
46545	751	29	transactions	transaction	NNS
46545	751	30	--	--	:
46545	751	31	as	as	IN
46545	751	32	expenditures	expenditure	NNS
46545	751	33	for	for	IN
46545	751	34	a	a	DT
46545	751	35	certain	certain	JJ
46545	751	36	purpose	purpose	NN
46545	751	37	,	,	,
46545	751	38	or	or	CC
46545	751	39	receipts	receipt	NNS
46545	751	40	of	of	IN
46545	751	41	a	a	DT
46545	751	42	given	give	VBN
46545	751	43	character	character	NN
46545	751	44	,	,	,
46545	751	45	or	or	CC
46545	751	46	sales	sale	NNS
46545	751	47	of	of	IN
46545	751	48	a	a	DT
46545	751	49	given	give	VBN
46545	751	50	kind	kind	NN
46545	751	51	of	of	IN
46545	751	52	goods	good	NNS
46545	751	53	.	.	.
46545	752	1	A	a	DT
46545	752	2	transcript	transcript	NN
46545	752	3	of	of	IN
46545	752	4	the	the	DT
46545	752	5	ledger	ledger	NNP
46545	752	6	accounts	account	NNS
46545	752	7	exhibits	exhibit	VBZ
46545	752	8	the	the	DT
46545	752	9	progress	progress	NN
46545	752	10	and	and	CC
46545	752	11	standing	standing	NN
46545	752	12	of	of	IN
46545	752	13	the	the	DT
46545	752	14	business	business	NN
46545	752	15	.	.	.
46545	753	1	Like	like	IN
46545	753	2	other	other	JJ
46545	753	3	books	book	NNS
46545	753	4	,	,	,
46545	753	5	ledgers	ledger	NNS
46545	753	6	are	be	VBP
46545	753	7	now	now	RB
46545	753	8	made	make	VBN
46545	753	9	with	with	IN
46545	753	10	special	special	JJ
46545	753	11	forms	form	NNS
46545	753	12	of	of	IN
46545	753	13	ruling	ruling	NN
46545	753	14	,	,	,
46545	753	15	depending	depend	VBG
46545	753	16	on	on	IN
46545	753	17	the	the	DT
46545	753	18	purpose	purpose	NN
46545	753	19	for	for	IN
46545	753	20	which	which	WDT
46545	753	21	they	-PRON-	PRP
46545	753	22	are	be	VBP
46545	753	23	to	to	TO
46545	753	24	be	be	VB
46545	753	25	used	use	VBN
46545	753	26	.	.	.
46545	754	1	The	the	DT
46545	754	2	old	old	JJ
46545	754	3	style	style	NN
46545	754	4	or	or	CC
46545	754	5	common	common	JJ
46545	754	6	form	form	NN
46545	754	7	of	of	IN
46545	754	8	ledger	ledger	NNP
46545	754	9	ruling	ruling	NN
46545	754	10	is	be	VBZ
46545	754	11	shown	show	VBN
46545	754	12	(	(	-LRB-
46545	754	13	p.	p.	NN
46545	754	14	35	35	CD
46545	754	15	)	)	-RRB-
46545	754	16	.	.	.
46545	755	1	=	=	SYM
46545	755	2	20	20	CD
46545	755	3	.	.	.
46545	756	1	Invoice	Invoice	NNP
46545	756	2	or	or	CC
46545	756	3	Bill.=	Bill.=	NNP
46545	756	4	An	an	DT
46545	756	5	Invoice	Invoice	NNP
46545	756	6	or	or	CC
46545	756	7	Bill	Bill	NNP
46545	756	8	is	be	VBZ
46545	756	9	an	an	DT
46545	756	10	itemized	itemize	VBN
46545	756	11	statement	statement	NN
46545	756	12	or	or	CC
46545	756	13	record	record	NN
46545	756	14	of	of	IN
46545	756	15	goods	good	NNS
46545	756	16	sold	sell	VBN
46545	756	17	by	by	IN
46545	756	18	one	one	CD
46545	756	19	person	person	NN
46545	756	20	to	to	IN
46545	756	21	another	another	DT
46545	756	22	.	.	.
46545	757	1	The	the	DT
46545	757	2	invoice	invoice	NN
46545	757	3	or	or	CC
46545	757	4	bill	bill	NN
46545	757	5	is	be	VBZ
46545	757	6	used	use	VBN
46545	757	7	in	in	IN
46545	757	8	every	every	DT
46545	757	9	line	line	NN
46545	757	10	of	of	IN
46545	757	11	business	business	NN
46545	757	12	.	.	.
46545	758	1	A	a	DT
46545	758	2	conventional	conventional	JJ
46545	758	3	form	form	NN
46545	758	4	of	of	IN
46545	758	5	invoice	invoice	NN
46545	758	6	is	be	VBZ
46545	758	7	shown	show	VBN
46545	758	8	(	(	-LRB-
46545	758	9	p.	p.	NN
46545	758	10	5	5	CD
46545	758	11	)	)	-RRB-
46545	758	12	.	.	.
46545	759	1	RECORDING	record	VBG
46545	759	2	TRANSACTIONS	transactions	NN
46545	759	3	=	=	NFP
46545	759	4	21.=	21.=	CD
46545	759	5	The	the	DT
46545	759	6	records	record	NNS
46545	759	7	of	of	IN
46545	759	8	transactions	transaction	NNS
46545	759	9	in	in	IN
46545	759	10	the	the	DT
46545	759	11	journal	journal	NN
46545	759	12	which	which	WDT
46545	759	13	show	show	VBP
46545	759	14	what	what	WP
46545	759	15	accounts	account	NNS
46545	759	16	are	be	VBP
46545	759	17	debited	debited	JJ
46545	759	18	and	and	CC
46545	759	19	what	what	WP
46545	759	20	accounts	account	NNS
46545	759	21	are	be	VBP
46545	759	22	credited	credit	VBN
46545	759	23	are	be	VBP
46545	759	24	called	call	VBN
46545	759	25	_	_	NNP
46545	759	26	journal	journal	NNP
46545	759	27	entries	entry	NNS
46545	759	28	_	_	NNP
46545	759	29	.	.	.
46545	760	1	The	the	DT
46545	760	2	act	act	NN
46545	760	3	of	of	IN
46545	760	4	making	make	VBG
46545	760	5	these	these	DT
46545	760	6	entries	entry	NNS
46545	760	7	is	be	VBZ
46545	760	8	known	know	VBN
46545	760	9	as	as	IN
46545	760	10	_	_	NNP
46545	760	11	journalizing	journalizing	NNP
46545	760	12	_	_	NNP
46545	760	13	.	.	.
46545	761	1	It	-PRON-	PRP
46545	761	2	was	be	VBD
46545	761	3	formerly	formerly	RB
46545	761	4	the	the	DT
46545	761	5	custom	custom	NN
46545	761	6	to	to	TO
46545	761	7	journalize	journalize	VB
46545	761	8	each	each	DT
46545	761	9	individual	individual	JJ
46545	761	10	transaction	transaction	NN
46545	761	11	from	from	IN
46545	761	12	the	the	DT
46545	761	13	day	day	NN
46545	761	14	book	book	NN
46545	761	15	,	,	,
46545	761	16	but	but	CC
46545	761	17	in	in	IN
46545	761	18	modern	modern	JJ
46545	761	19	bookkeeping	bookkeepe	VBG
46545	761	20	the	the	DT
46545	761	21	journal	journal	NN
46545	761	22	is	be	VBZ
46545	761	23	used	use	VBN
46545	761	24	only	only	RB
46545	761	25	for	for	IN
46545	761	26	adjusting	adjust	VBG
46545	761	27	and	and	CC
46545	761	28	special	special	JJ
46545	761	29	entries	entry	NNS
46545	761	30	.	.	.
46545	762	1	=	=	SYM
46545	762	2	22	22	CD
46545	762	3	.	.	.
46545	763	1	Posting.=	Posting.=	NNP
46545	763	2	When	when	WRB
46545	763	3	the	the	DT
46545	763	4	record	record	NN
46545	763	5	of	of	IN
46545	763	6	a	a	DT
46545	763	7	transaction	transaction	NN
46545	763	8	is	be	VBZ
46545	763	9	transferred	transfer	VBN
46545	763	10	to	to	IN
46545	763	11	the	the	DT
46545	763	12	ledger	ledger	JJ
46545	763	13	from	from	IN
46545	763	14	a	a	DT
46545	763	15	book	book	NN
46545	763	16	of	of	IN
46545	763	17	Class	Class	NNP
46545	763	18	(	(	-LRB-
46545	763	19	_	_	NNP
46545	763	20	b	b	NNP
46545	763	21	_	_	NNP
46545	763	22	)	)	-RRB-
46545	763	23	,	,	,
46545	763	24	it	-PRON-	PRP
46545	763	25	is	be	VBZ
46545	763	26	said	say	VBN
46545	763	27	to	to	TO
46545	763	28	be	be	VB
46545	763	29	_	_	NNP
46545	763	30	posted	post	VBN
46545	763	31	_	_	NNP
46545	763	32	.	.	.
46545	764	1	The	the	DT
46545	764	2	act	act	NN
46545	764	3	of	of	IN
46545	764	4	making	make	VBG
46545	764	5	the	the	DT
46545	764	6	transfer	transfer	NN
46545	764	7	is	be	VBZ
46545	764	8	called	call	VBN
46545	764	9	_	_	NNP
46545	764	10	posting	post	VBG
46545	764	11	_	_	NNP
46545	764	12	.	.	.
46545	765	1	The	the	DT
46545	765	2	original	original	JJ
46545	765	3	method	method	NN
46545	765	4	was	be	VBD
46545	765	5	to	to	TO
46545	765	6	itemize	itemize	VB
46545	765	7	all	all	DT
46545	765	8	transactions	transaction	NNS
46545	765	9	in	in	IN
46545	765	10	the	the	DT
46545	765	11	ledger	ledger	NN
46545	765	12	,	,	,
46545	765	13	but	but	CC
46545	765	14	the	the	DT
46545	765	15	present	present	JJ
46545	765	16	custom	custom	NN
46545	765	17	is	be	VBZ
46545	765	18	to	to	TO
46545	765	19	post	post	VB
46545	765	20	the	the	DT
46545	765	21	totals	total	NNS
46545	765	22	only	only	RB
46545	765	23	.	.	.
46545	766	1	=	=	NFP
46545	766	2	23.=	23.=	LS
46545	766	3	When	when	WRB
46545	766	4	a	a	DT
46545	766	5	record	record	NN
46545	766	6	is	be	VBZ
46545	766	7	transferred	transfer	VBN
46545	766	8	from	from	IN
46545	766	9	one	one	CD
46545	766	10	book	book	NN
46545	766	11	of	of	IN
46545	766	12	Class	Class	NNP
46545	766	13	(	(	-LRB-
46545	766	14	_	_	NNP
46545	766	15	b	b	NNP
46545	766	16	_	_	NNP
46545	766	17	)	)	-RRB-
46545	766	18	to	to	IN
46545	766	19	another	another	DT
46545	766	20	,	,	,
46545	766	21	or	or	CC
46545	766	22	posted	post	VBN
46545	766	23	to	to	IN
46545	766	24	the	the	DT
46545	766	25	ledger	ledger	JJ
46545	766	26	,	,	,
46545	766	27	the	the	DT
46545	766	28	page	page	NN
46545	766	29	number	number	NN
46545	766	30	of	of	IN
46545	766	31	the	the	DT
46545	766	32	book	book	NN
46545	766	33	to	to	IN
46545	766	34	or	or	CC
46545	766	35	from	from	IN
46545	766	36	which	which	WDT
46545	766	37	it	-PRON-	PRP
46545	766	38	is	be	VBZ
46545	766	39	transferred	transfer	VBN
46545	766	40	or	or	CC
46545	766	41	posted	post	VBN
46545	766	42	is	be	VBZ
46545	766	43	entered	enter	VBN
46545	766	44	in	in	IN
46545	766	45	the	the	DT
46545	766	46	column	column	NN
46545	766	47	known	know	VBN
46545	766	48	as	as	IN
46545	766	49	the	the	DT
46545	766	50	_	_	NNP
46545	766	51	folio	folio	NN
46545	766	52	column	column	NN
46545	766	53	_	_	NNP
46545	766	54	.	.	.
46545	767	1	This	this	DT
46545	767	2	is	be	VBZ
46545	767	3	done	do	VBN
46545	767	4	that	that	IN
46545	767	5	the	the	DT
46545	767	6	transaction	transaction	NN
46545	767	7	may	may	MD
46545	767	8	be	be	VB
46545	767	9	traced	trace	VBN
46545	767	10	from	from	IN
46545	767	11	one	one	CD
46545	767	12	book	book	NN
46545	767	13	to	to	IN
46545	767	14	another	another	DT
46545	767	15	.	.	.
46545	768	1	The	the	DT
46545	768	2	presence	presence	NN
46545	768	3	of	of	IN
46545	768	4	the	the	DT
46545	768	5	page	page	NN
46545	768	6	number	number	NN
46545	768	7	also	also	RB
46545	768	8	serves	serve	VBZ
46545	768	9	as	as	IN
46545	768	10	a	a	DT
46545	768	11	check	check	NN
46545	768	12	to	to	TO
46545	768	13	show	show	VB
46545	768	14	that	that	IN
46545	768	15	the	the	DT
46545	768	16	item	item	NN
46545	768	17	has	have	VBZ
46545	768	18	been	be	VBN
46545	768	19	posted	post	VBN
46545	768	20	.	.	.
46545	769	1	_	_	NNP
46545	769	2	Example_--An	Example_--An	NNP
46545	769	3	item	item	NN
46545	769	4	is	be	VBZ
46545	769	5	to	to	TO
46545	769	6	be	be	VB
46545	769	7	posted	post	VBN
46545	769	8	from	from	IN
46545	769	9	page	page	NN
46545	769	10	1	1	CD
46545	769	11	of	of	IN
46545	769	12	the	the	DT
46545	769	13	sales	sale	NNS
46545	769	14	book	book	NN
46545	769	15	to	to	TO
46545	769	16	page	page	VB
46545	769	17	10	10	CD
46545	769	18	of	of	IN
46545	769	19	the	the	DT
46545	769	20	ledger	ledger	NN
46545	769	21	.	.	.
46545	770	1	In	in	IN
46545	770	2	the	the	DT
46545	770	3	folio	folio	NNP
46545	770	4	column	column	NN
46545	770	5	of	of	IN
46545	770	6	the	the	DT
46545	770	7	ledger	ledger	NNP
46545	770	8	will	will	MD
46545	770	9	be	be	VB
46545	770	10	entered	enter	VBN
46545	770	11	"	"	``
46545	770	12	S	s	NN
46545	770	13	1	1	CD
46545	770	14	"	"	''
46545	770	15	indicating	indicate	VBG
46545	770	16	that	that	IN
46545	770	17	the	the	DT
46545	770	18	item	item	NN
46545	770	19	will	will	MD
46545	770	20	be	be	VB
46545	770	21	found	find	VBN
46545	770	22	on	on	IN
46545	770	23	page	page	NN
46545	770	24	1	1	CD
46545	770	25	of	of	IN
46545	770	26	the	the	DT
46545	770	27	sales	sale	NNS
46545	770	28	book	book	NN
46545	770	29	.	.	.
46545	771	1	In	in	IN
46545	771	2	the	the	DT
46545	771	3	folio	folio	NN
46545	771	4	column	column	NN
46545	771	5	of	of	IN
46545	771	6	the	the	DT
46545	771	7	sales	sale	NNS
46545	771	8	book	book	NN
46545	771	9	will	will	MD
46545	771	10	be	be	VB
46545	771	11	entered	enter	VBN
46545	771	12	"	"	``
46545	771	13	10	10	CD
46545	771	14	"	"	''
46545	771	15	indicating	indicate	VBG
46545	771	16	that	that	IN
46545	771	17	the	the	DT
46545	771	18	item	item	NN
46545	771	19	has	have	VBZ
46545	771	20	been	be	VBN
46545	771	21	posted	post	VBN
46545	771	22	to	to	TO
46545	771	23	page	page	VB
46545	771	24	10	10	CD
46545	771	25	of	of	IN
46545	771	26	the	the	DT
46545	771	27	ledger	ledger	NN
46545	771	28	.	.	.
46545	772	1	=	=	NFP
46545	772	2	24	24	CD
46545	772	3	.	.	.
46545	773	1	Ledger	Ledger	NNP
46545	773	2	Index.=	index.=	VBP
46545	773	3	An	an	DT
46545	773	4	index	index	NN
46545	773	5	to	to	IN
46545	773	6	the	the	DT
46545	773	7	ledger	ledger	NNP
46545	773	8	is	be	VBZ
46545	773	9	necessary	necessary	JJ
46545	773	10	to	to	TO
46545	773	11	enable	enable	VB
46545	773	12	us	-PRON-	PRP
46545	773	13	to	to	TO
46545	773	14	find	find	VB
46545	773	15	the	the	DT
46545	773	16	accounts	account	NNS
46545	773	17	.	.	.
46545	774	1	In	in	IN
46545	774	2	small	small	JJ
46545	774	3	ledgers	ledger	NNS
46545	774	4	the	the	DT
46545	774	5	index	index	NN
46545	774	6	is	be	VBZ
46545	774	7	placed	place	VBN
46545	774	8	in	in	IN
46545	774	9	the	the	DT
46545	774	10	front	front	NN
46545	774	11	of	of	IN
46545	774	12	the	the	DT
46545	774	13	book	book	NN
46545	774	14	itself	-PRON-	PRP
46545	774	15	,	,	,
46545	774	16	while	while	IN
46545	774	17	for	for	IN
46545	774	18	large	large	JJ
46545	774	19	ledgers	ledger	NNS
46545	774	20	a	a	DT
46545	774	21	separate	separate	JJ
46545	774	22	index	index	NN
46545	774	23	book	book	NN
46545	774	24	is	be	VBZ
46545	774	25	used	use	VBN
46545	774	26	.	.	.
46545	775	1	There	there	EX
46545	775	2	is	be	VBZ
46545	775	3	a	a	DT
46545	775	4	distinct	distinct	JJ
46545	775	5	advantage	advantage	NN
46545	775	6	in	in	IN
46545	775	7	this	this	DT
46545	775	8	,	,	,
46545	775	9	as	as	IN
46545	775	10	the	the	DT
46545	775	11	index	index	NN
46545	775	12	book	book	NN
46545	775	13	can	can	MD
46545	775	14	be	be	VB
46545	775	15	kept	keep	VBN
46545	775	16	open	open	JJ
46545	775	17	on	on	IN
46545	775	18	the	the	DT
46545	775	19	desk	desk	NN
46545	775	20	while	while	IN
46545	775	21	posting	post	VBG
46545	775	22	is	be	VBZ
46545	775	23	being	be	VBG
46545	775	24	done	do	VBN
46545	775	25	,	,	,
46545	775	26	and	and	CC
46545	775	27	the	the	DT
46545	775	28	names	name	NNS
46545	775	29	found	find	VBD
46545	775	30	much	much	RB
46545	775	31	quicker	quick	JJR
46545	775	32	than	than	IN
46545	775	33	when	when	WRB
46545	775	34	it	-PRON-	PRP
46545	775	35	is	be	VBZ
46545	775	36	necessary	necessary	JJ
46545	775	37	to	to	TO
46545	775	38	turn	turn	VB
46545	775	39	the	the	DT
46545	775	40	leaves	leave	NNS
46545	775	41	of	of	IN
46545	775	42	the	the	DT
46545	775	43	ledger	ledger	JJ
46545	775	44	to	to	TO
46545	775	45	find	find	VB
46545	775	46	the	the	DT
46545	775	47	index	index	NN
46545	775	48	.	.	.
46545	776	1	When	when	WRB
46545	776	2	an	an	DT
46545	776	3	account	account	NN
46545	776	4	is	be	VBZ
46545	776	5	opened	open	VBN
46545	776	6	in	in	IN
46545	776	7	the	the	DT
46545	776	8	ledger	ledger	NNP
46545	776	9	,	,	,
46545	776	10	the	the	DT
46545	776	11	name	name	NN
46545	776	12	should	should	MD
46545	776	13	be	be	VB
46545	776	14	written	write	VBN
46545	776	15	in	in	IN
46545	776	16	the	the	DT
46545	776	17	index	index	NN
46545	776	18	,	,	,
46545	776	19	followed	follow	VBN
46545	776	20	by	by	IN
46545	776	21	the	the	DT
46545	776	22	page	page	NN
46545	776	23	number	number	NN
46545	776	24	.	.	.
46545	777	1	The	the	DT
46545	777	2	names	name	NNS
46545	777	3	in	in	IN
46545	777	4	the	the	DT
46545	777	5	index	index	NN
46545	777	6	are	be	VBP
46545	777	7	arranged	arrange	VBN
46545	777	8	in	in	IN
46545	777	9	alphabetical	alphabetical	JJ
46545	777	10	order	order	NN
46545	777	11	,	,	,
46545	777	12	each	each	DT
46545	777	13	name	name	NN
46545	777	14	being	be	VBG
46545	777	15	written	write	VBN
46545	777	16	under	under	IN
46545	777	17	the	the	DT
46545	777	18	letter	letter	NN
46545	777	19	of	of	IN
46545	777	20	the	the	DT
46545	777	21	alphabet	alphabet	NN
46545	777	22	corresponding	correspond	VBG
46545	777	23	to	to	IN
46545	777	24	the	the	DT
46545	777	25	first	first	JJ
46545	777	26	letter	letter	NN
46545	777	27	in	in	IN
46545	777	28	the	the	DT
46545	777	29	name	name	NN
46545	777	30	.	.	.
46545	778	1	For	for	IN
46545	778	2	example	example	NN
46545	778	3	:	:	:
46545	778	4	=	=	NFP
46545	778	5	A=	A=	NNP
46545	778	6	=	=	SYM
46545	778	7	B=	B=	NNP
46545	778	8	=	=	SYM
46545	778	9	C=	C=	NNP
46545	778	10	Adams	Adams	NNP
46545	778	11	,	,	,
46545	778	12	J.	J.	NNP
46545	778	13	C.	C.	NNP
46545	778	14	11	11	CD
46545	778	15	Bacon	Bacon	NNP
46545	778	16	,	,	,
46545	778	17	I.	I.	NNP
46545	778	18	H.	H.	NNP
46545	778	19	2	2	CD
46545	778	20	Crandall	Crandall	NNP
46545	778	21	,	,	,
46545	778	22	Jas	Jas	NNP
46545	778	23	.	.	.
46545	779	1	7	7	CD
46545	779	2	Andrews	Andrews	NNPS
46545	779	3	,	,	,
46545	779	4	Henry	Henry	NNP
46545	779	5	14	14	CD
46545	779	6	Brown	Brown	NNP
46545	779	7	,	,	,
46545	779	8	Henry	Henry	NNP
46545	779	9	9	9	CD
46545	779	10	Campbell	Campbell	NNP
46545	779	11	,	,	,
46545	779	12	Don	Don	NNP
46545	779	13	.	.	.
46545	780	1	12	12	CD
46545	780	2	In	in	IN
46545	780	3	a	a	DT
46545	780	4	large	large	JJ
46545	780	5	index	index	NN
46545	780	6	,	,	,
46545	780	7	one	one	CD
46545	780	8	or	or	CC
46545	780	9	more	more	JJR
46545	780	10	pages	page	NNS
46545	780	11	are	be	VBP
46545	780	12	used	use	VBN
46545	780	13	for	for	IN
46545	780	14	a	a	DT
46545	780	15	letter	letter	NN
46545	780	16	;	;	:
46545	780	17	while	while	IN
46545	780	18	in	in	IN
46545	780	19	a	a	DT
46545	780	20	small	small	JJ
46545	780	21	index	index	NN
46545	780	22	,	,	,
46545	780	23	several	several	JJ
46545	780	24	letters	letter	NNS
46545	780	25	may	may	MD
46545	780	26	be	be	VB
46545	780	27	placed	place	VBN
46545	780	28	on	on	IN
46545	780	29	the	the	DT
46545	780	30	same	same	JJ
46545	780	31	page	page	NN
46545	780	32	.	.	.
46545	781	1	SAMPLE	SAMPLE	NNP
46545	781	2	TRANSACTIONS	transactions	NN
46545	781	3	=	=	NFP
46545	781	4	25.=	25.=	CD
46545	781	5	The	the	DT
46545	781	6	following	follow	VBG
46545	781	7	sample	sample	NN
46545	781	8	transactions	transaction	NNS
46545	781	9	are	be	VBP
46545	781	10	carried	carry	VBN
46545	781	11	through	through	IN
46545	781	12	the	the	DT
46545	781	13	books	book	NNS
46545	781	14	described	describe	VBN
46545	781	15	in	in	IN
46545	781	16	this	this	DT
46545	781	17	section	section	NN
46545	781	18	,	,	,
46545	781	19	showing	show	VBG
46545	781	20	the	the	DT
46545	781	21	proper	proper	JJ
46545	781	22	entries	entry	NNS
46545	781	23	and	and	CC
46545	781	24	postings	posting	NNS
46545	781	25	(	(	-LRB-
46545	781	26	see	see	VB
46545	781	27	pp	pp	NNP
46545	781	28	.	.	.
46545	782	1	40	40	CD
46545	782	2	-	-	SYM
46545	782	3	43	43	CD
46545	782	4	)	)	-RRB-
46545	782	5	.	.	.
46545	783	1	The	the	DT
46545	783	2	day	day	NN
46545	783	3	book	book	NN
46545	783	4	has	have	VBZ
46545	783	5	been	be	VBN
46545	783	6	omitted	omit	VBN
46545	783	7	,	,	,
46545	783	8	as	as	IN
46545	783	9	it	-PRON-	PRP
46545	783	10	is	be	VBZ
46545	783	11	practically	practically	RB
46545	783	12	obsolete	obsolete	JJ
46545	783	13	,	,	,
46545	783	14	not	not	RB
46545	783	15	being	be	VBG
46545	783	16	used	use	VBN
46545	783	17	by	by	IN
46545	783	18	progressive	progressive	JJ
46545	783	19	bookkeepers	bookkeeper	NNS
46545	783	20	.	.	.
46545	784	1	Muskegon	Muskegon	NNP
46545	784	2	,	,	,
46545	784	3	Mich.	Michigan	NNP
46545	784	4	,	,	,
46545	784	5	Nov.	November	NNP
46545	784	6	1	1	CD
46545	784	7	,	,	,
46545	784	8	1907	1907	CD
46545	784	9	.	.	.
46545	785	1	I	-PRON-	PRP
46545	785	2	,	,	,
46545	785	3	ROBERT	ROBERT	NNP
46545	785	4	B.	B.	NNP
46545	785	5	ROBINSON	ROBINSON	NNP
46545	785	6	,	,	,
46545	785	7	have	have	VBP
46545	785	8	this	this	DT
46545	785	9	day	day	NN
46545	785	10	commenced	commence	VBD
46545	785	11	business	business	NN
46545	785	12	as	as	IN
46545	785	13	a	a	DT
46545	785	14	wholesale	wholesale	JJ
46545	785	15	dealer	dealer	NN
46545	785	16	in	in	IN
46545	785	17	groceries	grocery	NNS
46545	785	18	and	and	CC
46545	785	19	provisions	provision	NNS
46545	785	20	.	.	.
46545	786	1	I	-PRON-	PRP
46545	786	2	have	have	VBP
46545	786	3	rented	rent	VBN
46545	786	4	the	the	DT
46545	786	5	store	store	NN
46545	786	6	located	locate	VBN
46545	786	7	at	at	IN
46545	786	8	68	68	CD
46545	786	9	Pine	Pine	NNP
46545	786	10	St.	St.	NNP
46545	786	11	,	,	,
46545	786	12	from	from	IN
46545	786	13	Geo	Geo	NNP
46545	786	14	.	.	.
46545	787	1	Baker	Baker	NNP
46545	787	2	,	,	,
46545	787	3	at	at	IN
46545	787	4	$	$	$
46545	787	5	40.00	40.00	CD
46545	787	6	a	a	DT
46545	787	7	month	month	NN
46545	787	8	.	.	.
46545	788	1	My	-PRON-	PRP$
46545	788	2	resources	resource	NNS
46545	788	3	and	and	CC
46545	788	4	liabilities	liability	NNS
46545	788	5	are	be	VBP
46545	788	6	as	as	IN
46545	788	7	follows	follow	VBZ
46545	788	8	:	:	:
46545	788	9	RESOURCES	resource	NNS
46545	788	10	Cash	cash	NN
46545	788	11	on	on	IN
46545	788	12	hand	hand	NN
46545	788	13	$	$	$
46545	788	14	2,462.50	2,462.50	CD
46545	788	15	Merchandise	merchandise	NN
46545	788	16	per	per	IN
46545	788	17	inventory	inventory	NN
46545	788	18	1,147.20	1,147.20	CD
46545	788	19	Due	due	IN
46545	788	20	me	-PRON-	PRP
46545	788	21	from	from	IN
46545	788	22	Roger	Roger	NNP
46545	788	23	Bros.	Bros.	NNP
46545	788	24	219.40	219.40	CD
46545	788	25	LIABILITIES	LIABILITIES	NNP
46545	788	26	C.	C.	NNP
46545	788	27	B.	B.	NNP
46545	788	28	Whitney	Whitney	NNP
46545	788	29	,	,	,
46545	788	30	Grand	Grand	NNP
46545	788	31	Rapids	Rapids	NNP
46545	788	32	$	$	$
46545	788	33	126.90	126.90	CD
46545	788	34	My	-PRON-	PRP$
46545	788	35	net	net	JJ
46545	788	36	investment	investment	NN
46545	788	37	3,702.20	3,702.20	CD
46545	788	38	--Nov	--nov	NN
46545	788	39	.	.	.
46545	788	40	1	1	CD
46545	788	41	-	-	:
46545	788	42	-	-	:
46545	788	43	Bought	buy	VBN
46545	788	44	from	from	IN
46545	788	45	Grand	Grand	NNP
46545	788	46	Rapids	Rapids	NNPS
46545	788	47	Gro	Gro	NNP
46545	788	48	.	.	.
46545	789	1	Co.	Co.	NNP
46545	789	2	,	,	,
46545	789	3	Grand	Grand	NNP
46545	789	4	Rapids	Rapids	NNPS
46545	789	5	,	,	,
46545	789	6	Mich.	Michigan	NNP
46545	789	7	On	on	IN
46545	789	8	account	account	NN
46545	789	9	10	10	CD
46545	789	10	cwt	cwt	JJ
46545	789	11	.	.	.
46545	790	1	sugar	sugar	NN
46545	790	2	$	$	$
46545	790	3	4.85	4.85	CD
46545	790	4	$	$	$
46545	790	5	48.50	48.50	CD
46545	790	6	10	10	CD
46545	790	7	bbls	bbl	NNS
46545	790	8	.	.	.
46545	791	1	flour	flour	NN
46545	791	2	5.25	5.25	CD
46545	791	3	52.50	52.50	CD
46545	791	4	150	150	CD
46545	791	5	"	"	''
46545	791	6	salt	salt	NN
46545	791	7	1.10	1.10	CD
46545	791	8	165.00	165.00	CD
46545	791	9	2	2	CD
46545	791	10	"	"	``
46545	791	11	molasses	molasse	VBZ
46545	791	12	48	48	CD
46545	791	13	50,98	50,98	CD
46545	791	14	gals	gal	NNS
46545	791	15	.	.	.
46545	792	1	.30	.30	NFP
46545	792	2	29.40	29.40	CD
46545	792	3	$	$	$
46545	792	4	295.40	295.40	CD
46545	792	5	--1	--1	CD
46545	792	6	-	-	:
46545	792	7	-	-	:
46545	792	8	Paid	Paid	NNP
46545	792	9	Geo	Geo	NNP
46545	792	10	.	.	.
46545	793	1	Baker	Baker	NNP
46545	793	2	For	for	IN
46545	793	3	1	1	CD
46545	793	4	month	month	NN
46545	793	5	's	's	POS
46545	793	6	rent	rent	NN
46545	793	7	Cash	cash	NN
46545	793	8	40.00	40.00	CD
46545	793	9	--2	--2	:
46545	793	10	-	-	:
46545	793	11	-	-	:
46545	793	12	Sold	sell	VBN
46545	793	13	to	to	IN
46545	793	14	Geo	Geo	NNP
46545	793	15	.	.	.
46545	794	1	Wiggins	wiggin	NNS
46545	794	2	,	,	,
46545	794	3	110	110	CD
46545	794	4	Ottawa	Ottawa	NNP
46545	794	5	St.	St.	NNP
46545	794	6	On	on	IN
46545	794	7	account	account	NN
46545	794	8	1	1	CD
46545	794	9	box	box	NN
46545	794	10	B.	b.	NN
46545	795	1	B.	B.	NNP
46545	795	2	soap	soap	NN
46545	795	3	3.75	3.75	CD
46545	795	4	1	1	CD
46545	795	5	case	case	NN
46545	795	6	X.	X.	NNP
46545	795	7	X.	X.	NNP
46545	795	8	corn	corn	NN
46545	795	9	1.60	1.60	CD
46545	795	10	100	100	CD
46545	795	11	#	#	$
46545	795	12	soda	soda	NN
46545	795	13	biscuit	biscuit	VB
46545	795	14	4.25	4.25	CD
46545	795	15	9.60	9.60	CD
46545	795	16	--3	--3	CD
46545	795	17	-	-	:
46545	795	18	-	-	:
46545	795	19	Sold	sell	VBN
46545	795	20	to	to	IN
46545	795	21	Smith	Smith	NNP
46545	795	22	&	&	CC
46545	795	23	Nixon	Nixon	NNP
46545	795	24	,	,	,
46545	795	25	262	262	CD
46545	795	26	Western	Western	NNP
46545	795	27	Av	Av	NNP
46545	795	28	.	.	.
46545	796	1	On	on	IN
46545	796	2	account	account	NN
46545	796	3	2	2	CD
46545	796	4	bbl	bbl	NN
46545	796	5	.	.	.
46545	797	1	flour	flour	NN
46545	797	2	6.15	6.15	CD
46545	797	3	12.30	12.30	CD
46545	797	4	2	2	CD
46545	797	5	cwt	cwt	NN
46545	797	6	.	.	.
46545	798	1	sugar	sugar	NNP
46545	798	2	5.15	5.15	CD
46545	798	3	10.30	10.30	CD
46545	798	4	1	1	CD
46545	798	5	bbl	bbl	NN
46545	798	6	.	.	.
46545	799	1	molasses	molasse	NNS
46545	799	2	,	,	,
46545	799	3	48	48	CD
46545	799	4	gal	gal	NN
46545	799	5	.	.	.
46545	800	1	.35	.35	NFP
46545	800	2	16.80	16.80	CD
46545	800	3	39.40	39.40	CD
46545	800	4	--5	--5	NN
46545	800	5	-	-	HYPH
46545	800	6	-	-	:
46545	800	7	Bought	buy	VBN
46545	800	8	from	from	IN
46545	800	9	William	William	NNP
46545	800	10	Bratton	Bratton	NNP
46545	800	11	,	,	,
46545	800	12	48	48	CD
46545	800	13	Jefferson	Jefferson	NNP
46545	800	14	Av	Av	NNP
46545	800	15	.	.	NNP
46545	800	16	,	,	,
46545	800	17	Detroit	Detroit	NNP
46545	800	18	On	on	IN
46545	800	19	account	account	VBP
46545	800	20	10	10	CD
46545	800	21	sacks	sack	NNS
46545	800	22	Java	Java	NNP
46545	800	23	coffee	coffee	NN
46545	800	24	,	,	,
46545	800	25	1,000	1,000	CD
46545	800	26	#	#	$
46545	800	27	.25	.25	NFP
46545	800	28	250.00	250.00	CD
46545	800	29	--6	--6	:
46545	800	30	-	-	:
46545	800	31	-	-	:
46545	800	32	Sent	send	VBN
46545	800	33	to	to	IN
46545	800	34	C.	C.	NNP
46545	800	35	B.	B.	NNP
46545	800	36	Whitney	Whitney	NNP
46545	800	37	,	,	,
46545	800	38	Grand	Grand	NNP
46545	800	39	Rapids	Rapids	NNP
46545	800	40	Draft	Draft	NNP
46545	800	41	to	to	TO
46545	800	42	balance	balance	NN
46545	800	43	account	account	NN
46545	800	44	126.90	126.90	CD
46545	800	45	--7	--7	CD
46545	800	46	-	-	:
46545	800	47	-	-	:
46545	800	48	Sold	sell	VBN
46545	800	49	to	to	IN
46545	800	50	H.	H.	NNP
46545	800	51	A.	a.	NN
46545	800	52	Brainerd	Brainerd	NNP
46545	800	53	,	,	,
46545	800	54	961	961	CD
46545	800	55	Lake	Lake	NNP
46545	800	56	Av	Av	NNP
46545	800	57	.	.	.
46545	801	1	On	on	IN
46545	801	2	account	account	NN
46545	801	3	2	2	CD
46545	801	4	bbls	bbls	NNP
46545	801	5	.	.	.
46545	802	1	salt	salt	NN
46545	802	2	1.35	1.35	CD
46545	802	3	2.70	2.70	CD
46545	802	4	10	10	CD
46545	802	5	#	#	JJR
46545	802	6	baking	bake	VBG
46545	802	7	powder	powder	NN
46545	802	8	.42	.42	.
46545	802	9	4.20	4.20	CD
46545	802	10	6.90	6.90	CD
46545	802	11	--8	--8	CD
46545	802	12	-	-	HYPH
46545	802	13	-	-	:
46545	802	14	Charge	Charge	NNP
46545	802	15	Grand	Grand	NNP
46545	802	16	Rapids	Rapids	NNPS
46545	802	17	Gro	Gro	NNP
46545	802	18	.	.	.
46545	803	1	Co.	Co.	NNP
46545	803	2	1	1	CD
46545	803	3	bbl	bbl	NN
46545	803	4	.	.	.
46545	804	1	flour	flour	NN
46545	804	2	received	receive	VBN
46545	804	3	in	in	IN
46545	804	4	bad	bad	JJ
46545	804	5	order	order	NN
46545	804	6	5.25	5.25	CD
46545	804	7	--9	--9	CD
46545	804	8	-	-	:
46545	804	9	-	-	:
46545	804	10	Sold	sell	VBN
46545	804	11	to	to	IN
46545	804	12	Bryan	Bryan	NNP
46545	804	13	Bros.	Bros.	NNPS
46545	804	14	,	,	,
46545	804	15	Lakeside	Lakeside	NNP
46545	804	16	On	on	IN
46545	804	17	account	account	NN
46545	804	18	2	2	CD
46545	804	19	bbls	bbl	VBN
46545	804	20	.	.	.
46545	805	1	salt	salt	NN
46545	805	2	1.35	1.35	CD
46545	805	3	2.70	2.70	CD
46545	805	4	20	20	CD
46545	805	5	#	#	$
46545	805	6	raisins	raisin	NNS
46545	805	7	.08	.08	$
46545	805	8	1.60	1.60	CD
46545	805	9	4.30	4.30	CD
46545	805	10	--10	--10	CD
46545	805	11	-	-	HYPH
46545	805	12	-	-	:
46545	805	13	Bought	buy	VBN
46545	805	14	from	from	IN
46545	805	15	H.	H.	NNP
46545	805	16	A.	a.	NN
46545	805	17	Edwin	Edwin	NNP
46545	805	18	,	,	,
46545	805	19	Chicago	Chicago	NNP
46545	805	20	On	on	IN
46545	805	21	account	account	NN
46545	805	22	20	20	CD
46545	805	23	bbls	bbl	VBN
46545	805	24	.	.	.
46545	806	1	pork	pork	NN
46545	806	2	10.30	10.30	CD
46545	806	3	206.00	206.00	CD
46545	806	4	--12	--12	NNP
46545	806	5	-	-	HYPH
46545	806	6	-	-	.
46545	806	7	Sold	sell	VBN
46545	806	8	for	for	IN
46545	806	9	cash	cash	NN
46545	806	10	3	3	CD
46545	806	11	bbl	bbl	NN
46545	806	12	.	.	.
46545	807	1	pork	pork	NN
46545	807	2	11.35	11.35	CD
46545	807	3	34.05	34.05	CD
46545	807	4	--13	--13	HYPH
46545	807	5	-	-	HYPH
46545	807	6	-	-	.
46545	807	7	Sold	sell	VBN
46545	807	8	to	to	IN
46545	807	9	R.	R.	NNP
46545	807	10	C.	C.	NNP
46545	807	11	Ellison	Ellison	NNP
46545	807	12	,	,	,
46545	807	13	10	10	CD
46545	807	14	Jefferson	Jefferson	NNP
46545	807	15	Av	Av	NNP
46545	807	16	.	.	.
46545	808	1	On	on	IN
46545	808	2	account	account	NN
46545	808	3	2	2	CD
46545	808	4	bbl	bbl	NN
46545	808	5	.	.	.
46545	809	1	pork	pork	NN
46545	809	2	11.40	11.40	CD
46545	809	3	22.80	22.80	CD
46545	809	4	5	5	CD
46545	809	5	bu	bu	NN
46545	809	6	.	.	.
46545	810	1	beans	bean	NNS
46545	810	2	2.10	2.10	CD
46545	810	3	10.50	10.50	CD
46545	810	4	33.30	33.30	CD
46545	810	5	--14	--14	NNP
46545	810	6	-	-	HYPH
46545	810	7	-	-	:
46545	810	8	Received	receive	VBN
46545	810	9	from	from	IN
46545	810	10	Geo	Geo	NNP
46545	810	11	.	.	.
46545	811	1	Wiggins	wiggin	VBZ
46545	811	2	Cash	cash	NN
46545	811	3	to	to	TO
46545	811	4	balance	balance	VB
46545	811	5	9.60	9.60	CD
46545	811	6	--15	--15	HYPH
46545	811	7	-	-	HYPH
46545	811	8	-	-	.
46545	811	9	Sent	send	VBN
46545	811	10	to	to	IN
46545	811	11	Grand	Grand	NNP
46545	811	12	Rapids	Rapids	NNPS
46545	811	13	Gro	Gro	NNP
46545	811	14	.	.	.
46545	812	1	Co.	Co.	NNP
46545	813	1	Draft	draft	NN
46545	813	2	to	to	TO
46545	813	3	balance	balance	VB
46545	813	4	290.15	290.15	CD
46545	813	5	--16	--16	JJ
46545	813	6	-	-	HYPH
46545	813	7	-	-	:
46545	813	8	Sold	sell	VBN
46545	813	9	for	for	IN
46545	813	10	cash	cash	NN
46545	813	11	1	1	CD
46545	813	12	box	box	NN
46545	813	13	soap	soap	NN
46545	813	14	3.75	3.75	CD
46545	813	15	--17	--17	NNP
46545	813	16	-	-	:
46545	813	17	-	-	:
46545	813	18	Received	receive	VBN
46545	813	19	from	from	IN
46545	813	20	Smith	Smith	NNP
46545	813	21	&	&	CC
46545	813	22	Nixon	Nixon	NNP
46545	813	23	Cash	Cash	NNP
46545	813	24	on	on	IN
46545	813	25	account	account	NN
46545	813	26	25.00	25.00	CD
46545	813	27	[	[	-LRB-
46545	813	28	Illustration	illustration	NN
46545	813	29	]	]	-RRB-
46545	813	30	[	[	-LRB-
46545	813	31	Illustration	illustration	NN
46545	813	32	]	]	-RRB-
46545	813	33	[	[	-LRB-
46545	813	34	Illustration	illustration	NN
46545	813	35	]	]	-RRB-
46545	813	36	[	[	-LRB-
46545	813	37	Illustration	illustration	NN
46545	813	38	]	]	-RRB-
46545	813	39	PROMISSORY	PROMISSORY	NNP
46545	813	40	NOTES	NOTES	NNP
46545	813	41	=	=	SYM
46545	813	42	26.=	26.=	CD
46545	813	43	A	a	DT
46545	813	44	promissory	promissory	JJ
46545	813	45	note	note	NN
46545	813	46	is	be	VBZ
46545	813	47	a	a	DT
46545	813	48	form	form	NN
46545	813	49	of	of	IN
46545	813	50	commercial	commercial	JJ
46545	813	51	paper	paper	NN
46545	813	52	much	much	RB
46545	813	53	used	use	VBN
46545	813	54	in	in	IN
46545	813	55	business	business	NN
46545	813	56	.	.	.
46545	814	1	Goods	good	NNS
46545	814	2	are	be	VBP
46545	814	3	sold	sell	VBN
46545	814	4	on	on	IN
46545	814	5	specific	specific	JJ
46545	814	6	terms	term	NNS
46545	814	7	--	--	:
46545	814	8	that	that	RB
46545	814	9	is	is	RB
46545	814	10	,	,	,
46545	814	11	to	to	TO
46545	814	12	be	be	VB
46545	814	13	paid	pay	VBN
46545	814	14	for	for	IN
46545	814	15	in	in	IN
46545	814	16	a	a	DT
46545	814	17	certain	certain	JJ
46545	814	18	time	time	NN
46545	814	19	after	after	IN
46545	814	20	date	date	NN
46545	814	21	.	.	.
46545	815	1	Profits	profit	NNS
46545	815	2	are	be	VBP
46545	815	3	based	base	VBN
46545	815	4	on	on	IN
46545	815	5	the	the	DT
46545	815	6	supposition	supposition	NN
46545	815	7	that	that	IN
46545	815	8	the	the	DT
46545	815	9	bills	bill	NNS
46545	815	10	will	will	MD
46545	815	11	be	be	VB
46545	815	12	paid	pay	VBN
46545	815	13	when	when	WRB
46545	815	14	due	due	JJ
46545	815	15	.	.	.
46545	816	1	When	when	WRB
46545	816	2	not	not	RB
46545	816	3	so	so	RB
46545	816	4	paid	pay	VBN
46545	816	5	,	,	,
46545	816	6	the	the	DT
46545	816	7	debtor	debtor	NN
46545	816	8	is	be	VBZ
46545	816	9	virtually	virtually	RB
46545	816	10	borrowing	borrow	VBG
46545	816	11	money	money	NN
46545	816	12	from	from	IN
46545	816	13	the	the	DT
46545	816	14	creditor	creditor	NN
46545	816	15	,	,	,
46545	816	16	and	and	CC
46545	816	17	should	should	MD
46545	816	18	pay	pay	VB
46545	816	19	interest	interest	NN
46545	816	20	for	for	IN
46545	816	21	the	the	DT
46545	816	22	use	use	NN
46545	816	23	of	of	IN
46545	816	24	that	that	DT
46545	816	25	money	money	NN
46545	816	26	just	just	RB
46545	816	27	as	as	IN
46545	816	28	he	-PRON-	PRP
46545	816	29	would	would	MD
46545	816	30	if	if	IN
46545	816	31	he	-PRON-	PRP
46545	816	32	had	have	VBD
46545	816	33	borrowed	borrow	VBN
46545	816	34	it	-PRON-	PRP
46545	816	35	from	from	IN
46545	816	36	a	a	DT
46545	816	37	bank	bank	NN
46545	816	38	.	.	.
46545	817	1	To	to	TO
46545	817	2	settle	settle	VB
46545	817	3	the	the	DT
46545	817	4	account	account	NN
46545	817	5	when	when	WRB
46545	817	6	it	-PRON-	PRP
46545	817	7	is	be	VBZ
46545	817	8	not	not	RB
46545	817	9	convenient	convenient	JJ
46545	817	10	to	to	TO
46545	817	11	pay	pay	VB
46545	817	12	cash	cash	NN
46545	817	13	,	,	,
46545	817	14	it	-PRON-	PRP
46545	817	15	is	be	VBZ
46545	817	16	customary	customary	JJ
46545	817	17	to	to	TO
46545	817	18	give	give	VB
46545	817	19	a	a	DT
46545	817	20	promissory	promissory	JJ
46545	817	21	note	note	NN
46545	817	22	for	for	IN
46545	817	23	the	the	DT
46545	817	24	amount	amount	NN
46545	817	25	,	,	,
46545	817	26	plus	plus	CC
46545	817	27	interest	interest	NN
46545	817	28	,	,	,
46545	817	29	payable	payable	JJ
46545	817	30	on	on	IN
46545	817	31	a	a	DT
46545	817	32	certain	certain	JJ
46545	817	33	date	date	NN
46545	817	34	.	.	.
46545	818	1	The	the	DT
46545	818	2	promissory	promissory	JJ
46545	818	3	note	note	NN
46545	818	4	is	be	VBZ
46545	818	5	more	more	RBR
46545	818	6	convenient	convenient	JJ
46545	818	7	for	for	IN
46545	818	8	the	the	DT
46545	818	9	creditor	creditor	NN
46545	818	10	;	;	:
46545	818	11	for	for	IN
46545	818	12	when	when	WRB
46545	818	13	it	-PRON-	PRP
46545	818	14	bears	bear	VBZ
46545	818	15	his	-PRON-	PRP$
46545	818	16	endorsement	endorsement	NN
46545	818	17	,	,	,
46545	818	18	his	-PRON-	PRP$
46545	818	19	bankers	banker	NNS
46545	818	20	will	will	MD
46545	818	21	discount	discount	VB
46545	818	22	it	-PRON-	PRP
46545	818	23	,	,	,
46545	818	24	thus	thus	RB
46545	818	25	giving	give	VBG
46545	818	26	him	-PRON-	PRP
46545	818	27	the	the	DT
46545	818	28	money	money	NN
46545	818	29	for	for	IN
46545	818	30	use	use	NN
46545	818	31	in	in	IN
46545	818	32	his	-PRON-	PRP$
46545	818	33	business	business	NN
46545	818	34	.	.	.
46545	819	1	Even	even	RB
46545	819	2	though	though	IN
46545	819	3	he	-PRON-	PRP
46545	819	4	may	may	MD
46545	819	5	not	not	RB
46545	819	6	discount	discount	VB
46545	819	7	it	-PRON-	PRP
46545	819	8	,	,	,
46545	819	9	the	the	DT
46545	819	10	promissory	promissory	JJ
46545	819	11	note	note	NN
46545	819	12	is	be	VBZ
46545	819	13	better	well	JJR
46545	819	14	for	for	IN
46545	819	15	the	the	DT
46545	819	16	creditor	creditor	NN
46545	819	17	,	,	,
46545	819	18	as	as	IN
46545	819	19	it	-PRON-	PRP
46545	819	20	gives	give	VBZ
46545	819	21	him	-PRON-	PRP
46545	819	22	a	a	DT
46545	819	23	definite	definite	JJ
46545	819	24	promise	promise	NN
46545	819	25	to	to	TO
46545	819	26	pay	pay	VB
46545	819	27	,	,	,
46545	819	28	which	which	WDT
46545	819	29	he	-PRON-	PRP
46545	819	30	does	do	VBZ
46545	819	31	not	not	RB
46545	819	32	have	have	VB
46545	819	33	when	when	WRB
46545	819	34	the	the	DT
46545	819	35	debt	debt	NN
46545	819	36	is	be	VBZ
46545	819	37	represented	represent	VBN
46545	819	38	by	by	IN
46545	819	39	an	an	DT
46545	819	40	open	open	JJ
46545	819	41	account	account	NN
46545	819	42	.	.	.
46545	820	1	=	=	NFP
46545	820	2	27	27	CD
46545	820	3	.	.	.
46545	821	1	Bills	bill	NNS
46545	821	2	Receivable	receivable	JJ
46545	821	3	and	and	CC
46545	821	4	Bills	bill	NNS
46545	821	5	Payable.=	Payable.=	MD
46545	821	6	The	the	DT
46545	821	7	commercial	commercial	JJ
46545	821	8	term	term	NN
46545	821	9	for	for	IN
46545	821	10	promissory	promissory	JJ
46545	821	11	notes	note	NNS
46545	821	12	accepted	accept	VBN
46545	821	13	by	by	IN
46545	821	14	us	-PRON-	PRP
46545	821	15	is	be	VBZ
46545	821	16	_	_	NNP
46545	821	17	Bills	Bills	NNPS
46545	821	18	Receivable	Receivable	NNP
46545	821	19	_	_	NNP
46545	821	20	.	.	.
46545	822	1	The	the	DT
46545	822	2	commercial	commercial	JJ
46545	822	3	term	term	NN
46545	822	4	for	for	IN
46545	822	5	promissory	promissory	JJ
46545	822	6	notes	note	NNS
46545	822	7	given	give	VBN
46545	822	8	by	by	IN
46545	822	9	us	-PRON-	PRP
46545	822	10	is	be	VBZ
46545	822	11	_	_	NNP
46545	822	12	Bills	Bills	NNP
46545	822	13	Payable	Payable	NNP
46545	822	14	_	_	NNP
46545	822	15	.	.	.
46545	823	1	The	the	DT
46545	823	2	term	term	NN
46545	823	3	"	"	``
46545	823	4	bill	bill	NN
46545	823	5	"	"	''
46545	823	6	is	be	VBZ
46545	823	7	used	use	VBN
46545	823	8	in	in	IN
46545	823	9	this	this	DT
46545	823	10	connection	connection	NN
46545	823	11	for	for	IN
46545	823	12	the	the	DT
46545	823	13	reason	reason	NN
46545	823	14	that	that	IN
46545	823	15	a	a	DT
46545	823	16	promissory	promissory	JJ
46545	823	17	note	note	NN
46545	823	18	is	be	VBZ
46545	823	19	a	a	DT
46545	823	20	negotiable	negotiable	JJ
46545	823	21	instrument	instrument	NN
46545	823	22	,	,	,
46545	823	23	and	and	CC
46545	823	24	when	when	WRB
46545	823	25	indorsed	indorse	VBD
46545	823	26	it	-PRON-	PRP
46545	823	27	becomes	become	VBZ
46545	823	28	practically	practically	RB
46545	823	29	a	a	DT
46545	823	30	bill	bill	NN
46545	823	31	of	of	IN
46545	823	32	exchange	exchange	NN
46545	823	33	.	.	.
46545	824	1	The	the	DT
46545	824	2	accounts	account	NNS
46545	824	3	in	in	IN
46545	824	4	the	the	DT
46545	824	5	ledger	ledger	NN
46545	824	6	which	which	WDT
46545	824	7	represent	represent	VBP
46545	824	8	notes	note	NNS
46545	824	9	receivable	receivable	JJ
46545	824	10	and	and	CC
46545	824	11	notes	note	NNS
46545	824	12	payable	payable	JJ
46545	824	13	are	be	VBP
46545	824	14	called	call	VBN
46545	824	15	_	_	NNP
46545	824	16	Bills	Bills	NNPS
46545	824	17	Receivable	Receivable	NNP
46545	824	18	Account	Account	NNP
46545	824	19	_	_	NNP
46545	824	20	and	and	CC
46545	824	21	_	_	NNP
46545	824	22	Bills	Bills	NNPS
46545	824	23	Payable	Payable	NNP
46545	824	24	Account	Account	NNP
46545	824	25	_	_	NNP
46545	824	26	.	.	.
46545	825	1	The	the	DT
46545	825	2	bills	bill	NNS
46545	825	3	receivable	receivable	JJ
46545	825	4	account	account	NN
46545	825	5	is	be	VBZ
46545	825	6	debited	debit	VBN
46545	825	7	when	when	WRB
46545	825	8	a	a	DT
46545	825	9	note	note	NN
46545	825	10	is	be	VBZ
46545	825	11	received	receive	VBN
46545	825	12	,	,	,
46545	825	13	and	and	CC
46545	825	14	credited	credit	VBD
46545	825	15	when	when	WRB
46545	825	16	a	a	DT
46545	825	17	note	note	NN
46545	825	18	is	be	VBZ
46545	825	19	paid	pay	VBN
46545	825	20	.	.	.
46545	826	1	The	the	DT
46545	826	2	balance	balance	NN
46545	826	3	of	of	IN
46545	826	4	bills	bill	NNS
46545	826	5	receivable	receivable	JJ
46545	826	6	account	account	NN
46545	826	7	shows	show	VBZ
46545	826	8	the	the	DT
46545	826	9	amount	amount	NN
46545	826	10	of	of	IN
46545	826	11	unpaid	unpaid	JJ
46545	826	12	notes	note	NNS
46545	826	13	payable	payable	JJ
46545	826	14	to	to	IN
46545	826	15	us	-PRON-	PRP
46545	826	16	.	.	.
46545	827	1	The	the	DT
46545	827	2	bills	bill	NNS
46545	827	3	payable	payable	JJ
46545	827	4	account	account	NN
46545	827	5	is	be	VBZ
46545	827	6	credited	credit	VBN
46545	827	7	when	when	WRB
46545	827	8	we	-PRON-	PRP
46545	827	9	give	give	VBP
46545	827	10	a	a	DT
46545	827	11	note	note	NN
46545	827	12	and	and	CC
46545	827	13	debited	debited	JJ
46545	827	14	when	when	WRB
46545	827	15	we	-PRON-	PRP
46545	827	16	pay	pay	VBP
46545	827	17	a	a	DT
46545	827	18	note	note	NN
46545	827	19	.	.	.
46545	828	1	The	the	DT
46545	828	2	balance	balance	NN
46545	828	3	of	of	IN
46545	828	4	bills	bill	NNS
46545	828	5	payable	payable	JJ
46545	828	6	account	account	NN
46545	828	7	shows	show	VBZ
46545	828	8	the	the	DT
46545	828	9	amount	amount	NN
46545	828	10	of	of	IN
46545	828	11	the	the	DT
46545	828	12	notes	note	NNS
46545	828	13	that	that	IN
46545	828	14	we	-PRON-	PRP
46545	828	15	owe	owe	VBP
46545	828	16	.	.	.
46545	829	1	=	=	SYM
46545	829	2	28	28	CD
46545	829	3	.	.	.
46545	830	1	Bill	Bill	NNP
46545	830	2	Book.=	Book.=	NNP
46545	830	3	For	for	IN
46545	830	4	the	the	DT
46545	830	5	purpose	purpose	NN
46545	830	6	of	of	IN
46545	830	7	keeping	keep	VBG
46545	830	8	a	a	DT
46545	830	9	record	record	NN
46545	830	10	of	of	IN
46545	830	11	bills	bill	NNS
46545	830	12	receivable	receivable	JJ
46545	830	13	and	and	CC
46545	830	14	bills	bill	NNS
46545	830	15	payable	payable	JJ
46545	830	16	,	,	,
46545	830	17	a	a	DT
46545	830	18	book	book	NN
46545	830	19	known	know	VBN
46545	830	20	as	as	IN
46545	830	21	a	a	DT
46545	830	22	_	_	NNP
46545	830	23	bill	bill	NN
46545	830	24	book	book	NN
46545	830	25	_	_	NNP
46545	830	26	is	be	VBZ
46545	830	27	used	use	VBN
46545	830	28	.	.	.
46545	831	1	Any	any	DT
46545	831	2	draft	draft	NN
46545	831	3	,	,	,
46545	831	4	note	note	VBP
46545	831	5	,	,	,
46545	831	6	due	due	JJ
46545	831	7	bill	bill	NN
46545	831	8	,	,	,
46545	831	9	or	or	CC
46545	831	10	other	other	JJ
46545	831	11	written	write	VBN
46545	831	12	promise	promise	NN
46545	831	13	to	to	TO
46545	831	14	pay	pay	VB
46545	831	15	a	a	DT
46545	831	16	specified	specified	JJ
46545	831	17	sum	sum	NN
46545	831	18	at	at	IN
46545	831	19	a	a	DT
46545	831	20	stated	state	VBN
46545	831	21	time	time	NN
46545	831	22	,	,	,
46545	831	23	should	should	MD
46545	831	24	be	be	VB
46545	831	25	treated	treat	VBN
46545	831	26	as	as	IN
46545	831	27	a	a	DT
46545	831	28	note	note	NN
46545	831	29	or	or	CC
46545	831	30	bill	bill	NN
46545	831	31	--	--	:
46545	831	32	receivable	receivable	JJ
46545	831	33	or	or	CC
46545	831	34	payable	payable	JJ
46545	831	35	,	,	,
46545	831	36	as	as	IN
46545	831	37	the	the	DT
46545	831	38	case	case	NN
46545	831	39	may	may	MD
46545	831	40	be	be	VB
46545	831	41	.	.	.
46545	832	1	The	the	DT
46545	832	2	bill	bill	NN
46545	832	3	book	book	NN
46545	832	4	is	be	VBZ
46545	832	5	an	an	DT
46545	832	6	auxiliary	auxiliary	JJ
46545	832	7	book	book	NN
46545	832	8	,	,	,
46545	832	9	and	and	CC
46545	832	10	the	the	DT
46545	832	11	record	record	NN
46545	832	12	kept	keep	VBD
46545	832	13	is	be	VBZ
46545	832	14	usually	usually	RB
46545	832	15	treated	treat	VBN
46545	832	16	as	as	IN
46545	832	17	a	a	DT
46545	832	18	memorandum	memorandum	NN
46545	832	19	only	only	RB
46545	832	20	,	,	,
46545	832	21	records	record	NNS
46545	832	22	of	of	IN
46545	832	23	each	each	DT
46545	832	24	transaction	transaction	NN
46545	832	25	being	be	VBG
46545	832	26	made	make	VBN
46545	832	27	in	in	IN
46545	832	28	the	the	DT
46545	832	29	journal	journal	NN
46545	832	30	.	.	.
46545	833	1	The	the	DT
46545	833	2	form	form	NN
46545	833	3	shown	show	VBN
46545	833	4	(	(	-LRB-
46545	833	5	p.	p.	NN
46545	833	6	45	45	CD
46545	833	7	)	)	-RRB-
46545	833	8	is	be	VBZ
46545	833	9	one	one	CD
46545	833	10	in	in	IN
46545	833	11	common	common	JJ
46545	833	12	use	use	NN
46545	833	13	.	.	.
46545	834	1	[	[	-LRB-
46545	834	2	Illustration	illustration	NN
46545	834	3	]	]	-RRB-
46545	834	4	=	=	SYM
46545	834	5	29	29	CD
46545	834	6	.	.	.
46545	835	1	Acceptances.=	Acceptances.=	NNP
46545	835	2	A	a	DT
46545	835	3	draft	draft	NN
46545	835	4	when	when	WRB
46545	835	5	accepted	accept	VBN
46545	835	6	--	--	:
46545	835	7	that	that	RB
46545	835	8	is	is	RB
46545	835	9	,	,	,
46545	835	10	when	when	WRB
46545	835	11	it	-PRON-	PRP
46545	835	12	becomes	become	VBZ
46545	835	13	an	an	DT
46545	835	14	_	_	NNP
46545	835	15	acceptance_--has	acceptance_--has	NNP
46545	835	16	the	the	DT
46545	835	17	same	same	JJ
46545	835	18	value	value	NN
46545	835	19	as	as	IN
46545	835	20	a	a	DT
46545	835	21	promissory	promissory	JJ
46545	835	22	note	note	NN
46545	835	23	,	,	,
46545	835	24	for	for	IN
46545	835	25	it	-PRON-	PRP
46545	835	26	is	be	VBZ
46545	835	27	a	a	DT
46545	835	28	definite	definite	JJ
46545	835	29	promise	promise	NN
46545	835	30	to	to	TO
46545	835	31	pay	pay	VB
46545	835	32	on	on	IN
46545	835	33	a	a	DT
46545	835	34	specified	specify	VBN
46545	835	35	date	date	NN
46545	835	36	.	.	.
46545	836	1	Drafts	draft	NNS
46545	836	2	are	be	VBP
46545	836	3	used	use	VBN
46545	836	4	for	for	IN
46545	836	5	the	the	DT
46545	836	6	collection	collection	NN
46545	836	7	of	of	IN
46545	836	8	accounts	account	NNS
46545	836	9	in	in	IN
46545	836	10	other	other	JJ
46545	836	11	cities	city	NNS
46545	836	12	than	than	IN
46545	836	13	the	the	DT
46545	836	14	one	one	CD
46545	836	15	in	in	IN
46545	836	16	which	which	WDT
46545	836	17	the	the	DT
46545	836	18	creditor	creditor	NN
46545	836	19	's	's	POS
46545	836	20	place	place	NN
46545	836	21	of	of	IN
46545	836	22	business	business	NN
46545	836	23	is	be	VBZ
46545	836	24	located	locate	VBN
46545	836	25	.	.	.
46545	837	1	A	a	DT
46545	837	2	draft	draft	NN
46545	837	3	may	may	MD
46545	837	4	call	call	VB
46545	837	5	for	for	IN
46545	837	6	payment	payment	NN
46545	837	7	a	a	DT
46545	837	8	certain	certain	JJ
46545	837	9	number	number	NN
46545	837	10	of	of	IN
46545	837	11	days	day	NNS
46545	837	12	after	after	IN
46545	837	13	date	date	NN
46545	837	14	,	,	,
46545	837	15	or	or	CC
46545	837	16	it	-PRON-	PRP
46545	837	17	may	may	MD
46545	837	18	call	call	VB
46545	837	19	for	for	IN
46545	837	20	payment	payment	NN
46545	837	21	at	at	IN
46545	837	22	sight	sight	NN
46545	837	23	.	.	.
46545	838	1	The	the	DT
46545	838	2	former	former	JJ
46545	838	3	is	be	VBZ
46545	838	4	known	know	VBN
46545	838	5	as	as	IN
46545	838	6	a	a	DT
46545	838	7	_	_	NNP
46545	838	8	time	time	NN
46545	838	9	draft	draft	NN
46545	838	10	_	_	NNP
46545	838	11	,	,	,
46545	838	12	while	while	IN
46545	838	13	the	the	DT
46545	838	14	latter	latter	NN
46545	838	15	is	be	VBZ
46545	838	16	a	a	DT
46545	838	17	_	_	NNP
46545	838	18	sight	sight	NN
46545	838	19	draft	draft	NN
46545	838	20	_	_	NNP
46545	838	21	.	.	.
46545	839	1	=	=	NFP
46545	839	2	30	30	CD
46545	839	3	.	.	.
46545	840	1	Discount	discount	NN
46545	840	2	and	and	CC
46545	840	3	Exchange.=	Exchange.=	NNP
46545	840	4	When	when	WRB
46545	840	5	a	a	DT
46545	840	6	promissory	promissory	JJ
46545	840	7	note	note	NN
46545	840	8	is	be	VBZ
46545	840	9	taken	take	VBN
46545	840	10	to	to	IN
46545	840	11	the	the	DT
46545	840	12	bank	bank	NN
46545	840	13	for	for	IN
46545	840	14	the	the	DT
46545	840	15	purpose	purpose	NN
46545	840	16	of	of	IN
46545	840	17	raising	raise	VBG
46545	840	18	money	money	NN
46545	840	19	,	,	,
46545	840	20	it	-PRON-	PRP
46545	840	21	is	be	VBZ
46545	840	22	customary	customary	JJ
46545	840	23	for	for	IN
46545	840	24	the	the	DT
46545	840	25	banks	bank	NNS
46545	840	26	to	to	TO
46545	840	27	calculate	calculate	VB
46545	840	28	the	the	DT
46545	840	29	interest	interest	NN
46545	840	30	for	for	IN
46545	840	31	the	the	DT
46545	840	32	time	time	NN
46545	840	33	the	the	DT
46545	840	34	note	note	NN
46545	840	35	is	be	VBZ
46545	840	36	to	to	TO
46545	840	37	run	run	VB
46545	840	38	,	,	,
46545	840	39	and	and	CC
46545	840	40	to	to	TO
46545	840	41	deduct	deduct	VB
46545	840	42	this	this	DT
46545	840	43	from	from	IN
46545	840	44	the	the	DT
46545	840	45	principal	principal	NN
46545	840	46	,	,	,
46545	840	47	giving	give	VBG
46545	840	48	the	the	DT
46545	840	49	borrower	borrower	NN
46545	840	50	the	the	DT
46545	840	51	net	net	JJ
46545	840	52	amount	amount	NN
46545	840	53	only	only	RB
46545	840	54	.	.	.
46545	841	1	In	in	IN
46545	841	2	other	other	JJ
46545	841	3	words	word	NNS
46545	841	4	,	,	,
46545	841	5	the	the	DT
46545	841	6	interest	interest	NN
46545	841	7	is	be	VBZ
46545	841	8	paid	pay	VBN
46545	841	9	in	in	IN
46545	841	10	advance	advance	NN
46545	841	11	,	,	,
46545	841	12	and	and	CC
46545	841	13	such	such	JJ
46545	841	14	advance	advance	NN
46545	841	15	payment	payment	NN
46545	841	16	of	of	IN
46545	841	17	interest	interest	NN
46545	841	18	is	be	VBZ
46545	841	19	called	call	VBN
46545	841	20	_	_	NNP
46545	841	21	discount	discount	NN
46545	841	22	_	_	NNP
46545	841	23	.	.	.
46545	842	1	When	when	WRB
46545	842	2	a	a	DT
46545	842	3	draft	draft	NN
46545	842	4	is	be	VBZ
46545	842	5	collected	collect	VBN
46545	842	6	through	through	IN
46545	842	7	a	a	DT
46545	842	8	bank	bank	NN
46545	842	9	,	,	,
46545	842	10	a	a	DT
46545	842	11	small	small	JJ
46545	842	12	fee	fee	NN
46545	842	13	is	be	VBZ
46545	842	14	charged	charge	VBN
46545	842	15	,	,	,
46545	842	16	and	and	CC
46545	842	17	this	this	DT
46545	842	18	fee	fee	NN
46545	842	19	is	be	VBZ
46545	842	20	called	call	VBN
46545	842	21	_	_	NNP
46545	842	22	exchange	exchange	NN
46545	842	23	_	_	NNP
46545	842	24	.	.	.
46545	843	1	Exchange	exchange	NN
46545	843	2	is	be	VBZ
46545	843	3	also	also	RB
46545	843	4	charged	charge	VBN
46545	843	5	for	for	IN
46545	843	6	the	the	DT
46545	843	7	collection	collection	NN
46545	843	8	of	of	IN
46545	843	9	out	out	IN
46545	843	10	-	-	HYPH
46545	843	11	of	of	IN
46545	843	12	-	-	HYPH
46545	843	13	town	town	NN
46545	843	14	checks	check	NNS
46545	843	15	,	,	,
46545	843	16	especially	especially	RB
46545	843	17	if	if	IN
46545	843	18	they	-PRON-	PRP
46545	843	19	are	be	VBP
46545	843	20	drawn	draw	VBN
46545	843	21	on	on	IN
46545	843	22	banks	bank	NNS
46545	843	23	in	in	IN
46545	843	24	small	small	JJ
46545	843	25	towns	town	NNS
46545	843	26	and	and	CC
46545	843	27	cities	city	NNS
46545	843	28	.	.	.
46545	844	1	BANK	bank	NN
46545	844	2	DEPOSITS	deposit	NNS
46545	844	3	=	=	SYM
46545	844	4	31.=	31.=	UH
46545	844	5	When	when	WRB
46545	844	6	money	money	NN
46545	844	7	is	be	VBZ
46545	844	8	deposited	deposit	VBN
46545	844	9	in	in	IN
46545	844	10	a	a	DT
46545	844	11	bank	bank	NN
46545	844	12	,	,	,
46545	844	13	a	a	DT
46545	844	14	list	list	NN
46545	844	15	of	of	IN
46545	844	16	the	the	DT
46545	844	17	items	item	NNS
46545	844	18	in	in	IN
46545	844	19	the	the	DT
46545	844	20	deposit	deposit	NN
46545	844	21	is	be	VBZ
46545	844	22	made	make	VBN
46545	844	23	on	on	IN
46545	844	24	a	a	DT
46545	844	25	blank	blank	NN
46545	844	26	known	know	VBN
46545	844	27	as	as	IN
46545	844	28	a	a	DT
46545	844	29	_	_	NNP
46545	844	30	deposit	deposit	NN
46545	844	31	ticket	ticket	NN
46545	844	32	_	_	NNP
46545	844	33	or	or	CC
46545	844	34	_	_	NNP
46545	844	35	deposit	deposit	NN
46545	844	36	slip	slip	NN
46545	844	37	_	_	NNP
46545	844	38	.	.	.
46545	845	1	These	these	DT
46545	845	2	deposit	deposit	NN
46545	845	3	tickets	ticket	NNS
46545	845	4	are	be	VBP
46545	845	5	furnished	furnish	VBN
46545	845	6	by	by	IN
46545	845	7	the	the	DT
46545	845	8	bank	bank	NN
46545	845	9	for	for	IN
46545	845	10	the	the	DT
46545	845	11	convenience	convenience	NN
46545	845	12	of	of	IN
46545	845	13	its	-PRON-	PRP$
46545	845	14	customers	customer	NNS
46545	845	15	.	.	.
46545	846	1	=	=	NFP
46545	846	2	32	32	CD
46545	846	3	.	.	.
46545	847	1	Signature	signature	NN
46545	847	2	Card.=	Card.=	NNP
46545	847	3	Money	money	NN
46545	847	4	deposited	deposit	VBD
46545	847	5	in	in	IN
46545	847	6	a	a	DT
46545	847	7	bank	bank	NN
46545	847	8	can	can	MD
46545	847	9	be	be	VB
46545	847	10	withdrawn	withdraw	VBN
46545	847	11	only	only	RB
46545	847	12	by	by	IN
46545	847	13	presenting	present	VBG
46545	847	14	a	a	DT
46545	847	15	written	write	VBN
46545	847	16	order	order	NN
46545	847	17	or	or	CC
46545	847	18	_	_	NNP
46545	847	19	check	check	NN
46545	847	20	_	_	NNP
46545	847	21	,	,	,
46545	847	22	signed	sign	VBN
46545	847	23	by	by	IN
46545	847	24	the	the	DT
46545	847	25	one	one	NN
46545	847	26	in	in	IN
46545	847	27	whose	whose	WP$
46545	847	28	name	name	NN
46545	847	29	the	the	DT
46545	847	30	money	money	NN
46545	847	31	is	be	VBZ
46545	847	32	deposited	deposit	VBN
46545	847	33	.	.	.
46545	848	1	That	that	IN
46545	848	2	the	the	DT
46545	848	3	bank	bank	NN
46545	848	4	may	may	MD
46545	848	5	know	know	VB
46545	848	6	that	that	DT
46545	848	7	money	money	NN
46545	848	8	is	be	VBZ
46545	848	9	not	not	RB
46545	848	10	paid	pay	VBN
46545	848	11	on	on	IN
46545	848	12	checks	check	NNS
46545	848	13	that	that	WDT
46545	848	14	do	do	VBP
46545	848	15	not	not	RB
46545	848	16	bear	bear	VB
46545	848	17	the	the	DT
46545	848	18	correct	correct	JJ
46545	848	19	signature	signature	NN
46545	848	20	,	,	,
46545	848	21	each	each	DT
46545	848	22	depositor	depositor	NN
46545	848	23	is	be	VBZ
46545	848	24	required	require	VBN
46545	848	25	to	to	TO
46545	848	26	leave	leave	VB
46545	848	27	at	at	IN
46545	848	28	the	the	DT
46545	848	29	bank	bank	NN
46545	848	30	the	the	DT
46545	848	31	signature	signature	NN
46545	848	32	or	or	CC
46545	848	33	signatures	signature	NNS
46545	848	34	which	which	WDT
46545	848	35	are	be	VBP
46545	848	36	to	to	TO
46545	848	37	be	be	VB
46545	848	38	honored	honor	VBN
46545	848	39	.	.	.
46545	849	1	These	these	DT
46545	849	2	signatures	signature	NNS
46545	849	3	are	be	VBP
46545	849	4	written	write	VBN
46545	849	5	on	on	IN
46545	849	6	a	a	DT
46545	849	7	card	card	NN
46545	849	8	,	,	,
46545	849	9	known	know	VBN
46545	849	10	as	as	IN
46545	849	11	a	a	DT
46545	849	12	_	_	NNP
46545	849	13	signature	signature	NN
46545	849	14	card	card	NN
46545	849	15	_	_	NNP
46545	849	16	,	,	,
46545	849	17	which	which	WDT
46545	849	18	the	the	DT
46545	849	19	bank	bank	NN
46545	849	20	keeps	keep	VBZ
46545	849	21	for	for	IN
46545	849	22	reference	reference	NN
46545	849	23	.	.	.
46545	850	1	=	=	NFP
46545	850	2	33	33	CD
46545	850	3	.	.	.
46545	851	1	Check	check	VB
46545	851	2	Books.=	Books.=	NNP
46545	851	3	Blank	Blank	NNP
46545	851	4	checks	check	NNS
46545	851	5	are	be	VBP
46545	851	6	usually	usually	RB
46545	851	7	bound	bind	VBN
46545	851	8	in	in	IN
46545	851	9	book	book	NN
46545	851	10	form	form	NN
46545	851	11	,	,	,
46545	851	12	the	the	DT
46545	851	13	checks	check	NNS
46545	851	14	themselves	-PRON-	PRP
46545	851	15	being	be	VBG
46545	851	16	perforated	perforate	VBN
46545	851	17	so	so	IN
46545	851	18	that	that	IN
46545	851	19	they	-PRON-	PRP
46545	851	20	can	can	MD
46545	851	21	be	be	VB
46545	851	22	easily	easily	RB
46545	851	23	removed	remove	VBN
46545	851	24	.	.	.
46545	852	1	These	these	DT
46545	852	2	_	_	NNP
46545	852	3	check	check	VBP
46545	852	4	books	book	NNS
46545	852	5	_	_	NNP
46545	852	6	are	be	VBP
46545	852	7	in	in	IN
46545	852	8	most	most	JJS
46545	852	9	cases	case	NNS
46545	852	10	furnished	furnish	VBN
46545	852	11	by	by	IN
46545	852	12	the	the	DT
46545	852	13	bank	bank	NN
46545	852	14	.	.	.
46545	853	1	The	the	DT
46545	853	2	number	number	NN
46545	853	3	of	of	IN
46545	853	4	checks	check	NNS
46545	853	5	on	on	IN
46545	853	6	a	a	DT
46545	853	7	page	page	NN
46545	853	8	varies	varie	NNS
46545	853	9	,	,	,
46545	853	10	but	but	CC
46545	853	11	is	be	VBZ
46545	853	12	seldom	seldom	RB
46545	853	13	more	more	JJR
46545	853	14	than	than	IN
46545	853	15	four	four	CD
46545	853	16	.	.	.
46545	854	1	When	when	WRB
46545	854	2	a	a	DT
46545	854	3	check	check	NN
46545	854	4	is	be	VBZ
46545	854	5	written	write	VBN
46545	854	6	,	,	,
46545	854	7	the	the	DT
46545	854	8	number	number	NN
46545	854	9	,	,	,
46545	854	10	date	date	NN
46545	854	11	,	,	,
46545	854	12	name	name	NN
46545	854	13	,	,	,
46545	854	14	and	and	CC
46545	854	15	amount	amount	NN
46545	854	16	should	should	MD
46545	854	17	be	be	VB
46545	854	18	written	write	VBN
46545	854	19	on	on	IN
46545	854	20	the	the	DT
46545	854	21	face	face	NN
46545	854	22	of	of	IN
46545	854	23	the	the	DT
46545	854	24	stub	stub	NN
46545	854	25	.	.	.
46545	855	1	To	to	TO
46545	855	2	keep	keep	VB
46545	855	3	a	a	DT
46545	855	4	convenient	convenient	JJ
46545	855	5	record	record	NN
46545	855	6	of	of	IN
46545	855	7	the	the	DT
46545	855	8	balance	balance	NN
46545	855	9	in	in	IN
46545	855	10	the	the	DT
46545	855	11	bank	bank	NN
46545	855	12	,	,	,
46545	855	13	it	-PRON-	PRP
46545	855	14	is	be	VBZ
46545	855	15	well	well	JJ
46545	855	16	to	to	TO
46545	855	17	enter	enter	VB
46545	855	18	a	a	DT
46545	855	19	list	list	NN
46545	855	20	of	of	IN
46545	855	21	all	all	DT
46545	855	22	checks	check	NNS
46545	855	23	and	and	CC
46545	855	24	deposits	deposit	NNS
46545	855	25	on	on	IN
46545	855	26	the	the	DT
46545	855	27	back	back	NN
46545	855	28	of	of	IN
46545	855	29	the	the	DT
46545	855	30	check	check	NN
46545	855	31	stubs	stub	NNS
46545	855	32	.	.	.
46545	856	1	[	[	-LRB-
46545	856	2	Illustration	illustration	NN
46545	856	3	:	:	:
46545	856	4	Signature	Signature	NNP
46545	856	5	Card	Card	NNP
46545	856	6	]	]	-RRB-
46545	856	7	=	=	SYM
46545	856	8	34	34	CD
46545	856	9	.	.	.
46545	857	1	Pass	pass	VB
46545	857	2	Book.=	Book.=	NNP
46545	857	3	The	the	DT
46545	857	4	bank	bank	NN
46545	857	5	_	_	NNP
46545	857	6	pass	pass	NN
46545	857	7	-	-	HYPH
46545	857	8	book	book	NN
46545	857	9	_	_	NNP
46545	857	10	should	should	MD
46545	857	11	be	be	VB
46545	857	12	taken	take	VBN
46545	857	13	to	to	IN
46545	857	14	the	the	DT
46545	857	15	bank	bank	NN
46545	857	16	whenever	whenever	WRB
46545	857	17	a	a	DT
46545	857	18	deposit	deposit	NN
46545	857	19	is	be	VBZ
46545	857	20	made	make	VBN
46545	857	21	,	,	,
46545	857	22	as	as	IN
46545	857	23	it	-PRON-	PRP
46545	857	24	contains	contain	VBZ
46545	857	25	the	the	DT
46545	857	26	bank	bank	NN
46545	857	27	's	's	POS
46545	857	28	receipt	receipt	NN
46545	857	29	for	for	IN
46545	857	30	all	all	DT
46545	857	31	money	money	NN
46545	857	32	deposited	deposit	VBN
46545	857	33	.	.	.
46545	858	1	=	=	NFP
46545	858	2	35	35	CD
46545	858	3	.	.	.
46545	859	1	Indorsement	indorsement	NN
46545	859	2	of	of	IN
46545	859	3	Checks.=	Checks.=	NNP
46545	859	4	Before	before	IN
46545	859	5	a	a	DT
46545	859	6	check	check	NN
46545	859	7	can	can	MD
46545	859	8	be	be	VB
46545	859	9	deposited	deposit	VBN
46545	859	10	in	in	IN
46545	859	11	the	the	DT
46545	859	12	bank	bank	NN
46545	859	13	,	,	,
46545	859	14	it	-PRON-	PRP
46545	859	15	must	must	MD
46545	859	16	be	be	VB
46545	859	17	indorsed	indorse	VBN
46545	859	18	by	by	IN
46545	859	19	writing	write	VBG
46545	859	20	the	the	DT
46545	859	21	name	name	NN
46545	859	22	of	of	IN
46545	859	23	the	the	DT
46545	859	24	payee	payee	NN
46545	859	25	across	across	IN
46545	859	26	the	the	DT
46545	859	27	back	back	NN
46545	859	28	.	.	.
46545	860	1	The	the	DT
46545	860	2	indorsement	indorsement	NN
46545	860	3	should	should	MD
46545	860	4	be	be	VB
46545	860	5	on	on	IN
46545	860	6	the	the	DT
46545	860	7	back	back	NN
46545	860	8	of	of	IN
46545	860	9	the	the	DT
46545	860	10	left	left	JJ
46545	860	11	end	end	NN
46545	860	12	of	of	IN
46545	860	13	the	the	DT
46545	860	14	check	check	NN
46545	860	15	--	--	:
46545	860	16	never	never	RB
46545	860	17	on	on	IN
46545	860	18	the	the	DT
46545	860	19	right	right	JJ
46545	860	20	end	end	NN
46545	860	21	.	.	.
46545	861	1	Several	several	JJ
46545	861	2	forms	form	NNS
46545	861	3	of	of	IN
46545	861	4	indorsement	indorsement	NN
46545	861	5	are	be	VBP
46545	861	6	shown	show	VBN
46545	861	7	(	(	-LRB-
46545	861	8	p.	p.	NN
46545	861	9	48	48	CD
46545	861	10	)	)	-RRB-
46545	861	11	.	.	.
46545	862	1	When	when	WRB
46545	862	2	the	the	DT
46545	862	3	name	name	NN
46545	862	4	only	only	RB
46545	862	5	is	be	VBZ
46545	862	6	written	write	VBN
46545	862	7	,	,	,
46545	862	8	it	-PRON-	PRP
46545	862	9	makes	make	VBZ
46545	862	10	the	the	DT
46545	862	11	check	check	NN
46545	862	12	payable	payable	JJ
46545	862	13	to	to	IN
46545	862	14	the	the	DT
46545	862	15	bearer	bearer	NN
46545	862	16	,	,	,
46545	862	17	and	and	CC
46545	862	18	is	be	VBZ
46545	862	19	known	know	VBN
46545	862	20	as	as	IN
46545	862	21	a	a	DT
46545	862	22	_	_	NNP
46545	862	23	blank	blank	JJ
46545	862	24	indorsement	indorsement	NN
46545	862	25	_	_	NNP
46545	862	26	.	.	.
46545	863	1	When	when	WRB
46545	863	2	the	the	DT
46545	863	3	words	word	NNS
46545	863	4	"	"	``
46545	863	5	Pay	pay	NN
46545	863	6	to	to	TO
46545	863	7	"	"	''
46545	863	8	are	be	VBP
46545	863	9	used	use	VBN
46545	863	10	,	,	,
46545	863	11	the	the	DT
46545	863	12	check	check	NN
46545	863	13	becomes	become	VBZ
46545	863	14	payable	payable	JJ
46545	863	15	to	to	IN
46545	863	16	the	the	DT
46545	863	17	one	one	NN
46545	863	18	whose	whose	WP$
46545	863	19	,	,	,
46545	863	20	name	name	NN
46545	863	21	appears	appear	VBZ
46545	863	22	immediately	immediately	RB
46545	863	23	under	under	IN
46545	863	24	the	the	DT
46545	863	25	words	word	NNS
46545	863	26	.	.	.
46545	864	1	It	-PRON-	PRP
46545	864	2	can	can	MD
46545	864	3	only	only	RB
46545	864	4	be	be	VB
46545	864	5	paid	pay	VBN
46545	864	6	to	to	IN
46545	864	7	him	-PRON-	PRP
46545	864	8	in	in	IN
46545	864	9	person	person	NN
46545	864	10	or	or	CC
46545	864	11	credited	credit	VBN
46545	864	12	to	to	IN
46545	864	13	his	-PRON-	PRP$
46545	864	14	account	account	NN
46545	864	15	at	at	IN
46545	864	16	any	any	DT
46545	864	17	bank	bank	NN
46545	864	18	at	at	IN
46545	864	19	which	which	WDT
46545	864	20	he	-PRON-	PRP
46545	864	21	may	may	MD
46545	864	22	deposit	deposit	VB
46545	864	23	the	the	DT
46545	864	24	check	check	NN
46545	864	25	.	.	.
46545	865	1	A	a	DT
46545	865	2	check	check	NN
46545	865	3	indorsed	indorse	VBN
46545	865	4	with	with	IN
46545	865	5	the	the	DT
46545	865	6	words	word	NNS
46545	865	7	"	"	``
46545	865	8	Pay	pay	VB
46545	865	9	to	to	IN
46545	865	10	the	the	DT
46545	865	11	order	order	NN
46545	865	12	of	of	IN
46545	865	13	"	"	``
46545	865	14	permits	permit	NNS
46545	865	15	of	of	IN
46545	865	16	a	a	DT
46545	865	17	further	further	JJ
46545	865	18	transfer	transfer	NN
46545	865	19	,	,	,
46545	865	20	and	and	CC
46545	865	21	provides	provide	VBZ
46545	865	22	a	a	DT
46545	865	23	receipt	receipt	NN
46545	865	24	from	from	IN
46545	865	25	the	the	DT
46545	865	26	one	one	NN
46545	865	27	to	to	TO
46545	865	28	whom	whom	WP
46545	865	29	it	-PRON-	PRP
46545	865	30	is	be	VBZ
46545	865	31	so	so	RB
46545	865	32	indorsed	indorsed	JJ
46545	865	33	.	.	.
46545	866	1	When	when	WRB
46545	866	2	a	a	DT
46545	866	3	check	check	NN
46545	866	4	is	be	VBZ
46545	866	5	to	to	TO
46545	866	6	be	be	VB
46545	866	7	deposited	deposit	VBN
46545	866	8	,	,	,
46545	866	9	the	the	DT
46545	866	10	proper	proper	JJ
46545	866	11	indorsement	indorsement	NN
46545	866	12	is	be	VBZ
46545	866	13	"	"	``
46545	866	14	For	for	IN
46545	866	15	deposit	deposit	NN
46545	866	16	only	only	RB
46545	866	17	.	.	.
46545	866	18	"	"	''
46545	867	1	This	this	DT
46545	867	2	is	be	VBZ
46545	867	3	of	of	IN
46545	867	4	special	special	JJ
46545	867	5	importance	importance	NN
46545	867	6	when	when	WRB
46545	867	7	deposits	deposit	NNS
46545	867	8	are	be	VBP
46545	867	9	sent	send	VBN
46545	867	10	by	by	IN
46545	867	11	messenger	messenger	NN
46545	867	12	.	.	.
46545	868	1	Such	such	JJ
46545	868	2	indorsements	indorsement	NNS
46545	868	3	usually	usually	RB
46545	868	4	include	include	VBP
46545	868	5	the	the	DT
46545	868	6	name	name	NN
46545	868	7	of	of	IN
46545	868	8	the	the	DT
46545	868	9	bank	bank	NN
46545	868	10	,	,	,
46545	868	11	and	and	CC
46545	868	12	are	be	VBP
46545	868	13	made	make	VBN
46545	868	14	with	with	IN
46545	868	15	a	a	DT
46545	868	16	rubber	rubber	NN
46545	868	17	stamp	stamp	NN
46545	868	18	.	.	.
46545	869	1	=	=	SYM
46545	869	2	36	36	CD
46545	869	3	.	.	.
46545	870	1	Depositing	depositing	NN
46545	870	2	Cash.=	Cash.=	NNP
46545	870	3	It	-PRON-	PRP
46545	870	4	is	be	VBZ
46545	870	5	a	a	DT
46545	870	6	good	good	JJ
46545	870	7	plan	plan	NN
46545	870	8	to	to	TO
46545	870	9	deposit	deposit	VB
46545	870	10	all	all	DT
46545	870	11	cash	cash	NN
46545	870	12	received	receive	VBN
46545	870	13	and	and	CC
46545	870	14	to	to	TO
46545	870	15	pay	pay	VB
46545	870	16	all	all	DT
46545	870	17	bills	bill	NNS
46545	870	18	by	by	IN
46545	870	19	check	check	NN
46545	870	20	,	,	,
46545	870	21	except	except	IN
46545	870	22	such	such	JJ
46545	870	23	small	small	JJ
46545	870	24	items	item	NNS
46545	870	25	as	as	IN
46545	870	26	are	be	VBP
46545	870	27	paid	pay	VBN
46545	870	28	from	from	IN
46545	870	29	petty	petty	JJ
46545	870	30	cash	cash	NN
46545	870	31	.	.	.
46545	871	1	By	by	IN
46545	871	2	doing	do	VBG
46545	871	3	this	this	DT
46545	871	4	,	,	,
46545	871	5	all	all	DT
46545	871	6	transactions	transaction	NNS
46545	871	7	pass	pass	VBP
46545	871	8	through	through	IN
46545	871	9	the	the	DT
46545	871	10	bank	bank	NN
46545	871	11	,	,	,
46545	871	12	providing	provide	VBG
46545	871	13	a	a	DT
46545	871	14	receipt	receipt	NN
46545	871	15	in	in	IN
46545	871	16	every	every	DT
46545	871	17	case	case	NN
46545	871	18	in	in	IN
46545	871	19	the	the	DT
46545	871	20	form	form	NN
46545	871	21	of	of	IN
46545	871	22	a	a	DT
46545	871	23	canceled	cancel	VBN
46545	871	24	check	check	NN
46545	871	25	bearing	bear	VBG
46545	871	26	the	the	DT
46545	871	27	indorsement	indorsement	NN
46545	871	28	of	of	IN
46545	871	29	the	the	DT
46545	871	30	payee	payee	NN
46545	871	31	.	.	.
46545	872	1	[	[	-LRB-
46545	872	2	Illustration	illustration	NN
46545	872	3	:	:	:
46545	872	4	Endorsement	endorsement	NN
46545	872	5	]	]	-RRB-
46545	872	6	=	=	SYM
46545	872	7	37	37	CD
46545	872	8	.	.	.
46545	873	1	Treatment	treatment	NN
46545	873	2	of	of	IN
46545	873	3	Petty	Petty	NNP
46545	873	4	Cash.=	Cash.=	.
46545	873	5	It	-PRON-	PRP
46545	873	6	is	be	VBZ
46545	873	7	customary	customary	JJ
46545	873	8	in	in	IN
46545	873	9	business	business	NN
46545	873	10	establishments	establishment	NNS
46545	873	11	to	to	TO
46545	873	12	keep	keep	VB
46545	873	13	on	on	IN
46545	873	14	hand	hand	NN
46545	873	15	a	a	DT
46545	873	16	certain	certain	JJ
46545	873	17	sum	sum	NN
46545	873	18	of	of	IN
46545	873	19	cash	cash	NN
46545	873	20	out	out	IN
46545	873	21	of	of	IN
46545	873	22	which	which	WDT
46545	873	23	to	to	TO
46545	873	24	pay	pay	VB
46545	873	25	items	item	NNS
46545	873	26	of	of	IN
46545	873	27	expense	expense	NN
46545	873	28	such	such	JJ
46545	873	29	as	as	IN
46545	873	30	office	office	NN
46545	873	31	supplies	supply	NNS
46545	873	32	,	,	,
46545	873	33	etc	etc	FW
46545	873	34	.	.	FW
46545	873	35	,	,	,
46545	873	36	when	when	WRB
46545	873	37	the	the	DT
46545	873	38	amount	amount	NN
46545	873	39	is	be	VBZ
46545	873	40	too	too	RB
46545	873	41	small	small	JJ
46545	873	42	or	or	CC
46545	873	43	it	-PRON-	PRP
46545	873	44	is	be	VBZ
46545	873	45	not	not	RB
46545	873	46	convenient	convenient	JJ
46545	873	47	to	to	TO
46545	873	48	write	write	VB
46545	873	49	a	a	DT
46545	873	50	check	check	NN
46545	873	51	.	.	.
46545	874	1	The	the	DT
46545	874	2	best	good	JJS
46545	874	3	way	way	NN
46545	874	4	to	to	TO
46545	874	5	handle	handle	VB
46545	874	6	this	this	DT
46545	874	7	is	be	VBZ
46545	874	8	to	to	TO
46545	874	9	draw	draw	VB
46545	874	10	a	a	DT
46545	874	11	check	check	NN
46545	874	12	for	for	IN
46545	874	13	a	a	DT
46545	874	14	certain	certain	JJ
46545	874	15	amount	amount	NN
46545	874	16	,	,	,
46545	874	17	and	and	CC
46545	874	18	keep	keep	VB
46545	874	19	this	this	DT
46545	874	20	money	money	NN
46545	874	21	separate	separate	JJ
46545	874	22	from	from	IN
46545	874	23	the	the	DT
46545	874	24	cash	cash	NN
46545	874	25	received	receive	VBN
46545	874	26	from	from	IN
46545	874	27	day	day	NN
46545	874	28	to	to	IN
46545	874	29	day	day	NN
46545	874	30	.	.	.
46545	875	1	At	at	IN
46545	875	2	the	the	DT
46545	875	3	end	end	NN
46545	875	4	of	of	IN
46545	875	5	the	the	DT
46545	875	6	month	month	NN
46545	875	7	,	,	,
46545	875	8	or	or	CC
46545	875	9	sooner	soon	RBR
46545	875	10	if	if	IN
46545	875	11	the	the	DT
46545	875	12	fund	fund	NN
46545	875	13	is	be	VBZ
46545	875	14	low	low	JJ
46545	875	15	,	,	,
46545	875	16	draw	draw	VB
46545	875	17	a	a	DT
46545	875	18	check	check	NN
46545	875	19	payable	payable	JJ
46545	875	20	to	to	TO
46545	875	21	cash	cash	VB
46545	875	22	for	for	IN
46545	875	23	the	the	DT
46545	875	24	amount	amount	NN
46545	875	25	paid	pay	VBN
46545	875	26	out	out	RP
46545	875	27	and	and	CC
46545	875	28	charge	charge	VB
46545	875	29	it	-PRON-	PRP
46545	875	30	to	to	IN
46545	875	31	expense	expense	NN
46545	875	32	.	.	.
46545	876	1	This	this	DT
46545	876	2	will	will	MD
46545	876	3	leave	leave	VB
46545	876	4	the	the	DT
46545	876	5	fund	fund	NN
46545	876	6	intact	intact	JJ
46545	876	7	.	.	.
46545	877	1	_	_	NNP
46545	877	2	Example_--We	Example_--We	NNP
46545	877	3	shall	shall	MD
46545	877	4	suppose	suppose	VB
46545	877	5	the	the	DT
46545	877	6	amount	amount	NN
46545	877	7	of	of	IN
46545	877	8	petty	petty	JJ
46545	877	9	cash	cash	NN
46545	877	10	to	to	TO
46545	877	11	be	be	VB
46545	877	12	kept	keep	VBN
46545	877	13	on	on	IN
46545	877	14	hand	hand	NN
46545	877	15	to	to	TO
46545	877	16	be	be	VB
46545	877	17	$	$	$
46545	877	18	25.00	25.00	CD
46545	877	19	;	;	:
46545	877	20	and	and	CC
46545	877	21	the	the	DT
46545	877	22	amount	amount	NN
46545	877	23	paid	pay	VBD
46545	877	24	out	out	RP
46545	877	25	,	,	,
46545	877	26	$	$	$
46545	877	27	15.60	15.60	CD
46545	877	28	,	,	,
46545	877	29	leaving	leave	VBG
46545	877	30	$	$	$
46545	877	31	9.40	9.40	CD
46545	877	32	on	on	IN
46545	877	33	hand	hand	NN
46545	877	34	.	.	.
46545	878	1	A	a	DT
46545	878	2	check	check	NN
46545	878	3	will	will	MD
46545	878	4	be	be	VB
46545	878	5	made	make	VBN
46545	878	6	for	for	IN
46545	878	7	$	$	$
46545	878	8	15.60	15.60	CD
46545	878	9	,	,	,
46545	878	10	to	to	TO
46545	878	11	be	be	VB
46545	878	12	charged	charge	VBN
46545	878	13	to	to	IN
46545	878	14	expense	expense	VB
46545	878	15	through	through	IN
46545	878	16	the	the	DT
46545	878	17	regular	regular	JJ
46545	878	18	cash	cash	NN
46545	878	19	book	book	NN
46545	878	20	.	.	.
46545	879	1	The	the	DT
46545	879	2	cash	cash	NN
46545	879	3	will	will	MD
46545	879	4	be	be	VB
46545	879	5	drawn	draw	VBN
46545	879	6	from	from	IN
46545	879	7	the	the	DT
46545	879	8	bank	bank	NN
46545	879	9	,	,	,
46545	879	10	and	and	CC
46545	879	11	the	the	DT
46545	879	12	amount	amount	NN
46545	879	13	added	add	VBN
46545	879	14	to	to	IN
46545	879	15	the	the	DT
46545	879	16	$	$	$
46545	879	17	9.40	9.40	CD
46545	879	18	,	,	,
46545	879	19	making	make	VBG
46545	879	20	a	a	DT
46545	879	21	total	total	NN
46545	879	22	of	of	IN
46545	879	23	$	$	$
46545	879	24	25.00	25.00	CD
46545	879	25	.	.	.
46545	880	1	A	a	DT
46545	880	2	record	record	NN
46545	880	3	of	of	IN
46545	880	4	petty	petty	JJ
46545	880	5	cash	cash	NN
46545	880	6	is	be	VBZ
46545	880	7	usually	usually	RB
46545	880	8	kept	keep	VBN
46545	880	9	in	in	IN
46545	880	10	a	a	DT
46545	880	11	small	small	JJ
46545	880	12	book	book	NN
46545	880	13	called	call	VBN
46545	880	14	a	a	DT
46545	880	15	_	_	NNP
46545	880	16	petty	petty	JJ
46545	880	17	cash	cash	NN
46545	880	18	book	book	NN
46545	880	19	_	_	NNP
46545	880	20	.	.	.
46545	881	1	This	this	DT
46545	881	2	book	book	NN
46545	881	3	has	have	VBZ
46545	881	4	the	the	DT
46545	881	5	regular	regular	JJ
46545	881	6	two	two	CD
46545	881	7	-	-	HYPH
46545	881	8	column	column	NN
46545	881	9	journal	journal	NN
46545	881	10	ruling	ruling	NN
46545	881	11	.	.	.
46545	882	1	In	in	IN
46545	882	2	handling	handle	VBG
46545	882	3	petty	petty	JJ
46545	882	4	cash	cash	NN
46545	882	5	,	,	,
46545	882	6	great	great	JJ
46545	882	7	care	care	NN
46545	882	8	should	should	MD
46545	882	9	be	be	VB
46545	882	10	taken	take	VBN
46545	882	11	to	to	TO
46545	882	12	secure	secure	VB
46545	882	13	a	a	DT
46545	882	14	receipt	receipt	NN
46545	882	15	in	in	IN
46545	882	16	some	some	DT
46545	882	17	form	form	NN
46545	882	18	for	for	IN
46545	882	19	every	every	DT
46545	882	20	payment	payment	NN
46545	882	21	.	.	.
46545	883	1	[	[	-LRB-
46545	883	2	Illustration	illustration	NN
46545	883	3	:	:	:
46545	883	4	A	a	DT
46545	883	5	BIRD'S	BIRD'S	NNP
46545	883	6	-	-	HYPH
46545	883	7	EYE	EYE	NNP
46545	883	8	VIEW	view	NN
46545	883	9	OF	of	IN
46545	883	10	THE	the	DT
46545	883	11	BELOIT	BELOIT	NNP
46545	883	12	,	,	,
46545	883	13	WIS	WIS	NNP
46545	883	14	.	.	NNP
46545	883	15	,	,	,
46545	883	16	FACTORY	FACTORY	NNP
46545	883	17	OF	of	IN
46545	883	18	THE	the	DT
46545	883	19	FAIRBANKS	FAIRBANKS	NNP
46545	883	20	-	-	HYPH
46545	883	21	MORSE	MORSE	NNP
46545	883	22	CO	CO	NNP
46545	883	23	.	.	.
46545	883	24	]	]	-RRB-
46545	883	25	SAMPLE	SAMPLE	NNP
46545	883	26	TRANSACTIONS	TRANSACTIONS	NNP
46545	883	27	=	=	NFP
46545	883	28	38.=	38.=	.
46545	883	29	The	the	DT
46545	883	30	following	follow	VBG
46545	883	31	sample	sample	NN
46545	883	32	transactions	transaction	NNS
46545	883	33	taken	take	VBN
46545	883	34	from	from	IN
46545	883	35	the	the	DT
46545	883	36	books	book	NNS
46545	883	37	of	of	IN
46545	883	38	W.	W.	NNP
46545	883	39	B.	B.	NNP
46545	883	40	Clark	Clark	NNP
46545	883	41	,	,	,
46545	883	42	Ames	Ames	NNP
46545	883	43	,	,	,
46545	883	44	Ia.	Iowa	NNP
46545	883	45	,	,	,
46545	883	46	illustrate	illustrate	VB
46545	883	47	the	the	DT
46545	883	48	use	use	NN
46545	883	49	of	of	IN
46545	883	50	the	the	DT
46545	883	51	papers	paper	NNS
46545	883	52	and	and	CC
46545	883	53	accounts	account	NNS
46545	883	54	explained	explain	VBD
46545	883	55	in	in	IN
46545	883	56	this	this	DT
46545	883	57	section	section	NN
46545	883	58	,	,	,
46545	883	59	and	and	CC
46545	883	60	show	show	VB
46545	883	61	how	how	WRB
46545	883	62	the	the	DT
46545	883	63	transactions	transaction	NNS
46545	883	64	would	would	MD
46545	883	65	appear	appear	VB
46545	883	66	on	on	IN
46545	883	67	the	the	DT
46545	883	68	books	book	NNS
46545	883	69	.	.	.
46545	884	1	Mr.	Mr.	NNP
46545	884	2	Clark	Clark	NNP
46545	884	3	is	be	VBZ
46545	884	4	a	a	DT
46545	884	5	shipper	shipper	NN
46545	884	6	of	of	IN
46545	884	7	produce	produce	NN
46545	884	8	,	,	,
46545	884	9	and	and	CC
46545	884	10	a	a	DT
46545	884	11	retail	retail	JJ
46545	884	12	dealer	dealer	NN
46545	884	13	in	in	IN
46545	884	14	coal	coal	NN
46545	884	15	.	.	.
46545	885	1	His	-PRON-	PRP$
46545	885	2	assets	asset	NNS
46545	885	3	and	and	CC
46545	885	4	liabilities	liability	NNS
46545	885	5	are	be	VBP
46545	885	6	as	as	IN
46545	885	7	follows	follow	VBZ
46545	885	8	:	:	:
46545	885	9	ASSETS	ASSETS	NNP
46545	885	10	Cash	Cash	NNP
46545	885	11	in	in	IN
46545	885	12	bank	bank	NN
46545	885	13	$	$	$
46545	885	14	1,262.78	1,262.78	CD
46545	885	15	Inventory	inventory	NN
46545	885	16	,	,	,
46545	885	17	Produce	Produce	NNP
46545	885	18	685.00	685.00	CD
46545	885	19	"	"	``
46545	885	20	Coal	Coal	NNP
46545	885	21	747.50	747.50	CD
46545	885	22	Geo	Geo	NNP
46545	885	23	.	.	.
46545	886	1	White	white	JJ
46545	886	2	--	--	:
46545	886	3	Open	open	JJ
46545	886	4	account	account	NN
46545	886	5	21.00	21.00	CD
46545	886	6	F.	F.	NNP
46545	886	7	H.	H.	NNP
46545	886	8	Russel	Russel	NNP
46545	886	9	"	"	''
46545	886	10	"	"	``
46545	886	11	7.00	7.00	CD
46545	886	12	Henry	Henry	NNP
46545	886	13	Brown	Brown	NNP
46545	886	14	"	"	''
46545	886	15	"	"	``
46545	886	16	8.00	8.00	CD
46545	886	17	O.	O.	NNP
46545	886	18	L.	L.	NNP
46545	886	19	Duncan	Duncan	NNP
46545	886	20	--	--	:
46545	886	21	Note	note	VB
46545	886	22	due	due	JJ
46545	886	23	Dec.	December	NNP
46545	886	24	1	1	CD
46545	886	25	27.00	27.00	CD
46545	886	26	$	$	$
46545	886	27	2,758.28	2,758.28	CD
46545	886	28	--------	--------	:
46545	886	29	LIABILITIES	LIABILITIES	NNP
46545	886	30	Iowa	Iowa	NNP
46545	886	31	Coal	Coal	NNP
46545	886	32	Co.	Co.	NNP
46545	886	33	,	,	,
46545	886	34	Des	Des	NNP
46545	886	35	Moines	Moines	NNP
46545	886	36	,	,	,
46545	886	37	Open	open	JJ
46545	886	38	acct	acct	NN
46545	886	39	.	.	.
46545	887	1	$	$	$
46545	887	2	120.00	120.00	CD
46545	887	3	Lehigh	Lehigh	NNP
46545	887	4	Coal	Coal	NNP
46545	887	5	Co.	Co.	NNP
46545	887	6	,	,	,
46545	887	7	Chicago	Chicago	NNP
46545	887	8	,	,	,
46545	887	9	Ill.	Illinois	NNP
46545	887	10	,	,	,
46545	887	11	Open	open	JJ
46545	887	12	acct	acct	NN
46545	887	13	.	.	.
46545	888	1	325.00	325.00	CD
46545	888	2	George	George	NNP
46545	888	3	Hardy	Hardy	NNP
46545	888	4	,	,	,
46545	888	5	Open	open	JJ
46545	888	6	account	account	NN
46545	888	7	60.00	60.00	CD
46545	888	8	505.00	505.00	CD
46545	888	9	--------	--------	NFP
46545	888	10	As	as	IN
46545	888	11	he	-PRON-	PRP
46545	888	12	wishes	wish	VBZ
46545	888	13	to	to	TO
46545	888	14	know	know	VB
46545	888	15	how	how	WRB
46545	888	16	much	much	JJ
46545	888	17	business	business	NN
46545	888	18	he	-PRON-	PRP
46545	888	19	is	be	VBZ
46545	888	20	doing	do	VBG
46545	888	21	in	in	IN
46545	888	22	each	each	DT
46545	888	23	department	department	NN
46545	888	24	of	of	IN
46545	888	25	his	-PRON-	PRP$
46545	888	26	business	business	NN
46545	888	27	,	,	,
46545	888	28	he	-PRON-	PRP
46545	888	29	keeps	keep	VBZ
46545	888	30	accounts	account	NNS
46545	888	31	in	in	IN
46545	888	32	the	the	DT
46545	888	33	ledger	ledger	NN
46545	888	34	with	with	IN
46545	888	35	both	both	DT
46545	888	36	produce	produce	NN
46545	888	37	and	and	CC
46545	888	38	coal	coal	NN
46545	888	39	instead	instead	RB
46545	888	40	of	of	IN
46545	888	41	one	one	CD
46545	888	42	merchandise	merchandise	NN
46545	888	43	account	account	NN
46545	888	44	.	.	.
46545	889	1	In	in	IN
46545	889	2	the	the	DT
46545	889	3	sales	sale	NNS
46545	889	4	book	book	NN
46545	889	5	,	,	,
46545	889	6	one	one	CD
46545	889	7	column	column	NN
46545	889	8	is	be	VBZ
46545	889	9	used	use	VBN
46545	889	10	for	for	IN
46545	889	11	coal	coal	NN
46545	889	12	sales	sale	NNS
46545	889	13	,	,	,
46545	889	14	and	and	CC
46545	889	15	one	one	CD
46545	889	16	for	for	IN
46545	889	17	produce	produce	NN
46545	889	18	sales	sale	NNS
46545	889	19	.	.	.
46545	890	1	No	no	DT
46545	890	2	purchase	purchase	NN
46545	890	3	book	book	NN
46545	890	4	is	be	VBZ
46545	890	5	kept	keep	VBN
46545	890	6	,	,	,
46545	890	7	all	all	DT
46545	890	8	purchases	purchase	NNS
46545	890	9	being	be	VBG
46545	890	10	posted	post	VBN
46545	890	11	from	from	IN
46545	890	12	the	the	DT
46545	890	13	journal	journal	NN
46545	890	14	or	or	CC
46545	890	15	cash	cash	NN
46545	890	16	book	book	NN
46545	890	17	.	.	.
46545	891	1	--Oct	--Oct	:
46545	891	2	.	.	.
46545	891	3	22	22	CD
46545	891	4	-	-	HYPH
46545	891	5	-	-	:
46545	891	6	Bought	buy	VBN
46545	891	7	from	from	IN
46545	891	8	David	David	NNP
46545	891	9	Andrews	Andrews	NNP
46545	891	10	,	,	,
46545	891	11	for	for	IN
46545	891	12	cash	cash	NN
46545	891	13	200	200	CD
46545	891	14	bu	bu	NNP
46545	891	15	.	.	.
46545	892	1	potatoes	potato	NNS
46545	892	2	@	@	NFP
46545	892	3	.42c	.42c	FW
46545	892	4	$	$	$
46545	892	5	84.00	84.00	CD
46545	892	6	Paid	pay	VBN
46545	892	7	by	by	IN
46545	892	8	check	check	NN
46545	892	9	No	no	UH
46545	892	10	.	.	.
46545	893	1	11	11	CD
46545	893	2	.	.	.
46545	894	1	--22	--22	:
46545	894	2	-	-	:
46545	894	3	-	-	:
46545	894	4	Sold	sell	VBN
46545	894	5	to	to	IN
46545	894	6	Albert	Albert	NNP
46545	894	7	Long	Long	NNP
46545	894	8	on	on	IN
46545	894	9	account	account	NN
46545	894	10	2	2	CD
46545	894	11	tons	ton	NNS
46545	894	12	run	run	NN
46545	894	13	of	of	IN
46545	894	14	mine	-PRON-	PRP
46545	894	15	coal	coal	NN
46545	894	16	$	$	$
46545	894	17	3.25	3.25	CD
46545	894	18	6.50	6.50	CD
46545	894	19	--23	--23	HYPH
46545	894	20	-	-	:
46545	894	21	-	-	:
46545	894	22	Received	receive	VBN
46545	894	23	from	from	IN
46545	894	24	Geo	Geo	NNP
46545	894	25	.	.	.
46545	895	1	White	white	JJ
46545	895	2	on	on	IN
46545	895	3	account	account	NN
46545	895	4	Cash	cash	NN
46545	895	5	10.00	10.00	CD
46545	895	6	--24	--24	NNP
46545	895	7	-	-	:
46545	895	8	-	-	:
46545	895	9	Sold	sell	VBN
46545	895	10	to	to	IN
46545	895	11	Taft	Taft	NNP
46545	895	12	Produce	Produce	NNP
46545	895	13	Co.	Co.	NNP
46545	895	14	,	,	,
46545	895	15	Des	Des	NNP
46545	895	16	Moines	Moines	NNP
46545	895	17	,	,	,
46545	895	18	on	on	IN
46545	895	19	account	account	NN
46545	895	20	148	148	CD
46545	895	21	bu	bu	NNP
46545	895	22	.	.	.
46545	896	1	beans	bean	NNS
46545	896	2	3.10	3.10	CD
46545	896	3	458.80	458.80	CD
46545	896	4	--24	--24	CD
46545	896	5	-	-	HYPH
46545	896	6	-	-	:
46545	896	7	Drew	draw	VBN
46545	896	8	from	from	IN
46545	896	9	bank	bank	NN
46545	896	10	for	for	IN
46545	896	11	petty	petty	JJ
46545	896	12	cash	cash	NN
46545	896	13	10.00	10.00	CD
46545	896	14	Check	check	NN
46545	896	15	No	no	NN
46545	896	16	.	.	.
46545	897	1	12	12	CD
46545	897	2	.	.	.
46545	898	1	--25	--25	:
46545	898	2	-	-	:
46545	898	3	-	-	:
46545	898	4	Sold	sell	VBN
46545	898	5	to	to	IN
46545	898	6	Geo	Geo	NNP
46545	898	7	.	.	.
46545	899	1	Hardy	hardy	JJ
46545	899	2	on	on	IN
46545	899	3	account	account	NN
46545	899	4	1½	1½	NN
46545	899	5	tons	ton	NNS
46545	899	6	nut	nut	NNP
46545	899	7	coal	coal	NN
46545	899	8	9.00	9.00	CD
46545	899	9	13.50	13.50	CD
46545	899	10	Gave	give	VBD
46545	899	11	him	-PRON-	PRP
46545	899	12	check	check	VB
46545	899	13	No	no	UH
46545	899	14	.	.	.
46545	900	1	13	13	CD
46545	900	2	.	.	.
46545	901	1	46.50	46.50	CD
46545	901	2	--27	--27	CD
46545	901	3	-	-	HYPH
46545	901	4	-	-	:
46545	901	5	Gave	give	VBN
46545	901	6	to	to	IN
46545	901	7	Lehigh	Lehigh	NNP
46545	901	8	Coal	Coal	NNP
46545	901	9	Co.	Co.	NNP
46545	901	10	,	,	,
46545	901	11	Chicago	Chicago	NNP
46545	901	12	.	.	.
46545	902	1	60-day	60-day	CD
46545	902	2	note	note	NN
46545	902	3	200.00	200.00	CD
46545	902	4	Check	check	NN
46545	902	5	No	no	NN
46545	902	6	.	.	.
46545	903	1	14	14	CD
46545	903	2	.	.	.
46545	904	1	125.00	125.00	CD
46545	904	2	--28	--28	NNP
46545	904	3	-	-	HYPH
46545	904	4	-	-	:
46545	904	5	Taft	Taft	NNP
46545	904	6	Produce	Produce	NNP
46545	904	7	Co.	Co.	NNP
46545	904	8	paid	pay	VBD
46545	904	9	sight	sight	NN
46545	904	10	draft	draft	NN
46545	904	11	through	through	IN
46545	904	12	Iowa	Iowa	NNP
46545	904	13	National	National	NNP
46545	904	14	Bank	Bank	NNP
46545	904	15	458.80	458.80	CD
46545	904	16	--29	--29	NNP
46545	904	17	-	-	HYPH
46545	904	18	-	-	:
46545	904	19	Accepted	accept	VBN
46545	904	20	30-day	30-day	CD
46545	904	21	draft	draft	NN
46545	904	22	made	make	VBN
46545	904	23	by	by	IN
46545	904	24	Iowa	Iowa	NNP
46545	904	25	Coal	Coal	NNP
46545	904	26	Co.	Co.	NNP
46545	904	27	120.00	120.00	CD
46545	904	28	Payable	payable	JJ
46545	904	29	at	at	IN
46545	904	30	Ames	Ames	NNP
46545	904	31	State	State	NNP
46545	904	32	Bank	Bank	NNP
46545	904	33	--30	--30	NNP
46545	904	34	-	-	HYPH
46545	904	35	-	-	:
46545	904	36	Deposited	deposit	VBN
46545	904	37	in	in	IN
46545	904	38	Ames	Ames	NNP
46545	904	39	State	State	NNP
46545	904	40	Bank	Bank	NNP
46545	904	41	Draft	Draft	NNP
46545	904	42	Iowa	Iowa	NNP
46545	904	43	National	National	NNP
46545	904	44	Bank	Bank	NNP
46545	904	45	458.80	458.80	CD
46545	904	46	Cash	Cash	NNP
46545	904	47	10.00	10.00	CD
46545	904	48	--30	--30	CD
46545	904	49	-	-	HYPH
46545	904	50	-	-	:
46545	904	51	Paid	pay	VBN
46545	904	52	for	for	IN
46545	904	53	repairs	repair	NNS
46545	904	54	to	to	TO
46545	904	55	stove	stove	VB
46545	904	56	,	,	,
46545	904	57	cash	cash	VB
46545	904	58	1.20	1.20	CD
46545	904	59	--31	--31	CD
46545	904	60	-	-	:
46545	904	61	-	-	:
46545	904	62	Sold	sell	VBN
46545	904	63	for	for	IN
46545	904	64	cash	cash	NN
46545	904	65	,	,	,
46545	904	66	½	½	NNP
46545	904	67	ton	ton	NN
46545	904	68	egg	egg	NN
46545	904	69	coal	coal	NN
46545	904	70	4.50	4.50	CD
46545	904	71	[	[	-LRB-
46545	904	72	Illustration	illustration	NN
46545	904	73	]	]	-RRB-
46545	904	74	[	[	-LRB-
46545	904	75	Illustration	illustration	NN
46545	904	76	]	]	-RRB-
46545	904	77	[	[	-LRB-
46545	904	78	Illustration	illustration	NN
46545	904	79	]	]	-RRB-
46545	904	80	[	[	-LRB-
46545	904	81	Illustration	illustration	NN
46545	904	82	]	]	-RRB-
46545	904	83	[	[	-LRB-
46545	904	84	Illustration	illustration	NN
46545	904	85	]	]	-RRB-
46545	904	86	[	[	-LRB-
46545	904	87	Illustration	illustration	NN
46545	904	88	]	]	-RRB-
46545	904	89	[	[	-LRB-
46545	904	90	Illustration	illustration	NN
46545	904	91	:	:	:
46545	904	92	ACCOUNTING	accounting	NN
46545	904	93	DEPARTMENT	DEPARTMENT	NNP
46545	904	94	IN	in	IN
46545	904	95	THE	the	DT
46545	904	96	NEW	NEW	NNP
46545	904	97	YORK	YORK	NNP
46545	904	98	OFFICE	office	NN
46545	904	99	OF	of	IN
46545	904	100	J.	J.	NNP
46545	904	101	WALTER	WALTER	NNP
46545	904	102	THOMPSON	THOMPSON	NNP
46545	904	103	COMPANY	COMPANY	NNP
46545	904	104	]	]	-RRB-
46545	904	105	THEORY	THEORY	NNP
46545	904	106	OF	of	IN
46545	904	107	ACCOUNTS	ACCOUNTS	NNP
46545	904	108	PART	PART	VBN
46545	904	109	II	ii	CD
46545	904	110	CLASSES	class	NNS
46545	904	111	OF	of	IN
46545	904	112	ACCOUNTS	account	NNS
46545	904	113	=	=	SYM
46545	904	114	39.=	39.=	NN
46545	904	115	In	in	IN
46545	904	116	double	double	JJ
46545	904	117	entry	entry	NN
46545	904	118	bookkeeping	bookkeeping	NN
46545	904	119	,	,	,
46545	904	120	the	the	DT
46545	904	121	accounts	account	NNS
46545	904	122	used	use	VBN
46545	904	123	may	may	MD
46545	904	124	be	be	VB
46545	904	125	divided	divide	VBN
46545	904	126	into	into	IN
46545	904	127	the	the	DT
46545	904	128	two	two	CD
46545	904	129	general	general	JJ
46545	904	130	classes	class	NNS
46545	904	131	of	of	IN
46545	904	132	_	_	NNP
46545	904	133	personal	personal	JJ
46545	904	134	_	_	NNP
46545	904	135	and	and	CC
46545	904	136	_	_	NNP
46545	904	137	impersonal	impersonal	JJ
46545	904	138	_	_	NNP
46545	904	139	.	.	.
46545	905	1	For	for	IN
46545	905	2	the	the	DT
46545	905	3	purpose	purpose	NN
46545	905	4	of	of	IN
46545	905	5	more	more	RBR
46545	905	6	complete	complete	JJ
46545	905	7	classification	classification	NN
46545	905	8	,	,	,
46545	905	9	the	the	DT
46545	905	10	second	second	JJ
46545	905	11	class	class	NN
46545	905	12	is	be	VBZ
46545	905	13	further	further	RB
46545	905	14	subdivided	subdivide	VBN
46545	905	15	into	into	IN
46545	905	16	_	_	NNP
46545	905	17	real	real	JJ
46545	905	18	_	_	NNP
46545	905	19	,	,	,
46545	905	20	_	_	NNP
46545	905	21	representative	representative	NN
46545	905	22	_	_	NNP
46545	905	23	,	,	,
46545	905	24	and	and	CC
46545	905	25	_	_	NNP
46545	905	26	nominal	nominal	NNP
46545	905	27	_	_	NNP
46545	905	28	accounts	account	VBZ
46545	905	29	.	.	.
46545	906	1	=	=	NFP
46545	906	2	40	40	CD
46545	906	3	.	.	.
46545	907	1	Personal	personal	JJ
46545	907	2	Accounts.=	accounts.=	NN
46545	907	3	A	a	DT
46545	907	4	personal	personal	JJ
46545	907	5	account	account	NN
46545	907	6	is	be	VBZ
46545	907	7	a	a	DT
46545	907	8	record	record	NN
46545	907	9	of	of	IN
46545	907	10	transactions	transaction	NNS
46545	907	11	with	with	IN
46545	907	12	a	a	DT
46545	907	13	particular	particular	JJ
46545	907	14	person	person	NN
46545	907	15	or	or	CC
46545	907	16	persons	person	NNS
46545	907	17	.	.	.
46545	908	1	_	_	NNP
46545	908	2	Examples_--	Examples_--	NNP
46545	908	3	A	a	DT
46545	908	4	record	record	NN
46545	908	5	of	of	IN
46545	908	6	transactions	transaction	NNS
46545	908	7	with	with	IN
46545	908	8	persons	person	NNS
46545	908	9	who	who	WP
46545	908	10	buy	buy	VBP
46545	908	11	goods	good	NNS
46545	908	12	from	from	IN
46545	908	13	us	-PRON-	PRP
46545	908	14	.	.	.
46545	909	1	A	a	DT
46545	909	2	record	record	NN
46545	909	3	of	of	IN
46545	909	4	transactions	transaction	NNS
46545	909	5	with	with	IN
46545	909	6	persons	person	NNS
46545	909	7	from	from	IN
46545	909	8	whom	whom	WP
46545	909	9	we	-PRON-	PRP
46545	909	10	buy	buy	VBP
46545	909	11	goods	good	NNS
46545	909	12	.	.	.
46545	910	1	[	[	-LRB-
46545	910	2	Illustration	illustration	NN
46545	910	3	]	]	-RRB-
46545	910	4	=	=	SYM
46545	910	5	41	41	CD
46545	910	6	.	.	.
46545	911	1	Real	real	JJ
46545	911	2	Account.=	account.=	PDT
46545	911	3	A	a	DT
46545	911	4	real	real	JJ
46545	911	5	account	account	NN
46545	911	6	is	be	VBZ
46545	911	7	a	a	DT
46545	911	8	record	record	NN
46545	911	9	of	of	IN
46545	911	10	transactions	transaction	NNS
46545	911	11	with	with	IN
46545	911	12	respect	respect	NN
46545	911	13	to	to	IN
46545	911	14	a	a	DT
46545	911	15	particular	particular	JJ
46545	911	16	property	property	NN
46545	911	17	.	.	.
46545	912	1	Properties	property	NNS
46545	912	2	which	which	WDT
46545	912	3	we	-PRON-	PRP
46545	912	4	possess	possess	VBP
46545	912	5	are	be	VBP
46545	912	6	termed	term	VBN
46545	912	7	_	_	NNP
46545	912	8	resources	resource	NNS
46545	912	9	_	_	NNP
46545	912	10	or	or	CC
46545	912	11	_	_	NNP
46545	912	12	assets	asset	NNS
46545	912	13	_	_	NNP
46545	912	14	;	;	:
46545	912	15	therefore	therefore	RB
46545	912	16	all	all	DT
46545	912	17	real	real	JJ
46545	912	18	accounts	account	NNS
46545	912	19	are	be	VBP
46545	912	20	also	also	RB
46545	912	21	_	_	NNP
46545	912	22	asset	asset	NN
46545	912	23	accounts	account	VBZ
46545	912	24	_	_	NNP
46545	912	25	.	.	.
46545	913	1	[	[	-LRB-
46545	913	2	Illustration	illustration	NN
46545	913	3	]	]	-RRB-
46545	913	4	_	_	NNP
46545	913	5	Examples_--	examples_--	CD
46545	913	6	Real	real	JJ
46545	913	7	estate	estate	NN
46545	913	8	(	(	-LRB-
46545	913	9	land	land	NN
46545	913	10	and	and	CC
46545	913	11	buildings	building	NNS
46545	913	12	)	)	-RRB-
46545	913	13	,	,	,
46545	913	14	Machinery	Machinery	NNP
46545	913	15	,	,	,
46545	913	16	Furniture	Furniture	NNP
46545	913	17	,	,	,
46545	913	18	Merchandise	Merchandise	NNP
46545	913	19	,	,	,
46545	913	20	etc	etc	FW
46545	913	21	.	.	.
46545	914	1	=	=	NFP
46545	914	2	42	42	CD
46545	914	3	.	.	.
46545	915	1	Representative	representative	NN
46545	915	2	Account.=	Account.=	NNP
46545	915	3	A	a	DT
46545	915	4	representative	representative	JJ
46545	915	5	account	account	NN
46545	915	6	is	be	VBZ
46545	915	7	a	a	DT
46545	915	8	summary	summary	NN
46545	915	9	of	of	IN
46545	915	10	all	all	DT
46545	915	11	debit	debit	NN
46545	915	12	or	or	CC
46545	915	13	credit	credit	NN
46545	915	14	transactions	transaction	NNS
46545	915	15	of	of	IN
46545	915	16	a	a	DT
46545	915	17	particular	particular	JJ
46545	915	18	class	class	NN
46545	915	19	with	with	IN
46545	915	20	respect	respect	NN
46545	915	21	to	to	IN
46545	915	22	several	several	JJ
46545	915	23	personal	personal	JJ
46545	915	24	accounts	account	NNS
46545	915	25	.	.	.
46545	916	1	The	the	DT
46545	916	2	debit	debit	NN
46545	916	3	or	or	CC
46545	916	4	credit	credit	NN
46545	916	5	to	to	IN
46545	916	6	this	this	DT
46545	916	7	account	account	NN
46545	916	8	completes	complete	VBZ
46545	916	9	the	the	DT
46545	916	10	double	double	JJ
46545	916	11	entry	entry	NN
46545	916	12	,	,	,
46545	916	13	and	and	CC
46545	916	14	illustrates	illustrate	VBZ
46545	916	15	the	the	DT
46545	916	16	rule	rule	NN
46545	916	17	that	that	IN
46545	916	18	in	in	IN
46545	916	19	double	double	JJ
46545	916	20	entry	entry	NN
46545	916	21	there	there	EX
46545	916	22	must	must	MD
46545	916	23	be	be	VB
46545	916	24	a	a	DT
46545	916	25	credit	credit	NN
46545	916	26	for	for	IN
46545	916	27	every	every	DT
46545	916	28	debit	debit	NN
46545	916	29	.	.	.
46545	917	1	_	_	NNP
46545	917	2	Example_--	Example_--	NNP
46545	917	3	We	-PRON-	PRP
46545	917	4	sell	sell	VBP
46545	917	5	goods	good	NNS
46545	917	6	to	to	IN
46545	917	7	a	a	DT
46545	917	8	number	number	NN
46545	917	9	of	of	IN
46545	917	10	customers	customer	NNS
46545	917	11	,	,	,
46545	917	12	and	and	CC
46545	917	13	the	the	DT
46545	917	14	amounts	amount	NNS
46545	917	15	of	of	IN
46545	917	16	these	these	DT
46545	917	17	sales	sale	NNS
46545	917	18	are	be	VBP
46545	917	19	debited	debited	JJ
46545	917	20	to	to	IN
46545	917	21	their	-PRON-	PRP$
46545	917	22	several	several	JJ
46545	917	23	accounts	account	NNS
46545	917	24	.	.	.
46545	918	1	To	to	TO
46545	918	2	complete	complete	VB
46545	918	3	the	the	DT
46545	918	4	double	double	JJ
46545	918	5	entry	entry	NN
46545	918	6	,	,	,
46545	918	7	we	-PRON-	PRP
46545	918	8	credit	credit	VBP
46545	918	9	the	the	DT
46545	918	10	total	total	JJ
46545	918	11	amount	amount	NN
46545	918	12	of	of	IN
46545	918	13	these	these	DT
46545	918	14	sales	sale	NNS
46545	918	15	to	to	IN
46545	918	16	an	an	DT
46545	918	17	account	account	NN
46545	918	18	called	call	VBN
46545	918	19	_	_	NNP
46545	918	20	sales	sale	NNS
46545	918	21	account	account	NN
46545	918	22	_	_	NNP
46545	918	23	.	.	.
46545	919	1	The	the	DT
46545	919	2	total	total	JJ
46545	919	3	credits	credit	NNS
46545	919	4	to	to	IN
46545	919	5	this	this	DT
46545	919	6	account	account	NN
46545	919	7	during	during	IN
46545	919	8	any	any	DT
46545	919	9	given	give	VBN
46545	919	10	period	period	NN
46545	919	11	_	_	NNP
46545	919	12	represent	represent	NN
46545	919	13	_	_	NNP
46545	919	14	the	the	DT
46545	919	15	sales	sale	NNS
46545	919	16	to	to	IN
46545	919	17	all	all	DT
46545	919	18	customers	customer	NNS
46545	919	19	for	for	IN
46545	919	20	the	the	DT
46545	919	21	same	same	JJ
46545	919	22	period	period	NN
46545	919	23	,	,	,
46545	919	24	and	and	CC
46545	919	25	the	the	DT
46545	919	26	sales	sale	NNS
46545	919	27	account	account	NN
46545	919	28	is	be	VBZ
46545	919	29	a	a	DT
46545	919	30	_	_	NNP
46545	919	31	representative	representative	NN
46545	919	32	_	_	NNP
46545	919	33	account	account	NN
46545	919	34	.	.	.
46545	920	1	The	the	DT
46545	920	2	total	total	JJ
46545	920	3	debits	debit	NNS
46545	920	4	to	to	IN
46545	920	5	all	all	DT
46545	920	6	customers	customer	NNS
46545	920	7	'	'	POS
46545	920	8	accounts	account	NNS
46545	920	9	for	for	IN
46545	920	10	goods	good	NNS
46545	920	11	purchased	purchase	VBN
46545	920	12	in	in	IN
46545	920	13	one	one	CD
46545	920	14	month	month	NN
46545	920	15	amount	amount	NN
46545	920	16	to	to	IN
46545	920	17	$	$	$
46545	920	18	1,423.62	1,423.62	CD
46545	920	19	.	.	.
46545	921	1	This	this	DT
46545	921	2	amount	amount	NN
46545	921	3	is	be	VBZ
46545	921	4	credited	credit	VBN
46545	921	5	to	to	IN
46545	921	6	the	the	DT
46545	921	7	sales	sale	NNS
46545	921	8	account	account	NN
46545	921	9	.	.	.
46545	922	1	Likewise	likewise	RB
46545	922	2	the	the	DT
46545	922	3	purchases	purchase	NNS
46545	922	4	for	for	IN
46545	922	5	the	the	DT
46545	922	6	same	same	JJ
46545	922	7	period	period	NN
46545	922	8	amount	amount	NN
46545	922	9	to	to	IN
46545	922	10	$	$	$
46545	922	11	947.20	947.20	CD
46545	922	12	,	,	,
46545	922	13	and	and	CC
46545	922	14	the	the	DT
46545	922	15	several	several	JJ
46545	922	16	amounts	amount	NNS
46545	922	17	are	be	VBP
46545	922	18	credited	credit	VBN
46545	922	19	to	to	IN
46545	922	20	the	the	DT
46545	922	21	personal	personal	JJ
46545	922	22	accounts	account	NNS
46545	922	23	of	of	IN
46545	922	24	those	those	DT
46545	922	25	from	from	IN
46545	922	26	whom	whom	WP
46545	922	27	the	the	DT
46545	922	28	purchases	purchase	NNS
46545	922	29	were	be	VBD
46545	922	30	made	make	VBN
46545	922	31	,	,	,
46545	922	32	while	while	IN
46545	922	33	a	a	DT
46545	922	34	like	like	JJ
46545	922	35	amount	amount	NN
46545	922	36	is	be	VBZ
46545	922	37	debited	debited	JJ
46545	922	38	to	to	IN
46545	922	39	a	a	DT
46545	922	40	representative	representative	JJ
46545	922	41	account	account	NN
46545	922	42	known	know	VBN
46545	922	43	as	as	IN
46545	922	44	a	a	DT
46545	922	45	purchase	purchase	NN
46545	922	46	account	account	NN
46545	922	47	.	.	.
46545	923	1	[	[	-LRB-
46545	923	2	Illustration	illustration	NN
46545	923	3	]	]	-RRB-
46545	923	4	=	=	SYM
46545	923	5	43	43	CD
46545	923	6	.	.	.
46545	924	1	Nominal	Nominal	NNP
46545	924	2	Account.=	Account.=	NNP
46545	924	3	A	a	DT
46545	924	4	nominal	nominal	JJ
46545	924	5	account	account	NN
46545	924	6	is	be	VBZ
46545	924	7	a	a	DT
46545	924	8	record	record	NN
46545	924	9	of	of	IN
46545	924	10	transactions	transaction	NNS
46545	924	11	having	have	VBG
46545	924	12	to	to	TO
46545	924	13	do	do	VB
46545	924	14	with	with	IN
46545	924	15	profit	profit	NN
46545	924	16	and	and	CC
46545	924	17	loss	loss	NN
46545	924	18	;	;	:
46545	924	19	a	a	DT
46545	924	20	record	record	NN
46545	924	21	of	of	IN
46545	924	22	a	a	DT
46545	924	23	particular	particular	JJ
46545	924	24	class	class	NN
46545	924	25	of	of	IN
46545	924	26	expenditures	expenditure	NNS
46545	924	27	from	from	IN
46545	924	28	which	which	WDT
46545	924	29	no	no	DT
46545	924	30	direct	direct	JJ
46545	924	31	returns	return	NNS
46545	924	32	are	be	VBP
46545	924	33	expected	expect	VBN
46545	924	34	;	;	:
46545	924	35	any	any	DT
46545	924	36	impersonal	impersonal	JJ
46545	924	37	account	account	NN
46545	924	38	which	which	WDT
46545	924	39	does	do	VBZ
46545	924	40	not	not	RB
46545	924	41	come	come	VB
46545	924	42	under	under	IN
46545	924	43	the	the	DT
46545	924	44	classification	classification	NN
46545	924	45	of	of	IN
46545	924	46	real	real	JJ
46545	924	47	or	or	CC
46545	924	48	representative	representative	JJ
46545	924	49	accounts	account	NNS
46545	924	50	.	.	.
46545	925	1	_	_	NNP
46545	925	2	Example_--	Example_--	NNP
46545	925	3	We	-PRON-	PRP
46545	925	4	buy	buy	VBP
46545	925	5	coal	coal	NN
46545	925	6	to	to	TO
46545	925	7	be	be	VB
46545	925	8	used	use	VBN
46545	925	9	in	in	IN
46545	925	10	heating	heat	VBG
46545	925	11	our	-PRON-	PRP$
46545	925	12	building	building	NN
46545	925	13	.	.	.
46545	926	1	The	the	DT
46545	926	2	coal	coal	NN
46545	926	3	is	be	VBZ
46545	926	4	not	not	RB
46545	926	5	to	to	TO
46545	926	6	be	be	VB
46545	926	7	resold	resold	VBN
46545	926	8	,	,	,
46545	926	9	but	but	CC
46545	926	10	its	-PRON-	PRP$
46545	926	11	use	use	NN
46545	926	12	is	be	VBZ
46545	926	13	necessary	necessary	JJ
46545	926	14	;	;	:
46545	926	15	it	-PRON-	PRP
46545	926	16	is	be	VBZ
46545	926	17	one	one	CD
46545	926	18	of	of	IN
46545	926	19	the	the	DT
46545	926	20	expenses	expense	NNS
46545	926	21	of	of	IN
46545	926	22	conducting	conduct	VBG
46545	926	23	the	the	DT
46545	926	24	business	business	NN
46545	926	25	,	,	,
46545	926	26	and	and	CC
46545	926	27	we	-PRON-	PRP
46545	926	28	charge	charge	VBP
46545	926	29	the	the	DT
46545	926	30	amount	amount	NN
46545	926	31	to	to	IN
46545	926	32	an	an	DT
46545	926	33	_	_	NNP
46545	926	34	expense	expense	NN
46545	926	35	_	_	NNP
46545	926	36	account	account	NN
46545	926	37	.	.	.
46545	927	1	Expense	expense	NN
46545	927	2	is	be	VBZ
46545	927	3	a	a	DT
46545	927	4	_	_	NNP
46545	927	5	nominal	nominal	JJ
46545	927	6	_	_	NNP
46545	927	7	account	account	NN
46545	927	8	kept	keep	VBN
46545	927	9	for	for	IN
46545	927	10	the	the	DT
46545	927	11	purpose	purpose	NN
46545	927	12	of	of	IN
46545	927	13	showing	show	VBG
46545	927	14	the	the	DT
46545	927	15	total	total	JJ
46545	927	16	expenses	expense	NNS
46545	927	17	of	of	IN
46545	927	18	the	the	DT
46545	927	19	business	business	NN
46545	927	20	.	.	.
46545	928	1	[	[	-LRB-
46545	928	2	Illustration	illustration	NN
46545	928	3	]	]	-RRB-
46545	928	4	=	=	SYM
46545	928	5	44	44	CD
46545	928	6	.	.	.
46545	929	1	Merchandise	merchandise	NN
46545	929	2	Account.=	account.=	PDT
46545	929	3	The	the	DT
46545	929	4	merchandise	merchandise	NN
46545	929	5	account	account	NN
46545	929	6	is	be	VBZ
46545	929	7	a	a	DT
46545	929	8	real	real	JJ
46545	929	9	account	account	NN
46545	929	10	formerly	formerly	RB
46545	929	11	much	much	RB
46545	929	12	used	use	VBN
46545	929	13	,	,	,
46545	929	14	but	but	CC
46545	929	15	discarded	discard	VBN
46545	929	16	by	by	IN
46545	929	17	modern	modern	JJ
46545	929	18	accountants	accountant	NNS
46545	929	19	.	.	.
46545	930	1	When	when	WRB
46545	930	2	used	use	VBN
46545	930	3	,	,	,
46545	930	4	this	this	DT
46545	930	5	account	account	NN
46545	930	6	is	be	VBZ
46545	930	7	debited	debited	JJ
46545	930	8	with	with	IN
46545	930	9	all	all	DT
46545	930	10	purchases	purchase	NNS
46545	930	11	of	of	IN
46545	930	12	merchandise	merchandise	NN
46545	930	13	and	and	CC
46545	930	14	credited	credit	VBD
46545	930	15	with	with	IN
46545	930	16	all	all	DT
46545	930	17	sales	sale	NNS
46545	930	18	.	.	.
46545	931	1	The	the	DT
46545	931	2	account	account	NN
46545	931	3	is	be	VBZ
46545	931	4	also	also	RB
46545	931	5	charged	charge	VBN
46545	931	6	with	with	IN
46545	931	7	all	all	DT
46545	931	8	goods	good	NNS
46545	931	9	returned	return	VBN
46545	931	10	by	by	IN
46545	931	11	our	-PRON-	PRP$
46545	931	12	customers	customer	NNS
46545	931	13	,	,	,
46545	931	14	and	and	CC
46545	931	15	credited	credit	VBN
46545	931	16	with	with	IN
46545	931	17	all	all	DT
46545	931	18	goods	good	NNS
46545	931	19	which	which	WDT
46545	931	20	we	-PRON-	PRP
46545	931	21	return	return	VBP
46545	931	22	to	to	IN
46545	931	23	those	those	DT
46545	931	24	from	from	IN
46545	931	25	whom	whom	WP
46545	931	26	we	-PRON-	PRP
46545	931	27	have	have	VBP
46545	931	28	purchased	purchase	VBN
46545	931	29	them	-PRON-	PRP
46545	931	30	.	.	.
46545	932	1	Goods	good	NNS
46545	932	2	returned	return	VBN
46545	932	3	by	by	IN
46545	932	4	our	-PRON-	PRP$
46545	932	5	customers	customer	NNS
46545	932	6	are	be	VBP
46545	932	7	charged	charge	VBN
46545	932	8	at	at	IN
46545	932	9	the	the	DT
46545	932	10	prices	price	NNS
46545	932	11	at	at	IN
46545	932	12	which	which	WDT
46545	932	13	they	-PRON-	PRP
46545	932	14	were	be	VBD
46545	932	15	purchased	purchase	VBN
46545	932	16	by	by	IN
46545	932	17	the	the	DT
46545	932	18	customers	customer	NNS
46545	932	19	;	;	:
46545	932	20	consequently	consequently	RB
46545	932	21	the	the	DT
46545	932	22	debit	debit	NN
46545	932	23	side	side	NN
46545	932	24	of	of	IN
46545	932	25	the	the	DT
46545	932	26	merchandise	merchandise	NN
46545	932	27	account	account	NN
46545	932	28	does	do	VBZ
46545	932	29	not	not	RB
46545	932	30	furnish	furnish	VB
46545	932	31	a	a	DT
46545	932	32	true	true	JJ
46545	932	33	exhibit	exhibit	NN
46545	932	34	of	of	IN
46545	932	35	our	-PRON-	PRP$
46545	932	36	purchases	purchase	NNS
46545	932	37	;	;	:
46545	932	38	neither	neither	CC
46545	932	39	is	be	VBZ
46545	932	40	the	the	DT
46545	932	41	credit	credit	NN
46545	932	42	side	side	NN
46545	932	43	a	a	DT
46545	932	44	true	true	JJ
46545	932	45	exhibit	exhibit	NN
46545	932	46	of	of	IN
46545	932	47	our	-PRON-	PRP$
46545	932	48	sales	sale	NNS
46545	932	49	.	.	.
46545	933	1	Since	since	IN
46545	933	2	the	the	DT
46545	933	3	merchandise	merchandise	NN
46545	933	4	account	account	NN
46545	933	5	furnished	furnish	VBD
46545	933	6	no	no	DT
46545	933	7	valuable	valuable	JJ
46545	933	8	information	information	NN
46545	933	9	,	,	,
46545	933	10	other	other	JJ
46545	933	11	accounts	account	NNS
46545	933	12	which	which	WDT
46545	933	13	exhibit	exhibit	VBP
46545	933	14	more	more	JJR
46545	933	15	vital	vital	JJ
46545	933	16	statistics	statistic	NNS
46545	933	17	have	have	VBP
46545	933	18	been	be	VBN
46545	933	19	substituted	substitute	VBN
46545	933	20	.	.	.
46545	934	1	=	=	NFP
46545	934	2	45.=	45.=	CD
46545	934	3	_	_	NNP
46545	934	4	Purchase	Purchase	NNP
46545	934	5	account	account	NN
46545	934	6	_	_	NNP
46545	934	7	is	be	VBZ
46545	934	8	one	one	CD
46545	934	9	of	of	IN
46545	934	10	the	the	DT
46545	934	11	accounts	account	NNS
46545	934	12	substituted	substitute	VBN
46545	934	13	for	for	IN
46545	934	14	the	the	DT
46545	934	15	merchandise	merchandise	NN
46545	934	16	account	account	NN
46545	934	17	.	.	.
46545	935	1	This	this	DT
46545	935	2	account	account	NN
46545	935	3	is	be	VBZ
46545	935	4	charged	charge	VBN
46545	935	5	with	with	IN
46545	935	6	all	all	DT
46545	935	7	purchases	purchase	NNS
46545	935	8	as	as	IN
46545	935	9	represented	represent	VBN
46545	935	10	by	by	IN
46545	935	11	the	the	DT
46545	935	12	footings	footing	NNS
46545	935	13	of	of	IN
46545	935	14	the	the	DT
46545	935	15	purchase	purchase	NN
46545	935	16	book	book	NN
46545	935	17	or	or	CC
46545	935	18	purchase	purchase	NN
46545	935	19	journal	journal	NN
46545	935	20	.	.	.
46545	936	1	This	this	DT
46545	936	2	completes	complete	VBZ
46545	936	3	the	the	DT
46545	936	4	double	double	JJ
46545	936	5	entry	entry	NN
46545	936	6	,	,	,
46545	936	7	the	the	DT
46545	936	8	separate	separate	JJ
46545	936	9	purchases	purchase	NNS
46545	936	10	having	have	VBG
46545	936	11	been	be	VBN
46545	936	12	credited	credit	VBN
46545	936	13	to	to	IN
46545	936	14	the	the	DT
46545	936	15	personal	personal	JJ
46545	936	16	accounts	account	NNS
46545	936	17	of	of	IN
46545	936	18	those	those	DT
46545	936	19	from	from	IN
46545	936	20	whom	whom	WP
46545	936	21	the	the	DT
46545	936	22	goods	good	NNS
46545	936	23	were	be	VBD
46545	936	24	purchased	purchase	VBN
46545	936	25	.	.	.
46545	937	1	All	all	DT
46545	937	2	returns	return	NNS
46545	937	3	or	or	CC
46545	937	4	other	other	JJ
46545	937	5	similar	similar	JJ
46545	937	6	deductions	deduction	NNS
46545	937	7	allowed	allow	VBN
46545	937	8	on	on	IN
46545	937	9	purchase	purchase	NN
46545	937	10	invoices	invoice	NNS
46545	937	11	are	be	VBP
46545	937	12	charged	charge	VBN
46545	937	13	to	to	IN
46545	937	14	those	those	DT
46545	937	15	from	from	IN
46545	937	16	whom	whom	WP
46545	937	17	the	the	DT
46545	937	18	purchases	purchase	NNS
46545	937	19	were	be	VBD
46545	937	20	made	make	VBN
46545	937	21	and	and	CC
46545	937	22	credited	credit	VBN
46545	937	23	to	to	TO
46545	937	24	purchase	purchase	VB
46545	937	25	account	account	NN
46545	937	26	.	.	.
46545	938	1	The	the	DT
46545	938	2	balance	balance	NN
46545	938	3	of	of	IN
46545	938	4	the	the	DT
46545	938	5	purchase	purchase	NN
46545	938	6	account	account	NN
46545	938	7	then	then	RB
46545	938	8	shows	show	VBZ
46545	938	9	the	the	DT
46545	938	10	total	total	JJ
46545	938	11	net	net	JJ
46545	938	12	purchases	purchase	NNS
46545	938	13	.	.	.
46545	939	1	=	=	NFP
46545	939	2	46.=	46.=	CD
46545	939	3	_	_	NNP
46545	939	4	Sales	Sales	NNP
46545	939	5	account	account	NN
46545	939	6	_	_	NNP
46545	939	7	takes	take	VBZ
46545	939	8	the	the	DT
46545	939	9	place	place	NN
46545	939	10	of	of	IN
46545	939	11	the	the	DT
46545	939	12	credit	credit	NN
46545	939	13	side	side	NN
46545	939	14	of	of	IN
46545	939	15	the	the	DT
46545	939	16	merchandise	merchandise	NN
46545	939	17	account	account	NN
46545	939	18	.	.	.
46545	940	1	All	all	DT
46545	940	2	sales	sale	NNS
46545	940	3	as	as	IN
46545	940	4	shown	show	VBN
46545	940	5	by	by	IN
46545	940	6	the	the	DT
46545	940	7	footings	footing	NNS
46545	940	8	of	of	IN
46545	940	9	the	the	DT
46545	940	10	sales	sale	NNS
46545	940	11	book	book	NN
46545	940	12	are	be	VBP
46545	940	13	credited	credit	VBN
46545	940	14	to	to	IN
46545	940	15	the	the	DT
46545	940	16	sales	sale	NNS
46545	940	17	account	account	NN
46545	940	18	,	,	,
46545	940	19	completing	complete	VBG
46545	940	20	the	the	DT
46545	940	21	double	double	JJ
46545	940	22	entry	entry	NN
46545	940	23	.	.	.
46545	941	1	All	all	DT
46545	941	2	returns	return	NNS
46545	941	3	and	and	CC
46545	941	4	allowances	allowance	NNS
46545	941	5	are	be	VBP
46545	941	6	likewise	likewise	RB
46545	941	7	charged	charge	VBN
46545	941	8	to	to	IN
46545	941	9	the	the	DT
46545	941	10	sales	sale	NNS
46545	941	11	account	account	NN
46545	941	12	.	.	.
46545	942	1	The	the	DT
46545	942	2	balance	balance	NN
46545	942	3	of	of	IN
46545	942	4	the	the	DT
46545	942	5	sales	sale	NNS
46545	942	6	account	account	NN
46545	942	7	shows	show	VBZ
46545	942	8	total	total	JJ
46545	942	9	net	net	JJ
46545	942	10	sales	sale	NNS
46545	942	11	.	.	.
46545	943	1	SAMPLE	SAMPLE	NNP
46545	943	2	TRANSACTIONS	TRANSACTIONS	NNP
46545	943	3	=	=	NFP
46545	943	4	47.=	47.=	CD
46545	943	5	The	the	DT
46545	943	6	following	follow	VBG
46545	943	7	transactions	transaction	NNS
46545	943	8	,	,	,
46545	943	9	properly	properly	RB
46545	943	10	recorded	record	VBN
46545	943	11	in	in	IN
46545	943	12	journal	journal	NNP
46545	943	13	sales	sale	NNS
46545	943	14	book	book	NNP
46545	943	15	,	,	,
46545	943	16	purchase	purchase	NN
46545	943	17	book	book	NN
46545	943	18	,	,	,
46545	943	19	and	and	CC
46545	943	20	ledger	ledger	NNP
46545	943	21	,	,	,
46545	943	22	demonstrate	demonstrate	VBP
46545	943	23	the	the	DT
46545	943	24	uses	use	NNS
46545	943	25	of	of	IN
46545	943	26	the	the	DT
46545	943	27	merchandise	merchandise	NN
46545	943	28	,	,	,
46545	943	29	purchase	purchase	NN
46545	943	30	,	,	,
46545	943	31	and	and	CC
46545	943	32	sales	sale	NNS
46545	943	33	accounts	account	NNS
46545	943	34	explained	explain	VBD
46545	943	35	in	in	IN
46545	943	36	the	the	DT
46545	943	37	preceding	precede	VBG
46545	943	38	paragraphs	paragraph	NNS
46545	943	39	:	:	:
46545	943	40	--Sept	--sept	NN
46545	943	41	.	.	.
46545	943	42	20	20	CD
46545	943	43	-	-	HYPH
46545	943	44	-	-	:
46545	943	45	Bought	buy	VBN
46545	943	46	from	from	IN
46545	943	47	American	American	NNP
46545	943	48	Furniture	Furniture	NNP
46545	943	49	Co.	Co.	NNP
46545	943	50	,	,	,
46545	943	51	Grand	Grand	NNP
46545	943	52	Rapids	Rapids	NNP
46545	943	53	2	2	CD
46545	943	54	#	#	$
46545	943	55	four	four	CD
46545	943	56	-	-	HYPH
46545	943	57	drawer	drawer	NN
46545	943	58	V	V	NNP
46545	943	59	F	F	NNP
46545	943	60	cabinets	cabinet	VBZ
46545	943	61	$	$	$
46545	943	62	11.00	11.00	CD
46545	943	63	$	$	$
46545	943	64	22.00	22.00	CD
46545	943	65	4	4	CD
46545	943	66	#	#	$
46545	943	67	35	35	CD
46545	943	68	card	card	NN
46545	943	69	sections	section	NNS
46545	943	70	4.20	4.20	CD
46545	943	71	16.80	16.80	CD
46545	943	72	1	1	CD
46545	943	73	#	#	$
46545	943	74	35	35	CD
46545	943	75	top	top	JJ
46545	943	76	1.75	1.75	CD
46545	943	77	1	1	CD
46545	943	78	#	#	$
46545	943	79	35	35	CD
46545	943	80	base	base	NN
46545	943	81	1.25	1.25	CD
46545	943	82	$	$	$
46545	943	83	41.80	41.80	CD
46545	943	84	------	------	NFP
46545	943	85	--21	--21	HYPH
46545	943	86	-	-	HYPH
46545	943	87	-	-	:
46545	943	88	Bought	buy	VBN
46545	943	89	from	from	IN
46545	943	90	Morgan	Morgan	NNP
46545	943	91	Printing	Printing	NNP
46545	943	92	Co.	Co.	NNP
46545	943	93	,	,	,
46545	943	94	Chicago	Chicago	NNP
46545	943	95	5,000	5,000	CD
46545	943	96	#	#	$
46545	943	97	1	1	CD
46545	943	98	plain	plain	RB
46545	943	99	ruled	rule	VBN
46545	943	100	#	#	$
46545	943	101	35	35	CD
46545	943	102	cards	card	NNS
46545	943	103	.90	.90	NFP
46545	943	104	4.50	4.50	CD
46545	943	105	3,000	3,000	CD
46545	943	106	#	#	$
46545	943	107	1	1	CD
46545	943	108	ledger	ledger	JJ
46545	943	109	"	"	``
46545	943	110	#	#	$
46545	943	111	35	35	CD
46545	943	112	"	"	CD
46545	943	113	1.50	1.50	CD
46545	943	114	4.50	4.50	CD
46545	943	115	2,000	2,000	CD
46545	943	116	#	#	$
46545	943	117	1	1	CD
46545	943	118	"	"	''
46545	943	119	"	"	``
46545	943	120	#	#	$
46545	943	121	46	46	CD
46545	943	122	"	"	CD
46545	943	123	2.00	2.00	CD
46545	943	124	4.00	4.00	CD
46545	943	125	13.00	13.00	CD
46545	943	126	------	------	NFP
46545	943	127	--22	--22	HYPH
46545	943	128	-	-	HYPH
46545	943	129	-	-	:
46545	943	130	Sold	sell	VBN
46545	943	131	to	to	IN
46545	943	132	Ackers	Ackers	NNP
46545	943	133	&	&	CC
46545	943	134	Co.	Co.	NNP
46545	943	135	,	,	,
46545	943	136	224	224	CD
46545	943	137	Randolph	Randolph	NNP
46545	943	138	St.	St.	NNP
46545	943	139	4	4	CD
46545	943	140	#	#	$
46545	943	141	35	35	CD
46545	943	142	sections	section	NNS
46545	943	143	5.50	5.50	CD
46545	943	144	22.00	22.00	CD
46545	943	145	1	1	CD
46545	943	146	#	#	$
46545	943	147	35	35	CD
46545	943	148	top	top	NN
46545	943	149	2.25	2.25	CD
46545	943	150	1	1	CD
46545	943	151	#	#	$
46545	943	152	35	35	CD
46545	943	153	base	base	NN
46545	943	154	1.75	1.75	CD
46545	943	155	26.00	26.00	CD
46545	943	156	------	------	CD
46545	943	157	--23	--23	HYPH
46545	943	158	-	-	:
46545	943	159	-	-	.
46545	943	160	Sold	sell	VBN
46545	943	161	to	to	IN
46545	943	162	Thompson	Thompson	NNP
46545	943	163	&	&	CC
46545	943	164	Co.	Co.	NNP
46545	943	165	,	,	,
46545	943	166	94	94	CD
46545	943	167	Monroe	Monroe	NNP
46545	943	168	St.	St.	NNP
46545	943	169	2,000	2,000	CD
46545	943	170	#	#	$
46545	943	171	1	1	CD
46545	943	172	plain	plain	RB
46545	943	173	ruled	rule	VBN
46545	943	174	35	35	CD
46545	943	175	cards	card	NNS
46545	943	176	1.25	1.25	CD
46545	943	177	2.50	2.50	CD
46545	943	178	--24	--24	CD
46545	943	179	-	-	:
46545	943	180	-	-	:
46545	943	181	Received	receive	VBN
46545	943	182	from	from	IN
46545	943	183	Ackers	Ackers	NNP
46545	943	184	&	&	CC
46545	943	185	Co.	Co.	NNP
46545	943	186	1	1	CD
46545	943	187	#	#	$
46545	943	188	35	35	CD
46545	943	189	section	section	NN
46545	943	190	5.50	5.50	CD
46545	943	191	(	(	-LRB-
46545	943	192	Damaged	damaged	JJ
46545	943	193	)	)	-RRB-
46545	943	194	--25	--25	NNP
46545	943	195	-	-	:
46545	943	196	-	-	:
46545	943	197	Shipped	ship	VBN
46545	943	198	to	to	IN
46545	943	199	American	American	NNP
46545	943	200	Furniture	Furniture	NNP
46545	943	201	Co.	Co.	NNP
46545	943	202	1	1	CD
46545	943	203	#	#	$
46545	943	204	35	35	CD
46545	943	205	section	section	NN
46545	943	206	4.20	4.20	CD
46545	943	207	(	(	-LRB-
46545	943	208	Received	receive	VBN
46545	943	209	in	in	IN
46545	943	210	bad	bad	JJ
46545	943	211	order	order	NN
46545	943	212	)	)	-RRB-
46545	943	213	In	in	IN
46545	943	214	the	the	DT
46545	943	215	first	first	JJ
46545	943	216	demonstration	demonstration	NN
46545	943	217	,	,	,
46545	943	218	the	the	DT
46545	943	219	footings	footing	NNS
46545	943	220	of	of	IN
46545	943	221	the	the	DT
46545	943	222	sales	sale	NNS
46545	943	223	and	and	CC
46545	943	224	purchase	purchase	NN
46545	943	225	books	book	NNS
46545	943	226	,	,	,
46545	943	227	as	as	RB
46545	943	228	well	well	RB
46545	943	229	as	as	IN
46545	943	230	the	the	DT
46545	943	231	returns	return	NNS
46545	943	232	entered	enter	VBD
46545	943	233	in	in	IN
46545	943	234	the	the	DT
46545	943	235	journal	journal	NN
46545	943	236	,	,	,
46545	943	237	are	be	VBP
46545	943	238	posted	post	VBN
46545	943	239	to	to	IN
46545	943	240	a	a	DT
46545	943	241	merchandise	merchandise	NN
46545	943	242	account	account	NN
46545	943	243	.	.	.
46545	944	1	It	-PRON-	PRP
46545	944	2	will	will	MD
46545	944	3	be	be	VB
46545	944	4	noted	note	VBN
46545	944	5	that	that	IN
46545	944	6	the	the	DT
46545	944	7	debit	debit	NN
46545	944	8	side	side	NN
46545	944	9	of	of	IN
46545	944	10	the	the	DT
46545	944	11	merchandise	merchandise	NN
46545	944	12	account	account	NN
46545	944	13	does	do	VBZ
46545	944	14	not	not	RB
46545	944	15	represent	represent	VB
46545	944	16	the	the	DT
46545	944	17	actual	actual	JJ
46545	944	18	purchases	purchase	NNS
46545	944	19	,	,	,
46545	944	20	and	and	CC
46545	944	21	the	the	DT
46545	944	22	credit	credit	NN
46545	944	23	side	side	NN
46545	944	24	does	do	VBZ
46545	944	25	not	not	RB
46545	944	26	represent	represent	VB
46545	944	27	the	the	DT
46545	944	28	sales	sale	NNS
46545	944	29	.	.	.
46545	945	1	In	in	IN
46545	945	2	the	the	DT
46545	945	3	second	second	JJ
46545	945	4	demonstration	demonstration	NN
46545	945	5	,	,	,
46545	945	6	the	the	DT
46545	945	7	purchase	purchase	NN
46545	945	8	and	and	CC
46545	945	9	sales	sale	NNS
46545	945	10	accounts	account	NNS
46545	945	11	are	be	VBP
46545	945	12	used	use	VBN
46545	945	13	.	.	.
46545	946	1	Total	total	JJ
46545	946	2	sales	sale	NNS
46545	946	3	are	be	VBP
46545	946	4	credited	credit	VBN
46545	946	5	to	to	IN
46545	946	6	sales	sale	NNS
46545	946	7	account	account	NN
46545	946	8	from	from	IN
46545	946	9	purchase	purchase	NN
46545	946	10	book	book	NN
46545	946	11	,	,	,
46545	946	12	and	and	CC
46545	946	13	returns	return	NNS
46545	946	14	credited	credit	VBN
46545	946	15	from	from	IN
46545	946	16	the	the	DT
46545	946	17	journal	journal	NN
46545	946	18	.	.	.
46545	947	1	The	the	DT
46545	947	2	balances	balance	NNS
46545	947	3	of	of	IN
46545	947	4	these	these	DT
46545	947	5	accounts	account	NNS
46545	947	6	show	show	VBP
46545	947	7	actual	actual	JJ
46545	947	8	net	net	JJ
46545	947	9	purchases	purchase	NNS
46545	947	10	and	and	CC
46545	947	11	sales	sale	NNS
46545	947	12	.	.	.
46545	948	1	[	[	-LRB-
46545	948	2	Illustration	illustration	NN
46545	948	3	]	]	-RRB-
46545	948	4	[	[	-LRB-
46545	948	5	Illustration	illustration	NN
46545	948	6	]	]	-RRB-
46545	948	7	[	[	-LRB-
46545	948	8	Illustration	illustration	NN
46545	948	9	]	]	-RRB-
46545	948	10	CLASSES	classes	NN
46545	948	11	OF	of	IN
46545	948	12	ASSETS	asset	NNS
46545	948	13	=	=	SYM
46545	948	14	48.=	48.=	CD
46545	948	15	Asset	Asset	NNP
46545	948	16	accounts	account	NNS
46545	948	17	are	be	VBP
46545	948	18	accounts	account	NNS
46545	948	19	representing	represent	VBG
46545	948	20	resources	resource	NNS
46545	948	21	or	or	CC
46545	948	22	assets	asset	NNS
46545	948	23	of	of	IN
46545	948	24	the	the	DT
46545	948	25	business	business	NN
46545	948	26	.	.	.
46545	949	1	Assets	asset	NNS
46545	949	2	are	be	VBP
46545	949	3	classified	classify	VBN
46545	949	4	as	as	IN
46545	949	5	_	_	NNP
46545	949	6	Fixed	Fixed	NNP
46545	949	7	_	_	NNP
46545	949	8	;	;	:
46545	949	9	_	_	NNP
46545	949	10	Active	Active	NNP
46545	949	11	_	_	NNP
46545	949	12	or	or	CC
46545	949	13	_	_	NNP
46545	949	14	Floating	Floating	NNP
46545	949	15	_	_	NNP
46545	949	16	;	;	:
46545	949	17	_	_	NNP
46545	949	18	Passive	Passive	NNP
46545	949	19	_	_	NNP
46545	949	20	or	or	CC
46545	949	21	_	_	NNP
46545	949	22	Speculative	Speculative	NNP
46545	949	23	_	_	NNP
46545	949	24	;	;	:
46545	949	25	_	_	NNP
46545	949	26	Fictitious	Fictitious	NNP
46545	949	27	_	_	NNP
46545	949	28	.	.	.
46545	950	1	_	_	NNP
46545	950	2	Fixed	fixed	JJ
46545	950	3	assets	asset	NNS
46545	950	4	_	_	NNP
46545	950	5	are	be	VBP
46545	950	6	those	those	DT
46545	950	7	permanent	permanent	JJ
46545	950	8	forms	form	NNS
46545	950	9	of	of	IN
46545	950	10	property	property	NN
46545	950	11	which	which	WDT
46545	950	12	are	be	VBP
46545	950	13	a	a	DT
46545	950	14	necessary	necessary	JJ
46545	950	15	part	part	NN
46545	950	16	of	of	IN
46545	950	17	the	the	DT
46545	950	18	equipment	equipment	NN
46545	950	19	used	use	VBN
46545	950	20	for	for	IN
46545	950	21	conducting	conduct	VBG
46545	950	22	the	the	DT
46545	950	23	business	business	NN
46545	950	24	--	--	:
46545	950	25	such	such	JJ
46545	950	26	as	as	IN
46545	950	27	real	real	JJ
46545	950	28	estate	estate	NN
46545	950	29	,	,	,
46545	950	30	buildings	building	NNS
46545	950	31	,	,	,
46545	950	32	machinery	machinery	NN
46545	950	33	,	,	,
46545	950	34	etc	etc	FW
46545	950	35	.	.	.
46545	951	1	_	_	NNP
46545	951	2	Active	Active	NNP
46545	951	3	_	_	NNP
46545	951	4	or	or	CC
46545	951	5	_	_	NNP
46545	951	6	floating	float	VBG
46545	951	7	assets	asset	NNS
46545	951	8	_	_	NNP
46545	951	9	are	be	VBP
46545	951	10	those	those	DT
46545	951	11	forms	form	NNS
46545	951	12	of	of	IN
46545	951	13	property	property	NN
46545	951	14	of	of	IN
46545	951	15	which	which	WDT
46545	951	16	the	the	DT
46545	951	17	quantity	quantity	NN
46545	951	18	in	in	IN
46545	951	19	our	-PRON-	PRP$
46545	951	20	possession	possession	NN
46545	951	21	varies	varie	NNS
46545	951	22	from	from	IN
46545	951	23	day	day	NN
46545	951	24	to	to	IN
46545	951	25	day	day	NN
46545	951	26	--	--	:
46545	951	27	as	as	IN
46545	951	28	merchandise	merchandise	NN
46545	951	29	,	,	,
46545	951	30	accounts	account	NNS
46545	951	31	,	,	,
46545	951	32	cash	cash	NN
46545	951	33	,	,	,
46545	951	34	etc	etc	FW
46545	951	35	.	.	.
46545	952	1	_	_	NNP
46545	952	2	Passive	Passive	NNP
46545	952	3	_	_	NNP
46545	952	4	or	or	CC
46545	952	5	_	_	NNP
46545	952	6	speculative	speculative	JJ
46545	952	7	assets	asset	NNS
46545	952	8	_	_	NNP
46545	952	9	are	be	VBP
46545	952	10	those	those	DT
46545	952	11	(	(	-LRB-
46545	952	12	_	_	NNP
46545	952	13	a	a	DT
46545	952	14	_	_	NNP
46545	952	15	)	)	-RRB-
46545	952	16	whose	whose	WP$
46545	952	17	values	value	NNS
46545	952	18	are	be	VBP
46545	952	19	not	not	RB
46545	952	20	readily	readily	RB
46545	952	21	determined	determine	VBN
46545	952	22	,	,	,
46545	952	23	or	or	CC
46545	952	24	(	(	-LRB-
46545	952	25	_	_	NNP
46545	952	26	b	b	NNP
46545	952	27	_	_	NNP
46545	952	28	)	)	-RRB-
46545	952	29	whose	whose	WP$
46545	952	30	values	value	NNS
46545	952	31	are	be	VBP
46545	952	32	subject	subject	JJ
46545	952	33	to	to	IN
46545	952	34	market	market	NN
46545	952	35	fluctuations	fluctuation	NNS
46545	952	36	--	--	:
46545	952	37	as	as	IN
46545	952	38	,	,	,
46545	952	39	for	for	IN
46545	952	40	example	example	NN
46545	952	41	,	,	,
46545	952	42	(	(	-LRB-
46545	952	43	_	_	NNP
46545	952	44	a	a	DT
46545	952	45	_	_	NNP
46545	952	46	)	)	-RRB-
46545	952	47	franchises	franchise	NNS
46545	952	48	,	,	,
46545	952	49	copyrights	copyright	NNS
46545	952	50	,	,	,
46545	952	51	patents	patent	NNS
46545	952	52	;	;	:
46545	952	53	(	(	-LRB-
46545	952	54	_	_	NNP
46545	952	55	b	b	NNP
46545	952	56	_	_	NNP
46545	952	57	)	)	-RRB-
46545	952	58	stocks	stock	NNS
46545	952	59	,	,	,
46545	952	60	bonds	bond	NNS
46545	952	61	,	,	,
46545	952	62	or	or	CC
46545	952	63	other	other	JJ
46545	952	64	speculative	speculative	JJ
46545	952	65	securities	security	NNS
46545	952	66	.	.	.
46545	953	1	_	_	NNP
46545	953	2	Fictitious	Fictitious	NNP
46545	953	3	assets	asset	NNS
46545	953	4	_	_	NNP
46545	953	5	are	be	VBP
46545	953	6	those	those	DT
46545	953	7	which	which	WDT
46545	953	8	are	be	VBP
46545	953	9	not	not	RB
46545	953	10	represented	represent	VBN
46545	953	11	by	by	IN
46545	953	12	tangible	tangible	JJ
46545	953	13	property	property	NN
46545	953	14	,	,	,
46545	953	15	or	or	CC
46545	953	16	which	which	WDT
46545	953	17	are	be	VBP
46545	953	18	of	of	IN
46545	953	19	value	value	NN
46545	953	20	to	to	IN
46545	953	21	a	a	DT
46545	953	22	going	going	JJ
46545	953	23	business	business	NN
46545	953	24	but	but	CC
46545	953	25	would	would	MD
46545	953	26	have	have	VB
46545	953	27	no	no	DT
46545	953	28	market	market	NN
46545	953	29	value	value	NN
46545	953	30	if	if	IN
46545	953	31	the	the	DT
46545	953	32	business	business	NN
46545	953	33	were	be	VBD
46545	953	34	closed	close	VBN
46545	953	35	out	out	RP
46545	953	36	or	or	CC
46545	953	37	liquidated	liquidate	VBN
46545	953	38	.	.	.
46545	954	1	These	these	DT
46545	954	2	assets	asset	NNS
46545	954	3	are	be	VBP
46545	954	4	frequently	frequently	RB
46545	954	5	represented	represent	VBN
46545	954	6	by	by	IN
46545	954	7	an	an	DT
46545	954	8	expense	expense	NN
46545	954	9	account	account	NN
46545	954	10	on	on	IN
46545	954	11	the	the	DT
46545	954	12	books	book	NNS
46545	954	13	.	.	.
46545	955	1	The	the	DT
46545	955	2	initial	initial	JJ
46545	955	3	advertising	advertising	NN
46545	955	4	expense	expense	NN
46545	955	5	necessary	necessary	JJ
46545	955	6	to	to	TO
46545	955	7	launch	launch	VB
46545	955	8	the	the	DT
46545	955	9	business	business	NN
46545	955	10	successfully	successfully	RB
46545	955	11	is	be	VBZ
46545	955	12	frequently	frequently	RB
46545	955	13	carried	carry	VBN
46545	955	14	on	on	IN
46545	955	15	the	the	DT
46545	955	16	books	book	NNS
46545	955	17	as	as	IN
46545	955	18	an	an	DT
46545	955	19	asset	asset	NN
46545	955	20	.	.	.
46545	956	1	The	the	DT
46545	956	2	amount	amount	NN
46545	956	3	of	of	IN
46545	956	4	such	such	JJ
46545	956	5	advertising	advertising	NN
46545	956	6	expense	expense	NN
46545	956	7	is	be	VBZ
46545	956	8	spread	spread	VBN
46545	956	9	over	over	IN
46545	956	10	a	a	DT
46545	956	11	stated	stated	JJ
46545	956	12	period	period	NN
46545	956	13	,	,	,
46545	956	14	a	a	DT
46545	956	15	certain	certain	JJ
46545	956	16	proportion	proportion	NN
46545	956	17	being	be	VBG
46545	956	18	charged	charge	VBN
46545	956	19	into	into	IN
46545	956	20	the	the	DT
46545	956	21	regular	regular	JJ
46545	956	22	expense	expense	NN
46545	956	23	accounts	account	NNS
46545	956	24	each	each	DT
46545	956	25	year	year	NN
46545	956	26	until	until	IN
46545	956	27	the	the	DT
46545	956	28	entire	entire	JJ
46545	956	29	amount	amount	NN
46545	956	30	is	be	VBZ
46545	956	31	used	use	VBN
46545	956	32	.	.	.
46545	957	1	=	=	SYM
46545	957	2	49	49	CD
46545	957	3	.	.	.
46545	958	1	Examples	example	NNS
46545	958	2	of	of	IN
46545	958	3	Fixed	fixed	JJ
46545	958	4	Assets.=	Assets.=	NNP
46545	958	5	The	the	DT
46545	958	6	assets	asset	NNS
46545	958	7	of	of	IN
46545	958	8	an	an	DT
46545	958	9	ordinary	ordinary	JJ
46545	958	10	mercantile	mercantile	NN
46545	958	11	business	business	NN
46545	958	12	are	be	VBP
46545	958	13	of	of	IN
46545	958	14	the	the	DT
46545	958	15	first	first	JJ
46545	958	16	two	two	CD
46545	958	17	classes	class	NNS
46545	958	18	only	only	RB
46545	958	19	--	--	:
46545	958	20	fixed	fix	VBN
46545	958	21	and	and	CC
46545	958	22	floating	float	VBG
46545	958	23	.	.	.
46545	959	1	The	the	DT
46545	959	2	most	most	RBS
46545	959	3	common	common	JJ
46545	959	4	forms	form	NNS
46545	959	5	of	of	IN
46545	959	6	fixed	fix	VBN
46545	959	7	assets	asset	NNS
46545	959	8	of	of	IN
46545	959	9	such	such	PDT
46545	959	10	a	a	DT
46545	959	11	business	business	NN
46545	959	12	are	be	VBP
46545	959	13	:	:	:
46545	959	14	_	_	NNP
46545	959	15	Real	Real	NNP
46545	959	16	Estate_--generally	estate_--generally	RB
46545	959	17	understood	understand	VBD
46545	959	18	to	to	TO
46545	959	19	include	include	VB
46545	959	20	land	land	NN
46545	959	21	and	and	CC
46545	959	22	buildings	building	NNS
46545	959	23	owned	own	VBN
46545	959	24	and	and	CC
46545	959	25	used	use	VBN
46545	959	26	in	in	IN
46545	959	27	the	the	DT
46545	959	28	business	business	NN
46545	959	29	.	.	.
46545	960	1	_	_	NNP
46545	960	2	Furniture	furniture	NN
46545	960	3	and	and	CC
46545	960	4	Fixtures_--represented	fixtures_--represente	VBN
46545	960	5	by	by	IN
46545	960	6	office	office	NN
46545	960	7	and	and	CC
46545	960	8	store	store	NN
46545	960	9	furniture	furniture	NN
46545	960	10	,	,	,
46545	960	11	shelving	shelving	NN
46545	960	12	,	,	,
46545	960	13	counters	counter	NNS
46545	960	14	,	,	,
46545	960	15	stoves	stove	NNS
46545	960	16	,	,	,
46545	960	17	furnaces	furnace	NNS
46545	960	18	or	or	CC
46545	960	19	other	other	JJ
46545	960	20	heating	heating	NN
46545	960	21	appliances	appliance	NNS
46545	960	22	,	,	,
46545	960	23	lighting	lighting	NN
46545	960	24	fixtures	fixture	NNS
46545	960	25	.	.	.
46545	961	1	_	_	NNP
46545	961	2	Horses	Horses	NNPS
46545	961	3	and	and	CC
46545	961	4	Wagons	Wagons	NNPS
46545	961	5	_	_	NNP
46545	961	6	or	or	CC
46545	961	7	_	_	NNP
46545	961	8	Trucks_--including	Trucks_--including	:
46545	961	9	all	all	DT
46545	961	10	horses	horse	NNS
46545	961	11	,	,	,
46545	961	12	wagons	wagon	NNS
46545	961	13	,	,	,
46545	961	14	trucks	truck	NNS
46545	961	15	,	,	,
46545	961	16	harness	harness	NN
46545	961	17	,	,	,
46545	961	18	or	or	CC
46545	961	19	motor	motor	NN
46545	961	20	-	-	HYPH
46545	961	21	cars	car	NNS
46545	961	22	used	use	VBN
46545	961	23	for	for	IN
46545	961	24	hauling	haul	VBG
46545	961	25	goods	good	NNS
46545	961	26	.	.	.
46545	962	1	If	if	IN
46545	962	2	the	the	DT
46545	962	3	business	business	NN
46545	962	4	is	be	VBZ
46545	962	5	one	one	CD
46545	962	6	in	in	IN
46545	962	7	which	which	WDT
46545	962	8	these	these	DT
46545	962	9	classes	class	NNS
46545	962	10	of	of	IN
46545	962	11	property	property	NN
46545	962	12	are	be	VBP
46545	962	13	dealt	deal	VBN
46545	962	14	in	in	RP
46545	962	15	,	,	,
46545	962	16	they	-PRON-	PRP
46545	962	17	become	become	VBP
46545	962	18	active	active	JJ
46545	962	19	assets	asset	NNS
46545	962	20	.	.	.
46545	963	1	Land	land	NN
46545	963	2	,	,	,
46545	963	3	for	for	IN
46545	963	4	example	example	NN
46545	963	5	,	,	,
46545	963	6	would	would	MD
46545	963	7	be	be	VB
46545	963	8	one	one	CD
46545	963	9	of	of	IN
46545	963	10	the	the	DT
46545	963	11	_	_	NNP
46545	963	12	active	active	JJ
46545	963	13	_	_	NNP
46545	963	14	assets	asset	NNS
46545	963	15	of	of	IN
46545	963	16	a	a	DT
46545	963	17	business	business	NN
46545	963	18	organized	organize	VBN
46545	963	19	to	to	TO
46545	963	20	buy	buy	VB
46545	963	21	and	and	CC
46545	963	22	sell	sell	VB
46545	963	23	real	real	JJ
46545	963	24	estate	estate	NN
46545	963	25	.	.	.
46545	964	1	=	=	NFP
46545	964	2	50	50	CD
46545	964	3	.	.	.
46545	965	1	Examples	example	NNS
46545	965	2	of	of	IN
46545	965	3	Floating	float	VBG
46545	965	4	Assets.=	assets.=	NN
46545	965	5	The	the	DT
46545	965	6	active	active	JJ
46545	965	7	or	or	CC
46545	965	8	floating	float	VBG
46545	965	9	assets	asset	NNS
46545	965	10	of	of	IN
46545	965	11	a	a	DT
46545	965	12	mercantile	mercantile	NN
46545	965	13	business	business	NN
46545	965	14	are	be	VBP
46545	965	15	:	:	:
46545	965	16	_	_	IN
46545	965	17	Merchandise_--meaning	merchandise_--meane	VBG
46545	965	18	the	the	DT
46545	965	19	stock	stock	NN
46545	965	20	in	in	IN
46545	965	21	trade	trade	NN
46545	965	22	or	or	CC
46545	965	23	goods	good	NNS
46545	965	24	dealt	deal	VBD
46545	965	25	in	in	RP
46545	965	26	.	.	.
46545	966	1	_	_	NNP
46545	966	2	Accounts_--the	accounts_--the	DT
46545	966	3	open	open	JJ
46545	966	4	accounts	account	NNS
46545	966	5	of	of	IN
46545	966	6	customers	customer	NNS
46545	966	7	who	who	WP
46545	966	8	owe	owe	VBP
46545	966	9	for	for	IN
46545	966	10	goods	good	NNS
46545	966	11	purchased	purchase	VBN
46545	966	12	.	.	.
46545	967	1	_	_	NNP
46545	967	2	Notes	Notes	NNP
46545	967	3	_	_	NNP
46545	967	4	or	or	CC
46545	967	5	_	_	NNP
46545	967	6	Bills	Bills	NNP
46545	967	7	Receivable_--all	Receivable_--all	NNP
46545	967	8	outstanding	outstanding	JJ
46545	967	9	notes	note	NNS
46545	967	10	payable	payable	JJ
46545	967	11	to	to	IN
46545	967	12	the	the	DT
46545	967	13	firm	firm	NN
46545	967	14	.	.	.
46545	968	1	_	_	NNP
46545	968	2	Cash_--the	cash_--the	DT
46545	968	3	amount	amount	NN
46545	968	4	of	of	IN
46545	968	5	cash	cash	NN
46545	968	6	on	on	IN
46545	968	7	hand	hand	NN
46545	968	8	and	and	CC
46545	968	9	in	in	IN
46545	968	10	the	the	DT
46545	968	11	bank	bank	NN
46545	968	12	.	.	.
46545	969	1	=	=	NFP
46545	969	2	51	51	CD
46545	969	3	.	.	.
46545	970	1	Examples	example	NNS
46545	970	2	of	of	IN
46545	970	3	Passive	Passive	NNP
46545	970	4	Assets.=	Assets.=	NNP
46545	970	5	Passive	passive	JJ
46545	970	6	or	or	CC
46545	970	7	speculative	speculative	JJ
46545	970	8	assets	asset	NNS
46545	970	9	are	be	VBP
46545	970	10	more	more	RBR
46545	970	11	frequently	frequently	RB
46545	970	12	found	find	VBN
46545	970	13	on	on	IN
46545	970	14	the	the	DT
46545	970	15	books	book	NNS
46545	970	16	of	of	IN
46545	970	17	a	a	DT
46545	970	18	manufacturing	manufacturing	NN
46545	970	19	business	business	NN
46545	970	20	,	,	,
46545	970	21	a	a	DT
46545	970	22	corporation	corporation	NN
46545	970	23	,	,	,
46545	970	24	or	or	CC
46545	970	25	a	a	DT
46545	970	26	business	business	NN
46545	970	27	a	a	DT
46545	970	28	part	part	NN
46545	970	29	or	or	CC
46545	970	30	whole	whole	NN
46545	970	31	of	of	IN
46545	970	32	which	which	WDT
46545	970	33	has	have	VBZ
46545	970	34	been	be	VBN
46545	970	35	sold	sell	VBN
46545	970	36	by	by	IN
46545	970	37	the	the	DT
46545	970	38	original	original	JJ
46545	970	39	owners	owner	NNS
46545	970	40	.	.	.
46545	971	1	Examples	example	NNS
46545	971	2	of	of	IN
46545	971	3	these	these	DT
46545	971	4	assets	asset	NNS
46545	971	5	are	be	VBP
46545	971	6	:	:	:
46545	971	7	_	_	NNP
46545	971	8	Patents_--A	Patents_--A	NNP
46545	971	9	manufacturer	manufacturer	NN
46545	971	10	owns	own	VBZ
46545	971	11	a	a	DT
46545	971	12	patent	patent	NN
46545	971	13	the	the	DT
46545	971	14	value	value	NN
46545	971	15	of	of	IN
46545	971	16	which	which	WDT
46545	971	17	depends	depend	VBZ
46545	971	18	upon	upon	IN
46545	971	19	future	future	JJ
46545	971	20	profits	profit	NNS
46545	971	21	resulting	result	VBG
46545	971	22	from	from	IN
46545	971	23	the	the	DT
46545	971	24	manufacture	manufacture	NN
46545	971	25	and	and	CC
46545	971	26	sale	sale	NN
46545	971	27	of	of	IN
46545	971	28	the	the	DT
46545	971	29	article	article	NN
46545	971	30	which	which	WDT
46545	971	31	it	-PRON-	PRP
46545	971	32	covers	cover	VBZ
46545	971	33	.	.	.
46545	972	1	It	-PRON-	PRP
46545	972	2	is	be	VBZ
46545	972	3	customary	customary	JJ
46545	972	4	to	to	TO
46545	972	5	place	place	VB
46545	972	6	a	a	DT
46545	972	7	value	value	NN
46545	972	8	on	on	IN
46545	972	9	the	the	DT
46545	972	10	patent	patent	NN
46545	972	11	,	,	,
46545	972	12	and	and	CC
46545	972	13	to	to	TO
46545	972	14	consider	consider	VB
46545	972	15	it	-PRON-	PRP
46545	972	16	an	an	DT
46545	972	17	asset	asset	NN
46545	972	18	of	of	IN
46545	972	19	the	the	DT
46545	972	20	business	business	NN
46545	972	21	.	.	.
46545	973	1	_	_	NNP
46545	973	2	Good	Good	NNP
46545	973	3	-	-	HYPH
46545	973	4	Will_--A	will_--a	JJ
46545	973	5	man	man	NN
46545	973	6	has	have	VBZ
46545	973	7	established	establish	VBN
46545	973	8	a	a	DT
46545	973	9	business	business	NN
46545	973	10	which	which	WDT
46545	973	11	has	have	VBZ
46545	973	12	become	become	VBN
46545	973	13	extremely	extremely	RB
46545	973	14	profitable	profitable	JJ
46545	973	15	,	,	,
46545	973	16	and	and	CC
46545	973	17	in	in	IN
46545	973	18	selling	sell	VBG
46545	973	19	the	the	DT
46545	973	20	business	business	NN
46545	973	21	he	-PRON-	PRP
46545	973	22	places	place	VBZ
46545	973	23	a	a	DT
46545	973	24	certain	certain	JJ
46545	973	25	value	value	NN
46545	973	26	on	on	IN
46545	973	27	the	the	DT
46545	973	28	reputation	reputation	NN
46545	973	29	or	or	CC
46545	973	30	goodwill	goodwill	NN
46545	973	31	which	which	WDT
46545	973	32	he	-PRON-	PRP
46545	973	33	has	have	VBZ
46545	973	34	built	build	VBN
46545	973	35	up	up	RP
46545	973	36	.	.	.
46545	974	1	_	_	NNP
46545	974	2	Speculative_--A	Speculative_--A	NNP
46545	974	3	firm	firm	NN
46545	974	4	having	have	VBG
46545	974	5	a	a	DT
46545	974	6	surplus	surplus	NN
46545	974	7	not	not	RB
46545	974	8	required	require	VBN
46545	974	9	in	in	IN
46545	974	10	the	the	DT
46545	974	11	business	business	NN
46545	974	12	sometimes	sometimes	RB
46545	974	13	invests	invest	VBZ
46545	974	14	it	-PRON-	PRP
46545	974	15	outside	outside	IN
46545	974	16	of	of	IN
46545	974	17	the	the	DT
46545	974	18	business	business	NN
46545	974	19	with	with	IN
46545	974	20	the	the	DT
46545	974	21	expectation	expectation	NN
46545	974	22	of	of	IN
46545	974	23	realizing	realize	VBG
46545	974	24	a	a	DT
46545	974	25	profit	profit	NN
46545	974	26	by	by	IN
46545	974	27	selling	sell	VBG
46545	974	28	at	at	IN
46545	974	29	an	an	DT
46545	974	30	advanced	advanced	JJ
46545	974	31	price	price	NN
46545	974	32	.	.	.
46545	975	1	They	-PRON-	PRP
46545	975	2	buy	buy	VBP
46545	975	3	grain	grain	NN
46545	975	4	or	or	CC
46545	975	5	provisions	provision	NNS
46545	975	6	,	,	,
46545	975	7	mining	mining	NN
46545	975	8	or	or	CC
46545	975	9	railway	railway	NN
46545	975	10	stocks	stock	NNS
46545	975	11	,	,	,
46545	975	12	etc	etc	FW
46545	975	13	.	.	.
46545	976	1	Or	or	CC
46545	976	2	an	an	DT
46545	976	3	investment	investment	NN
46545	976	4	may	may	MD
46545	976	5	be	be	VB
46545	976	6	made	make	VBN
46545	976	7	in	in	IN
46545	976	8	the	the	DT
46545	976	9	stock	stock	NN
46545	976	10	of	of	IN
46545	976	11	some	some	DT
46545	976	12	manufacturing	manufacturing	NN
46545	976	13	business	business	NN
46545	976	14	to	to	TO
46545	976	15	be	be	VB
46545	976	16	established	establish	VBN
46545	976	17	in	in	IN
46545	976	18	the	the	DT
46545	976	19	town	town	NN
46545	976	20	,	,	,
46545	976	21	because	because	IN
46545	976	22	such	such	PDT
46545	976	23	an	an	DT
46545	976	24	enterprise	enterprise	NN
46545	976	25	,	,	,
46545	976	26	if	if	IN
46545	976	27	successful	successful	JJ
46545	976	28	,	,	,
46545	976	29	will	will	MD
46545	976	30	naturally	naturally	RB
46545	976	31	result	result	VB
46545	976	32	in	in	IN
46545	976	33	an	an	DT
46545	976	34	increase	increase	NN
46545	976	35	in	in	IN
46545	976	36	their	-PRON-	PRP$
46545	976	37	own	own	JJ
46545	976	38	business	business	NN
46545	976	39	.	.	.
46545	977	1	=	=	NFP
46545	977	2	52	52	CD
46545	977	3	.	.	.
46545	978	1	Examples	example	NNS
46545	978	2	of	of	IN
46545	978	3	Fictitious	Fictitious	NNP
46545	978	4	Assets.=	Assets.=	NNP
46545	978	5	Fictitious	Fictitious	NNP
46545	978	6	assets	asset	NNS
46545	978	7	are	be	VBP
46545	978	8	seldom	seldom	RB
46545	978	9	found	find	VBN
46545	978	10	on	on	IN
46545	978	11	the	the	DT
46545	978	12	books	book	NNS
46545	978	13	of	of	IN
46545	978	14	other	other	JJ
46545	978	15	than	than	IN
46545	978	16	corporations	corporation	NNS
46545	978	17	where	where	WRB
46545	978	18	a	a	DT
46545	978	19	large	large	JJ
46545	978	20	initial	initial	JJ
46545	978	21	promotion	promotion	NN
46545	978	22	expense	expense	NN
46545	978	23	is	be	VBZ
46545	978	24	involved	involve	VBN
46545	978	25	.	.	.
46545	979	1	A	a	DT
46545	979	2	good	good	JJ
46545	979	3	example	example	NN
46545	979	4	of	of	IN
46545	979	5	a	a	DT
46545	979	6	fictitious	fictitious	JJ
46545	979	7	asset	asset	NN
46545	979	8	is	be	VBZ
46545	979	9	:	:	:
46545	979	10	_	_	NNP
46545	979	11	Advertising_--A	Advertising_--A	NNP
46545	979	12	business	business	NN
46545	979	13	house	house	NN
46545	979	14	may	may	MD
46545	979	15	decide	decide	VB
46545	979	16	on	on	IN
46545	979	17	an	an	DT
46545	979	18	average	average	JJ
46545	979	19	annual	annual	JJ
46545	979	20	expenditure	expenditure	NN
46545	979	21	for	for	IN
46545	979	22	advertising	advertising	NN
46545	979	23	;	;	:
46545	979	24	but	but	CC
46545	979	25	to	to	TO
46545	979	26	be	be	VB
46545	979	27	effective	effective	JJ
46545	979	28	,	,	,
46545	979	29	the	the	DT
46545	979	30	expenditures	expenditure	NNS
46545	979	31	for	for	IN
46545	979	32	the	the	DT
46545	979	33	first	first	JJ
46545	979	34	two	two	CD
46545	979	35	or	or	CC
46545	979	36	three	three	CD
46545	979	37	years	year	NNS
46545	979	38	may	may	MD
46545	979	39	necessarily	necessarily	RB
46545	979	40	exceed	exceed	VB
46545	979	41	this	this	DT
46545	979	42	amount	amount	NN
46545	979	43	.	.	.
46545	980	1	The	the	DT
46545	980	2	excess	excess	NN
46545	980	3	is	be	VBZ
46545	980	4	considered	consider	VBN
46545	980	5	as	as	IN
46545	980	6	an	an	DT
46545	980	7	investment	investment	NN
46545	980	8	since	since	IN
46545	980	9	it	-PRON-	PRP
46545	980	10	is	be	VBZ
46545	980	11	expected	expect	VBN
46545	980	12	that	that	IN
46545	980	13	as	as	IN
46545	980	14	the	the	DT
46545	980	15	business	business	NN
46545	980	16	becomes	become	VBZ
46545	980	17	firmly	firmly	RB
46545	980	18	established	establish	VBN
46545	980	19	the	the	DT
46545	980	20	annual	annual	JJ
46545	980	21	expenditure	expenditure	NN
46545	980	22	can	can	MD
46545	980	23	be	be	VB
46545	980	24	reduced	reduce	VBN
46545	980	25	to	to	IN
46545	980	26	an	an	DT
46545	980	27	amount	amount	NN
46545	980	28	even	even	RB
46545	980	29	less	less	JJR
46545	980	30	than	than	IN
46545	980	31	that	that	DT
46545	980	32	estimated	estimate	VBN
46545	980	33	,	,	,
46545	980	34	gradually	gradually	RB
46545	980	35	reducing	reduce	VBG
46545	980	36	the	the	DT
46545	980	37	amount	amount	NN
46545	980	38	carried	carry	VBN
46545	980	39	on	on	IN
46545	980	40	the	the	DT
46545	980	41	books	book	NNS
46545	980	42	as	as	IN
46545	980	43	an	an	DT
46545	980	44	asset	asset	NN
46545	980	45	.	.	.
46545	981	1	To	to	TO
46545	981	2	illustrate	illustrate	VB
46545	981	3	:	:	:
46545	981	4	Annual	annual	JJ
46545	981	5	advertising	advertising	NN
46545	981	6	appropriation	appropriation	NN
46545	981	7	for	for	IN
46545	981	8	ten	ten	CD
46545	981	9	years	year	NNS
46545	981	10	is	be	VBZ
46545	981	11	$	$	$
46545	981	12	10,000.00	10,000.00	CD
46545	981	13	.	.	.
46545	982	1	Expended	expend	VBN
46545	982	2	first	first	JJ
46545	982	3	year	year	NN
46545	982	4	$	$	$
46545	982	5	18,000.00	18,000.00	CD
46545	982	6	Deduct	deduct	NN
46545	982	7	appropriation	appropriation	NN
46545	982	8	10,000.00	10,000.00	CD
46545	982	9	----------	----------	NFP
46545	982	10	To	to	IN
46545	982	11	advertising	advertising	NN
46545	982	12	inventory	inventory	NN
46545	982	13	8,000.00	8,000.00	CD
46545	982	14	Expended	expend	VBD
46545	982	15	second	second	JJ
46545	982	16	year	year	NN
46545	982	17	15,000.00	15,000.00	CD
46545	982	18	Deduct	deduct	NN
46545	982	19	appropriation	appropriation	NN
46545	982	20	10,000.00	10,000.00	CD
46545	982	21	----------	----------	NFP
46545	982	22	To	to	IN
46545	982	23	advertising	advertise	VBG
46545	982	24	inventory	inventory	NN
46545	982	25	5,000.00	5,000.00	CD
46545	982	26	Expended	expended	JJ
46545	982	27	third	third	JJ
46545	982	28	year	year	NN
46545	982	29	10,000.00	10,000.00	CD
46545	982	30	Deduct	deduct	NN
46545	982	31	appropriation	appropriation	NN
46545	982	32	10,000.00	10,000.00	CD
46545	982	33	----------	----------	NFP
46545	982	34	To	to	IN
46545	982	35	advertising	advertising	NN
46545	982	36	inventory	inventory	NN
46545	982	37	000.00	000.00	NNP
46545	982	38	Appropriation	Appropriation	NNP
46545	982	39	fourth	fourth	JJ
46545	982	40	year	year	NN
46545	982	41	10,000.00	10,000.00	CD
46545	982	42	Expended	expend	VBN
46545	982	43	"	"	''
46545	982	44	"	"	``
46545	982	45	8,000.00	8,000.00	CD
46545	982	46	----------	----------	NFP
46545	982	47	To	to	IN
46545	982	48	credit	credit	NN
46545	982	49	advertising	advertising	NN
46545	982	50	inventory	inventory	NN
46545	982	51	2,000.00	2,000.00	CD
46545	982	52	Appropriation	Appropriation	NNP
46545	982	53	fifth	fifth	JJ
46545	982	54	year	year	NN
46545	982	55	10,000.00	10,000.00	CD
46545	982	56	Expended	expend	VBN
46545	982	57	"	"	''
46545	982	58	"	"	``
46545	982	59	9,000.00	9,000.00	CD
46545	982	60	----------	----------	:
46545	982	61	To	to	IN
46545	982	62	credit	credit	NN
46545	982	63	advertising	advertising	NN
46545	982	64	inventory	inventory	NN
46545	982	65	1,000.00	1,000.00	CD
46545	982	66	Appropriation	Appropriation	NNP
46545	982	67	sixth	sixth	JJ
46545	982	68	year	year	NN
46545	982	69	10,000.00	10,000.00	CD
46545	982	70	Expended	expend	VBN
46545	982	71	"	"	''
46545	982	72	"	"	``
46545	982	73	10,000.00	10,000.00	CD
46545	982	74	----------	----------	NFP
46545	982	75	To	to	IN
46545	982	76	advertising	advertising	NN
46545	982	77	inventory	inventory	NN
46545	982	78	000.00	000.00	NNP
46545	982	79	Appropriation	Appropriation	NNP
46545	982	80	seventh	seventh	JJ
46545	982	81	year	year	NN
46545	982	82	10,000.00	10,000.00	CD
46545	982	83	Expended	expend	VBN
46545	982	84	"	"	''
46545	982	85	"	"	``
46545	982	86	9,000.00	9,000.00	CD
46545	982	87	----------	----------	:
46545	982	88	To	to	IN
46545	982	89	credit	credit	NN
46545	982	90	advertising	advertising	NN
46545	982	91	inventory	inventory	NN
46545	982	92	1,000.00	1,000.00	CD
46545	982	93	Appropriation	Appropriation	NNP
46545	982	94	eighth	eighth	JJ
46545	982	95	year	year	NN
46545	982	96	10,000.00	10,000.00	CD
46545	982	97	Expended	expend	VBN
46545	982	98	"	"	''
46545	982	99	"	"	``
46545	982	100	8,000.00	8,000.00	CD
46545	982	101	----------	----------	NFP
46545	982	102	To	to	IN
46545	982	103	credit	credit	NN
46545	982	104	advertising	advertising	NN
46545	982	105	inventory	inventory	NN
46545	982	106	2,000.00	2,000.00	CD
46545	982	107	Appropriation	Appropriation	NNP
46545	982	108	ninth	ninth	JJ
46545	982	109	year	year	NN
46545	982	110	10,000.00	10,000.00	CD
46545	982	111	Expended	expend	VBN
46545	982	112	"	"	''
46545	982	113	"	"	``
46545	982	114	7,000.00	7,000.00	CD
46545	982	115	----------	----------	NFP
46545	982	116	To	to	TO
46545	982	117	credit	credit	NN
46545	982	118	advertising	advertising	NN
46545	982	119	inventory	inventory	NN
46545	982	120	3,000.00	3,000.00	CD
46545	982	121	Appropriation	Appropriation	NNP
46545	982	122	tenth	tenth	JJ
46545	982	123	year	year	NN
46545	982	124	10,000.00	10,000.00	CD
46545	982	125	Expended	expend	VBN
46545	982	126	"	"	''
46545	982	127	"	"	``
46545	982	128	6,000.00	6,000.00	CD
46545	982	129	----------	----------	NFP
46545	982	130	To	to	TO
46545	982	131	credit	credit	NN
46545	982	132	advertising	advertising	NN
46545	982	133	inventory	inventory	NN
46545	982	134	4,000.00	4,000.00	CD
46545	982	135	----------	----------	NFP
46545	982	136	----------	----------	NFP
46545	982	137	$	$	$
46545	982	138	13,000.00	13,000.00	CD
46545	982	139	$	$	$
46545	982	140	13,000.00	13,000.00	CD
46545	982	141	REVENUE	revenue	NN
46545	982	142	ACCOUNTS	ACCOUNTS	NNPS
46545	982	143	=	=	,
46545	982	144	53.=	53.=	CD
46545	982	145	The	the	DT
46545	982	146	term	term	NN
46545	982	147	_	_	NNP
46545	982	148	revenue	revenue	NN
46545	982	149	_	_	NNP
46545	982	150	(	(	-LRB-
46545	982	151	synonymous	synonymous	JJ
46545	982	152	with	with	IN
46545	982	153	_	_	NNP
46545	982	154	income	income	NN
46545	982	155	_	_	NNP
46545	982	156	)	)	-RRB-
46545	982	157	is	be	VBZ
46545	982	158	used	use	VBN
46545	982	159	to	to	TO
46545	982	160	designate	designate	VB
46545	982	161	those	those	DT
46545	982	162	items	item	NNS
46545	982	163	which	which	WDT
46545	982	164	,	,	,
46545	982	165	when	when	WRB
46545	982	166	brought	bring	VBN
46545	982	167	together	together	RB
46545	982	168	in	in	IN
46545	982	169	an	an	DT
46545	982	170	account	account	NN
46545	982	171	,	,	,
46545	982	172	exhibit	exhibit	VB
46545	982	173	the	the	DT
46545	982	174	profit	profit	NN
46545	982	175	or	or	CC
46545	982	176	loss	loss	NN
46545	982	177	of	of	IN
46545	982	178	the	the	DT
46545	982	179	business	business	NN
46545	982	180	.	.	.
46545	983	1	_	_	NNP
46545	983	2	Revenue	Revenue	NNP
46545	983	3	receipts	receipt	NNS
46545	983	4	_	_	NNP
46545	983	5	are	be	VBP
46545	983	6	the	the	DT
46545	983	7	receipts	receipt	NNS
46545	983	8	which	which	WDT
46545	983	9	originate	originate	VBP
46545	983	10	exclusively	exclusively	RB
46545	983	11	from	from	IN
46545	983	12	the	the	DT
46545	983	13	sale	sale	NN
46545	983	14	or	or	CC
46545	983	15	exchange	exchange	NN
46545	983	16	of	of	IN
46545	983	17	the	the	DT
46545	983	18	commodities	commodity	NNS
46545	983	19	or	or	CC
46545	983	20	things	thing	NNS
46545	983	21	of	of	IN
46545	983	22	value	value	NN
46545	983	23	for	for	IN
46545	983	24	the	the	DT
46545	983	25	handling	handling	NN
46545	983	26	of	of	IN
46545	983	27	which	which	WDT
46545	983	28	the	the	DT
46545	983	29	business	business	NN
46545	983	30	has	have	VBZ
46545	983	31	been	be	VBN
46545	983	32	organized	organize	VBN
46545	983	33	.	.	.
46545	984	1	_	_	NNP
46545	984	2	Revenue	Revenue	NNP
46545	984	3	expenditures	expenditure	NNS
46545	984	4	_	_	NNP
46545	984	5	are	be	VBP
46545	984	6	those	those	DT
46545	984	7	expenditures	expenditure	NNS
46545	984	8	connected	connect	VBN
46545	984	9	with	with	IN
46545	984	10	the	the	DT
46545	984	11	expense	expense	NN
46545	984	12	of	of	IN
46545	984	13	operation	operation	NN
46545	984	14	or	or	CC
46545	984	15	administration	administration	NN
46545	984	16	of	of	IN
46545	984	17	a	a	DT
46545	984	18	business	business	NN
46545	984	19	,	,	,
46545	984	20	including	include	VBG
46545	984	21	such	such	JJ
46545	984	22	items	item	NNS
46545	984	23	of	of	IN
46545	984	24	expense	expense	NN
46545	984	25	as	as	IN
46545	984	26	postage	postage	NN
46545	984	27	,	,	,
46545	984	28	printing	printing	NN
46545	984	29	,	,	,
46545	984	30	salaries	salary	NNS
46545	984	31	,	,	,
46545	984	32	rent	rent	NN
46545	984	33	,	,	,
46545	984	34	etc	etc	FW
46545	984	35	.	.	.
46545	985	1	_	_	NNP
46545	985	2	Revenue	Revenue	NNP
46545	985	3	accounts	accounts	NNPS
46545	985	4	_	_	NNP
46545	985	5	is	be	VBZ
46545	985	6	a	a	DT
46545	985	7	term	term	NN
46545	985	8	used	use	VBN
46545	985	9	to	to	TO
46545	985	10	designate	designate	VB
46545	985	11	those	those	DT
46545	985	12	accounts	account	NNS
46545	985	13	that	that	WDT
46545	985	14	represent	represent	VBP
46545	985	15	revenue	revenue	NN
46545	985	16	receipts	receipt	NNS
46545	985	17	or	or	CC
46545	985	18	revenue	revenue	NN
46545	985	19	expenditures	expenditure	NNS
46545	985	20	.	.	.
46545	986	1	=	=	NFP
46545	986	2	54	54	CD
46545	986	3	.	.	.
46545	987	1	Revenue	revenue	NN
46545	987	2	Receipts.=	Receipts.=	NNP
46545	987	3	The	the	DT
46545	987	4	account	account	NN
46545	987	5	representing	represent	VBG
46545	987	6	revenue	revenue	NN
46545	987	7	receipts	receipt	NNS
46545	987	8	in	in	IN
46545	987	9	all	all	DT
46545	987	10	lines	line	NNS
46545	987	11	of	of	IN
46545	987	12	business	business	NN
46545	987	13	(	(	-LRB-
46545	987	14	though	though	IN
46545	987	15	it	-PRON-	PRP
46545	987	16	may	may	MD
46545	987	17	sometimes	sometimes	RB
46545	987	18	be	be	VB
46545	987	19	known	know	VBN
46545	987	20	by	by	IN
46545	987	21	another	another	DT
46545	987	22	name	name	NN
46545	987	23	)	)	-RRB-
46545	987	24	is	be	VBZ
46545	987	25	the	the	DT
46545	987	26	_	_	NNP
46545	987	27	sales	sale	NNS
46545	987	28	account_--a	account_--a	NNP
46545	987	29	representative	representative	JJ
46545	987	30	account	account	NN
46545	987	31	showing	show	VBG
46545	987	32	net	net	JJ
46545	987	33	sales	sale	NNS
46545	987	34	.	.	.
46545	988	1	Net	net	JJ
46545	988	2	sales	sale	NNS
46545	988	3	,	,	,
46545	988	4	less	less	JJR
46545	988	5	cost	cost	NN
46545	988	6	of	of	IN
46545	988	7	goods	good	NNS
46545	988	8	sold	sell	VBN
46545	988	9	,	,	,
46545	988	10	represent	represent	VB
46545	988	11	gross	gross	JJ
46545	988	12	profits	profit	NNS
46545	988	13	.	.	.
46545	989	1	Gross	gross	JJ
46545	989	2	profits	profit	NNS
46545	989	3	,	,	,
46545	989	4	less	less	JJR
46545	989	5	cost	cost	NN
46545	989	6	of	of	IN
46545	989	7	conducting	conduct	VBG
46545	989	8	the	the	DT
46545	989	9	business	business	NN
46545	989	10	(	(	-LRB-
46545	989	11	revenue	revenue	NN
46545	989	12	expenditures	expenditure	NNS
46545	989	13	)	)	-RRB-
46545	989	14	represent	represent	VBP
46545	989	15	net	net	JJ
46545	989	16	profits	profit	NNS
46545	989	17	.	.	.
46545	990	1	=	=	SYM
46545	990	2	55	55	CD
46545	990	3	.	.	.
46545	991	1	Expense.=	Expense.=	NNP
46545	991	2	The	the	DT
46545	991	3	broad	broad	JJ
46545	991	4	term	term	NN
46545	991	5	_	_	NNP
46545	991	6	expense	expense	NN
46545	991	7	account	account	NN
46545	991	8	_	_	NNP
46545	991	9	represents	represent	VBZ
46545	991	10	all	all	DT
46545	991	11	revenue	revenue	NN
46545	991	12	expenditures	expenditure	NNS
46545	991	13	;	;	:
46545	991	14	but	but	CC
46545	991	15	in	in	IN
46545	991	16	modern	modern	JJ
46545	991	17	bookkeeping	bookkeepe	VBG
46545	991	18	the	the	DT
46545	991	19	amounts	amount	NNS
46545	991	20	of	of	IN
46545	991	21	the	the	DT
46545	991	22	different	different	JJ
46545	991	23	classes	class	NNS
46545	991	24	of	of	IN
46545	991	25	expense	expense	NN
46545	991	26	are	be	VBP
46545	991	27	kept	keep	VBN
46545	991	28	separate	separate	JJ
46545	991	29	as	as	RB
46545	991	30	far	far	RB
46545	991	31	as	as	IN
46545	991	32	possible	possible	JJ
46545	991	33	.	.	.
46545	992	1	Some	some	DT
46545	992	2	of	of	IN
46545	992	3	the	the	DT
46545	992	4	most	most	RBS
46545	992	5	commonly	commonly	RB
46545	992	6	used	use	VBN
46545	992	7	divisions	division	NNS
46545	992	8	of	of	IN
46545	992	9	expense	expense	NN
46545	992	10	are	be	VBP
46545	992	11	:	:	:
46545	992	12	Rent	rent	NN
46545	992	13	;	;	:
46545	992	14	Insurance	insurance	NN
46545	992	15	;	;	:
46545	992	16	Taxes	taxis	NNS
46545	992	17	,	,	,
46545	992	18	Interest	Interest	NNP
46545	992	19	and	and	CC
46545	992	20	Discount	discount	NN
46545	992	21	;	;	:
46545	992	22	Out	Out	NNP
46545	992	23	Freight	Freight	NNP
46545	992	24	and	and	CC
46545	992	25	Express	Express	NNP
46545	992	26	;	;	:
46545	992	27	Heat	Heat	NNP
46545	992	28	and	and	CC
46545	992	29	Lights	Lights	NNPS
46545	992	30	;	;	:
46545	992	31	Labor	labor	NN
46545	992	32	;	;	,
46545	992	33	Salaries	salary	NNS
46545	992	34	,	,	,
46545	992	35	etc	etc	FW
46545	992	36	.	.	.
46545	993	1	It	-PRON-	PRP
46545	993	2	is	be	VBZ
46545	993	3	customary	customary	JJ
46545	993	4	to	to	TO
46545	993	5	open	open	VB
46545	993	6	one	one	CD
46545	993	7	account	account	NN
46545	993	8	in	in	IN
46545	993	9	the	the	DT
46545	993	10	name	name	NN
46545	993	11	of	of	IN
46545	993	12	_	_	NNP
46545	993	13	General	General	NNP
46545	993	14	Expense	Expense	NNP
46545	993	15	_	_	NNP
46545	993	16	,	,	,
46545	993	17	to	to	TO
46545	993	18	care	care	VB
46545	993	19	for	for	IN
46545	993	20	expenditures	expenditure	NNS
46545	993	21	not	not	RB
46545	993	22	included	include	VBN
46545	993	23	in	in	IN
46545	993	24	special	special	JJ
46545	993	25	accounts	account	NNS
46545	993	26	.	.	.
46545	994	1	=	=	NFP
46545	994	2	56.=	56.=	CD
46545	994	3	_	_	NNP
46545	994	4	Insurance_--A	Insurance_--A	NNP
46545	994	5	nominal	nominal	JJ
46545	994	6	account	account	NN
46545	994	7	to	to	TO
46545	994	8	which	which	WDT
46545	994	9	is	be	VBZ
46545	994	10	charged	charge	VBN
46545	994	11	all	all	DT
46545	994	12	sums	sum	NNS
46545	994	13	paid	pay	VBN
46545	994	14	to	to	IN
46545	994	15	insurance	insurance	NN
46545	994	16	companies	company	NNS
46545	994	17	(	(	-LRB-
46545	994	18	called	call	VBN
46545	994	19	_	_	NNP
46545	994	20	premiums	premium	NNS
46545	994	21	_	_	NNP
46545	994	22	)	)	-RRB-
46545	994	23	,	,	,
46545	994	24	in	in	IN
46545	994	25	consideration	consideration	NN
46545	994	26	of	of	IN
46545	994	27	which	which	WDT
46545	994	28	our	-PRON-	PRP$
46545	994	29	property	property	NN
46545	994	30	is	be	VBZ
46545	994	31	insured	insure	VBN
46545	994	32	against	against	IN
46545	994	33	loss	loss	NN
46545	994	34	by	by	IN
46545	994	35	fire	fire	NN
46545	994	36	,	,	,
46545	994	37	cyclones	cyclone	NNS
46545	994	38	,	,	,
46545	994	39	or	or	CC
46545	994	40	other	other	JJ
46545	994	41	disaster	disaster	NN
46545	994	42	.	.	.
46545	995	1	=	=	NFP
46545	995	2	57.=	57.=	XX
46545	995	3	_	_	NNP
46545	995	4	Rent_--A	Rent_--A	NNP
46545	995	5	nominal	nominal	JJ
46545	995	6	account	account	NN
46545	995	7	to	to	TO
46545	995	8	which	which	WDT
46545	995	9	is	be	VBZ
46545	995	10	charged	charge	VBN
46545	995	11	all	all	DT
46545	995	12	sums	sum	NNS
46545	995	13	paid	pay	VBN
46545	995	14	for	for	IN
46545	995	15	use	use	NN
46545	995	16	of	of	IN
46545	995	17	property	property	NN
46545	995	18	which	which	WDT
46545	995	19	we	-PRON-	PRP
46545	995	20	rent	rent	VBP
46545	995	21	or	or	CC
46545	995	22	lease	lease	VBP
46545	995	23	from	from	IN
46545	995	24	others	other	NNS
46545	995	25	for	for	IN
46545	995	26	the	the	DT
46545	995	27	benefit	benefit	NN
46545	995	28	of	of	IN
46545	995	29	our	-PRON-	PRP$
46545	995	30	business	business	NN
46545	995	31	--	--	:
46545	995	32	usually	usually	RB
46545	995	33	the	the	DT
46545	995	34	buildings	building	NNS
46545	995	35	in	in	IN
46545	995	36	which	which	WDT
46545	995	37	our	-PRON-	PRP$
46545	995	38	business	business	NN
46545	995	39	is	be	VBZ
46545	995	40	transacted	transact	VBN
46545	995	41	or	or	CC
46545	995	42	in	in	IN
46545	995	43	which	which	WDT
46545	995	44	our	-PRON-	PRP$
46545	995	45	goods	good	NNS
46545	995	46	are	be	VBP
46545	995	47	stored	store	VBN
46545	995	48	.	.	.
46545	996	1	=	=	NFP
46545	996	2	58.=	58.=	CD
46545	996	3	_	_	NNP
46545	996	4	Taxes_--A	Taxes_--A	NNP
46545	996	5	nominal	nominal	JJ
46545	996	6	account	account	NN
46545	996	7	to	to	TO
46545	996	8	which	which	WDT
46545	996	9	are	be	VBP
46545	996	10	charged	charge	VBN
46545	996	11	all	all	DT
46545	996	12	taxes	taxis	NNS
46545	996	13	and	and	CC
46545	996	14	license	license	NN
46545	996	15	fees	fee	NNS
46545	996	16	paid	pay	VBN
46545	996	17	on	on	IN
46545	996	18	account	account	NN
46545	996	19	of	of	IN
46545	996	20	property	property	NN
46545	996	21	owned	own	VBN
46545	996	22	or	or	CC
46545	996	23	business	business	NN
46545	996	24	transacted	transact	VBN
46545	996	25	.	.	.
46545	997	1	=	=	NFP
46545	997	2	59.=	59.=	CD
46545	997	3	_	_	NNP
46545	997	4	Interest_--This	interest_--this	DT
46545	997	5	is	be	VBZ
46545	997	6	a	a	DT
46545	997	7	nominal	nominal	JJ
46545	997	8	account	account	NN
46545	997	9	which	which	WDT
46545	997	10	should	should	MD
46545	997	11	include	include	VB
46545	997	12	only	only	JJ
46545	997	13	interest	interest	NN
46545	997	14	charges	charge	NNS
46545	997	15	paid	pay	VBN
46545	997	16	or	or	CC
46545	997	17	interest	interest	NN
46545	997	18	earned	earn	VBN
46545	997	19	on	on	IN
46545	997	20	account	account	NN
46545	997	21	of	of	IN
46545	997	22	capital	capital	NN
46545	997	23	.	.	.
46545	998	1	When	when	WRB
46545	998	2	we	-PRON-	PRP
46545	998	3	borrow	borrow	VBP
46545	998	4	money	money	NN
46545	998	5	or	or	CC
46545	998	6	discount	discount	VB
46545	998	7	a	a	DT
46545	998	8	note	note	NN
46545	998	9	,	,	,
46545	998	10	we	-PRON-	PRP
46545	998	11	do	do	VBP
46545	998	12	it	-PRON-	PRP
46545	998	13	because	because	IN
46545	998	14	we	-PRON-	PRP
46545	998	15	need	need	VBP
46545	998	16	cash	cash	NN
46545	998	17	capital	capital	NN
46545	998	18	,	,	,
46545	998	19	and	and	CC
46545	998	20	the	the	DT
46545	998	21	interest	interest	NN
46545	998	22	paid	pay	VBN
46545	998	23	is	be	VBZ
46545	998	24	a	a	DT
46545	998	25	capital	capital	NN
46545	998	26	expense	expense	NN
46545	998	27	or	or	CC
46545	998	28	a	a	DT
46545	998	29	direct	direct	JJ
46545	998	30	source	source	NN
46545	998	31	of	of	IN
46545	998	32	loss	loss	NN
46545	998	33	.	.	.
46545	999	1	Exchange	exchange	NN
46545	999	2	charged	charge	VBD
46545	999	3	for	for	IN
46545	999	4	the	the	DT
46545	999	5	collection	collection	NN
46545	999	6	of	of	IN
46545	999	7	notes	note	NNS
46545	999	8	and	and	CC
46545	999	9	drafts	draft	NNS
46545	999	10	belongs	belong	VBZ
46545	999	11	in	in	IN
46545	999	12	the	the	DT
46545	999	13	same	same	JJ
46545	999	14	class	class	NN
46545	999	15	.	.	.
46545	1000	1	All	all	DT
46545	1000	2	interest	interest	NN
46545	1000	3	paid	pay	VBN
46545	1000	4	for	for	IN
46545	1000	5	the	the	DT
46545	1000	6	use	use	NN
46545	1000	7	of	of	IN
46545	1000	8	money	money	NN
46545	1000	9	,	,	,
46545	1000	10	and	and	CC
46545	1000	11	exchange	exchange	NN
46545	1000	12	paid	pay	VBN
46545	1000	13	for	for	IN
46545	1000	14	the	the	DT
46545	1000	15	collection	collection	NN
46545	1000	16	of	of	IN
46545	1000	17	notes	note	NNS
46545	1000	18	,	,	,
46545	1000	19	drafts	draft	NNS
46545	1000	20	,	,	,
46545	1000	21	and	and	CC
46545	1000	22	checks	check	NNS
46545	1000	23	,	,	,
46545	1000	24	should	should	MD
46545	1000	25	be	be	VB
46545	1000	26	debited	debit	VBN
46545	1000	27	to	to	IN
46545	1000	28	interest	interest	NN
46545	1000	29	account	account	NN
46545	1000	30	.	.	.
46545	1001	1	When	when	WRB
46545	1001	2	we	-PRON-	PRP
46545	1001	3	save	save	VBP
46545	1001	4	the	the	DT
46545	1001	5	discount	discount	NN
46545	1001	6	by	by	IN
46545	1001	7	prepayment	prepayment	NN
46545	1001	8	of	of	IN
46545	1001	9	bills	bill	NNS
46545	1001	10	,	,	,
46545	1001	11	the	the	DT
46545	1001	12	discount	discount	NN
46545	1001	13	is	be	VBZ
46545	1001	14	earned	earn	VBN
46545	1001	15	by	by	IN
46545	1001	16	the	the	DT
46545	1001	17	use	use	NN
46545	1001	18	of	of	IN
46545	1001	19	capital	capital	NN
46545	1001	20	.	.	.
46545	1002	1	All	all	DT
46545	1002	2	such	such	JJ
46545	1002	3	earnings	earning	NNS
46545	1002	4	are	be	VBP
46545	1002	5	a	a	DT
46545	1002	6	direct	direct	JJ
46545	1002	7	source	source	NN
46545	1002	8	of	of	IN
46545	1002	9	profit	profit	NN
46545	1002	10	and	and	CC
46545	1002	11	should	should	MD
46545	1002	12	be	be	VB
46545	1002	13	credited	credit	VBN
46545	1002	14	to	to	IN
46545	1002	15	interest	interest	NN
46545	1002	16	account	account	NN
46545	1002	17	.	.	.
46545	1003	1	Discount	discount	NN
46545	1003	2	paid	pay	VBN
46545	1003	3	on	on	IN
46545	1003	4	notes	note	NNS
46545	1003	5	is	be	VBZ
46545	1003	6	interest	interest	NN
46545	1003	7	paid	pay	VBN
46545	1003	8	in	in	IN
46545	1003	9	advance	advance	NN
46545	1003	10	,	,	,
46545	1003	11	and	and	CC
46545	1003	12	should	should	MD
46545	1003	13	not	not	RB
46545	1003	14	be	be	VB
46545	1003	15	confused	confuse	VBN
46545	1003	16	with	with	IN
46545	1003	17	discounts	discount	NNS
46545	1003	18	allowed	allow	VBN
46545	1003	19	to	to	IN
46545	1003	20	customers	customer	NNS
46545	1003	21	for	for	IN
46545	1003	22	the	the	DT
46545	1003	23	prompt	prompt	JJ
46545	1003	24	payment	payment	NN
46545	1003	25	of	of	IN
46545	1003	26	bills	bill	NNS
46545	1003	27	;	;	:
46545	1003	28	the	the	DT
46545	1003	29	latter	latter	NN
46545	1003	30	is	be	VBZ
46545	1003	31	a	a	DT
46545	1003	32	reduction	reduction	NN
46545	1003	33	in	in	IN
46545	1003	34	the	the	DT
46545	1003	35	price	price	NN
46545	1003	36	received	receive	VBN
46545	1003	37	for	for	IN
46545	1003	38	our	-PRON-	PRP$
46545	1003	39	goods	good	NNS
46545	1003	40	,	,	,
46545	1003	41	and	and	CC
46545	1003	42	reduces	reduce	VBZ
46545	1003	43	trading	trading	NN
46545	1003	44	profits	profit	NNS
46545	1003	45	.	.	.
46545	1004	1	This	this	DT
46545	1004	2	question	question	NN
46545	1004	3	is	be	VBZ
46545	1004	4	discussed	discuss	VBN
46545	1004	5	under	under	IN
46545	1004	6	the	the	DT
46545	1004	7	head	head	NN
46545	1004	8	of	of	IN
46545	1004	9	_	_	NNP
46545	1004	10	Cash	Cash	NNP
46545	1004	11	Discounts	Discounts	NNPS
46545	1004	12	_	_	NNP
46545	1004	13	.	.	.
46545	1005	1	=	=	NFP
46545	1005	2	60.=	60.=	CD
46545	1005	3	_	_	NNP
46545	1005	4	Out	Out	NNP
46545	1005	5	Freight	Freight	NNP
46545	1005	6	and	and	CC
46545	1005	7	Express_--A	Express_--A	NNP
46545	1005	8	nominal	nominal	JJ
46545	1005	9	account	account	NN
46545	1005	10	which	which	WDT
46545	1005	11	is	be	VBZ
46545	1005	12	debited	debited	JJ
46545	1005	13	with	with	IN
46545	1005	14	all	all	DT
46545	1005	15	transportation	transportation	NN
46545	1005	16	charges	charge	NNS
46545	1005	17	paid	pay	VBN
46545	1005	18	on	on	IN
46545	1005	19	goods	good	NNS
46545	1005	20	that	that	WDT
46545	1005	21	we	-PRON-	PRP
46545	1005	22	ship	ship	VBP
46545	1005	23	,	,	,
46545	1005	24	whether	whether	IN
46545	1005	25	sales	sale	NNS
46545	1005	26	are	be	VBP
46545	1005	27	made	make	VBN
46545	1005	28	at	at	IN
46545	1005	29	delivered	deliver	VBN
46545	1005	30	prices	price	NNS
46545	1005	31	or	or	CC
46545	1005	32	freight	freight	NN
46545	1005	33	is	be	VBZ
46545	1005	34	paid	pay	VBN
46545	1005	35	as	as	IN
46545	1005	36	an	an	DT
46545	1005	37	accommodation	accommodation	NN
46545	1005	38	to	to	IN
46545	1005	39	the	the	DT
46545	1005	40	customer	customer	NN
46545	1005	41	.	.	.
46545	1006	1	When	when	WRB
46545	1006	2	goods	good	NNS
46545	1006	3	are	be	VBP
46545	1006	4	sold	sell	VBN
46545	1006	5	at	at	IN
46545	1006	6	f.	f.	NNP
46545	1006	7	o.	o.	NNP
46545	1006	8	b.	b.	NNP
46545	1006	9	prices	price	NNS
46545	1006	10	,	,	,
46545	1006	11	and	and	CC
46545	1006	12	the	the	DT
46545	1006	13	freight	freight	NN
46545	1006	14	is	be	VBZ
46545	1006	15	paid	pay	VBN
46545	1006	16	by	by	IN
46545	1006	17	us	-PRON-	PRP
46545	1006	18	as	as	IN
46545	1006	19	an	an	DT
46545	1006	20	accommodation	accommodation	NN
46545	1006	21	to	to	IN
46545	1006	22	the	the	DT
46545	1006	23	customer	customer	NN
46545	1006	24	,	,	,
46545	1006	25	out	out	RP
46545	1006	26	freight	freight	NN
46545	1006	27	should	should	MD
46545	1006	28	be	be	VB
46545	1006	29	credited	credit	VBN
46545	1006	30	and	and	CC
46545	1006	31	the	the	DT
46545	1006	32	customer	customer	NN
46545	1006	33	debited	debit	VBD
46545	1006	34	.	.	.
46545	1007	1	This	this	DT
46545	1007	2	should	should	MD
46545	1007	3	not	not	RB
46545	1007	4	be	be	VB
46545	1007	5	confused	confuse	VBN
46545	1007	6	with	with	IN
46545	1007	7	_	_	NNP
46545	1007	8	in	in	IN
46545	1007	9	freight	freight	NN
46545	1007	10	_	_	NNP
46545	1007	11	,	,	,
46545	1007	12	or	or	CC
46545	1007	13	freight	freight	NN
46545	1007	14	paid	pay	VBN
46545	1007	15	on	on	IN
46545	1007	16	goods	good	NNS
46545	1007	17	received	receive	VBN
46545	1007	18	,	,	,
46545	1007	19	as	as	IN
46545	1007	20	such	such	JJ
46545	1007	21	charges	charge	NNS
46545	1007	22	add	add	VBP
46545	1007	23	to	to	IN
46545	1007	24	the	the	DT
46545	1007	25	cost	cost	NN
46545	1007	26	of	of	IN
46545	1007	27	the	the	DT
46545	1007	28	goods	good	NNS
46545	1007	29	and	and	CC
46545	1007	30	should	should	MD
46545	1007	31	be	be	VB
46545	1007	32	charged	charge	VBN
46545	1007	33	to	to	IN
46545	1007	34	the	the	DT
46545	1007	35	account	account	NN
46545	1007	36	representing	represent	VBG
46545	1007	37	that	that	IN
46545	1007	38	particular	particular	JJ
46545	1007	39	class	class	NN
46545	1007	40	of	of	IN
46545	1007	41	goods	good	NNS
46545	1007	42	.	.	.
46545	1008	1	=	=	NFP
46545	1008	2	61.=	61.=	CD
46545	1008	3	_	_	NNP
46545	1008	4	Heat	Heat	NNP
46545	1008	5	and	and	CC
46545	1008	6	Light_--This	light_--this	JJ
46545	1008	7	account	account	NN
46545	1008	8	is	be	VBZ
46545	1008	9	debited	debited	JJ
46545	1008	10	with	with	IN
46545	1008	11	all	all	DT
46545	1008	12	sums	sum	NNS
46545	1008	13	paid	pay	VBN
46545	1008	14	for	for	IN
46545	1008	15	fuel	fuel	NN
46545	1008	16	,	,	,
46545	1008	17	heating	heating	NN
46545	1008	18	bills	bill	NNS
46545	1008	19	,	,	,
46545	1008	20	lighting	lighting	NN
46545	1008	21	bills	bill	NNS
46545	1008	22	,	,	,
46545	1008	23	and	and	CC
46545	1008	24	lighting	lighting	NN
46545	1008	25	supplies	supply	NNS
46545	1008	26	.	.	.
46545	1009	1	=	=	NFP
46545	1009	2	62.=	62.=	CD
46545	1009	3	_	_	NNP
46545	1009	4	Labor_--A	Labor_--A	NNP
46545	1009	5	nominal	nominal	JJ
46545	1009	6	account	account	NN
46545	1009	7	which	which	WDT
46545	1009	8	is	be	VBZ
46545	1009	9	debited	debited	JJ
46545	1009	10	with	with	IN
46545	1009	11	all	all	DT
46545	1009	12	sums	sum	NNS
46545	1009	13	paid	pay	VBN
46545	1009	14	as	as	IN
46545	1009	15	wages	wage	NNS
46545	1009	16	to	to	IN
46545	1009	17	mechanics	mechanic	NNS
46545	1009	18	or	or	CC
46545	1009	19	laborers	laborer	NNS
46545	1009	20	employed	employ	VBN
46545	1009	21	by	by	IN
46545	1009	22	the	the	DT
46545	1009	23	business	business	NN
46545	1009	24	.	.	.
46545	1010	1	=	=	NFP
46545	1010	2	63.=	63.=	LS
46545	1010	3	_	_	NNP
46545	1010	4	Salaries_--A	Salaries_--A	NNP
46545	1010	5	nominal	nominal	JJ
46545	1010	6	account	account	NN
46545	1010	7	which	which	WDT
46545	1010	8	is	be	VBZ
46545	1010	9	debited	debited	JJ
46545	1010	10	with	with	IN
46545	1010	11	all	all	DT
46545	1010	12	salaries	salary	NNS
46545	1010	13	paid	pay	VBN
46545	1010	14	to	to	IN
46545	1010	15	managers	manager	NNS
46545	1010	16	,	,	,
46545	1010	17	salesmen	salesman	NNS
46545	1010	18	,	,	,
46545	1010	19	clerks	clerk	NNS
46545	1010	20	,	,	,
46545	1010	21	and	and	CC
46545	1010	22	others	other	NNS
46545	1010	23	employed	employ	VBN
46545	1010	24	in	in	IN
46545	1010	25	the	the	DT
46545	1010	26	administration	administration	NN
46545	1010	27	of	of	IN
46545	1010	28	the	the	DT
46545	1010	29	business	business	NN
46545	1010	30	.	.	.
46545	1011	1	RULES	RULES	NNP
46545	1011	2	FOR	for	IN
46545	1011	3	JOURNALIZING	journalizing	NN
46545	1011	4	=	=	SYM
46545	1011	5	64.=	64.=	VBZ
46545	1011	6	Journalizing	journalizing	NN
46545	1011	7	is	be	VBZ
46545	1011	8	one	one	CD
46545	1011	9	of	of	IN
46545	1011	10	the	the	DT
46545	1011	11	most	most	RBS
46545	1011	12	important	important	JJ
46545	1011	13	operations	operation	NNS
46545	1011	14	in	in	IN
46545	1011	15	bookkeeping	bookkeeping	NN
46545	1011	16	,	,	,
46545	1011	17	since	since	IN
46545	1011	18	journalizing	journalize	VBG
46545	1011	19	a	a	DT
46545	1011	20	transaction	transaction	NN
46545	1011	21	involves	involve	VBZ
46545	1011	22	the	the	DT
46545	1011	23	selection	selection	NN
46545	1011	24	of	of	IN
46545	1011	25	the	the	DT
46545	1011	26	proper	proper	JJ
46545	1011	27	accounts	account	NNS
46545	1011	28	to	to	TO
46545	1011	29	be	be	VB
46545	1011	30	debited	debit	VBN
46545	1011	31	and	and	CC
46545	1011	32	credited	credit	VBN
46545	1011	33	completing	complete	VBG
46545	1011	34	the	the	DT
46545	1011	35	double	double	JJ
46545	1011	36	entry	entry	NN
46545	1011	37	.	.	.
46545	1012	1	With	with	IN
46545	1012	2	the	the	DT
46545	1012	3	use	use	NN
46545	1012	4	of	of	IN
46545	1012	5	separate	separate	JJ
46545	1012	6	sales	sale	NNS
46545	1012	7	and	and	CC
46545	1012	8	purchase	purchase	NN
46545	1012	9	records	record	NNS
46545	1012	10	,	,	,
46545	1012	11	the	the	DT
46545	1012	12	journal	journal	NN
46545	1012	13	itself	-PRON-	PRP
46545	1012	14	is	be	VBZ
46545	1012	15	used	use	VBN
46545	1012	16	principally	principally	RB
46545	1012	17	for	for	IN
46545	1012	18	those	those	DT
46545	1012	19	entries	entry	NNS
46545	1012	20	involving	involve	VBG
46545	1012	21	a	a	DT
46545	1012	22	transfer	transfer	NN
46545	1012	23	of	of	IN
46545	1012	24	values	value	NNS
46545	1012	25	from	from	IN
46545	1012	26	one	one	CD
46545	1012	27	account	account	NN
46545	1012	28	to	to	IN
46545	1012	29	another	another	DT
46545	1012	30	.	.	.
46545	1013	1	These	these	DT
46545	1013	2	are	be	VBP
46545	1013	3	frequently	frequently	RB
46545	1013	4	referred	refer	VBN
46545	1013	5	to	to	IN
46545	1013	6	as	as	IN
46545	1013	7	_	_	NNP
46545	1013	8	cross	cross	NNP
46545	1013	9	entries	entrie	VBZ
46545	1013	10	_	_	NNP
46545	1013	11	.	.	.
46545	1014	1	The	the	DT
46545	1014	2	number	number	NN
46545	1014	3	of	of	IN
46545	1014	4	possible	possible	JJ
46545	1014	5	entries	entry	NNS
46545	1014	6	of	of	IN
46545	1014	7	this	this	DT
46545	1014	8	class	class	NN
46545	1014	9	is	be	VBZ
46545	1014	10	practically	practically	RB
46545	1014	11	unlimited	unlimited	JJ
46545	1014	12	,	,	,
46545	1014	13	and	and	CC
46545	1014	14	they	-PRON-	PRP
46545	1014	15	require	require	VBP
46545	1014	16	careful	careful	JJ
46545	1014	17	study	study	NN
46545	1014	18	on	on	IN
46545	1014	19	the	the	DT
46545	1014	20	part	part	NN
46545	1014	21	of	of	IN
46545	1014	22	the	the	DT
46545	1014	23	bookkeeper	bookkeeper	NN
46545	1014	24	.	.	.
46545	1015	1	Rules	rule	NNS
46545	1015	2	for	for	IN
46545	1015	3	journalizing	journalizing	NN
46545	1015	4	are	be	VBP
46545	1015	5	frequently	frequently	RB
46545	1015	6	referred	refer	VBN
46545	1015	7	to	to	IN
46545	1015	8	in	in	IN
46545	1015	9	bookkeeping	bookkeepe	VBG
46545	1015	10	textbooks	textbook	NNS
46545	1015	11	;	;	:
46545	1015	12	but	but	CC
46545	1015	13	,	,	,
46545	1015	14	since	since	IN
46545	1015	15	the	the	DT
46545	1015	16	custom	custom	NN
46545	1015	17	of	of	IN
46545	1015	18	journalizing	journalize	VBG
46545	1015	19	every	every	DT
46545	1015	20	transaction	transaction	NN
46545	1015	21	is	be	VBZ
46545	1015	22	now	now	RB
46545	1015	23	obsolete	obsolete	JJ
46545	1015	24	,	,	,
46545	1015	25	the	the	DT
46545	1015	26	term	term	NN
46545	1015	27	is	be	VBZ
46545	1015	28	no	no	RB
46545	1015	29	longer	long	RBR
46545	1015	30	sufficiently	sufficiently	RB
46545	1015	31	descriptive	descriptive	JJ
46545	1015	32	.	.	.
46545	1016	1	A	a	DT
46545	1016	2	better	well	JJR
46545	1016	3	term	term	NN
46545	1016	4	to	to	TO
46545	1016	5	use	use	NN
46545	1016	6	would	would	MD
46545	1016	7	be	be	VB
46545	1016	8	_	_	NNP
46545	1016	9	rules	rule	NNS
46545	1016	10	for	for	IN
46545	1016	11	debit	debit	NN
46545	1016	12	and	and	CC
46545	1016	13	credit	credit	NN
46545	1016	14	_	_	NNP
46545	1016	15	,	,	,
46545	1016	16	for	for	IN
46545	1016	17	it	-PRON-	PRP
46545	1016	18	is	be	VBZ
46545	1016	19	the	the	DT
46545	1016	20	rules	rule	NNS
46545	1016	21	of	of	IN
46545	1016	22	debit	debit	NN
46545	1016	23	and	and	CC
46545	1016	24	credit	credit	NN
46545	1016	25	that	that	WDT
46545	1016	26	must	must	MD
46545	1016	27	be	be	VB
46545	1016	28	followed	follow	VBN
46545	1016	29	when	when	WRB
46545	1016	30	a	a	DT
46545	1016	31	journal	journal	NN
46545	1016	32	entry	entry	NN
46545	1016	33	is	be	VBZ
46545	1016	34	to	to	TO
46545	1016	35	be	be	VB
46545	1016	36	made	make	VBN
46545	1016	37	.	.	.
46545	1017	1	[	[	-LRB-
46545	1017	2	Illustration	illustration	NN
46545	1017	3	]	]	-RRB-
46545	1017	4	=	=	SYM
46545	1017	5	65	65	CD
46545	1017	6	.	.	.
46545	1018	1	Three	three	CD
46545	1018	2	-	-	HYPH
46545	1018	3	Column	column	NN
46545	1018	4	Journal.=	Journal.=	NNP
46545	1018	5	A	a	DT
46545	1018	6	three	three	CD
46545	1018	7	-	-	HYPH
46545	1018	8	column	column	NN
46545	1018	9	journal	journal	NN
46545	1018	10	suitable	suitable	JJ
46545	1018	11	for	for	IN
46545	1018	12	a	a	DT
46545	1018	13	small	small	JJ
46545	1018	14	business	business	NN
46545	1018	15	is	be	VBZ
46545	1018	16	shown	show	VBN
46545	1018	17	above	above	RB
46545	1018	18	.	.	.
46545	1019	1	The	the	DT
46545	1019	2	third	third	JJ
46545	1019	3	column	column	NN
46545	1019	4	is	be	VBZ
46545	1019	5	used	use	VBN
46545	1019	6	for	for	IN
46545	1019	7	sales	sale	NNS
46545	1019	8	only	only	RB
46545	1019	9	,	,	,
46545	1019	10	while	while	IN
46545	1019	11	the	the	DT
46545	1019	12	first	first	JJ
46545	1019	13	two	two	CD
46545	1019	14	columns	column	NNS
46545	1019	15	are	be	VBP
46545	1019	16	used	use	VBN
46545	1019	17	for	for	IN
46545	1019	18	regular	regular	JJ
46545	1019	19	journal	journal	NN
46545	1019	20	entries	entry	NNS
46545	1019	21	.	.	.
46545	1020	1	The	the	DT
46545	1020	2	use	use	NN
46545	1020	3	of	of	IN
46545	1020	4	the	the	DT
46545	1020	5	column	column	NN
46545	1020	6	for	for	IN
46545	1020	7	sales	sale	NNS
46545	1020	8	answers	answer	NNS
46545	1020	9	the	the	DT
46545	1020	10	same	same	JJ
46545	1020	11	purpose	purpose	NN
46545	1020	12	as	as	IN
46545	1020	13	a	a	DT
46545	1020	14	sales	sale	NNS
46545	1020	15	book	book	NN
46545	1020	16	,	,	,
46545	1020	17	and	and	CC
46545	1020	18	total	total	JJ
46545	1020	19	sales	sale	NNS
46545	1020	20	are	be	VBP
46545	1020	21	posted	post	VBN
46545	1020	22	to	to	IN
46545	1020	23	the	the	DT
46545	1020	24	credit	credit	NN
46545	1020	25	of	of	IN
46545	1020	26	sales	sale	NNS
46545	1020	27	account	account	VBP
46545	1020	28	at	at	IN
46545	1020	29	the	the	DT
46545	1020	30	end	end	NN
46545	1020	31	of	of	IN
46545	1020	32	the	the	DT
46545	1020	33	month	month	NN
46545	1020	34	.	.	.
46545	1021	1	SAMPLE	SAMPLE	NNP
46545	1021	2	TRANSACTIONS	TRANSACTIONS	NNP
46545	1021	3	=	=	NFP
46545	1021	4	66.=	66.=	XX
46545	1021	5	For	for	IN
46545	1021	6	the	the	DT
46545	1021	7	purpose	purpose	NN
46545	1021	8	of	of	IN
46545	1021	9	demonstrating	demonstrate	VBG
46545	1021	10	the	the	DT
46545	1021	11	principles	principle	NNS
46545	1021	12	of	of	IN
46545	1021	13	debit	debit	NN
46545	1021	14	and	and	CC
46545	1021	15	credit	credit	NN
46545	1021	16	as	as	IN
46545	1021	17	exemplified	exemplify	VBN
46545	1021	18	in	in	IN
46545	1021	19	the	the	DT
46545	1021	20	journal	journal	NN
46545	1021	21	,	,	,
46545	1021	22	the	the	DT
46545	1021	23	following	follow	VBG
46545	1021	24	transactions	transaction	NNS
46545	1021	25	except	except	IN
46545	1021	26	those	those	DT
46545	1021	27	involving	involve	VBG
46545	1021	28	cash	cash	NN
46545	1021	29	are	be	VBP
46545	1021	30	_	_	NNP
46545	1021	31	journalized	journalize	VBN
46545	1021	32	_	_	NNP
46545	1021	33	in	in	IN
46545	1021	34	a	a	DT
46545	1021	35	three	three	CD
46545	1021	36	-	-	HYPH
46545	1021	37	column	column	NN
46545	1021	38	journal	journal	NN
46545	1021	39	.	.	.
46545	1022	1	The	the	DT
46545	1022	2	third	third	JJ
46545	1022	3	column	column	NN
46545	1022	4	is	be	VBZ
46545	1022	5	used	use	VBN
46545	1022	6	for	for	IN
46545	1022	7	sales	sale	NNS
46545	1022	8	,	,	,
46545	1022	9	and	and	CC
46545	1022	10	it	-PRON-	PRP
46545	1022	11	is	be	VBZ
46545	1022	12	to	to	TO
46545	1022	13	be	be	VB
46545	1022	14	understood	understand	VBN
46545	1022	15	that	that	IN
46545	1022	16	a	a	DT
46545	1022	17	cash	cash	NN
46545	1022	18	account	account	NN
46545	1022	19	is	be	VBZ
46545	1022	20	kept	keep	VBN
46545	1022	21	in	in	IN
46545	1022	22	a	a	DT
46545	1022	23	separate	separate	JJ
46545	1022	24	cash	cash	NN
46545	1022	25	book	book	NN
46545	1022	26	.	.	.
46545	1023	1	--April	--April	:
46545	1023	2	2	2	CD
46545	1023	3	-	-	:
46545	1023	4	-	-	:
46545	1023	5	Sold	sell	VBN
46545	1023	6	to	to	IN
46545	1023	7	Hiram	Hiram	NNP
46545	1023	8	Watson	Watson	NNP
46545	1023	9	on	on	IN
46545	1023	10	account	account	NN
46545	1023	11	10	10	CD
46545	1023	12	#	#	NN
46545	1023	13	gran	gran	NN
46545	1023	14	.	.	.
46545	1024	1	sugar	sugar	NN
46545	1024	2	5½c	5½c	NNP
46545	1024	3	.	.	.
46545	1025	1	$	$	$
46545	1025	2	.55	.55	CD
46545	1025	3	3	3	CD
46545	1025	4	bars	bar	NNS
46545	1025	5	soap	soap	NN
46545	1025	6	.25	.25	NFP
46545	1025	7	2	2	CD
46545	1025	8	#	#	$
46545	1025	9	starch	starch	NN
46545	1025	10	5	5	CD
46545	1025	11	.10	.10	SYM
46545	1025	12	2	2	CD
46545	1025	13	cans	can	NNS
46545	1025	14	corn	corn	NN
46545	1025	15	.25	.25	.
46545	1025	16	$	$	$
46545	1025	17	1.15	1.15	CD
46545	1025	18	----	----	CD
46545	1025	19	--2	--2	:
46545	1025	20	-	-	HYPH
46545	1025	21	-	-	:
46545	1025	22	Paid	pay	VBN
46545	1025	23	electric	electric	JJ
46545	1025	24	light	light	JJ
46545	1025	25	bill	bill	NN
46545	1025	26	--	--	:
46545	1025	27	cash	cash	VB
46545	1025	28	4.75	4.75	CD
46545	1025	29	--2	--2	HYPH
46545	1025	30	-	-	:
46545	1025	31	-	-	:
46545	1025	32	Sold	sell	VBN
46545	1025	33	for	for	IN
46545	1025	34	cash	cash	NN
46545	1025	35	sundry	sundry	JJ
46545	1025	36	merchandise	merchandise	NN
46545	1025	37	8.60	8.60	CD
46545	1025	38	--3	--3	CD
46545	1025	39	-	-	:
46545	1025	40	-	-	:
46545	1025	41	Bought	buy	VBN
46545	1025	42	from	from	IN
46545	1025	43	Eureka	Eureka	NNP
46545	1025	44	Milling	Milling	NNP
46545	1025	45	Co.	Co.	NNP
46545	1025	46	on	on	IN
46545	1025	47	account	account	NN
46545	1025	48	5	5	CD
46545	1025	49	bbls	bbl	VBN
46545	1025	50	.	.	.
46545	1026	1	XXX	XXX	NNP
46545	1026	2	flour	flour	NN
46545	1026	3	3.75	3.75	CD
46545	1026	4	18.75	18.75	CD
46545	1026	5	--4	--4	CD
46545	1026	6	-	-	HYPH
46545	1026	7	-	-	:
46545	1026	8	Sold	sell	VBN
46545	1026	9	to	to	IN
46545	1026	10	J.	J.	NNP
46545	1026	11	L.	L.	NNP
46545	1026	12	Jarvis	Jarvis	NNP
46545	1026	13	on	on	IN
46545	1026	14	account	account	NNP
46545	1026	15	¼	¼	NNP
46545	1026	16	bbl	bbl	NNP
46545	1026	17	.	.	.
46545	1027	1	flour	flour	NN
46545	1027	2	1.25	1.25	CD
46545	1027	3	2	2	CD
46545	1027	4	#	#	$
46545	1027	5	butter	butter	NN
46545	1027	6	.32	.32	NFP
46545	1027	7	.64	.64	NFP
46545	1027	8	1	1	CD
46545	1027	9	#	#	$
46545	1027	10	coffee	coffee	NN
46545	1027	11	.30	.30	NFP
46545	1027	12	10	10	CD
46545	1027	13	#	#	$
46545	1027	14	lard	lard	NN
46545	1027	15	.11	.11	CD
46545	1027	16	1.10	1.10	CD
46545	1027	17	3.29	3.29	CD
46545	1027	18	----	----	CD
46545	1027	19	--4	--4	-LRB-
46545	1027	20	-	-	:
46545	1027	21	-	-	:
46545	1027	22	Bought	buy	VBN
46545	1027	23	from	from	IN
46545	1027	24	J.	J.	NNP
46545	1027	25	L.	L.	NNP
46545	1027	26	Jarvis	Jarvis	NNP
46545	1027	27	on	on	IN
46545	1027	28	account	account	NN
46545	1027	29	Fire	Fire	NNP
46545	1027	30	Insurance	Insurance	NNP
46545	1027	31	on	on	IN
46545	1027	32	stock	stock	NN
46545	1027	33	and	and	CC
46545	1027	34	fixtures	fixture	NNS
46545	1027	35	,	,	,
46545	1027	36	$	$	$
46545	1027	37	3,000.00	3,000.00	CD
46545	1027	38	for	for	IN
46545	1027	39	one	one	CD
46545	1027	40	year	year	NN
46545	1027	41	from	from	IN
46545	1027	42	date	date	NN
46545	1027	43	18.00	18.00	CD
46545	1027	44	--5	--5	NN
46545	1027	45	-	-	HYPH
46545	1027	46	-	-	:
46545	1027	47	Paid	Paid	NNP
46545	1027	48	Eureka	Eureka	NNP
46545	1027	49	Milling	Milling	NNP
46545	1027	50	Co.	Co.	NNP
46545	1027	51	cash	cash	NN
46545	1027	52	18.75	18.75	CD
46545	1027	53	--6	--6	:
46545	1027	54	-	-	:
46545	1027	55	-	-	:
46545	1027	56	Sold	sell	VBN
46545	1027	57	to	to	IN
46545	1027	58	J.	J.	NNP
46545	1027	59	L.	L.	NNP
46545	1027	60	Jarvis	Jarvis	NNP
46545	1027	61	on	on	IN
46545	1027	62	account	account	NN
46545	1027	63	1	1	CD
46545	1027	64	#	#	NN
46545	1027	65	cheese	cheese	NN
46545	1027	66	.16	.16	NFP
46545	1027	67	1	1	CD
46545	1027	68	doz	doz	NN
46545	1027	69	.	.	.
46545	1028	1	eggs	egg	NNS
46545	1028	2	.22	.22	CD
46545	1028	3	1	1	CD
46545	1028	4	#	#	$
46545	1028	5	baking	bake	VBG
46545	1028	6	powder	powder	NN
46545	1028	7	.50	.50	CD
46545	1028	8	3	3	CD
46545	1028	9	bu	bu	NNP
46545	1028	10	.	.	.
46545	1029	1	potatoes	potato	NNS
46545	1029	2	.65	.65	NFP
46545	1029	3	1.95	1.95	CD
46545	1029	4	2.83	2.83	CD
46545	1029	5	----	----	NFP
46545	1029	6	--6	--6	:
46545	1029	7	-	-	:
46545	1029	8	-	-	:
46545	1029	9	Bought	buy	VBN
46545	1029	10	from	from	IN
46545	1029	11	Atlas	Atlas	NNP
46545	1029	12	Safe	Safe	NNP
46545	1029	13	Co.	Co.	NNP
46545	1029	14	on	on	IN
46545	1029	15	account	account	NN
46545	1029	16	1	1	CD
46545	1029	17	office	office	NN
46545	1029	18	safe	safe	JJ
46545	1029	19	50.00	50.00	CD
46545	1029	20	Paid	Paid	NNP
46545	1029	21	cash	cash	NN
46545	1029	22	for	for	IN
46545	1029	23	repairs	repair	NNS
46545	1029	24	to	to	TO
46545	1029	25	door	door	VB
46545	1029	26	lock	lock	NN
46545	1029	27	.40	.40	NFP
46545	1029	28	Sold	sell	VBN
46545	1029	29	for	for	IN
46545	1029	30	cash	cash	NN
46545	1029	31	sundry	sundry	JJ
46545	1029	32	merchandise	merchandise	NN
46545	1029	33	16.70	16.70	CD
46545	1029	34	[	[	-LRB-
46545	1029	35	Illustration	illustration	NN
46545	1029	36	]	]	-RRB-
46545	1029	37	[	[	-LRB-
46545	1029	38	Illustration	illustration	NN
46545	1029	39	]	]	-RRB-
46545	1029	40	EXAMPLES	examples	VB
46545	1029	41	FOR	for	IN
46545	1029	42	PRACTICE	practice	NN
46545	1029	43	1	1	CD
46545	1029	44	.	.	.
46545	1030	1	After	after	IN
46545	1030	2	you	-PRON-	PRP
46545	1030	3	become	become	VBP
46545	1030	4	familiar	familiar	JJ
46545	1030	5	with	with	IN
46545	1030	6	each	each	DT
46545	1030	7	entry	entry	NN
46545	1030	8	and	and	CC
46545	1030	9	the	the	DT
46545	1030	10	nature	nature	NN
46545	1030	11	of	of	IN
46545	1030	12	the	the	DT
46545	1030	13	accounts	account	NNS
46545	1030	14	to	to	TO
46545	1030	15	be	be	VB
46545	1030	16	debited	debit	VBN
46545	1030	17	or	or	CC
46545	1030	18	credited	credit	VBN
46545	1030	19	,	,	,
46545	1030	20	journalize	journalize	VB
46545	1030	21	the	the	DT
46545	1030	22	transactions	transaction	NNS
46545	1030	23	given	give	VBN
46545	1030	24	in	in	IN
46545	1030	25	Article	Article	NNP
46545	1030	26	66	66	CD
46545	1030	27	,	,	,
46545	1030	28	then	then	RB
46545	1030	29	compare	compare	VB
46545	1030	30	with	with	IN
46545	1030	31	the	the	DT
46545	1030	32	model	model	NN
46545	1030	33	journal	journal	NNP
46545	1030	34	,	,	,
46545	1030	35	and	and	CC
46545	1030	36	see	see	VB
46545	1030	37	if	if	IN
46545	1030	38	your	-PRON-	PRP$
46545	1030	39	work	work	NN
46545	1030	40	is	be	VBZ
46545	1030	41	correct	correct	JJ
46545	1030	42	.	.	.
46545	1031	1	2	2	LS
46545	1031	2	.	.	.
46545	1032	1	Journalize	journalize	VB
46545	1032	2	the	the	DT
46545	1032	3	following	follow	VBG
46545	1032	4	transactions	transaction	NNS
46545	1032	5	:	:	:
46545	1032	6	--April	--April	:
46545	1032	7	10	10	CD
46545	1032	8	-	-	HYPH
46545	1032	9	-	-	:
46545	1032	10	Bought	buy	VBN
46545	1032	11	from	from	IN
46545	1032	12	David	David	NNP
46545	1032	13	Cole	Cole	NNP
46545	1032	14	&	&	CC
46545	1032	15	Son	Son	NNP
46545	1032	16	on	on	IN
46545	1032	17	account	account	NN
46545	1032	18	100	100	CD
46545	1032	19	bbls	bbl	VBN
46545	1032	20	.	.	.
46545	1033	1	flour	flour	NN
46545	1033	2	at	at	IN
46545	1033	3	$	$	$
46545	1033	4	4.60	4.60	CD
46545	1033	5	$	$	$
46545	1033	6	460.00	460.00	CD
46545	1033	7	--10	--10	CD
46545	1033	8	-	-	HYPH
46545	1033	9	-	-	:
46545	1033	10	Sold	sell	VBN
46545	1033	11	to	to	IN
46545	1033	12	L.	L.	NNP
46545	1033	13	H.	H.	NNP
46545	1033	14	Stebbins	Stebbins	NNP
46545	1033	15	on	on	IN
46545	1033	16	account	account	NN
46545	1033	17	20	20	CD
46545	1033	18	bbls	bbl	VBN
46545	1033	19	.	.	.
46545	1034	1	flour	flour	NN
46545	1034	2	at	at	IN
46545	1034	3	5.10	5.10	CD
46545	1034	4	102.00	102.00	CD
46545	1034	5	--10	--10	CD
46545	1034	6	-	-	:
46545	1034	7	-	-	:
46545	1034	8	Sold	sell	VBN
46545	1034	9	to	to	IN
46545	1034	10	Henry	Henry	NNP
46545	1034	11	Waterbury	Waterbury	NNP
46545	1034	12	on	on	IN
46545	1034	13	account	account	NN
46545	1034	14	30	30	CD
46545	1034	15	bu	bu	NN
46545	1034	16	.	.	.
46545	1035	1	beans	bean	NNS
46545	1035	2	2.00	2.00	CD
46545	1035	3	60.00	60.00	CD
46545	1035	4	20	20	CD
46545	1035	5	"	"	''
46545	1035	6	oats	oat	NNS
46545	1035	7	.37	.37	.
46545	1035	8	7.40	7.40	CD
46545	1035	9	--11	--11	NNP
46545	1035	10	-	-	HYPH
46545	1035	11	-	-	:
46545	1035	12	Paid	pay	VBN
46545	1035	13	to	to	IN
46545	1035	14	David	David	NNP
46545	1035	15	Cole	Cole	NNP
46545	1035	16	&	&	CC
46545	1035	17	Son	Son	NNP
46545	1035	18	Cash	Cash	NNP
46545	1035	19	on	on	IN
46545	1035	20	account	account	NN
46545	1035	21	160.00	160.00	CD
46545	1035	22	Gave	give	VBD
46545	1035	23	them	-PRON-	PRP
46545	1035	24	my	-PRON-	PRP$
46545	1035	25	note	note	NN
46545	1035	26	for	for	IN
46545	1035	27	30	30	CD
46545	1035	28	days	day	NNS
46545	1035	29	300.00	300.00	CD
46545	1035	30	--11	--11	JJ
46545	1035	31	-	-	HYPH
46545	1035	32	-	-	:
46545	1035	33	Received	received	JJ
46545	1035	34	note	note	NN
46545	1035	35	from	from	IN
46545	1035	36	L.	L.	NNP
46545	1035	37	H.	H.	NNP
46545	1035	38	Stebbins	Stebbins	NNP
46545	1035	39	for	for	IN
46545	1035	40	30	30	CD
46545	1035	41	days	day	NNS
46545	1035	42	to	to	TO
46545	1035	43	balance	balance	NN
46545	1035	44	account	account	NN
46545	1035	45	102.00	102.00	CD
46545	1035	46	--12	--12	NNP
46545	1035	47	-	-	HYPH
46545	1035	48	-	-	:
46545	1035	49	Paid	pay	VBN
46545	1035	50	cash	cash	NN
46545	1035	51	for	for	IN
46545	1035	52	harness	harness	JJ
46545	1035	53	oil	oil	NN
46545	1035	54	.35	.35	.
46545	1035	55	--12	--12	CD
46545	1035	56	-	-	HYPH
46545	1035	57	-	-	:
46545	1035	58	Henry	Henry	NNP
46545	1035	59	Waterbury	Waterbury	NNP
46545	1035	60	paid	pay	VBD
46545	1035	61	cash	cash	NN
46545	1035	62	on	on	IN
46545	1035	63	account	account	NN
46545	1035	64	40.00	40.00	CD
46545	1035	65	RULES	rule	NNS
46545	1035	66	FOR	for	IN
46545	1035	67	POSTING	post	VBG
46545	1035	68	=	=	SYM
46545	1035	69	67.=	67.=	.
46545	1035	70	The	the	DT
46545	1035	71	act	act	NN
46545	1035	72	of	of	IN
46545	1035	73	transferring	transfer	VBG
46545	1035	74	all	all	DT
46545	1035	75	items	item	NNS
46545	1035	76	from	from	IN
46545	1035	77	the	the	DT
46545	1035	78	journal	journal	NN
46545	1035	79	,	,	,
46545	1035	80	sales	sale	NNS
46545	1035	81	book	book	NN
46545	1035	82	,	,	,
46545	1035	83	purchase	purchase	NN
46545	1035	84	book	book	NN
46545	1035	85	,	,	,
46545	1035	86	cash	cash	NN
46545	1035	87	book	book	NN
46545	1035	88	,	,	,
46545	1035	89	or	or	CC
46545	1035	90	other	other	JJ
46545	1035	91	books	book	NNS
46545	1035	92	to	to	IN
46545	1035	93	the	the	DT
46545	1035	94	ledger	ledger	NNP
46545	1035	95	is	be	VBZ
46545	1035	96	called	call	VBN
46545	1035	97	_	_	NNP
46545	1035	98	posting	post	VBG
46545	1035	99	_	_	NNP
46545	1035	100	.	.	.
46545	1036	1	All	all	DT
46545	1036	2	items	item	NNS
46545	1036	3	relating	relate	VBG
46545	1036	4	to	to	IN
46545	1036	5	one	one	CD
46545	1036	6	account	account	NN
46545	1036	7	are	be	VBP
46545	1036	8	posted	post	VBN
46545	1036	9	to	to	IN
46545	1036	10	that	that	DT
46545	1036	11	account	account	NN
46545	1036	12	in	in	IN
46545	1036	13	the	the	DT
46545	1036	14	ledger	ledger	NN
46545	1036	15	;	;	:
46545	1036	16	thus	thus	RB
46545	1036	17	all	all	DT
46545	1036	18	sales	sale	NNS
46545	1036	19	are	be	VBP
46545	1036	20	posted	post	VBN
46545	1036	21	to	to	IN
46545	1036	22	the	the	DT
46545	1036	23	sales	sale	NNS
46545	1036	24	account	account	NN
46545	1036	25	,	,	,
46545	1036	26	and	and	CC
46545	1036	27	all	all	DT
46545	1036	28	transactions	transaction	NNS
46545	1036	29	with	with	IN
46545	1036	30	a	a	DT
46545	1036	31	person	person	NN
46545	1036	32	are	be	VBP
46545	1036	33	posted	post	VBN
46545	1036	34	to	to	IN
46545	1036	35	the	the	DT
46545	1036	36	account	account	NN
46545	1036	37	of	of	IN
46545	1036	38	that	that	DT
46545	1036	39	person	person	NN
46545	1036	40	.	.	.
46545	1037	1	Every	every	DT
46545	1037	2	debit	debit	NN
46545	1037	3	must	must	MD
46545	1037	4	be	be	VB
46545	1037	5	posted	post	VBN
46545	1037	6	to	to	IN
46545	1037	7	the	the	DT
46545	1037	8	debit	debit	NN
46545	1037	9	side	side	NN
46545	1037	10	of	of	IN
46545	1037	11	the	the	DT
46545	1037	12	corresponding	corresponding	JJ
46545	1037	13	account	account	NN
46545	1037	14	in	in	IN
46545	1037	15	the	the	DT
46545	1037	16	ledger	ledger	NN
46545	1037	17	.	.	.
46545	1038	1	=	=	SYM
46545	1038	2	68	68	CD
46545	1038	3	.	.	.
46545	1039	1	Routine.=	routine.=	VB
46545	1039	2	The	the	DT
46545	1039	3	first	first	JJ
46545	1039	4	operation	operation	NN
46545	1039	5	in	in	IN
46545	1039	6	posting	posting	NN
46545	1039	7	is	be	VBZ
46545	1039	8	to	to	TO
46545	1039	9	open	open	VB
46545	1039	10	an	an	DT
46545	1039	11	account	account	NN
46545	1039	12	in	in	IN
46545	1039	13	the	the	DT
46545	1039	14	ledger	ledger	NN
46545	1039	15	by	by	IN
46545	1039	16	writing	write	VBG
46545	1039	17	the	the	DT
46545	1039	18	name	name	NN
46545	1039	19	of	of	IN
46545	1039	20	the	the	DT
46545	1039	21	account	account	NN
46545	1039	22	on	on	IN
46545	1039	23	the	the	DT
46545	1039	24	line	line	NN
46545	1039	25	at	at	IN
46545	1039	26	the	the	DT
46545	1039	27	head	head	NN
46545	1039	28	of	of	IN
46545	1039	29	the	the	DT
46545	1039	30	ledger	ledger	NNP
46545	1039	31	page	page	NN
46545	1039	32	.	.	.
46545	1040	1	The	the	DT
46545	1040	2	month	month	NN
46545	1040	3	and	and	CC
46545	1040	4	day	day	NN
46545	1040	5	are	be	VBP
46545	1040	6	then	then	RB
46545	1040	7	written	write	VBN
46545	1040	8	in	in	IN
46545	1040	9	the	the	DT
46545	1040	10	date	date	NN
46545	1040	11	column	column	NN
46545	1040	12	;	;	:
46545	1040	13	the	the	DT
46545	1040	14	page	page	NN
46545	1040	15	of	of	IN
46545	1040	16	the	the	DT
46545	1040	17	book	book	NN
46545	1040	18	from	from	IN
46545	1040	19	which	which	WDT
46545	1040	20	the	the	DT
46545	1040	21	item	item	NN
46545	1040	22	is	be	VBZ
46545	1040	23	posted	post	VBN
46545	1040	24	is	be	VBZ
46545	1040	25	written	write	VBN
46545	1040	26	in	in	IN
46545	1040	27	the	the	DT
46545	1040	28	folio	folio	NNP
46545	1040	29	column	column	NN
46545	1040	30	,	,	,
46545	1040	31	and	and	CC
46545	1040	32	the	the	DT
46545	1040	33	amount	amount	NN
46545	1040	34	is	be	VBZ
46545	1040	35	placed	place	VBN
46545	1040	36	in	in	IN
46545	1040	37	the	the	DT
46545	1040	38	money	money	NN
46545	1040	39	column	column	NN
46545	1040	40	.	.	.
46545	1041	1	The	the	DT
46545	1041	2	final	final	JJ
46545	1041	3	operation	operation	NN
46545	1041	4	is	be	VBZ
46545	1041	5	to	to	TO
46545	1041	6	place	place	VB
46545	1041	7	the	the	DT
46545	1041	8	number	number	NN
46545	1041	9	of	of	IN
46545	1041	10	the	the	DT
46545	1041	11	ledger	ledger	JJ
46545	1041	12	page	page	NN
46545	1041	13	in	in	IN
46545	1041	14	the	the	DT
46545	1041	15	folio	folio	NNP
46545	1041	16	column	column	NN
46545	1041	17	of	of	IN
46545	1041	18	the	the	DT
46545	1041	19	book	book	NN
46545	1041	20	from	from	IN
46545	1041	21	which	which	WDT
46545	1041	22	the	the	DT
46545	1041	23	item	item	NN
46545	1041	24	was	be	VBD
46545	1041	25	transferred	transfer	VBN
46545	1041	26	,	,	,
46545	1041	27	directly	directly	RB
46545	1041	28	opposite	opposite	IN
46545	1041	29	the	the	DT
46545	1041	30	item	item	NN
46545	1041	31	posted	post	VBN
46545	1041	32	.	.	.
46545	1042	1	=	=	NFP
46545	1042	2	Posting	post	VBG
46545	1042	3	from	from	IN
46545	1042	4	Journal.=	Journal.=	NNP
46545	1042	5	In	in	IN
46545	1042	6	posting	post	VBG
46545	1042	7	from	from	IN
46545	1042	8	the	the	DT
46545	1042	9	journal	journal	NN
46545	1042	10	,	,	,
46545	1042	11	all	all	DT
46545	1042	12	items	item	NNS
46545	1042	13	in	in	IN
46545	1042	14	the	the	DT
46545	1042	15	left	left	NN
46545	1042	16	or	or	CC
46545	1042	17	debit	debit	NN
46545	1042	18	columns	column	NNS
46545	1042	19	are	be	VBP
46545	1042	20	posted	post	VBN
46545	1042	21	to	to	IN
46545	1042	22	the	the	DT
46545	1042	23	debit	debit	NN
46545	1042	24	side	side	NN
46545	1042	25	of	of	IN
46545	1042	26	the	the	DT
46545	1042	27	corresponding	corresponding	JJ
46545	1042	28	ledger	ledger	JJ
46545	1042	29	accounts	account	NNS
46545	1042	30	,	,	,
46545	1042	31	while	while	IN
46545	1042	32	all	all	DT
46545	1042	33	items	item	NNS
46545	1042	34	in	in	IN
46545	1042	35	the	the	DT
46545	1042	36	credit	credit	NN
46545	1042	37	column	column	NN
46545	1042	38	are	be	VBP
46545	1042	39	posted	post	VBN
46545	1042	40	to	to	IN
46545	1042	41	the	the	DT
46545	1042	42	credit	credit	NN
46545	1042	43	side	side	NN
46545	1042	44	of	of	IN
46545	1042	45	the	the	DT
46545	1042	46	ledger	ledger	JJ
46545	1042	47	accounts	account	NNS
46545	1042	48	.	.	.
46545	1043	1	The	the	DT
46545	1043	2	first	first	JJ
46545	1043	3	item	item	NN
46545	1043	4	in	in	IN
46545	1043	5	the	the	DT
46545	1043	6	journal	journal	NN
46545	1043	7	in	in	IN
46545	1043	8	the	the	DT
46545	1043	9	preceding	precede	VBG
46545	1043	10	section	section	NN
46545	1043	11	is	be	VBZ
46545	1043	12	a	a	DT
46545	1043	13	debit	debit	NN
46545	1043	14	to	to	IN
46545	1043	15	Hiram	Hiram	NNP
46545	1043	16	Watson	Watson	NNP
46545	1043	17	,	,	,
46545	1043	18	amount	amount	VB
46545	1043	19	$	$	$
46545	1043	20	1.15	1.15	CD
46545	1043	21	.	.	.
46545	1044	1	It	-PRON-	PRP
46545	1044	2	is	be	VBZ
46545	1044	3	necessary	necessary	JJ
46545	1044	4	to	to	TO
46545	1044	5	open	open	VB
46545	1044	6	an	an	DT
46545	1044	7	account	account	NN
46545	1044	8	in	in	IN
46545	1044	9	the	the	DT
46545	1044	10	ledger	ledger	NNP
46545	1044	11	,	,	,
46545	1044	12	which	which	WDT
46545	1044	13	is	be	VBZ
46545	1044	14	done	do	VBN
46545	1044	15	by	by	IN
46545	1044	16	writing	write	VBG
46545	1044	17	Hiram	Hiram	NNP
46545	1044	18	Watson	Watson	NNP
46545	1044	19	's	's	POS
46545	1044	20	name	name	NN
46545	1044	21	at	at	IN
46545	1044	22	the	the	DT
46545	1044	23	head	head	NN
46545	1044	24	of	of	IN
46545	1044	25	the	the	DT
46545	1044	26	page	page	NN
46545	1044	27	,	,	,
46545	1044	28	above	above	IN
46545	1044	29	the	the	DT
46545	1044	30	date	date	NN
46545	1044	31	column	column	NN
46545	1044	32	on	on	IN
46545	1044	33	the	the	DT
46545	1044	34	left	left	JJ
46545	1044	35	side	side	NN
46545	1044	36	of	of	IN
46545	1044	37	the	the	DT
46545	1044	38	page	page	NN
46545	1044	39	;	;	:
46545	1044	40	in	in	IN
46545	1044	41	the	the	DT
46545	1044	42	date	date	NN
46545	1044	43	column	column	NN
46545	1044	44	we	-PRON-	PRP
46545	1044	45	write	write	VBP
46545	1044	46	the	the	DT
46545	1044	47	date	date	NN
46545	1044	48	,	,	,
46545	1044	49	April	April	NNP
46545	1044	50	2	2	CD
46545	1044	51	;	;	:
46545	1044	52	in	in	IN
46545	1044	53	the	the	DT
46545	1044	54	folio	folio	NNP
46545	1044	55	column	column	NN
46545	1044	56	we	-PRON-	PRP
46545	1044	57	write	write	VBP
46545	1044	58	the	the	DT
46545	1044	59	journal	journal	NN
46545	1044	60	page	page	NN
46545	1044	61	,	,	,
46545	1044	62	1	1	CD
46545	1044	63	:	:	:
46545	1044	64	and	and	CC
46545	1044	65	in	in	IN
46545	1044	66	the	the	DT
46545	1044	67	money	money	NN
46545	1044	68	column	column	NN
46545	1044	69	we	-PRON-	PRP
46545	1044	70	write	write	VBP
46545	1044	71	the	the	DT
46545	1044	72	amount	amount	NN
46545	1044	73	,	,	,
46545	1044	74	$	$	$
46545	1044	75	1.15	1.15	CD
46545	1044	76	.	.	.
46545	1045	1	The	the	DT
46545	1045	2	number	number	NN
46545	1045	3	of	of	IN
46545	1045	4	the	the	DT
46545	1045	5	ledger	ledger	JJ
46545	1045	6	page	page	NN
46545	1045	7	is	be	VBZ
46545	1045	8	now	now	RB
46545	1045	9	written	write	VBN
46545	1045	10	in	in	IN
46545	1045	11	the	the	DT
46545	1045	12	folio	folio	NNP
46545	1045	13	column	column	NN
46545	1045	14	in	in	IN
46545	1045	15	the	the	DT
46545	1045	16	journal	journal	NN
46545	1045	17	,	,	,
46545	1045	18	directly	directly	RB
46545	1045	19	opposite	opposite	IN
46545	1045	20	the	the	DT
46545	1045	21	name	name	NN
46545	1045	22	of	of	IN
46545	1045	23	Hiram	Hiram	NNP
46545	1045	24	Watson	Watson	NNP
46545	1045	25	.	.	.
46545	1046	1	The	the	DT
46545	1046	2	second	second	JJ
46545	1046	3	transaction	transaction	NN
46545	1046	4	recorded	record	VBN
46545	1046	5	in	in	IN
46545	1046	6	the	the	DT
46545	1046	7	journal	journal	NN
46545	1046	8	is	be	VBZ
46545	1046	9	a	a	DT
46545	1046	10	purchase	purchase	NN
46545	1046	11	which	which	WDT
46545	1046	12	makes	make	VBZ
46545	1046	13	it	-PRON-	PRP
46545	1046	14	necessary	necessary	JJ
46545	1046	15	to	to	TO
46545	1046	16	open	open	VB
46545	1046	17	a	a	DT
46545	1046	18	purchase	purchase	NN
46545	1046	19	account	account	NN
46545	1046	20	in	in	IN
46545	1046	21	the	the	DT
46545	1046	22	ledger	ledger	NNP
46545	1046	23	,	,	,
46545	1046	24	to	to	TO
46545	1046	25	which	which	WDT
46545	1046	26	is	be	VBZ
46545	1046	27	debited	debit	VBN
46545	1046	28	the	the	DT
46545	1046	29	amount	amount	NN
46545	1046	30	of	of	IN
46545	1046	31	the	the	DT
46545	1046	32	purchase	purchase	NN
46545	1046	33	$	$	$
46545	1046	34	18.75	18.75	CD
46545	1046	35	.	.	.
46545	1047	1	The	the	DT
46545	1047	2	first	first	JJ
46545	1047	3	transaction	transaction	NN
46545	1047	4	recorded	record	VBN
46545	1047	5	in	in	IN
46545	1047	6	the	the	DT
46545	1047	7	journal	journal	NN
46545	1047	8	is	be	VBZ
46545	1047	9	a	a	DT
46545	1047	10	sale	sale	NN
46545	1047	11	,	,	,
46545	1047	12	therefore	therefore	RB
46545	1047	13	the	the	DT
46545	1047	14	credit	credit	NN
46545	1047	15	is	be	VBZ
46545	1047	16	to	to	IN
46545	1047	17	the	the	DT
46545	1047	18	sales	sale	NNS
46545	1047	19	account	account	NN
46545	1047	20	.	.	.
46545	1048	1	Since	since	IN
46545	1048	2	we	-PRON-	PRP
46545	1048	3	are	be	VBP
46545	1048	4	placing	place	VBG
46545	1048	5	all	all	DT
46545	1048	6	sales	sale	NNS
46545	1048	7	in	in	IN
46545	1048	8	a	a	DT
46545	1048	9	special	special	JJ
46545	1048	10	column	column	NN
46545	1048	11	,	,	,
46545	1048	12	the	the	DT
46545	1048	13	amount	amount	NN
46545	1048	14	will	will	MD
46545	1048	15	not	not	RB
46545	1048	16	be	be	VB
46545	1048	17	posted	post	VBN
46545	1048	18	until	until	IN
46545	1048	19	the	the	DT
46545	1048	20	end	end	NN
46545	1048	21	of	of	IN
46545	1048	22	the	the	DT
46545	1048	23	month	month	NN
46545	1048	24	,	,	,
46545	1048	25	when	when	WRB
46545	1048	26	the	the	DT
46545	1048	27	total	total	JJ
46545	1048	28	sales	sale	NNS
46545	1048	29	will	will	MD
46545	1048	30	be	be	VB
46545	1048	31	posted	post	VBN
46545	1048	32	to	to	IN
46545	1048	33	the	the	DT
46545	1048	34	credit	credit	NN
46545	1048	35	of	of	IN
46545	1048	36	the	the	DT
46545	1048	37	sales	sale	NNS
46545	1048	38	account	account	NN
46545	1048	39	as	as	IN
46545	1048	40	one	one	CD
46545	1048	41	item	item	NN
46545	1048	42	.	.	.
46545	1049	1	In	in	IN
46545	1049	2	the	the	DT
46545	1049	3	second	second	JJ
46545	1049	4	transaction	transaction	NN
46545	1049	5	,	,	,
46545	1049	6	the	the	DT
46545	1049	7	credit	credit	NN
46545	1049	8	is	be	VBZ
46545	1049	9	to	to	IN
46545	1049	10	a	a	DT
46545	1049	11	personal	personal	JJ
46545	1049	12	account	account	NN
46545	1049	13	,	,	,
46545	1049	14	and	and	CC
46545	1049	15	we	-PRON-	PRP
46545	1049	16	open	open	VBP
46545	1049	17	an	an	DT
46545	1049	18	account	account	NN
46545	1049	19	in	in	IN
46545	1049	20	the	the	DT
46545	1049	21	ledger	ledger	NN
46545	1049	22	with	with	IN
46545	1049	23	Eureka	Eureka	NNP
46545	1049	24	Milling	Milling	NNP
46545	1049	25	Co.	Co.	NNP
46545	1049	26	,	,	,
46545	1049	27	following	follow	VBG
46545	1049	28	the	the	DT
46545	1049	29	same	same	JJ
46545	1049	30	routine	routine	NN
46545	1049	31	in	in	IN
46545	1049	32	posting	post	VBG
46545	1049	33	as	as	IN
46545	1049	34	with	with	IN
46545	1049	35	debit	debit	NN
46545	1049	36	items	item	NNS
46545	1049	37	,	,	,
46545	1049	38	except	except	IN
46545	1049	39	that	that	IN
46545	1049	40	the	the	DT
46545	1049	41	item	item	NN
46545	1049	42	is	be	VBZ
46545	1049	43	posted	post	VBN
46545	1049	44	to	to	IN
46545	1049	45	the	the	DT
46545	1049	46	credit	credit	NN
46545	1049	47	side	side	NN
46545	1049	48	of	of	IN
46545	1049	49	the	the	DT
46545	1049	50	account	account	NN
46545	1049	51	.	.	.
46545	1050	1	=	=	NFP
46545	1050	2	Posting	post	VBG
46545	1050	3	from	from	IN
46545	1050	4	Cash	Cash	NNP
46545	1050	5	Book.=	Book.=	NNS
46545	1050	6	When	when	WRB
46545	1050	7	posting	post	VBG
46545	1050	8	from	from	IN
46545	1050	9	the	the	DT
46545	1050	10	cash	cash	NN
46545	1050	11	book	book	NN
46545	1050	12	,	,	,
46545	1050	13	it	-PRON-	PRP
46545	1050	14	must	must	MD
46545	1050	15	be	be	VB
46545	1050	16	remembered	remember	VBN
46545	1050	17	that	that	IN
46545	1050	18	all	all	DT
46545	1050	19	items	item	NNS
46545	1050	20	on	on	IN
46545	1050	21	the	the	DT
46545	1050	22	left	left	JJ
46545	1050	23	-	-	HYPH
46545	1050	24	hand	hand	NN
46545	1050	25	page	page	NN
46545	1050	26	(	(	-LRB-
46545	1050	27	which	which	WDT
46545	1050	28	debit	debit	NN
46545	1050	29	cash	cash	NN
46545	1050	30	)	)	-RRB-
46545	1050	31	must	must	MD
46545	1050	32	be	be	VB
46545	1050	33	posted	post	VBN
46545	1050	34	to	to	IN
46545	1050	35	the	the	DT
46545	1050	36	credit	credit	NN
46545	1050	37	of	of	IN
46545	1050	38	some	some	DT
46545	1050	39	other	other	JJ
46545	1050	40	account	account	NN
46545	1050	41	;	;	:
46545	1050	42	and	and	CC
46545	1050	43	that	that	IN
46545	1050	44	all	all	DT
46545	1050	45	items	item	NNS
46545	1050	46	on	on	IN
46545	1050	47	the	the	DT
46545	1050	48	right	right	JJ
46545	1050	49	-	-	HYPH
46545	1050	50	hand	hand	NN
46545	1050	51	page	page	NN
46545	1050	52	(	(	-LRB-
46545	1050	53	which	which	WDT
46545	1050	54	credit	credit	NN
46545	1050	55	cash	cash	NN
46545	1050	56	)	)	-RRB-
46545	1050	57	must	must	MD
46545	1050	58	be	be	VB
46545	1050	59	posted	post	VBN
46545	1050	60	to	to	IN
46545	1050	61	the	the	DT
46545	1050	62	debit	debit	NN
46545	1050	63	of	of	IN
46545	1050	64	an	an	DT
46545	1050	65	account	account	NN
46545	1050	66	in	in	IN
46545	1050	67	the	the	DT
46545	1050	68	ledger	ledger	NN
46545	1050	69	.	.	.
46545	1051	1	Why	why	WRB
46545	1051	2	cash	cash	NN
46545	1051	3	received	receive	VBN
46545	1051	4	is	be	VBZ
46545	1051	5	entered	enter	VBN
46545	1051	6	on	on	IN
46545	1051	7	the	the	DT
46545	1051	8	left	left	JJ
46545	1051	9	-	-	HYPH
46545	1051	10	hand	hand	NN
46545	1051	11	page	page	NN
46545	1051	12	of	of	IN
46545	1051	13	the	the	DT
46545	1051	14	cash	cash	NN
46545	1051	15	book	book	NN
46545	1051	16	,	,	,
46545	1051	17	and	and	CC
46545	1051	18	cash	cash	NN
46545	1051	19	paid	pay	VBN
46545	1051	20	out	out	RP
46545	1051	21	on	on	IN
46545	1051	22	the	the	DT
46545	1051	23	right	right	JJ
46545	1051	24	-	-	HYPH
46545	1051	25	hand	hand	NN
46545	1051	26	page	page	NN
46545	1051	27	,	,	,
46545	1051	28	is	be	VBZ
46545	1051	29	a	a	DT
46545	1051	30	point	point	NN
46545	1051	31	not	not	RB
46545	1051	32	always	always	RB
46545	1051	33	clear	clear	JJ
46545	1051	34	to	to	IN
46545	1051	35	the	the	DT
46545	1051	36	bookkeeper	bookkeeper	NN
46545	1051	37	.	.	.
46545	1052	1	To	to	TO
46545	1052	2	obtain	obtain	VB
46545	1052	3	a	a	DT
46545	1052	4	clear	clear	JJ
46545	1052	5	view	view	NN
46545	1052	6	of	of	IN
46545	1052	7	this	this	DT
46545	1052	8	point	point	NN
46545	1052	9	,	,	,
46545	1052	10	it	-PRON-	PRP
46545	1052	11	should	should	MD
46545	1052	12	be	be	VB
46545	1052	13	remembered	remember	VBN
46545	1052	14	that	that	IN
46545	1052	15	the	the	DT
46545	1052	16	cash	cash	NN
46545	1052	17	book	book	NN
46545	1052	18	is	be	VBZ
46545	1052	19	nothing	nothing	NN
46545	1052	20	more	more	JJR
46545	1052	21	or	or	CC
46545	1052	22	less	less	JJR
46545	1052	23	than	than	IN
46545	1052	24	a	a	DT
46545	1052	25	ledger	ledger	JJ
46545	1052	26	account	account	NN
46545	1052	27	with	with	IN
46545	1052	28	cash	cash	NN
46545	1052	29	,	,	,
46545	1052	30	and	and	CC
46545	1052	31	cash	cash	NN
46545	1052	32	received	receive	VBN
46545	1052	33	is	be	VBZ
46545	1052	34	entered	enter	VBN
46545	1052	35	on	on	IN
46545	1052	36	the	the	DT
46545	1052	37	left	left	JJ
46545	1052	38	-	-	HYPH
46545	1052	39	hand	hand	NN
46545	1052	40	page	page	NN
46545	1052	41	(	(	-LRB-
46545	1052	42	or	or	CC
46545	1052	43	debit	debit	NN
46545	1052	44	side	side	NN
46545	1052	45	)	)	-RRB-
46545	1052	46	for	for	IN
46545	1052	47	the	the	DT
46545	1052	48	reason	reason	NN
46545	1052	49	that	that	IN
46545	1052	50	any	any	DT
46545	1052	51	account	account	NN
46545	1052	52	is	be	VBZ
46545	1052	53	debited	debited	JJ
46545	1052	54	for	for	IN
46545	1052	55	what	what	WP
46545	1052	56	is	be	VBZ
46545	1052	57	received	receive	VBN
46545	1052	58	or	or	CC
46545	1052	59	is	be	VBZ
46545	1052	60	added	add	VBN
46545	1052	61	to	to	IN
46545	1052	62	it	-PRON-	PRP
46545	1052	63	.	.	.
46545	1053	1	We	-PRON-	PRP
46545	1053	2	sell	sell	VBP
46545	1053	3	merchandise	merchandise	NN
46545	1053	4	,	,	,
46545	1053	5	for	for	IN
46545	1053	6	example	example	NN
46545	1053	7	,	,	,
46545	1053	8	and	and	CC
46545	1053	9	the	the	DT
46545	1053	10	person	person	NN
46545	1053	11	is	be	VBZ
46545	1053	12	debited	debited	JJ
46545	1053	13	because	because	IN
46545	1053	14	he	-PRON-	PRP
46545	1053	15	receives	receive	VBZ
46545	1053	16	it	-PRON-	PRP
46545	1053	17	.	.	.
46545	1054	1	We	-PRON-	PRP
46545	1054	2	buy	buy	VBP
46545	1054	3	real	real	JJ
46545	1054	4	estate	estate	NN
46545	1054	5	;	;	:
46545	1054	6	the	the	DT
46545	1054	7	real	real	JJ
46545	1054	8	estate	estate	NN
46545	1054	9	account	account	NN
46545	1054	10	is	be	VBZ
46545	1054	11	debited	debited	JJ
46545	1054	12	because	because	IN
46545	1054	13	our	-PRON-	PRP$
46545	1054	14	real	real	JJ
46545	1054	15	estate	estate	NN
46545	1054	16	possessions	possession	NNS
46545	1054	17	are	be	VBP
46545	1054	18	added	add	VBN
46545	1054	19	to	to	IN
46545	1054	20	.	.	.
46545	1055	1	Broadly	broadly	RB
46545	1055	2	speaking	speak	VBG
46545	1055	3	,	,	,
46545	1055	4	we	-PRON-	PRP
46545	1055	5	(	(	-LRB-
46545	1055	6	the	the	DT
46545	1055	7	business	business	NN
46545	1055	8	)	)	-RRB-
46545	1055	9	receive	receive	VBP
46545	1055	10	the	the	DT
46545	1055	11	real	real	JJ
46545	1055	12	estate	estate	NN
46545	1055	13	;	;	:
46545	1055	14	but	but	CC
46545	1055	15	,	,	,
46545	1055	16	instead	instead	RB
46545	1055	17	of	of	IN
46545	1055	18	charging	charge	VBG
46545	1055	19	the	the	DT
46545	1055	20	amount	amount	NN
46545	1055	21	to	to	IN
46545	1055	22	ourselves	-PRON-	PRP
46545	1055	23	(	(	-LRB-
46545	1055	24	the	the	DT
46545	1055	25	person	person	NN
46545	1055	26	)	)	-RRB-
46545	1055	27	,	,	,
46545	1055	28	we	-PRON-	PRP
46545	1055	29	charge	charge	VBP
46545	1055	30	it	-PRON-	PRP
46545	1055	31	to	to	IN
46545	1055	32	_	_	NNP
46545	1055	33	Real	Real	NNP
46545	1055	34	Estate	Estate	NNP
46545	1055	35	_	_	NNP
46545	1055	36	,	,	,
46545	1055	37	that	that	IN
46545	1055	38	we	-PRON-	PRP
46545	1055	39	may	may	MD
46545	1055	40	know	know	VB
46545	1055	41	the	the	DT
46545	1055	42	amount	amount	NN
46545	1055	43	of	of	IN
46545	1055	44	our	-PRON-	PRP$
46545	1055	45	real	real	JJ
46545	1055	46	estate	estate	NN
46545	1055	47	investment	investment	NN
46545	1055	48	.	.	.
46545	1056	1	A	a	DT
46545	1056	2	customer	customer	NN
46545	1056	3	pays	pay	VBZ
46545	1056	4	us	us	NNP
46545	1056	5	cash	cash	NN
46545	1056	6	;	;	,
46545	1056	7	cash	cash	NN
46545	1056	8	is	be	VBZ
46545	1056	9	debited	debited	JJ
46545	1056	10	because	because	IN
46545	1056	11	our	-PRON-	PRP$
46545	1056	12	cash	cash	NN
46545	1056	13	possessions	possession	NNS
46545	1056	14	are	be	VBP
46545	1056	15	added	add	VBN
46545	1056	16	to	to	IN
46545	1056	17	.	.	.
46545	1057	1	We	-PRON-	PRP
46545	1057	2	might	may	MD
46545	1057	3	charge	charge	VB
46545	1057	4	the	the	DT
46545	1057	5	amount	amount	NN
46545	1057	6	to	to	IN
46545	1057	7	our	-PRON-	PRP$
46545	1057	8	account	account	NN
46545	1057	9	;	;	:
46545	1057	10	but	but	CC
46545	1057	11	we	-PRON-	PRP
46545	1057	12	prefer	prefer	VBP
46545	1057	13	to	to	TO
46545	1057	14	charge	charge	VB
46545	1057	15	it	-PRON-	PRP
46545	1057	16	to	to	IN
46545	1057	17	a	a	DT
46545	1057	18	cash	cash	NN
46545	1057	19	account	account	NN
46545	1057	20	that	that	WDT
46545	1057	21	we	-PRON-	PRP
46545	1057	22	may	may	MD
46545	1057	23	know	know	VB
46545	1057	24	how	how	WRB
46545	1057	25	much	much	JJ
46545	1057	26	cash	cash	NN
46545	1057	27	we	-PRON-	PRP
46545	1057	28	have	have	VBP
46545	1057	29	on	on	IN
46545	1057	30	hand	hand	NN
46545	1057	31	.	.	.
46545	1058	1	We	-PRON-	PRP
46545	1058	2	pay	pay	VBP
46545	1058	3	out	out	RP
46545	1058	4	cash	cash	NN
46545	1058	5	;	;	,
46545	1058	6	cash	cash	NN
46545	1058	7	is	be	VBZ
46545	1058	8	credited	credit	VBN
46545	1058	9	because	because	IN
46545	1058	10	cash	cash	NN
46545	1058	11	has	have	VBZ
46545	1058	12	gone	go	VBN
46545	1058	13	out	out	IN
46545	1058	14	of	of	IN
46545	1058	15	our	-PRON-	PRP$
46545	1058	16	possession	possession	NN
46545	1058	17	.	.	.
46545	1059	1	The	the	DT
46545	1059	2	main	main	JJ
46545	1059	3	point	point	NN
46545	1059	4	of	of	IN
46545	1059	5	difference	difference	NN
46545	1059	6	is	be	VBZ
46545	1059	7	that	that	IN
46545	1059	8	we	-PRON-	PRP
46545	1059	9	post	post	VBP
46545	1059	10	to	to	IN
46545	1059	11	other	other	JJ
46545	1059	12	ledger	ledger	JJ
46545	1059	13	accounts	account	NNS
46545	1059	14	direct	direct	JJ
46545	1059	15	from	from	IN
46545	1059	16	the	the	DT
46545	1059	17	cash	cash	NN
46545	1059	18	book	book	NN
46545	1059	19	,	,	,
46545	1059	20	which	which	WDT
46545	1059	21	is	be	VBZ
46545	1059	22	itself	-PRON-	PRP
46545	1059	23	a	a	DT
46545	1059	24	ledger	ledger	JJ
46545	1059	25	account	account	NN
46545	1059	26	,	,	,
46545	1059	27	instead	instead	RB
46545	1059	28	of	of	IN
46545	1059	29	journalizing	journalize	VBG
46545	1059	30	cash	cash	NN
46545	1059	31	transactions	transaction	NNS
46545	1059	32	.	.	.
46545	1060	1	If	if	IN
46545	1060	2	cash	cash	NN
46545	1060	3	transactions	transaction	NNS
46545	1060	4	were	be	VBD
46545	1060	5	journalized--	journalized--	JJ
46545	1060	6	Cash	cash	NN
46545	1060	7	To	to	IN
46545	1060	8	Person	person	NN
46545	1060	9	Person	person	NN
46545	1060	10	To	to	TO
46545	1060	11	Cash	cash	VB
46545	1060	12	the	the	DT
46545	1060	13	amounts	amount	NNS
46545	1060	14	would	would	MD
46545	1060	15	be	be	VB
46545	1060	16	posted	post	VBN
46545	1060	17	to	to	IN
46545	1060	18	the	the	DT
46545	1060	19	debit	debit	NN
46545	1060	20	or	or	CC
46545	1060	21	credits	credit	NNS
46545	1060	22	of	of	IN
46545	1060	23	the	the	DT
46545	1060	24	cash	cash	NN
46545	1060	25	account	account	NN
46545	1060	26	in	in	IN
46545	1060	27	the	the	DT
46545	1060	28	ledger	ledger	NN
46545	1060	29	;	;	:
46545	1060	30	but	but	CC
46545	1060	31	for	for	IN
46545	1060	32	convenience	convenience	NN
46545	1060	33	we	-PRON-	PRP
46545	1060	34	keep	keep	VBP
46545	1060	35	the	the	DT
46545	1060	36	cash	cash	NN
46545	1060	37	accounts	account	NNS
46545	1060	38	in	in	IN
46545	1060	39	a	a	DT
46545	1060	40	separate	separate	JJ
46545	1060	41	book	book	NN
46545	1060	42	.	.	.
46545	1061	1	Journalizing	journalize	VBG
46545	1061	2	a	a	DT
46545	1061	3	few	few	JJ
46545	1061	4	of	of	IN
46545	1061	5	the	the	DT
46545	1061	6	transactions	transaction	NNS
46545	1061	7	given	give	VBN
46545	1061	8	will	will	MD
46545	1061	9	clearly	clearly	RB
46545	1061	10	demonstrate	demonstrate	VB
46545	1061	11	the	the	DT
46545	1061	12	point	point	NN
46545	1061	13	.	.	.
46545	1062	1	TRIAL	trial	NN
46545	1062	2	BALANCE	BALANCE	NNP
46545	1062	3	=	=	SYM
46545	1062	4	69.=	69.=	CD
46545	1062	5	A	a	DT
46545	1062	6	_	_	NNP
46545	1062	7	trial	trial	NN
46545	1062	8	balance	balance	NN
46545	1062	9	_	_	NNP
46545	1062	10	is	be	VBZ
46545	1062	11	a	a	DT
46545	1062	12	list	list	NN
46545	1062	13	of	of	IN
46545	1062	14	the	the	DT
46545	1062	15	balances	balance	NNS
46545	1062	16	of	of	IN
46545	1062	17	all	all	DT
46545	1062	18	accounts	account	NNS
46545	1062	19	remaining	remain	VBG
46545	1062	20	open	open	JJ
46545	1062	21	in	in	IN
46545	1062	22	the	the	DT
46545	1062	23	ledger	ledger	NNP
46545	1062	24	,	,	,
46545	1062	25	together	together	RB
46545	1062	26	with	with	IN
46545	1062	27	the	the	DT
46545	1062	28	balance	balance	NN
46545	1062	29	shown	show	VBN
46545	1062	30	by	by	IN
46545	1062	31	the	the	DT
46545	1062	32	cash	cash	NN
46545	1062	33	account	account	NN
46545	1062	34	.	.	.
46545	1063	1	On	on	IN
46545	1063	2	journal	journal	NNP
46545	1063	3	paper	paper	NN
46545	1063	4	,	,	,
46545	1063	5	all	all	DT
46545	1063	6	open	open	JJ
46545	1063	7	accounts	account	NNS
46545	1063	8	are	be	VBP
46545	1063	9	listed	list	VBN
46545	1063	10	by	by	IN
46545	1063	11	name	name	NN
46545	1063	12	;	;	:
46545	1063	13	the	the	DT
46545	1063	14	debit	debit	NN
46545	1063	15	balances	balance	NNS
46545	1063	16	are	be	VBP
46545	1063	17	placed	place	VBN
46545	1063	18	in	in	IN
46545	1063	19	the	the	DT
46545	1063	20	debit	debit	NN
46545	1063	21	column	column	NN
46545	1063	22	,	,	,
46545	1063	23	and	and	CC
46545	1063	24	credit	credit	NN
46545	1063	25	balances	balance	NNS
46545	1063	26	are	be	VBP
46545	1063	27	placed	place	VBN
46545	1063	28	in	in	IN
46545	1063	29	the	the	DT
46545	1063	30	credit	credit	NN
46545	1063	31	column	column	NN
46545	1063	32	;	;	:
46545	1063	33	the	the	DT
46545	1063	34	pages	page	NNS
46545	1063	35	of	of	IN
46545	1063	36	the	the	DT
46545	1063	37	ledger	ledger	NNP
46545	1063	38	are	be	VBP
46545	1063	39	placed	place	VBN
46545	1063	40	in	in	IN
46545	1063	41	the	the	DT
46545	1063	42	folio	folio	NNP
46545	1063	43	column	column	NN
46545	1063	44	,	,	,
46545	1063	45	opposite	opposite	IN
46545	1063	46	the	the	DT
46545	1063	47	names	name	NNS
46545	1063	48	of	of	IN
46545	1063	49	the	the	DT
46545	1063	50	account	account	NN
46545	1063	51	.	.	.
46545	1064	1	Both	both	DT
46545	1064	2	debit	debit	NN
46545	1064	3	and	and	CC
46545	1064	4	credit	credit	NN
46545	1064	5	columns	column	NNS
46545	1064	6	are	be	VBP
46545	1064	7	footed	foot	VBN
46545	1064	8	,	,	,
46545	1064	9	and	and	CC
46545	1064	10	the	the	DT
46545	1064	11	footings	footing	NNS
46545	1064	12	of	of	IN
46545	1064	13	the	the	DT
46545	1064	14	two	two	CD
46545	1064	15	columns	column	NNS
46545	1064	16	should	should	MD
46545	1064	17	agree	agree	VB
46545	1064	18	.	.	.
46545	1065	1	A	a	DT
46545	1065	2	trial	trial	NN
46545	1065	3	balance	balance	NN
46545	1065	4	is	be	VBZ
46545	1065	5	taken	take	VBN
46545	1065	6	for	for	IN
46545	1065	7	the	the	DT
46545	1065	8	purpose	purpose	NN
46545	1065	9	of	of	IN
46545	1065	10	testing	test	VBG
46545	1065	11	the	the	DT
46545	1065	12	accuracy	accuracy	NN
46545	1065	13	of	of	IN
46545	1065	14	the	the	DT
46545	1065	15	postings	posting	NNS
46545	1065	16	to	to	IN
46545	1065	17	the	the	DT
46545	1065	18	ledger	ledger	JJ
46545	1065	19	;	;	:
46545	1065	20	to	to	TO
46545	1065	21	find	find	VB
46545	1065	22	out	out	RP
46545	1065	23	if	if	IN
46545	1065	24	the	the	DT
46545	1065	25	ledger	ledger	NNP
46545	1065	26	is	be	VBZ
46545	1065	27	in	in	IN
46545	1065	28	balance	balance	NN
46545	1065	29	.	.	.
46545	1066	1	The	the	DT
46545	1066	2	trial	trial	NN
46545	1066	3	balance	balance	NN
46545	1066	4	can	can	MD
46545	1066	5	be	be	VB
46545	1066	6	taken	take	VBN
46545	1066	7	without	without	IN
46545	1066	8	considering	consider	VBG
46545	1066	9	the	the	DT
46545	1066	10	balances	balance	NNS
46545	1066	11	,	,	,
46545	1066	12	by	by	IN
46545	1066	13	taking	take	VBG
46545	1066	14	the	the	DT
46545	1066	15	total	total	JJ
46545	1066	16	debit	debit	NN
46545	1066	17	and	and	CC
46545	1066	18	credit	credit	NN
46545	1066	19	items	item	NNS
46545	1066	20	posted	post	VBN
46545	1066	21	to	to	IN
46545	1066	22	all	all	DT
46545	1066	23	open	open	JJ
46545	1066	24	accounts	account	NNS
46545	1066	25	.	.	.
46545	1067	1	While	while	IN
46545	1067	2	the	the	DT
46545	1067	3	trial	trial	NN
46545	1067	4	balance	balance	NN
46545	1067	5	shows	show	VBZ
46545	1067	6	that	that	IN
46545	1067	7	for	for	IN
46545	1067	8	every	every	DT
46545	1067	9	debit	debit	NN
46545	1067	10	posted	post	VBN
46545	1067	11	to	to	IN
46545	1067	12	the	the	DT
46545	1067	13	ledger	ledger	NNP
46545	1067	14	a	a	DT
46545	1067	15	corresponding	corresponding	JJ
46545	1067	16	credit	credit	NN
46545	1067	17	has	have	VBZ
46545	1067	18	also	also	RB
46545	1067	19	been	be	VBN
46545	1067	20	posted	post	VBN
46545	1067	21	(	(	-LRB-
46545	1067	22	double	double	JJ
46545	1067	23	entry	entry	NN
46545	1067	24	principle	principle	NN
46545	1067	25	)	)	-RRB-
46545	1067	26	,	,	,
46545	1067	27	it	-PRON-	PRP
46545	1067	28	does	do	VBZ
46545	1067	29	not	not	RB
46545	1067	30	absolutely	absolutely	RB
46545	1067	31	prove	prove	VB
46545	1067	32	the	the	DT
46545	1067	33	accuracy	accuracy	NN
46545	1067	34	of	of	IN
46545	1067	35	the	the	DT
46545	1067	36	work	work	NN
46545	1067	37	.	.	.
46545	1068	1	If	if	IN
46545	1068	2	a	a	DT
46545	1068	3	debit	debit	NN
46545	1068	4	item	item	NN
46545	1068	5	of	of	IN
46545	1068	6	$	$	$
46545	1068	7	100.00	100.00	CD
46545	1068	8	were	be	VBD
46545	1068	9	posted	post	VBN
46545	1068	10	to	to	IN
46545	1068	11	the	the	DT
46545	1068	12	debit	debit	NN
46545	1068	13	of	of	IN
46545	1068	14	the	the	DT
46545	1068	15	wrong	wrong	JJ
46545	1068	16	account	account	NN
46545	1068	17	,	,	,
46545	1068	18	it	-PRON-	PRP
46545	1068	19	would	would	MD
46545	1068	20	not	not	RB
46545	1068	21	affect	affect	VB
46545	1068	22	the	the	DT
46545	1068	23	balance	balance	NN
46545	1068	24	of	of	IN
46545	1068	25	the	the	DT
46545	1068	26	ledger	ledger	JJ
46545	1068	27	;	;	:
46545	1068	28	but	but	CC
46545	1068	29	if	if	IN
46545	1068	30	the	the	DT
46545	1068	31	item	item	NN
46545	1068	32	were	be	VBD
46545	1068	33	posted	post	VBN
46545	1068	34	to	to	IN
46545	1068	35	the	the	DT
46545	1068	36	credit	credit	NN
46545	1068	37	instead	instead	RB
46545	1068	38	of	of	IN
46545	1068	39	to	to	IN
46545	1068	40	the	the	DT
46545	1068	41	debit	debit	NN
46545	1068	42	of	of	IN
46545	1068	43	the	the	DT
46545	1068	44	account	account	NN
46545	1068	45	,	,	,
46545	1068	46	the	the	DT
46545	1068	47	ledger	ledger	NN
46545	1068	48	would	would	MD
46545	1068	49	be	be	VB
46545	1068	50	out	out	IN
46545	1068	51	of	of	IN
46545	1068	52	balance	balance	NN
46545	1068	53	and	and	CC
46545	1068	54	the	the	DT
46545	1068	55	amount	amount	NN
46545	1068	56	that	that	IN
46545	1068	57	it	-PRON-	PRP
46545	1068	58	was	be	VBD
46545	1068	59	_	_	NNP
46545	1068	60	out_would	out_would	NNP
46545	1068	61	be	be	VB
46545	1068	62	shown	show	VBN
46545	1068	63	by	by	IN
46545	1068	64	the	the	DT
46545	1068	65	trial	trial	NN
46545	1068	66	balance	balance	NN
46545	1068	67	.	.	.
46545	1069	1	CLASSIFICATION	classification	NN
46545	1069	2	OF	of	IN
46545	1069	3	ACCOUNTS	ACCOUNTS	NNP
46545	1069	4	=	=	,
46545	1069	5	70.=	70.=	CD
46545	1069	6	The	the	DT
46545	1069	7	arrangement	arrangement	NN
46545	1069	8	of	of	IN
46545	1069	9	the	the	DT
46545	1069	10	accounts	account	NNS
46545	1069	11	in	in	IN
46545	1069	12	the	the	DT
46545	1069	13	ledger	ledger	NNP
46545	1069	14	is	be	VBZ
46545	1069	15	of	of	IN
46545	1069	16	considerable	considerable	JJ
46545	1069	17	importance	importance	NN
46545	1069	18	.	.	.
46545	1070	1	Since	since	IN
46545	1070	2	one	one	CD
46545	1070	3	of	of	IN
46545	1070	4	the	the	DT
46545	1070	5	objects	object	NNS
46545	1070	6	of	of	IN
46545	1070	7	bookkeeping	bookkeeping	NN
46545	1070	8	is	be	VBZ
46545	1070	9	to	to	TO
46545	1070	10	exhibit	exhibit	VB
46545	1070	11	the	the	DT
46545	1070	12	standing	standing	NN
46545	1070	13	or	or	CC
46545	1070	14	condition	condition	NN
46545	1070	15	of	of	IN
46545	1070	16	the	the	DT
46545	1070	17	business	business	NN
46545	1070	18	,	,	,
46545	1070	19	the	the	DT
46545	1070	20	accounts	account	NNS
46545	1070	21	should	should	MD
46545	1070	22	be	be	VB
46545	1070	23	classified	classify	VBN
46545	1070	24	in	in	IN
46545	1070	25	a	a	DT
46545	1070	26	manner	manner	NN
46545	1070	27	that	that	WDT
46545	1070	28	will	will	MD
46545	1070	29	make	make	VB
46545	1070	30	easiest	easy	JJS
46545	1070	31	the	the	DT
46545	1070	32	assembling	assembling	NN
46545	1070	33	of	of	IN
46545	1070	34	important	important	JJ
46545	1070	35	statistics	statistic	NNS
46545	1070	36	.	.	.
46545	1071	1	The	the	DT
46545	1071	2	accounts	account	NNS
46545	1071	3	in	in	IN
46545	1071	4	the	the	DT
46545	1071	5	ledger	ledger	NNP
46545	1071	6	represent	represent	NN
46545	1071	7	either	either	CC
46545	1071	8	_	_	NNP
46545	1071	9	Assets	Assets	NNPS
46545	1071	10	_	_	NNP
46545	1071	11	(	(	-LRB-
46545	1071	12	resources	resource	NNS
46545	1071	13	)	)	-RRB-
46545	1071	14	,	,	,
46545	1071	15	_	_	NNP
46545	1071	16	Liabilities	Liabilities	NNP
46545	1071	17	_	_	NNP
46545	1071	18	,	,	,
46545	1071	19	_	_	NNP
46545	1071	20	Profits	Profits	NNP
46545	1071	21	_	_	NNP
46545	1071	22	(	(	-LRB-
46545	1071	23	gains	gain	NNS
46545	1071	24	)	)	-RRB-
46545	1071	25	,	,	,
46545	1071	26	or	or	CC
46545	1071	27	_	_	NNP
46545	1071	28	Losses	Losses	NNPS
46545	1071	29	_	_	NNP
46545	1071	30	.	.	.
46545	1072	1	Every	every	DT
46545	1072	2	account	account	NN
46545	1072	3	having	have	VBG
46545	1072	4	a	a	DT
46545	1072	5	debit	debit	NN
46545	1072	6	balance	balance	NN
46545	1072	7	represents	represent	VBZ
46545	1072	8	either	either	CC
46545	1072	9	(	(	-LRB-
46545	1072	10	_	_	NNP
46545	1072	11	a	a	DT
46545	1072	12	_	_	NNP
46545	1072	13	)	)	-RRB-
46545	1072	14	an	an	DT
46545	1072	15	asset	asset	NN
46545	1072	16	or	or	CC
46545	1072	17	(	(	-LRB-
46545	1072	18	_	_	NNP
46545	1072	19	b	b	NNP
46545	1072	20	_	_	NNP
46545	1072	21	)	)	-RRB-
46545	1072	22	a	a	DT
46545	1072	23	loss	loss	NN
46545	1072	24	.	.	.
46545	1073	1	(	(	-LRB-
46545	1073	2	_	_	NNP
46545	1073	3	a	a	DT
46545	1073	4	_	_	NNP
46545	1073	5	)	)	-RRB-
46545	1073	6	A	a	DT
46545	1073	7	personal	personal	JJ
46545	1073	8	account	account	NN
46545	1073	9	having	have	VBG
46545	1073	10	a	a	DT
46545	1073	11	debit	debit	NN
46545	1073	12	balance	balance	NN
46545	1073	13	represents	represent	VBZ
46545	1073	14	an	an	DT
46545	1073	15	asset	asset	NN
46545	1073	16	;	;	,
46545	1073	17	(	(	-LRB-
46545	1073	18	_	_	NNP
46545	1073	19	b	b	NNP
46545	1073	20	_	_	NNP
46545	1073	21	)	)	-RRB-
46545	1073	22	any	any	DT
46545	1073	23	expense	expense	NN
46545	1073	24	account	account	NN
46545	1073	25	having	have	VBG
46545	1073	26	a	a	DT
46545	1073	27	debit	debit	NN
46545	1073	28	balance	balance	NN
46545	1073	29	represents	represent	VBZ
46545	1073	30	a	a	DT
46545	1073	31	loss	loss	NN
46545	1073	32	,	,	,
46545	1073	33	as	as	IN
46545	1073	34	it	-PRON-	PRP
46545	1073	35	reduces	reduce	VBZ
46545	1073	36	the	the	DT
46545	1073	37	chance	chance	NN
46545	1073	38	for	for	IN
46545	1073	39	profit	profit	NN
46545	1073	40	.	.	.
46545	1074	1	Every	every	DT
46545	1074	2	account	account	NN
46545	1074	3	having	have	VBG
46545	1074	4	a	a	DT
46545	1074	5	credit	credit	NN
46545	1074	6	balance	balance	NN
46545	1074	7	represents	represent	VBZ
46545	1074	8	either	either	CC
46545	1074	9	(	(	-LRB-
46545	1074	10	_	_	NNP
46545	1074	11	c	c	NNP
46545	1074	12	_	_	NNP
46545	1074	13	)	)	-RRB-
46545	1074	14	a	a	DT
46545	1074	15	liability	liability	NN
46545	1074	16	or	or	CC
46545	1074	17	(	(	-LRB-
46545	1074	18	_	_	NNP
46545	1074	19	d	d	NNP
46545	1074	20	_	_	NNP
46545	1074	21	)	)	-RRB-
46545	1074	22	a	a	DT
46545	1074	23	profit	profit	NN
46545	1074	24	.	.	.
46545	1075	1	(	(	-LRB-
46545	1075	2	_	_	NNP
46545	1075	3	c	c	NNP
46545	1075	4	_	_	NNP
46545	1075	5	)	)	-RRB-
46545	1075	6	A	a	DT
46545	1075	7	personal	personal	JJ
46545	1075	8	account	account	NN
46545	1075	9	having	have	VBG
46545	1075	10	a	a	DT
46545	1075	11	credit	credit	NN
46545	1075	12	balance	balance	NN
46545	1075	13	represents	represent	VBZ
46545	1075	14	a	a	DT
46545	1075	15	liability	liability	NN
46545	1075	16	--	--	:
46545	1075	17	that	that	RB
46545	1075	18	is	is	RB
46545	1075	19	,	,	,
46545	1075	20	something	something	NN
46545	1075	21	we	-PRON-	PRP
46545	1075	22	owe	owe	VBP
46545	1075	23	;	;	:
46545	1075	24	(	(	-LRB-
46545	1075	25	_	_	NNP
46545	1075	26	d	d	NNP
46545	1075	27	_	_	NNP
46545	1075	28	)	)	-RRB-
46545	1075	29	a	a	DT
46545	1075	30	sales	sale	NNS
46545	1075	31	account	account	NN
46545	1075	32	having	have	VBG
46545	1075	33	a	a	DT
46545	1075	34	credit	credit	NN
46545	1075	35	balance	balance	NN
46545	1075	36	represents	represent	VBZ
46545	1075	37	a	a	DT
46545	1075	38	profit	profit	NN
46545	1075	39	because	because	IN
46545	1075	40	it	-PRON-	PRP
46545	1075	41	increases	increase	VBZ
46545	1075	42	our	-PRON-	PRP$
46545	1075	43	chance	chance	NN
46545	1075	44	of	of	IN
46545	1075	45	gain	gain	NN
46545	1075	46	.	.	.
46545	1076	1	[	[	-LRB-
46545	1076	2	Illustration	illustration	NN
46545	1076	3	:	:	:
46545	1076	4	OFFICE	office	NN
46545	1076	5	OF	of	IN
46545	1076	6	THE	the	DT
46545	1076	7	REGISTRAR	REGISTRAR	NNP
46545	1076	8	,	,	,
46545	1076	9	AMERICAN	AMERICAN	NNP
46545	1076	10	SCHOOL	SCHOOL	NNP
46545	1076	11	OF	of	IN
46545	1076	12	CORRESPONDENCE	CORRESPONDENCE	NNP
46545	1076	13	]	]	-RRB-
46545	1076	14	=	=	SYM
46545	1076	15	71	71	CD
46545	1076	16	.	.	.
46545	1077	1	Arrangement	arrangement	NN
46545	1077	2	in	in	IN
46545	1077	3	Ledger.=	Ledger.=	NNP
46545	1077	4	The	the	DT
46545	1077	5	foregoing	foregoing	NN
46545	1077	6	classifications	classification	NNS
46545	1077	7	should	should	MD
46545	1077	8	be	be	VB
46545	1077	9	kept	keep	VBN
46545	1077	10	in	in	IN
46545	1077	11	mind	mind	NN
46545	1077	12	in	in	IN
46545	1077	13	arranging	arrange	VBG
46545	1077	14	the	the	DT
46545	1077	15	accounts	account	NNS
46545	1077	16	in	in	IN
46545	1077	17	the	the	DT
46545	1077	18	ledger	ledger	NN
46545	1077	19	.	.	.
46545	1078	1	First	first	RB
46545	1078	2	provide	provide	VB
46545	1078	3	space	space	NN
46545	1078	4	for	for	IN
46545	1078	5	the	the	DT
46545	1078	6	asset	asset	NN
46545	1078	7	and	and	CC
46545	1078	8	liability	liability	NN
46545	1078	9	accounts	account	NNS
46545	1078	10	;	;	:
46545	1078	11	then	then	RB
46545	1078	12	follow	follow	VB
46545	1078	13	with	with	IN
46545	1078	14	the	the	DT
46545	1078	15	profit	profit	NN
46545	1078	16	and	and	CC
46545	1078	17	loss	loss	NN
46545	1078	18	(	(	-LRB-
46545	1078	19	or	or	CC
46545	1078	20	revenue	revenue	NN
46545	1078	21	)	)	-RRB-
46545	1078	22	accounts	account	NNS
46545	1078	23	.	.	.
46545	1079	1	As	as	RB
46545	1079	2	far	far	RB
46545	1079	3	as	as	IN
46545	1079	4	possible	possible	JJ
46545	1079	5	,	,	,
46545	1079	6	keep	keep	VB
46545	1079	7	all	all	DT
46545	1079	8	asset	asset	NN
46545	1079	9	accounts	account	NNS
46545	1079	10	together	together	RB
46545	1079	11	,	,	,
46545	1079	12	following	follow	VBG
46545	1079	13	the	the	DT
46545	1079	14	same	same	JJ
46545	1079	15	plan	plan	NN
46545	1079	16	with	with	IN
46545	1079	17	liability	liability	NN
46545	1079	18	and	and	CC
46545	1079	19	profit	profit	NN
46545	1079	20	and	and	CC
46545	1079	21	loss	loss	NN
46545	1079	22	accounts	account	NNS
46545	1079	23	.	.	.
46545	1080	1	The	the	DT
46545	1080	2	accounts	account	NNS
46545	1080	3	are	be	VBP
46545	1080	4	arranged	arrange	VBN
46545	1080	5	in	in	IN
46545	1080	6	the	the	DT
46545	1080	7	trial	trial	NN
46545	1080	8	balance	balance	NN
46545	1080	9	in	in	IN
46545	1080	10	exactly	exactly	RB
46545	1080	11	the	the	DT
46545	1080	12	same	same	JJ
46545	1080	13	order	order	NN
46545	1080	14	as	as	IN
46545	1080	15	they	-PRON-	PRP
46545	1080	16	appear	appear	VBP
46545	1080	17	in	in	IN
46545	1080	18	the	the	DT
46545	1080	19	ledger	ledger	NN
46545	1080	20	;	;	:
46545	1080	21	and	and	CC
46545	1080	22	if	if	IN
46545	1080	23	correctly	correctly	RB
46545	1080	24	classified	classify	VBD
46545	1080	25	they	-PRON-	PRP
46545	1080	26	will	will	MD
46545	1080	27	show	show	VB
46545	1080	28	at	at	IN
46545	1080	29	a	a	DT
46545	1080	30	glance	glance	NN
46545	1080	31	the	the	DT
46545	1080	32	assets	asset	NNS
46545	1080	33	(	(	-LRB-
46545	1080	34	except	except	IN
46545	1080	35	inventories	inventory	NNS
46545	1080	36	of	of	IN
46545	1080	37	merchandise	merchandise	NN
46545	1080	38	)	)	-RRB-
46545	1080	39	and	and	CC
46545	1080	40	liabilities	liability	NNS
46545	1080	41	of	of	IN
46545	1080	42	the	the	DT
46545	1080	43	business	business	NN
46545	1080	44	.	.	.
46545	1081	1	Likewise	likewise	RB
46545	1081	2	the	the	DT
46545	1081	3	profit	profit	NN
46545	1081	4	and	and	CC
46545	1081	5	loss	loss	NN
46545	1081	6	accounts	account	NNS
46545	1081	7	(	(	-LRB-
46545	1081	8	also	also	RB
46545	1081	9	known	know	VBN
46545	1081	10	as	as	IN
46545	1081	11	revenue	revenue	NN
46545	1081	12	accounts	account	NNS
46545	1081	13	--	--	:
46545	1081	14	see	see	VB
46545	1081	15	Article	Article	NNP
46545	1081	16	53	53	CD
46545	1081	17	)	)	-RRB-
46545	1081	18	will	will	MD
46545	1081	19	show	show	VB
46545	1081	20	total	total	JJ
46545	1081	21	sales	sale	NNS
46545	1081	22	,	,	,
46545	1081	23	purchases	purchase	NNS
46545	1081	24	,	,	,
46545	1081	25	and	and	CC
46545	1081	26	expense	expense	NN
46545	1081	27	of	of	IN
46545	1081	28	conducting	conduct	VBG
46545	1081	29	the	the	DT
46545	1081	30	business	business	NN
46545	1081	31	.	.	.
46545	1082	1	SAMPLE	SAMPLE	NNP
46545	1082	2	LEDGER	LEDGER	NNP
46545	1082	3	ACCOUNTS	account	NNS
46545	1082	4	=	=	NFP
46545	1082	5	72.=	72.=	CD
46545	1082	6	The	the	DT
46545	1082	7	ledger	ledger	JJ
46545	1082	8	accounts	account	NNS
46545	1082	9	shown	show	VBN
46545	1082	10	on	on	IN
46545	1082	11	pages	page	NNS
46545	1082	12	80	80	CD
46545	1082	13	-	-	SYM
46545	1082	14	81	81	CD
46545	1082	15	,	,	,
46545	1082	16	representing	represent	VBG
46545	1082	17	the	the	DT
46545	1082	18	transactions	transaction	NNS
46545	1082	19	given	give	VBN
46545	1082	20	in	in	IN
46545	1082	21	the	the	DT
46545	1082	22	preceding	precede	VBG
46545	1082	23	set	set	NN
46545	1082	24	of	of	IN
46545	1082	25	sample	sample	NN
46545	1082	26	transactions	transaction	NNS
46545	1082	27	,	,	,
46545	1082	28	demonstrate	demonstrate	VBP
46545	1082	29	the	the	DT
46545	1082	30	proper	proper	JJ
46545	1082	31	arrangement	arrangement	NN
46545	1082	32	of	of	IN
46545	1082	33	accounts	account	NNS
46545	1082	34	,	,	,
46545	1082	35	manner	manner	NN
46545	1082	36	of	of	IN
46545	1082	37	posting	posting	NN
46545	1082	38	,	,	,
46545	1082	39	and	and	CC
46545	1082	40	the	the	DT
46545	1082	41	trial	trial	NN
46545	1082	42	balance	balance	NN
46545	1082	43	.	.	.
46545	1083	1	EXAMPLES	examples	VB
46545	1083	2	FOR	for	IN
46545	1083	3	PRACTICE	practice	NN
46545	1083	4	1	1	CD
46545	1083	5	.	.	.
46545	1084	1	From	from	IN
46545	1084	2	the	the	DT
46545	1084	3	copy	copy	NN
46545	1084	4	of	of	IN
46545	1084	5	the	the	DT
46545	1084	6	journal	journal	NN
46545	1084	7	(	(	-LRB-
46545	1084	8	Article	Article	NNP
46545	1084	9	66	66	CD
46545	1084	10	)	)	-RRB-
46545	1084	11	which	which	WDT
46545	1084	12	you	-PRON-	PRP
46545	1084	13	have	have	VBP
46545	1084	14	made	make	VBN
46545	1084	15	,	,	,
46545	1084	16	post	post	VB
46545	1084	17	the	the	DT
46545	1084	18	transactions	transaction	NNS
46545	1084	19	to	to	IN
46545	1084	20	the	the	DT
46545	1084	21	ledger	ledger	JJ
46545	1084	22	.	.	.
46545	1085	1	2	2	LS
46545	1085	2	.	.	.
46545	1086	1	Post	post	VB
46545	1086	2	the	the	DT
46545	1086	3	transactions	transaction	NNS
46545	1086	4	from	from	IN
46545	1086	5	the	the	DT
46545	1086	6	journal	journal	NN
46545	1086	7	you	-PRON-	PRP
46545	1086	8	have	have	VBP
46545	1086	9	made	make	VBN
46545	1086	10	(	(	-LRB-
46545	1086	11	Exercise	exercise	NN
46545	1086	12	2	2	CD
46545	1086	13	,	,	,
46545	1086	14	preceding	precede	VBG
46545	1086	15	section	section	NN
46545	1086	16	)	)	-RRB-
46545	1086	17	to	to	IN
46545	1086	18	the	the	DT
46545	1086	19	ledger	ledger	JJ
46545	1086	20	.	.	.
46545	1087	1	3	3	LS
46545	1087	2	.	.	.
46545	1088	1	Make	make	VB
46545	1088	2	a	a	DT
46545	1088	3	trial	trial	NN
46545	1088	4	balance	balance	NN
46545	1088	5	of	of	IN
46545	1088	6	the	the	DT
46545	1088	7	ledger	ledger	JJ
46545	1088	8	accounts	account	NNS
46545	1088	9	.	.	.
46545	1089	1	[	[	-LRB-
46545	1089	2	Illustration	illustration	NN
46545	1089	3	]	]	-RRB-
46545	1089	4	[	[	-LRB-
46545	1089	5	Illustration	illustration	NN
46545	1089	6	]	]	-RRB-
46545	1089	7	TREATMENT	treatment	NN
46545	1089	8	OF	of	IN
46545	1089	9	CASH	cash	NN
46545	1089	10	DISCOUNTS	discount	NNS
46545	1089	11	=	=	SYM
46545	1089	12	73.=	73.=	CD
46545	1089	13	_	_	NNP
46545	1089	14	Cash	Cash	NNP
46545	1089	15	discounts	discount	NNS
46545	1089	16	_	_	NNP
46545	1089	17	are	be	VBP
46545	1089	18	discounts	discount	NNS
46545	1089	19	allowed	allow	VBN
46545	1089	20	for	for	IN
46545	1089	21	prepayment	prepayment	NN
46545	1089	22	of	of	IN
46545	1089	23	bills	bill	NNS
46545	1089	24	.	.	.
46545	1090	1	They	-PRON-	PRP
46545	1090	2	are	be	VBP
46545	1090	3	frequently	frequently	RB
46545	1090	4	confused	confuse	VBN
46545	1090	5	with	with	IN
46545	1090	6	bank	bank	NN
46545	1090	7	discounts	discount	NNS
46545	1090	8	(	(	-LRB-
46545	1090	9	or	or	CC
46545	1090	10	interest	interest	NN
46545	1090	11	collected	collect	VBN
46545	1090	12	in	in	IN
46545	1090	13	advance	advance	NN
46545	1090	14	when	when	WRB
46545	1090	15	notes	note	NNS
46545	1090	16	are	be	VBP
46545	1090	17	discounted	discount	VBN
46545	1090	18	)	)	-RRB-
46545	1090	19	,	,	,
46545	1090	20	but	but	CC
46545	1090	21	are	be	VBP
46545	1090	22	of	of	IN
46545	1090	23	an	an	DT
46545	1090	24	entirely	entirely	RB
46545	1090	25	different	different	JJ
46545	1090	26	character	character	NN
46545	1090	27	.	.	.
46545	1091	1	When	when	WRB
46545	1091	2	the	the	DT
46545	1091	3	price	price	NN
46545	1091	4	is	be	VBZ
46545	1091	5	made	make	VBN
46545	1091	6	,	,	,
46545	1091	7	the	the	DT
46545	1091	8	profits	profit	NNS
46545	1091	9	are	be	VBP
46545	1091	10	calculated	calculate	VBN
46545	1091	11	with	with	IN
46545	1091	12	the	the	DT
46545	1091	13	idea	idea	NN
46545	1091	14	that	that	IN
46545	1091	15	the	the	DT
46545	1091	16	customer	customer	NN
46545	1091	17	may	may	MD
46545	1091	18	take	take	VB
46545	1091	19	advantage	advantage	NN
46545	1091	20	of	of	IN
46545	1091	21	the	the	DT
46545	1091	22	cash	cash	NN
46545	1091	23	discount	discount	NN
46545	1091	24	;	;	:
46545	1091	25	that	that	RB
46545	1091	26	is	is	RB
46545	1091	27	,	,	,
46545	1091	28	the	the	DT
46545	1091	29	price	price	NN
46545	1091	30	after	after	IN
46545	1091	31	the	the	DT
46545	1091	32	discount	discount	NN
46545	1091	33	is	be	VBZ
46545	1091	34	deducted	deduct	VBN
46545	1091	35	includes	include	VBZ
46545	1091	36	a	a	DT
46545	1091	37	legitimate	legitimate	JJ
46545	1091	38	profit	profit	NN
46545	1091	39	.	.	.
46545	1092	1	We	-PRON-	PRP
46545	1092	2	can	can	MD
46545	1092	3	not	not	RB
46545	1092	4	debit	debit	VB
46545	1092	5	the	the	DT
46545	1092	6	customer	customer	NN
46545	1092	7	with	with	IN
46545	1092	8	the	the	DT
46545	1092	9	amount	amount	NN
46545	1092	10	of	of	IN
46545	1092	11	the	the	DT
46545	1092	12	bill	bill	NN
46545	1092	13	less	less	JJR
46545	1092	14	the	the	DT
46545	1092	15	discount	discount	NN
46545	1092	16	,	,	,
46545	1092	17	for	for	IN
46545	1092	18	we	-PRON-	PRP
46545	1092	19	do	do	VBP
46545	1092	20	not	not	RB
46545	1092	21	know	know	VB
46545	1092	22	that	that	IN
46545	1092	23	he	-PRON-	PRP
46545	1092	24	will	will	MD
46545	1092	25	take	take	VB
46545	1092	26	advantage	advantage	NN
46545	1092	27	of	of	IN
46545	1092	28	the	the	DT
46545	1092	29	discount	discount	NN
46545	1092	30	;	;	:
46545	1092	31	and	and	CC
46545	1092	32	so	so	RB
46545	1092	33	,	,	,
46545	1092	34	the	the	DT
46545	1092	35	charge	charge	NN
46545	1092	36	to	to	IN
46545	1092	37	the	the	DT
46545	1092	38	customer	customer	NN
46545	1092	39	and	and	CC
46545	1092	40	credit	credit	NN
46545	1092	41	to	to	IN
46545	1092	42	sales	sale	NNS
46545	1092	43	account	account	NN
46545	1092	44	is	be	VBZ
46545	1092	45	an	an	DT
46545	1092	46	amount	amount	NN
46545	1092	47	which	which	WDT
46545	1092	48	may	may	MD
46545	1092	49	never	never	RB
46545	1092	50	be	be	VB
46545	1092	51	received	receive	VBN
46545	1092	52	.	.	.
46545	1093	1	If	if	IN
46545	1093	2	the	the	DT
46545	1093	3	bill	bill	NN
46545	1093	4	is	be	VBZ
46545	1093	5	paid	pay	VBN
46545	1093	6	less	less	JJR
46545	1093	7	the	the	DT
46545	1093	8	discount	discount	NN
46545	1093	9	,	,	,
46545	1093	10	the	the	DT
46545	1093	11	amount	amount	NN
46545	1093	12	deducted	deduct	VBD
46545	1093	13	reduces	reduce	VBZ
46545	1093	14	our	-PRON-	PRP$
46545	1093	15	profit	profit	NN
46545	1093	16	on	on	IN
46545	1093	17	the	the	DT
46545	1093	18	sale	sale	NN
46545	1093	19	.	.	.
46545	1094	1	It	-PRON-	PRP
46545	1094	2	is	be	VBZ
46545	1094	3	not	not	RB
46545	1094	4	an	an	DT
46545	1094	5	allowance	allowance	NN
46545	1094	6	for	for	IN
46545	1094	7	the	the	DT
46545	1094	8	use	use	NN
46545	1094	9	of	of	IN
46545	1094	10	capital	capital	NN
46545	1094	11	,	,	,
46545	1094	12	for	for	IN
46545	1094	13	we	-PRON-	PRP
46545	1094	14	can	can	MD
46545	1094	15	probably	probably	RB
46545	1094	16	borrow	borrow	VB
46545	1094	17	money	money	NN
46545	1094	18	at	at	IN
46545	1094	19	6	6	CD
46545	1094	20	per	per	NN
46545	1094	21	cent	cent	NN
46545	1094	22	,	,	,
46545	1094	23	while	while	IN
46545	1094	24	the	the	DT
46545	1094	25	discount	discount	NN
46545	1094	26	may	may	MD
46545	1094	27	be	be	VB
46545	1094	28	5	5	CD
46545	1094	29	per	per	NN
46545	1094	30	cent	cent	NN
46545	1094	31	or	or	CC
46545	1094	32	more	more	JJR
46545	1094	33	for	for	IN
46545	1094	34	anticipating	anticipate	VBG
46545	1094	35	payment	payment	NN
46545	1094	36	30	30	CD
46545	1094	37	days	day	NNS
46545	1094	38	or	or	CC
46545	1094	39	less	less	JJR
46545	1094	40	.	.	.
46545	1095	1	=	=	NFP
46545	1095	2	74	74	CD
46545	1095	3	.	.	.
46545	1096	1	Discounts	discount	NNS
46545	1096	2	Allowed.=	Allowed.=	VBZ
46545	1096	3	Cash	cash	NN
46545	1096	4	discounts	discount	NNS
46545	1096	5	allowed	allow	VBN
46545	1096	6	must	must	MD
46545	1096	7	eventually	eventually	RB
46545	1096	8	come	come	VB
46545	1096	9	out	out	IN
46545	1096	10	of	of	IN
46545	1096	11	the	the	DT
46545	1096	12	profits	profit	NNS
46545	1096	13	arising	arise	VBG
46545	1096	14	from	from	IN
46545	1096	15	the	the	DT
46545	1096	16	sale	sale	NN
46545	1096	17	of	of	IN
46545	1096	18	the	the	DT
46545	1096	19	commodities	commodity	NNS
46545	1096	20	in	in	IN
46545	1096	21	which	which	WDT
46545	1096	22	we	-PRON-	PRP
46545	1096	23	are	be	VBP
46545	1096	24	trading	trade	VBG
46545	1096	25	.	.	.
46545	1097	1	There	there	EX
46545	1097	2	are	be	VBP
46545	1097	3	two	two	CD
46545	1097	4	methods	method	NNS
46545	1097	5	of	of	IN
46545	1097	6	charging	charge	VBG
46545	1097	7	cash	cash	NN
46545	1097	8	discounts	discount	NNS
46545	1097	9	,	,	,
46545	1097	10	either	either	DT
46545	1097	11	of	of	IN
46545	1097	12	which	which	WDT
46545	1097	13	is	be	VBZ
46545	1097	14	considered	consider	VBN
46545	1097	15	correct	correct	JJ
46545	1097	16	:	:	:
46545	1097	17	(	(	-LRB-
46545	1097	18	1	1	LS
46545	1097	19	)	)	-RRB-
46545	1097	20	Open	open	VB
46545	1097	21	an	an	DT
46545	1097	22	account	account	NN
46545	1097	23	called	call	VBN
46545	1097	24	_	_	NNP
46545	1097	25	Discounts	Discounts	NNPS
46545	1097	26	on	on	IN
46545	1097	27	Sales	Sales	NNPS
46545	1097	28	_	_	NNP
46545	1097	29	,	,	,
46545	1097	30	and	and	CC
46545	1097	31	charge	charge	VB
46545	1097	32	to	to	IN
46545	1097	33	it	-PRON-	PRP
46545	1097	34	all	all	DT
46545	1097	35	discounts	discount	NNS
46545	1097	36	allowed	allow	VBN
46545	1097	37	for	for	IN
46545	1097	38	the	the	DT
46545	1097	39	prepayment	prepayment	NN
46545	1097	40	of	of	IN
46545	1097	41	bills	bill	NNS
46545	1097	42	.	.	.
46545	1098	1	When	when	WRB
46545	1098	2	the	the	DT
46545	1098	3	books	book	NNS
46545	1098	4	are	be	VBP
46545	1098	5	closed	close	VBN
46545	1098	6	,	,	,
46545	1098	7	the	the	DT
46545	1098	8	total	total	NN
46545	1098	9	will	will	MD
46545	1098	10	be	be	VB
46545	1098	11	charged	charge	VBN
46545	1098	12	against	against	IN
46545	1098	13	trading	trading	NN
46545	1098	14	profits	profit	NNS
46545	1098	15	.	.	.
46545	1099	1	This	this	DT
46545	1099	2	method	method	NN
46545	1099	3	is	be	VBZ
46545	1099	4	coming	come	VBG
46545	1099	5	into	into	IN
46545	1099	6	general	general	JJ
46545	1099	7	use	use	NN
46545	1099	8	,	,	,
46545	1099	9	and	and	CC
46545	1099	10	may	may	MD
46545	1099	11	be	be	VB
46545	1099	12	considered	consider	VBN
46545	1099	13	standard	standard	JJ
46545	1099	14	.	.	.
46545	1100	1	(	(	-LRB-
46545	1100	2	2	2	LS
46545	1100	3	)	)	-RRB-
46545	1100	4	Charge	charge	NN
46545	1100	5	to	to	IN
46545	1100	6	_	_	NNP
46545	1100	7	Sales	Sales	NNP
46545	1100	8	Account	Account	NNP
46545	1100	9	_	_	NNP
46545	1100	10	directly	directly	RB
46545	1100	11	all	all	DT
46545	1100	12	discounts	discount	NNS
46545	1100	13	allowed	allow	VBD
46545	1100	14	,	,	,
46545	1100	15	treating	treat	VBG
46545	1100	16	them	-PRON-	PRP
46545	1100	17	as	as	IN
46545	1100	18	allowances	allowance	NNS
46545	1100	19	.	.	.
46545	1101	1	The	the	DT
46545	1101	2	balance	balance	NN
46545	1101	3	of	of	IN
46545	1101	4	the	the	DT
46545	1101	5	sales	sale	NNS
46545	1101	6	account	account	NN
46545	1101	7	will	will	MD
46545	1101	8	then	then	RB
46545	1101	9	represent	represent	VB
46545	1101	10	net	net	JJ
46545	1101	11	sales	sale	NNS
46545	1101	12	after	after	IN
46545	1101	13	returns	return	NNS
46545	1101	14	,	,	,
46545	1101	15	rebates	rebate	NNS
46545	1101	16	,	,	,
46545	1101	17	and	and	CC
46545	1101	18	cash	cash	NN
46545	1101	19	discounts	discount	NNS
46545	1101	20	have	have	VBP
46545	1101	21	been	be	VBN
46545	1101	22	deducted	deduct	VBN
46545	1101	23	.	.	.
46545	1102	1	One	one	CD
46545	1102	2	feature	feature	NN
46545	1102	3	to	to	TO
46545	1102	4	recommend	recommend	VB
46545	1102	5	this	this	DT
46545	1102	6	plan	plan	NN
46545	1102	7	is	be	VBZ
46545	1102	8	that	that	IN
46545	1102	9	sales	sale	NNS
46545	1102	10	account	account	NN
46545	1102	11	does	do	VBZ
46545	1102	12	not	not	RB
46545	1102	13	show	show	VB
46545	1102	14	a	a	DT
46545	1102	15	fictitious	fictitious	JJ
46545	1102	16	volume	volume	NN
46545	1102	17	of	of	IN
46545	1102	18	sales	sale	NNS
46545	1102	19	.	.	.
46545	1103	1	=	=	NFP
46545	1103	2	75	75	CD
46545	1103	3	.	.	.
46545	1104	1	Entering	enter	VBG
46545	1104	2	Cash	cash	NN
46545	1104	3	Discounts	discount	NNS
46545	1104	4	in	in	IN
46545	1104	5	Cash	cash	NN
46545	1104	6	Book.=	Book.=	NNS
46545	1104	7	When	when	WRB
46545	1104	8	we	-PRON-	PRP
46545	1104	9	receive	receive	VBP
46545	1104	10	payment	payment	NN
46545	1104	11	from	from	IN
46545	1104	12	a	a	DT
46545	1104	13	customer	customer	NN
46545	1104	14	who	who	WP
46545	1104	15	has	have	VBZ
46545	1104	16	deducted	deduct	VBN
46545	1104	17	the	the	DT
46545	1104	18	cash	cash	NN
46545	1104	19	discount	discount	NN
46545	1104	20	,	,	,
46545	1104	21	the	the	DT
46545	1104	22	discount	discount	NN
46545	1104	23	must	must	MD
46545	1104	24	be	be	VB
46545	1104	25	taken	take	VBN
46545	1104	26	account	account	NN
46545	1104	27	of	of	IN
46545	1104	28	in	in	IN
46545	1104	29	entering	enter	VBG
46545	1104	30	the	the	DT
46545	1104	31	payment	payment	NN
46545	1104	32	,	,	,
46545	1104	33	as	as	IN
46545	1104	34	the	the	DT
46545	1104	35	customer	customer	NN
46545	1104	36	is	be	VBZ
46545	1104	37	to	to	TO
46545	1104	38	receive	receive	VB
46545	1104	39	credit	credit	NN
46545	1104	40	for	for	IN
46545	1104	41	the	the	DT
46545	1104	42	full	full	JJ
46545	1104	43	amount	amount	NN
46545	1104	44	.	.	.
46545	1105	1	We	-PRON-	PRP
46545	1105	2	might	may	MD
46545	1105	3	enter	enter	VB
46545	1105	4	the	the	DT
46545	1105	5	cash	cash	NN
46545	1105	6	payment	payment	NN
46545	1105	7	in	in	IN
46545	1105	8	the	the	DT
46545	1105	9	cash	cash	NN
46545	1105	10	book	book	NN
46545	1105	11	,	,	,
46545	1105	12	and	and	CC
46545	1105	13	make	make	VB
46545	1105	14	a	a	DT
46545	1105	15	journal	journal	NN
46545	1105	16	entry	entry	NN
46545	1105	17	of	of	IN
46545	1105	18	the	the	DT
46545	1105	19	cash	cash	NN
46545	1105	20	discount	discount	NN
46545	1105	21	,	,	,
46545	1105	22	but	but	CC
46545	1105	23	this	this	DT
46545	1105	24	would	would	MD
46545	1105	25	necessitate	necessitate	VB
46545	1105	26	two	two	CD
46545	1105	27	postings	posting	NNS
46545	1105	28	from	from	IN
46545	1105	29	separate	separate	JJ
46545	1105	30	books	book	NNS
46545	1105	31	.	.	.
46545	1106	1	A	a	DT
46545	1106	2	better	well	JJR
46545	1106	3	method	method	NN
46545	1106	4	,	,	,
46545	1106	5	and	and	CC
46545	1106	6	one	one	CD
46545	1106	7	which	which	WDT
46545	1106	8	has	have	VBZ
46545	1106	9	become	become	VBN
46545	1106	10	standard	standard	JJ
46545	1106	11	,	,	,
46545	1106	12	is	be	VBZ
46545	1106	13	to	to	TO
46545	1106	14	provide	provide	VB
46545	1106	15	a	a	DT
46545	1106	16	_	_	NNP
46545	1106	17	cash	cash	NN
46545	1106	18	discount	discount	NN
46545	1106	19	column	column	NN
46545	1106	20	_	_	NNP
46545	1106	21	in	in	IN
46545	1106	22	the	the	DT
46545	1106	23	cash	cash	NN
46545	1106	24	book	book	NN
46545	1106	25	.	.	.
46545	1107	1	When	when	WRB
46545	1107	2	a	a	DT
46545	1107	3	column	column	NN
46545	1107	4	has	have	VBZ
46545	1107	5	not	not	RB
46545	1107	6	been	be	VBN
46545	1107	7	provided	provide	VBN
46545	1107	8	for	for	IN
46545	1107	9	this	this	DT
46545	1107	10	purpose	purpose	NN
46545	1107	11	,	,	,
46545	1107	12	a	a	DT
46545	1107	13	narrow	narrow	JJ
46545	1107	14	column	column	NN
46545	1107	15	can	can	MD
46545	1107	16	be	be	VB
46545	1107	17	ruled	rule	VBN
46545	1107	18	in	in	RP
46545	1107	19	on	on	IN
46545	1107	20	the	the	DT
46545	1107	21	cash	cash	NN
46545	1107	22	received	receive	VBN
46545	1107	23	or	or	CC
46545	1107	24	debit	debit	NN
46545	1107	25	side	side	NN
46545	1107	26	of	of	IN
46545	1107	27	the	the	DT
46545	1107	28	cash	cash	NN
46545	1107	29	book	book	NN
46545	1107	30	.	.	.
46545	1108	1	This	this	DT
46545	1108	2	is	be	VBZ
46545	1108	3	carried	carry	VBN
46545	1108	4	as	as	IN
46545	1108	5	a	a	DT
46545	1108	6	memorandum	memorandum	NN
46545	1108	7	until	until	IN
46545	1108	8	the	the	DT
46545	1108	9	end	end	NN
46545	1108	10	of	of	IN
46545	1108	11	the	the	DT
46545	1108	12	month	month	NN
46545	1108	13	,	,	,
46545	1108	14	when	when	WRB
46545	1108	15	the	the	DT
46545	1108	16	total	total	NN
46545	1108	17	is	be	VBZ
46545	1108	18	posted	post	VBN
46545	1108	19	to	to	IN
46545	1108	20	the	the	DT
46545	1108	21	debit	debit	NN
46545	1108	22	of	of	IN
46545	1108	23	discount	discount	NN
46545	1108	24	on	on	IN
46545	1108	25	sales	sale	NNS
46545	1108	26	.	.	.
46545	1109	1	Two	two	CD
46545	1109	2	ways	way	NNS
46545	1109	3	of	of	IN
46545	1109	4	making	make	VBG
46545	1109	5	the	the	DT
46545	1109	6	entry	entry	NN
46545	1109	7	are	be	VBP
46545	1109	8	shown	show	VBN
46545	1109	9	(	(	-LRB-
46545	1109	10	p.	p.	NN
46545	1109	11	84	84	CD
46545	1109	12	)	)	-RRB-
46545	1109	13	.	.	.
46545	1110	1	In	in	IN
46545	1110	2	Example	example	NN
46545	1110	3	No	no	UH
46545	1110	4	.	.	.
46545	1111	1	1	1	CD
46545	1111	2	,	,	,
46545	1111	3	the	the	DT
46545	1111	4	cash	cash	NN
46545	1111	5	discount	discount	NN
46545	1111	6	is	be	VBZ
46545	1111	7	entered	enter	VBN
46545	1111	8	in	in	IN
46545	1111	9	the	the	DT
46545	1111	10	discount	discount	NN
46545	1111	11	column	column	NN
46545	1111	12	,	,	,
46545	1111	13	and	and	CC
46545	1111	14	the	the	DT
46545	1111	15	net	net	JJ
46545	1111	16	cash	cash	NN
46545	1111	17	received	receive	VBN
46545	1111	18	is	be	VBZ
46545	1111	19	entered	enter	VBN
46545	1111	20	in	in	IN
46545	1111	21	the	the	DT
46545	1111	22	cash	cash	NN
46545	1111	23	column	column	NN
46545	1111	24	.	.	.
46545	1112	1	When	when	WRB
46545	1112	2	the	the	DT
46545	1112	3	payment	payment	NN
46545	1112	4	is	be	VBZ
46545	1112	5	posted	post	VBN
46545	1112	6	,	,	,
46545	1112	7	two	two	CD
46545	1112	8	entries	entry	NNS
46545	1112	9	are	be	VBP
46545	1112	10	made	make	VBN
46545	1112	11	in	in	IN
46545	1112	12	the	the	DT
46545	1112	13	ledger	ledger	NN
46545	1112	14	.	.	.
46545	1113	1	One	one	CD
46545	1113	2	advantage	advantage	NN
46545	1113	3	in	in	IN
46545	1113	4	this	this	DT
46545	1113	5	is	be	VBZ
46545	1113	6	that	that	DT
46545	1113	7	reference	reference	NN
46545	1113	8	to	to	IN
46545	1113	9	the	the	DT
46545	1113	10	account	account	NN
46545	1113	11	of	of	IN
46545	1113	12	R.	R.	NNP
46545	1113	13	L.	L.	NNP
46545	1113	14	Brown	Brown	NNP
46545	1113	15	&	&	CC
46545	1113	16	Co.	Co.	NNP
46545	1113	17	shows	show	VBZ
46545	1113	18	at	at	IN
46545	1113	19	a	a	DT
46545	1113	20	glance	glance	NN
46545	1113	21	whether	whether	IN
46545	1113	22	they	-PRON-	PRP
46545	1113	23	are	be	VBP
46545	1113	24	taking	take	VBG
46545	1113	25	advantage	advantage	NN
46545	1113	26	of	of	IN
46545	1113	27	cash	cash	NN
46545	1113	28	discounts	discount	NNS
46545	1113	29	.	.	.
46545	1114	1	In	in	IN
46545	1114	2	Example	example	NN
46545	1114	3	No	no	UH
46545	1114	4	.	.	.
46545	1115	1	2	2	CD
46545	1115	2	,	,	,
46545	1115	3	the	the	DT
46545	1115	4	cash	cash	NN
46545	1115	5	discount	discount	NN
46545	1115	6	is	be	VBZ
46545	1115	7	entered	enter	VBN
46545	1115	8	in	in	IN
46545	1115	9	the	the	DT
46545	1115	10	proper	proper	JJ
46545	1115	11	column	column	NN
46545	1115	12	,	,	,
46545	1115	13	but	but	CC
46545	1115	14	the	the	DT
46545	1115	15	gross	gross	JJ
46545	1115	16	amount	amount	NN
46545	1115	17	is	be	VBZ
46545	1115	18	entered	enter	VBN
46545	1115	19	in	in	IN
46545	1115	20	the	the	DT
46545	1115	21	cash	cash	NN
46545	1115	22	column	column	NN
46545	1115	23	.	.	.
46545	1116	1	The	the	DT
46545	1116	2	payment	payment	NN
46545	1116	3	is	be	VBZ
46545	1116	4	then	then	RB
46545	1116	5	posted	post	VBN
46545	1116	6	in	in	IN
46545	1116	7	one	one	CD
46545	1116	8	item	item	NN
46545	1116	9	,	,	,
46545	1116	10	and	and	CC
46545	1116	11	reference	reference	NN
46545	1116	12	to	to	IN
46545	1116	13	the	the	DT
46545	1116	14	ledger	ledger	JJ
46545	1116	15	account	account	NN
46545	1116	16	does	do	VBZ
46545	1116	17	not	not	RB
46545	1116	18	show	show	VB
46545	1116	19	whether	whether	IN
46545	1116	20	the	the	DT
46545	1116	21	payment	payment	NN
46545	1116	22	of	of	IN
46545	1116	23	$	$	$
46545	1116	24	100.00	100.00	CD
46545	1116	25	is	be	VBZ
46545	1116	26	all	all	DT
46545	1116	27	cash	cash	NN
46545	1116	28	or	or	CC
46545	1116	29	part	part	NN
46545	1116	30	discount	discount	NN
46545	1116	31	.	.	.
46545	1117	1	It	-PRON-	PRP
46545	1117	2	is	be	VBZ
46545	1117	3	necessary	necessary	JJ
46545	1117	4	,	,	,
46545	1117	5	also	also	RB
46545	1117	6	,	,	,
46545	1117	7	to	to	TO
46545	1117	8	deduct	deduct	VB
46545	1117	9	the	the	DT
46545	1117	10	footing	footing	NN
46545	1117	11	of	of	IN
46545	1117	12	the	the	DT
46545	1117	13	discount	discount	NN
46545	1117	14	column	column	NN
46545	1117	15	from	from	IN
46545	1117	16	the	the	DT
46545	1117	17	footing	footing	NN
46545	1117	18	of	of	IN
46545	1117	19	the	the	DT
46545	1117	20	cash	cash	NN
46545	1117	21	column	column	NN
46545	1117	22	to	to	TO
46545	1117	23	ascertain	ascertain	VB
46545	1117	24	the	the	DT
46545	1117	25	amount	amount	NN
46545	1117	26	of	of	IN
46545	1117	27	cash	cash	NN
46545	1117	28	received	receive	VBN
46545	1117	29	.	.	.
46545	1118	1	For	for	IN
46545	1118	2	these	these	DT
46545	1118	3	reasons	reason	NNS
46545	1118	4	the	the	DT
46545	1118	5	method	method	NN
46545	1118	6	shown	show	VBN
46545	1118	7	in	in	IN
46545	1118	8	Example	Example	NNP
46545	1118	9	No	no	UH
46545	1118	10	.	.	.
46545	1119	1	1	1	CD
46545	1119	2	is	be	VBZ
46545	1119	3	recommended	recommend	VBN
46545	1119	4	.	.	.
46545	1120	1	=	=	NFP
46545	1120	2	76	76	CD
46545	1120	3	.	.	.
46545	1121	1	Cash	cash	NN
46545	1121	2	Discounts	discount	NNS
46545	1121	3	Earned.=	earned.=	VBP
46545	1121	4	When	when	WRB
46545	1121	5	we	-PRON-	PRP
46545	1121	6	take	take	VBP
46545	1121	7	advantage	advantage	NN
46545	1121	8	of	of	IN
46545	1121	9	the	the	DT
46545	1121	10	discount	discount	NN
46545	1121	11	offered	offer	VBD
46545	1121	12	for	for	IN
46545	1121	13	the	the	DT
46545	1121	14	prepayment	prepayment	NN
46545	1121	15	of	of	IN
46545	1121	16	bills	bill	NNS
46545	1121	17	,	,	,
46545	1121	18	the	the	DT
46545	1121	19	discount	discount	NN
46545	1121	20	earned	earn	VBN
46545	1121	21	can	can	MD
46545	1121	22	be	be	VB
46545	1121	23	considered	consider	VBN
46545	1121	24	a	a	DT
46545	1121	25	legitimate	legitimate	JJ
46545	1121	26	source	source	NN
46545	1121	27	of	of	IN
46545	1121	28	profit	profit	NN
46545	1121	29	.	.	.
46545	1122	1	Our	-PRON-	PRP$
46545	1122	2	own	own	JJ
46545	1122	3	selling	selling	NN
46545	1122	4	prices	price	NNS
46545	1122	5	for	for	IN
46545	1122	6	goods	good	NNS
46545	1122	7	purchased	purchase	VBN
46545	1122	8	to	to	TO
46545	1122	9	be	be	VB
46545	1122	10	resold	resold	VBN
46545	1122	11	are	be	VBP
46545	1122	12	based	base	VBN
46545	1122	13	on	on	IN
46545	1122	14	the	the	DT
46545	1122	15	prices	price	NNS
46545	1122	16	at	at	IN
46545	1122	17	which	which	WDT
46545	1122	18	they	-PRON-	PRP
46545	1122	19	are	be	VBP
46545	1122	20	billed	bill	VBN
46545	1122	21	to	to	IN
46545	1122	22	us	-PRON-	PRP
46545	1122	23	,	,	,
46545	1122	24	without	without	IN
46545	1122	25	considering	consider	VBG
46545	1122	26	a	a	DT
46545	1122	27	possible	possible	JJ
46545	1122	28	saving	saving	NN
46545	1122	29	by	by	IN
46545	1122	30	discounting	discount	VBG
46545	1122	31	our	-PRON-	PRP$
46545	1122	32	bills	bill	NNS
46545	1122	33	.	.	.
46545	1123	1	Whether	whether	IN
46545	1123	2	or	or	CC
46545	1123	3	not	not	RB
46545	1123	4	we	-PRON-	PRP
46545	1123	5	discount	discount	VBP
46545	1123	6	our	-PRON-	PRP$
46545	1123	7	bills	bill	NNS
46545	1123	8	is	be	VBZ
46545	1123	9	largely	largely	RB
46545	1123	10	a	a	DT
46545	1123	11	question	question	NN
46545	1123	12	of	of	IN
46545	1123	13	capital	capital	NN
46545	1123	14	,	,	,
46545	1123	15	and	and	CC
46545	1123	16	such	such	JJ
46545	1123	17	earnings	earning	NNS
46545	1123	18	are	be	VBP
46545	1123	19	legitimate	legitimate	JJ
46545	1123	20	profits	profit	NNS
46545	1123	21	entirely	entirely	RB
46545	1123	22	outside	outside	IN
46545	1123	23	of	of	IN
46545	1123	24	regular	regular	JJ
46545	1123	25	trading	trading	NN
46545	1123	26	profits	profit	NNS
46545	1123	27	.	.	.
46545	1124	1	Discounts	discount	NNS
46545	1124	2	earned	earn	VBN
46545	1124	3	should	should	MD
46545	1124	4	be	be	VB
46545	1124	5	treated	treat	VBN
46545	1124	6	as	as	IN
46545	1124	7	interest	interest	NN
46545	1124	8	earned	earn	VBN
46545	1124	9	and	and	CC
46545	1124	10	credited	credit	VBN
46545	1124	11	to	to	IN
46545	1124	12	interest	interest	NN
46545	1124	13	account	account	NN
46545	1124	14	,	,	,
46545	1124	15	from	from	IN
46545	1124	16	which	which	WDT
46545	1124	17	they	-PRON-	PRP
46545	1124	18	will	will	MD
46545	1124	19	find	find	VB
46545	1124	20	their	-PRON-	PRP$
46545	1124	21	way	way	NN
46545	1124	22	into	into	IN
46545	1124	23	profit	profit	NN
46545	1124	24	and	and	CC
46545	1124	25	loss	loss	NN
46545	1124	26	account	account	NN
46545	1124	27	.	.	.
46545	1125	1	[	[	-LRB-
46545	1125	2	Illustration	illustration	NN
46545	1125	3	]	]	-RRB-
46545	1125	4	PROFIT	profit	NN
46545	1125	5	AND	and	CC
46545	1125	6	LOSS	los	VBN
46545	1125	7	=	=	NFP
46545	1125	8	77.=	77.=	.
46545	1125	9	The	the	DT
46545	1125	10	_	_	NNP
46545	1125	11	profit	profit	NN
46545	1125	12	and	and	CC
46545	1125	13	loss	loss	NN
46545	1125	14	account	account	NN
46545	1125	15	_	_	NNP
46545	1125	16	is	be	VBZ
46545	1125	17	a	a	DT
46545	1125	18	summary	summary	NN
46545	1125	19	account	account	NN
46545	1125	20	made	make	VBN
46545	1125	21	up	up	RP
46545	1125	22	of	of	IN
46545	1125	23	the	the	DT
46545	1125	24	balances	balance	NNS
46545	1125	25	of	of	IN
46545	1125	26	all	all	DT
46545	1125	27	income	income	NN
46545	1125	28	and	and	CC
46545	1125	29	expenditure	expenditure	NN
46545	1125	30	(	(	-LRB-
46545	1125	31	revenue	revenue	NN
46545	1125	32	)	)	-RRB-
46545	1125	33	accounts	account	VBZ
46545	1125	34	in	in	IN
46545	1125	35	the	the	DT
46545	1125	36	ledger	ledger	NNP
46545	1125	37	,	,	,
46545	1125	38	the	the	DT
46545	1125	39	balance	balance	NN
46545	1125	40	of	of	IN
46545	1125	41	this	this	DT
46545	1125	42	account	account	NN
46545	1125	43	representing	represent	VBG
46545	1125	44	the	the	DT
46545	1125	45	_	_	NNP
46545	1125	46	net	net	JJ
46545	1125	47	loss	loss	NN
46545	1125	48	_	_	NNP
46545	1125	49	or	or	CC
46545	1125	50	_	_	NNP
46545	1125	51	net	net	JJ
46545	1125	52	gain	gain	NN
46545	1125	53	_	_	NNP
46545	1125	54	of	of	IN
46545	1125	55	the	the	DT
46545	1125	56	business	business	NN
46545	1125	57	.	.	.
46545	1126	1	It	-PRON-	PRP
46545	1126	2	is	be	VBZ
46545	1126	3	advisable	advisable	JJ
46545	1126	4	to	to	TO
46545	1126	5	show	show	VB
46545	1126	6	the	the	DT
46545	1126	7	net	net	JJ
46545	1126	8	profits	profit	NNS
46545	1126	9	for	for	IN
46545	1126	10	each	each	DT
46545	1126	11	year	year	NN
46545	1126	12	;	;	:
46545	1126	13	and	and	CC
46545	1126	14	to	to	TO
46545	1126	15	accomplish	accomplish	VB
46545	1126	16	this	this	DT
46545	1126	17	,	,	,
46545	1126	18	it	-PRON-	PRP
46545	1126	19	is	be	VBZ
46545	1126	20	customary	customary	JJ
46545	1126	21	to	to	TO
46545	1126	22	transfer	transfer	VB
46545	1126	23	the	the	DT
46545	1126	24	balance	balance	NN
46545	1126	25	of	of	IN
46545	1126	26	profit	profit	NN
46545	1126	27	and	and	CC
46545	1126	28	loss	loss	NN
46545	1126	29	account	account	NN
46545	1126	30	at	at	IN
46545	1126	31	the	the	DT
46545	1126	32	end	end	NN
46545	1126	33	of	of	IN
46545	1126	34	the	the	DT
46545	1126	35	year	year	NN
46545	1126	36	.	.	.
46545	1127	1	In	in	IN
46545	1127	2	single	single	JJ
46545	1127	3	proprietorships	proprietorship	NNS
46545	1127	4	and	and	CC
46545	1127	5	partnerships	partnership	NNS
46545	1127	6	,	,	,
46545	1127	7	the	the	DT
46545	1127	8	net	net	JJ
46545	1127	9	gain	gain	NN
46545	1127	10	is	be	VBZ
46545	1127	11	transferred	transfer	VBN
46545	1127	12	to	to	IN
46545	1127	13	proprietor	proprietor	VB
46545	1127	14	's	's	POS
46545	1127	15	or	or	CC
46545	1127	16	partner	partner	NN
46545	1127	17	's	's	POS
46545	1127	18	investment	investment	NN
46545	1127	19	accounts	account	NNS
46545	1127	20	,	,	,
46545	1127	21	while	while	IN
46545	1127	22	in	in	IN
46545	1127	23	a	a	DT
46545	1127	24	corporation	corporation	NN
46545	1127	25	it	-PRON-	PRP
46545	1127	26	is	be	VBZ
46545	1127	27	usually	usually	RB
46545	1127	28	transferred	transfer	VBN
46545	1127	29	to	to	IN
46545	1127	30	a	a	DT
46545	1127	31	surplus	surplus	NN
46545	1127	32	account	account	NN
46545	1127	33	.	.	.
46545	1128	1	A	a	DT
46545	1128	2	loss	loss	NN
46545	1128	3	is	be	VBZ
46545	1128	4	transferred	transfer	VBN
46545	1128	5	to	to	IN
46545	1128	6	a	a	DT
46545	1128	7	deficiency	deficiency	NN
46545	1128	8	account	account	NN
46545	1128	9	.	.	.
46545	1129	1	=	=	NFP
46545	1129	2	78	78	CD
46545	1129	3	.	.	.
46545	1130	1	Trading	trade	VBG
46545	1130	2	Account.=	account.=	PDT
46545	1130	3	This	this	DT
46545	1130	4	is	be	VBZ
46545	1130	5	a	a	DT
46545	1130	6	subdivision	subdivision	NN
46545	1130	7	of	of	IN
46545	1130	8	profit	profit	NN
46545	1130	9	and	and	CC
46545	1130	10	loss	loss	NN
46545	1130	11	account	account	NN
46545	1130	12	intended	intend	VBN
46545	1130	13	to	to	TO
46545	1130	14	exhibit	exhibit	VB
46545	1130	15	the	the	DT
46545	1130	16	gross	gross	JJ
46545	1130	17	profit	profit	NN
46545	1130	18	derived	derive	VBN
46545	1130	19	from	from	IN
46545	1130	20	the	the	DT
46545	1130	21	manufacture	manufacture	NN
46545	1130	22	or	or	CC
46545	1130	23	purchase	purchase	NN
46545	1130	24	and	and	CC
46545	1130	25	sale	sale	NN
46545	1130	26	of	of	IN
46545	1130	27	goods	good	NNS
46545	1130	28	in	in	IN
46545	1130	29	which	which	WDT
46545	1130	30	the	the	DT
46545	1130	31	business	business	NN
46545	1130	32	is	be	VBZ
46545	1130	33	organized	organize	VBN
46545	1130	34	to	to	TO
46545	1130	35	trade	trade	VB
46545	1130	36	.	.	.
46545	1131	1	These	these	DT
46545	1131	2	profits	profit	NNS
46545	1131	3	are	be	VBP
46545	1131	4	known	know	VBN
46545	1131	5	as	as	IN
46545	1131	6	_	_	NNP
46545	1131	7	trading	trading	NN
46545	1131	8	profits	profit	NNS
46545	1131	9	_	_	NNP
46545	1131	10	.	.	.
46545	1132	1	Just	just	RB
46545	1132	2	what	what	WP
46545	1132	3	items	item	NNS
46545	1132	4	of	of	IN
46545	1132	5	income	income	NN
46545	1132	6	and	and	CC
46545	1132	7	expenditure	expenditure	NN
46545	1132	8	enter	enter	VBP
46545	1132	9	into	into	IN
46545	1132	10	trading	trading	NN
46545	1132	11	profits	profit	NNS
46545	1132	12	or	or	CC
46545	1132	13	losses	loss	NNS
46545	1132	14	is	be	VBZ
46545	1132	15	an	an	DT
46545	1132	16	important	important	JJ
46545	1132	17	question	question	NN
46545	1132	18	in	in	IN
46545	1132	19	the	the	DT
46545	1132	20	science	science	NN
46545	1132	21	of	of	IN
46545	1132	22	accounts	account	NNS
46545	1132	23	.	.	.
46545	1133	1	A	a	DT
46545	1133	2	safe	safe	JJ
46545	1133	3	rule	rule	NN
46545	1133	4	to	to	TO
46545	1133	5	follow	follow	VB
46545	1133	6	is	be	VBZ
46545	1133	7	to	to	TO
46545	1133	8	debit	debit	VB
46545	1133	9	trading	trading	NN
46545	1133	10	account	account	NN
46545	1133	11	with	with	IN
46545	1133	12	the	the	DT
46545	1133	13	cost	cost	NN
46545	1133	14	of	of	IN
46545	1133	15	goods	good	NNS
46545	1133	16	sold	sell	VBN
46545	1133	17	,	,	,
46545	1133	18	including	include	VBG
46545	1133	19	cost	cost	NN
46545	1133	20	of	of	IN
46545	1133	21	preparing	prepare	VBG
46545	1133	22	them	-PRON-	PRP
46545	1133	23	for	for	IN
46545	1133	24	sale	sale	NN
46545	1133	25	.	.	.
46545	1134	1	In	in	IN
46545	1134	2	a	a	DT
46545	1134	3	manufacturing	manufacturing	NN
46545	1134	4	business	business	NN
46545	1134	5	the	the	DT
46545	1134	6	cost	cost	NN
46545	1134	7	represents	represent	VBZ
46545	1134	8	cost	cost	NN
46545	1134	9	of	of	IN
46545	1134	10	raw	raw	JJ
46545	1134	11	materials	material	NNS
46545	1134	12	and	and	CC
46545	1134	13	cost	cost	NN
46545	1134	14	of	of	IN
46545	1134	15	manufacture	manufacture	NN
46545	1134	16	.	.	.
46545	1135	1	Credit	credit	VB
46545	1135	2	the	the	DT
46545	1135	3	account	account	NN
46545	1135	4	with	with	IN
46545	1135	5	net	net	JJ
46545	1135	6	income	income	NN
46545	1135	7	from	from	IN
46545	1135	8	sales	sale	NNS
46545	1135	9	,	,	,
46545	1135	10	arrived	arrive	VBD
46545	1135	11	at	at	IN
46545	1135	12	by	by	IN
46545	1135	13	deducting	deduct	VBG
46545	1135	14	from	from	IN
46545	1135	15	gross	gross	JJ
46545	1135	16	sales	sale	NNS
46545	1135	17	all	all	DT
46545	1135	18	returns	return	NNS
46545	1135	19	,	,	,
46545	1135	20	allowances	allowance	NNS
46545	1135	21	,	,	,
46545	1135	22	rebates	rebate	NNS
46545	1135	23	,	,	,
46545	1135	24	and	and	CC
46545	1135	25	cash	cash	NN
46545	1135	26	discounts	discount	NNS
46545	1135	27	.	.	.
46545	1136	1	All	all	DT
46545	1136	2	expenses	expense	NNS
46545	1136	3	incurred	incur	VBN
46545	1136	4	in	in	IN
46545	1136	5	selling	sell	VBG
46545	1136	6	the	the	DT
46545	1136	7	goods	good	NNS
46545	1136	8	,	,	,
46545	1136	9	and	and	CC
46545	1136	10	all	all	DT
46545	1136	11	expense	expense	NN
46545	1136	12	of	of	IN
46545	1136	13	administration	administration	NN
46545	1136	14	of	of	IN
46545	1136	15	the	the	DT
46545	1136	16	business	business	NN
46545	1136	17	,	,	,
46545	1136	18	should	should	MD
46545	1136	19	be	be	VB
46545	1136	20	charged	charge	VBN
46545	1136	21	to	to	TO
46545	1136	22	profit	profit	VB
46545	1136	23	and	and	CC
46545	1136	24	loss	loss	NN
46545	1136	25	account	account	NN
46545	1136	26	proper	proper	JJ
46545	1136	27	.	.	.
46545	1137	1	All	all	DT
46545	1137	2	profits	profit	NNS
46545	1137	3	arising	arise	VBG
46545	1137	4	from	from	IN
46545	1137	5	other	other	JJ
46545	1137	6	transactions	transaction	NNS
46545	1137	7	than	than	IN
46545	1137	8	trading	trading	NN
46545	1137	9	should	should	MD
46545	1137	10	be	be	VB
46545	1137	11	credited	credit	VBN
46545	1137	12	to	to	TO
46545	1137	13	profit	profit	NN
46545	1137	14	and	and	CC
46545	1137	15	loss	loss	NN
46545	1137	16	.	.	.
46545	1138	1	These	these	DT
46545	1138	2	include	include	VBP
46545	1138	3	interest	interest	NN
46545	1138	4	received	receive	VBN
46545	1138	5	on	on	IN
46545	1138	6	past	past	JJ
46545	1138	7	due	due	JJ
46545	1138	8	accounts	account	NNS
46545	1138	9	,	,	,
46545	1138	10	on	on	IN
46545	1138	11	notes	note	NNS
46545	1138	12	,	,	,
46545	1138	13	or	or	CC
46545	1138	14	for	for	IN
46545	1138	15	money	money	NN
46545	1138	16	loaned	loan	VBN
46545	1138	17	;	;	:
46545	1138	18	discount	discount	NN
46545	1138	19	earned	earn	VBN
46545	1138	20	by	by	IN
46545	1138	21	the	the	DT
46545	1138	22	prepayment	prepayment	NN
46545	1138	23	of	of	IN
46545	1138	24	bills	bill	NNS
46545	1138	25	;	;	,
46545	1138	26	profits	profit	NNS
46545	1138	27	from	from	IN
46545	1138	28	the	the	DT
46545	1138	29	sale	sale	NN
46545	1138	30	of	of	IN
46545	1138	31	real	real	JJ
46545	1138	32	estate	estate	NN
46545	1138	33	or	or	CC
46545	1138	34	any	any	DT
46545	1138	35	property	property	NN
46545	1138	36	other	other	JJ
46545	1138	37	than	than	IN
46545	1138	38	that	that	DT
46545	1138	39	in	in	IN
46545	1138	40	which	which	WDT
46545	1138	41	the	the	DT
46545	1138	42	business	business	NN
46545	1138	43	is	be	VBZ
46545	1138	44	trading	trade	VBG
46545	1138	45	.	.	.
46545	1139	1	=	=	NFP
46545	1139	2	Trading	Trading	NNP
46545	1139	3	Account	Account	NNP
46545	1139	4	,	,	,
46545	1139	5	How	how	WRB
46545	1139	6	Constructed.=	Constructed.=	NNP
46545	1139	7	The	the	DT
46545	1139	8	trading	trading	NN
46545	1139	9	account	account	NN
46545	1139	10	is	be	VBZ
46545	1139	11	made	make	VBN
46545	1139	12	up	up	RP
46545	1139	13	by	by	IN
46545	1139	14	charging	charge	VBG
46545	1139	15	total	total	JJ
46545	1139	16	inventory	inventory	NN
46545	1139	17	at	at	IN
46545	1139	18	the	the	DT
46545	1139	19	beginning	beginning	NN
46545	1139	20	of	of	IN
46545	1139	21	the	the	DT
46545	1139	22	year	year	NN
46545	1139	23	and	and	CC
46545	1139	24	purchases	purchase	NNS
46545	1139	25	during	during	IN
46545	1139	26	the	the	DT
46545	1139	27	year	year	NN
46545	1139	28	;	;	:
46545	1139	29	crediting	credit	VBG
46545	1139	30	net	net	JJ
46545	1139	31	sales	sale	NNS
46545	1139	32	and	and	CC
46545	1139	33	inventory	inventory	NN
46545	1139	34	at	at	IN
46545	1139	35	the	the	DT
46545	1139	36	close	close	NN
46545	1139	37	of	of	IN
46545	1139	38	the	the	DT
46545	1139	39	year	year	NN
46545	1139	40	,	,	,
46545	1139	41	the	the	DT
46545	1139	42	balance	balance	NN
46545	1139	43	representing	represent	VBG
46545	1139	44	the	the	DT
46545	1139	45	gross	gross	JJ
46545	1139	46	profit	profit	NN
46545	1139	47	.	.	.
46545	1140	1	[	[	-LRB-
46545	1140	2	Illustration	illustration	NN
46545	1140	3	]	]	-RRB-
46545	1140	4	=	=	NFP
46545	1140	5	Turnover.=	turnover.=	UH
46545	1140	6	It	-PRON-	PRP
46545	1140	7	is	be	VBZ
46545	1140	8	desirable	desirable	JJ
46545	1140	9	to	to	TO
46545	1140	10	know	know	VB
46545	1140	11	the	the	DT
46545	1140	12	cost	cost	NN
46545	1140	13	of	of	IN
46545	1140	14	goods	good	NNS
46545	1140	15	sold	sell	VBN
46545	1140	16	.	.	.
46545	1141	1	This	this	DT
46545	1141	2	is	be	VBZ
46545	1141	3	known	know	VBN
46545	1141	4	as	as	IN
46545	1141	5	the	the	DT
46545	1141	6	_	_	NNP
46545	1141	7	turnover	turnover	NN
46545	1141	8	_	_	NNP
46545	1141	9	,	,	,
46545	1141	10	on	on	IN
46545	1141	11	which	which	WDT
46545	1141	12	percentages	percentage	NNS
46545	1141	13	of	of	IN
46545	1141	14	profit	profit	NN
46545	1141	15	are	be	VBP
46545	1141	16	based	base	VBN
46545	1141	17	.	.	.
46545	1142	1	The	the	DT
46545	1142	2	turnover	turnover	NN
46545	1142	3	may	may	MD
46545	1142	4	be	be	VB
46545	1142	5	found	find	VBN
46545	1142	6	by	by	IN
46545	1142	7	deducting	deduct	VBG
46545	1142	8	the	the	DT
46545	1142	9	present	present	JJ
46545	1142	10	inventory	inventory	NN
46545	1142	11	from	from	IN
46545	1142	12	the	the	DT
46545	1142	13	debit	debit	NN
46545	1142	14	side	side	NN
46545	1142	15	of	of	IN
46545	1142	16	the	the	DT
46545	1142	17	trading	trading	NN
46545	1142	18	account	account	NN
46545	1142	19	.	.	.
46545	1143	1	[	[	-LRB-
46545	1143	2	Illustration	illustration	NN
46545	1143	3	]	]	-RRB-
46545	1143	4	=	=	SYM
46545	1143	5	79	79	CD
46545	1143	6	.	.	.
46545	1144	1	Manufacturing	manufacture	VBG
46545	1144	2	Account.=	Account.=	NNP
46545	1144	3	In	in	IN
46545	1144	4	a	a	DT
46545	1144	5	manufacturing	manufacturing	NN
46545	1144	6	business	business	NN
46545	1144	7	it	-PRON-	PRP
46545	1144	8	is	be	VBZ
46545	1144	9	very	very	RB
46545	1144	10	desirable	desirable	JJ
46545	1144	11	to	to	TO
46545	1144	12	know	know	VB
46545	1144	13	the	the	DT
46545	1144	14	cost	cost	NN
46545	1144	15	to	to	TO
46545	1144	16	produce	produce	VB
46545	1144	17	the	the	DT
46545	1144	18	goods	good	NNS
46545	1144	19	;	;	:
46545	1144	20	and	and	CC
46545	1144	21	for	for	IN
46545	1144	22	this	this	DT
46545	1144	23	purpose	purpose	NN
46545	1144	24	a	a	DT
46545	1144	25	subdivision	subdivision	NN
46545	1144	26	of	of	IN
46545	1144	27	profit	profit	NN
46545	1144	28	and	and	CC
46545	1144	29	loss	loss	NN
46545	1144	30	,	,	,
46545	1144	31	called	call	VBD
46545	1144	32	_	_	NNP
46545	1144	33	manufacturing	manufacturing	NN
46545	1144	34	account	account	NN
46545	1144	35	_	_	NNP
46545	1144	36	,	,	,
46545	1144	37	is	be	VBZ
46545	1144	38	used	use	VBN
46545	1144	39	.	.	.
46545	1145	1	The	the	DT
46545	1145	2	manufacturing	manufacturing	NN
46545	1145	3	account	account	NN
46545	1145	4	is	be	VBZ
46545	1145	5	debited	debit	VBN
46545	1145	6	with	with	IN
46545	1145	7	inventory	inventory	NN
46545	1145	8	of	of	IN
46545	1145	9	materials	material	NNS
46545	1145	10	at	at	IN
46545	1145	11	the	the	DT
46545	1145	12	beginning	beginning	NN
46545	1145	13	of	of	IN
46545	1145	14	the	the	DT
46545	1145	15	year	year	NN
46545	1145	16	;	;	,
46545	1145	17	purchases	purchase	NNS
46545	1145	18	of	of	IN
46545	1145	19	material	material	NN
46545	1145	20	;	;	:
46545	1145	21	labor	labor	NN
46545	1145	22	or	or	CC
46545	1145	23	wages	wage	NNS
46545	1145	24	in	in	IN
46545	1145	25	factory	factory	NN
46545	1145	26	,	,	,
46545	1145	27	and	and	CC
46545	1145	28	all	all	DT
46545	1145	29	other	other	JJ
46545	1145	30	expenses	expense	NNS
46545	1145	31	of	of	IN
46545	1145	32	manufacture	manufacture	NN
46545	1145	33	;	;	:
46545	1145	34	and	and	CC
46545	1145	35	credited	credit	VBN
46545	1145	36	with	with	IN
46545	1145	37	inventory	inventory	NN
46545	1145	38	of	of	IN
46545	1145	39	materials	material	NNS
46545	1145	40	at	at	IN
46545	1145	41	the	the	DT
46545	1145	42	close	close	NN
46545	1145	43	of	of	IN
46545	1145	44	the	the	DT
46545	1145	45	year	year	NN
46545	1145	46	.	.	.
46545	1146	1	The	the	DT
46545	1146	2	balance	balance	NN
46545	1146	3	represents	represent	VBZ
46545	1146	4	cost	cost	NN
46545	1146	5	of	of	IN
46545	1146	6	manufactured	manufacture	VBN
46545	1146	7	goods	good	NNS
46545	1146	8	to	to	IN
46545	1146	9	the	the	DT
46545	1146	10	trading	trading	NN
46545	1146	11	division	division	NN
46545	1146	12	.	.	.
46545	1147	1	The	the	DT
46545	1147	2	principal	principal	JJ
46545	1147	3	value	value	NN
46545	1147	4	of	of	IN
46545	1147	5	these	these	DT
46545	1147	6	subdivisions	subdivision	NNS
46545	1147	7	of	of	IN
46545	1147	8	profit	profit	NN
46545	1147	9	and	and	CC
46545	1147	10	loss	loss	NN
46545	1147	11	lies	lie	NNS
46545	1147	12	in	in	IN
46545	1147	13	the	the	DT
46545	1147	14	fact	fact	NN
46545	1147	15	that	that	IN
46545	1147	16	they	-PRON-	PRP
46545	1147	17	reveal	reveal	VBP
46545	1147	18	not	not	RB
46545	1147	19	only	only	RB
46545	1147	20	the	the	DT
46545	1147	21	_	_	NNP
46545	1147	22	amount	amount	NN
46545	1147	23	_	_	NNP
46545	1147	24	but	but	CC
46545	1147	25	the	the	DT
46545	1147	26	_	_	NNP
46545	1147	27	sources	source	NNS
46545	1147	28	_	_	NNP
46545	1147	29	of	of	IN
46545	1147	30	profits	profit	NNS
46545	1147	31	and	and	CC
46545	1147	32	losses	loss	NNS
46545	1147	33	,	,	,
46545	1147	34	which	which	WDT
46545	1147	35	is	be	VBZ
46545	1147	36	one	one	CD
46545	1147	37	of	of	IN
46545	1147	38	the	the	DT
46545	1147	39	important	important	JJ
46545	1147	40	functions	function	NNS
46545	1147	41	of	of	IN
46545	1147	42	accounting	accounting	NN
46545	1147	43	.	.	.
46545	1148	1	[	[	-LRB-
46545	1148	2	Illustration	illustration	NN
46545	1148	3	]	]	-RRB-
46545	1148	4	The	the	DT
46545	1148	5	profit	profit	NN
46545	1148	6	and	and	CC
46545	1148	7	loss	loss	NN
46545	1148	8	account	account	NN
46545	1148	9	of	of	IN
46545	1148	10	a	a	DT
46545	1148	11	professional	professional	JJ
46545	1148	12	or	or	CC
46545	1148	13	other	other	JJ
46545	1148	14	non	non	JJ
46545	1148	15	-	-	JJ
46545	1148	16	trading	trading	JJ
46545	1148	17	concern	concern	NN
46545	1148	18	need	nee	MD
46545	1148	19	not	not	RB
46545	1148	20	be	be	VB
46545	1148	21	subdivided	subdivide	VBN
46545	1148	22	as	as	IN
46545	1148	23	explained	explain	VBN
46545	1148	24	for	for	IN
46545	1148	25	a	a	DT
46545	1148	26	trading	trading	NN
46545	1148	27	concern	concern	NN
46545	1148	28	.	.	.
46545	1149	1	In	in	IN
46545	1149	2	a	a	DT
46545	1149	3	non	non	JJ
46545	1149	4	-	-	JJ
46545	1149	5	trading	trading	JJ
46545	1149	6	business	business	NN
46545	1149	7	,	,	,
46545	1149	8	all	all	DT
46545	1149	9	accounts	account	NNS
46545	1149	10	representing	represent	VBG
46545	1149	11	revenue	revenue	NN
46545	1149	12	receipts	receipt	NNS
46545	1149	13	or	or	CC
46545	1149	14	revenue	revenue	NN
46545	1149	15	expenditures	expenditure	NNS
46545	1149	16	are	be	VBP
46545	1149	17	transferred	transfer	VBN
46545	1149	18	direct	direct	RB
46545	1149	19	to	to	TO
46545	1149	20	profit	profit	NN
46545	1149	21	and	and	CC
46545	1149	22	loss	loss	NN
46545	1149	23	account	account	NN
46545	1149	24	.	.	.
46545	1150	1	=	=	NFP
46545	1150	2	80	80	CD
46545	1150	3	.	.	.
46545	1151	1	Transfer	transfer	NN
46545	1151	2	of	of	IN
46545	1151	3	Gross	Gross	NNP
46545	1151	4	Profit.=	Profit.=	VBZ
46545	1151	5	The	the	DT
46545	1151	6	gross	gross	JJ
46545	1151	7	profit	profit	NN
46545	1151	8	from	from	IN
46545	1151	9	trading	trading	NN
46545	1151	10	is	be	VBZ
46545	1151	11	now	now	RB
46545	1151	12	transferred	transfer	VBN
46545	1151	13	to	to	IN
46545	1151	14	the	the	DT
46545	1151	15	credit	credit	NN
46545	1151	16	of	of	IN
46545	1151	17	profit	profit	NN
46545	1151	18	and	and	CC
46545	1151	19	loss	loss	NN
46545	1151	20	account	account	NN
46545	1151	21	,	,	,
46545	1151	22	and	and	CC
46545	1151	23	this	this	DT
46545	1151	24	account	account	NN
46545	1151	25	is	be	VBZ
46545	1151	26	debited	debited	JJ
46545	1151	27	with	with	IN
46545	1151	28	the	the	DT
46545	1151	29	balances	balance	NNS
46545	1151	30	of	of	IN
46545	1151	31	all	all	DT
46545	1151	32	revenue	revenue	NN
46545	1151	33	expenditure	expenditure	NN
46545	1151	34	accounts	account	NNS
46545	1151	35	.	.	.
46545	1152	1	Continuing	continue	VBG
46545	1152	2	the	the	DT
46545	1152	3	illustration	illustration	NN
46545	1152	4	from	from	IN
46545	1152	5	Article	Article	NNP
46545	1152	6	78	78	CD
46545	1152	7	,	,	,
46545	1152	8	we	-PRON-	PRP
46545	1152	9	have	have	VBP
46545	1152	10	:	:	:
46545	1152	11	[	[	-LRB-
46545	1152	12	Illustration	illustration	NN
46545	1152	13	]	]	-RRB-
46545	1152	14	=	=	SYM
46545	1152	15	81	81	CD
46545	1152	16	.	.	.
46545	1153	1	Transfer	transfer	NN
46545	1153	2	of	of	IN
46545	1153	3	Net	net	NN
46545	1153	4	Profit.=	profit.=	NN
46545	1153	5	The	the	DT
46545	1153	6	net	net	JJ
46545	1153	7	gain	gain	NN
46545	1153	8	is	be	VBZ
46545	1153	9	transferred	transfer	VBN
46545	1153	10	to	to	IN
46545	1153	11	the	the	DT
46545	1153	12	credit	credit	NN
46545	1153	13	of	of	IN
46545	1153	14	proprietor	proprietor	NN
46545	1153	15	's	's	POS
46545	1153	16	account	account	NN
46545	1153	17	in	in	IN
46545	1153	18	a	a	DT
46545	1153	19	single	single	JJ
46545	1153	20	proprietorship	proprietorship	NN
46545	1153	21	.	.	.
46545	1154	1	[	[	-LRB-
46545	1154	2	Illustration	illustration	NN
46545	1154	3	]	]	-RRB-
46545	1154	4	MERCHANDISE	MERCHANDISE	NNP
46545	1154	5	INVENTORY	inventory	NN
46545	1154	6	ACCOUNT	account	NN
46545	1154	7	=	=	NFP
46545	1154	8	82.=	82.=	CD
46545	1154	9	The	the	DT
46545	1154	10	accounts	account	NNS
46545	1154	11	now	now	RB
46545	1154	12	open	open	JJ
46545	1154	13	in	in	IN
46545	1154	14	the	the	DT
46545	1154	15	ledger	ledger	NNP
46545	1154	16	,	,	,
46545	1154	17	other	other	JJ
46545	1154	18	than	than	IN
46545	1154	19	proprietor	proprietor	NN
46545	1154	20	's	's	POS
46545	1154	21	account	account	NN
46545	1154	22	,	,	,
46545	1154	23	exhibit	exhibit	VB
46545	1154	24	all	all	DT
46545	1154	25	assets	asset	NNS
46545	1154	26	and	and	CC
46545	1154	27	liabilities	liability	NNS
46545	1154	28	of	of	IN
46545	1154	29	the	the	DT
46545	1154	30	business	business	NN
46545	1154	31	with	with	IN
46545	1154	32	the	the	DT
46545	1154	33	exception	exception	NN
46545	1154	34	of	of	IN
46545	1154	35	the	the	DT
46545	1154	36	present	present	JJ
46545	1154	37	inventory	inventory	NN
46545	1154	38	,	,	,
46545	1154	39	which	which	WDT
46545	1154	40	is	be	VBZ
46545	1154	41	included	include	VBN
46545	1154	42	in	in	IN
46545	1154	43	the	the	DT
46545	1154	44	trading	trading	NN
46545	1154	45	account	account	NN
46545	1154	46	.	.	.
46545	1155	1	The	the	DT
46545	1155	2	amount	amount	NN
46545	1155	3	of	of	IN
46545	1155	4	the	the	DT
46545	1155	5	inventory	inventory	NN
46545	1155	6	is	be	VBZ
46545	1155	7	transferred	transfer	VBN
46545	1155	8	to	to	IN
46545	1155	9	the	the	DT
46545	1155	10	debit	debit	NN
46545	1155	11	of	of	IN
46545	1155	12	a	a	DT
46545	1155	13	merchandise	merchandise	NN
46545	1155	14	inventory	inventory	NN
46545	1155	15	account	account	NN
46545	1155	16	.	.	.
46545	1156	1	[	[	-LRB-
46545	1156	2	Illustration	illustration	NN
46545	1156	3	]	]	-RRB-
46545	1156	4	The	the	DT
46545	1156	5	books	book	NNS
46545	1156	6	are	be	VBP
46545	1156	7	now	now	RB
46545	1156	8	said	say	VBN
46545	1156	9	to	to	TO
46545	1156	10	be	be	VB
46545	1156	11	_	_	NNP
46545	1156	12	closed	close	VBN
46545	1156	13	_	_	NNP
46545	1156	14	,	,	,
46545	1156	15	there	there	EX
46545	1156	16	being	be	VBG
46545	1156	17	no	no	DT
46545	1156	18	open	open	JJ
46545	1156	19	accounts	account	NNS
46545	1156	20	except	except	IN
46545	1156	21	those	those	DT
46545	1156	22	representing	represent	VBG
46545	1156	23	assets	asset	NNS
46545	1156	24	or	or	CC
46545	1156	25	liabilities	liability	NNS
46545	1156	26	of	of	IN
46545	1156	27	the	the	DT
46545	1156	28	business	business	NN
46545	1156	29	.	.	.
46545	1157	1	BALANCE	BALANCE	NNP
46545	1157	2	SHEET	SHEET	NNP
46545	1157	3	=	=	NFP
46545	1157	4	83.=	83.=	CD
46545	1157	5	A	a	DT
46545	1157	6	statement	statement	NN
46545	1157	7	of	of	IN
46545	1157	8	the	the	DT
46545	1157	9	assets	asset	NNS
46545	1157	10	and	and	CC
46545	1157	11	liabilities	liability	NNS
46545	1157	12	of	of	IN
46545	1157	13	a	a	DT
46545	1157	14	business	business	NN
46545	1157	15	is	be	VBZ
46545	1157	16	called	call	VBN
46545	1157	17	a	a	DT
46545	1157	18	_	_	NNP
46545	1157	19	balance	balance	NN
46545	1157	20	sheet	sheet	NN
46545	1157	21	_	_	NNP
46545	1157	22	.	.	.
46545	1158	1	If	if	IN
46545	1158	2	the	the	DT
46545	1158	3	assets	asset	NNS
46545	1158	4	exceed	exceed	VBP
46545	1158	5	the	the	DT
46545	1158	6	liabilities	liability	NNS
46545	1158	7	,	,	,
46545	1158	8	the	the	DT
46545	1158	9	difference	difference	NN
46545	1158	10	is	be	VBZ
46545	1158	11	the	the	DT
46545	1158	12	_	_	NNP
46545	1158	13	present	present	JJ
46545	1158	14	worth	worth	JJ
46545	1158	15	_	_	NNP
46545	1158	16	.	.	.
46545	1159	1	If	if	IN
46545	1159	2	the	the	DT
46545	1159	3	liabilities	liability	NNS
46545	1159	4	exceed	exceed	VBP
46545	1159	5	the	the	DT
46545	1159	6	assets	asset	NNS
46545	1159	7	,	,	,
46545	1159	8	the	the	DT
46545	1159	9	business	business	NN
46545	1159	10	is	be	VBZ
46545	1159	11	_	_	NNP
46545	1159	12	insolvent	insolvent	JJ
46545	1159	13	_	_	NNP
46545	1159	14	,	,	,
46545	1159	15	and	and	CC
46545	1159	16	the	the	DT
46545	1159	17	difference	difference	NN
46545	1159	18	or	or	CC
46545	1159	19	balance	balance	NN
46545	1159	20	shows	show	VBZ
46545	1159	21	the	the	DT
46545	1159	22	amount	amount	NN
46545	1159	23	of	of	IN
46545	1159	24	insolvency	insolvency	NN
46545	1159	25	.	.	.
46545	1160	1	The	the	DT
46545	1160	2	balance	balance	NN
46545	1160	3	sheet	sheet	NN
46545	1160	4	is	be	VBZ
46545	1160	5	prepared	prepare	VBN
46545	1160	6	from	from	IN
46545	1160	7	the	the	DT
46545	1160	8	ledger	ledger	JJ
46545	1160	9	balances	balance	NNS
46545	1160	10	after	after	IN
46545	1160	11	the	the	DT
46545	1160	12	books	book	NNS
46545	1160	13	have	have	VBP
46545	1160	14	been	be	VBN
46545	1160	15	closed	close	VBN
46545	1160	16	.	.	.
46545	1161	1	In	in	IN
46545	1161	2	arranging	arrange	VBG
46545	1161	3	the	the	DT
46545	1161	4	accounts	account	NNS
46545	1161	5	on	on	IN
46545	1161	6	a	a	DT
46545	1161	7	balance	balance	NN
46545	1161	8	sheet	sheet	NN
46545	1161	9	,	,	,
46545	1161	10	the	the	DT
46545	1161	11	assets	asset	NNS
46545	1161	12	should	should	MD
46545	1161	13	be	be	VB
46545	1161	14	listed	list	VBN
46545	1161	15	first	first	RB
46545	1161	16	,	,	,
46545	1161	17	followed	follow	VBN
46545	1161	18	by	by	IN
46545	1161	19	the	the	DT
46545	1161	20	liabilities	liability	NNS
46545	1161	21	.	.	.
46545	1162	1	The	the	DT
46545	1162	2	balance	balance	NN
46545	1162	3	will	will	MD
46545	1162	4	agree	agree	VB
46545	1162	5	with	with	IN
46545	1162	6	the	the	DT
46545	1162	7	balance	balance	NN
46545	1162	8	shown	show	VBN
46545	1162	9	in	in	IN
46545	1162	10	the	the	DT
46545	1162	11	proprietor	proprietor	NN
46545	1162	12	's	's	POS
46545	1162	13	or	or	CC
46545	1162	14	investment	investment	NN
46545	1162	15	account	account	NN
46545	1162	16	.	.	.
46545	1163	1	For	for	IN
46545	1163	2	the	the	DT
46545	1163	3	business	business	NN
46545	1163	4	of	of	IN
46545	1163	5	a	a	DT
46545	1163	6	single	single	JJ
46545	1163	7	proprietor	proprietor	NN
46545	1163	8	,	,	,
46545	1163	9	it	-PRON-	PRP
46545	1163	10	is	be	VBZ
46545	1163	11	customary	customary	JJ
46545	1163	12	to	to	TO
46545	1163	13	list	list	VB
46545	1163	14	the	the	DT
46545	1163	15	accounts	account	NNS
46545	1163	16	in	in	IN
46545	1163	17	the	the	DT
46545	1163	18	following	follow	VBG
46545	1163	19	general	general	JJ
46545	1163	20	order	order	NN
46545	1163	21	:	:	:
46545	1163	22	_	_	NNP
46545	1163	23	First_--Cash	first_--cash	NN
46545	1163	24	in	in	IN
46545	1163	25	bank	bank	NN
46545	1163	26	and	and	CC
46545	1163	27	office	office	NN
46545	1163	28	.	.	.
46545	1164	1	_	_	NNP
46545	1164	2	Second_--Open	second_--open	NN
46545	1164	3	accounts	account	NNS
46545	1164	4	and	and	CC
46545	1164	5	bills	bill	NNS
46545	1164	6	receivable	receivable	JJ
46545	1164	7	.	.	.
46545	1165	1	_	_	NNP
46545	1165	2	Third_--Merchandise	Third_--Merchandise	NNP
46545	1165	3	per	per	IN
46545	1165	4	inventory	inventory	NN
46545	1165	5	,	,	,
46545	1165	6	store	store	NN
46545	1165	7	fixtures	fixture	NNS
46545	1165	8	,	,	,
46545	1165	9	etc	etc	FW
46545	1165	10	.	.	.
46545	1166	1	_	_	NNP
46545	1166	2	Fourth_--Real	fourth_--real	JJ
46545	1166	3	estate	estate	NN
46545	1166	4	.	.	.
46545	1167	1	The	the	DT
46545	1167	2	first	first	JJ
46545	1167	3	two	two	CD
46545	1167	4	classes	class	NNS
46545	1167	5	are	be	VBP
46545	1167	6	termed	term	VBN
46545	1167	7	_	_	NNP
46545	1167	8	active	active	JJ
46545	1167	9	_	_	NNP
46545	1167	10	or	or	CC
46545	1167	11	_	_	NNP
46545	1167	12	quick	quick	JJ
46545	1167	13	_	_	NNP
46545	1167	14	assets	asset	NNS
46545	1167	15	,	,	,
46545	1167	16	as	as	IN
46545	1167	17	they	-PRON-	PRP
46545	1167	18	can	can	MD
46545	1167	19	be	be	VB
46545	1167	20	most	most	RBS
46545	1167	21	readily	readily	RB
46545	1167	22	converted	convert	VBN
46545	1167	23	into	into	IN
46545	1167	24	cash	cash	NN
46545	1167	25	.	.	.
46545	1168	1	The	the	DT
46545	1168	2	liabilities	liability	NNS
46545	1168	3	represented	represent	VBN
46545	1168	4	by	by	IN
46545	1168	5	credit	credit	NN
46545	1168	6	balances	balance	NNS
46545	1168	7	,	,	,
46545	1168	8	are	be	VBP
46545	1168	9	listed	list	VBN
46545	1168	10	in	in	IN
46545	1168	11	the	the	DT
46545	1168	12	order	order	NN
46545	1168	13	of	of	IN
46545	1168	14	their	-PRON-	PRP$
46545	1168	15	urgency	urgency	NN
46545	1168	16	:	:	:
46545	1168	17	_	_	NNP
46545	1168	18	First_--Open	first_--open	JJ
46545	1168	19	accounts	account	NNS
46545	1168	20	due	due	JJ
46545	1168	21	others	other	NNS
46545	1168	22	.	.	.
46545	1169	1	_	_	NNP
46545	1169	2	Second_--Bills	Second_--Bills	NNP
46545	1169	3	payable	payable	JJ
46545	1169	4	.	.	.
46545	1170	1	_	_	NNP
46545	1170	2	Third_--Mortgages	Third_--Mortgages	NNP
46545	1170	3	or	or	CC
46545	1170	4	bonds	bond	NNS
46545	1170	5	payable	payable	JJ
46545	1170	6	.	.	.
46545	1171	1	The	the	DT
46545	1171	2	third	third	JJ
46545	1171	3	class	class	NN
46545	1171	4	represents	represent	VBZ
46545	1171	5	secured	secured	JJ
46545	1171	6	liabilities	liability	NNS
46545	1171	7	,	,	,
46545	1171	8	while	while	IN
46545	1171	9	the	the	DT
46545	1171	10	first	first	JJ
46545	1171	11	two	two	CD
46545	1171	12	represent	represent	NN
46545	1171	13	unsecured	unsecured	JJ
46545	1171	14	liabilities	liability	NNS
46545	1171	15	.	.	.
46545	1172	1	Continuing	continue	VBG
46545	1172	2	the	the	DT
46545	1172	3	previous	previous	JJ
46545	1172	4	illustration	illustration	NN
46545	1172	5	,	,	,
46545	1172	6	we	-PRON-	PRP
46545	1172	7	find	find	VBP
46545	1172	8	the	the	DT
46545	1172	9	balance	balance	NN
46545	1172	10	sheet	sheet	NN
46545	1172	11	of	of	IN
46545	1172	12	our	-PRON-	PRP$
46545	1172	13	imaginary	imaginary	NN
46545	1172	14	ledger	ledger	NNP
46545	1172	15	to	to	TO
46545	1172	16	be	be	VB
46545	1172	17	as	as	IN
46545	1172	18	follows	follow	VBZ
46545	1172	19	:	:	:
46545	1172	20	[	[	-LRB-
46545	1172	21	Illustration	illustration	NN
46545	1172	22	]	]	-RRB-
46545	1172	23	SAMPLE	SAMPLE	NNP
46545	1172	24	TRANSACTIONS	transactions	NN
46545	1172	25	=	=	SYM
46545	1172	26	84.=	84.=	NNS
46545	1172	27	At	at	IN
46545	1172	28	the	the	DT
46545	1172	29	end	end	NN
46545	1172	30	of	of	IN
46545	1172	31	the	the	DT
46545	1172	32	first	first	JJ
46545	1172	33	year	year	NN
46545	1172	34	,	,	,
46545	1172	35	the	the	DT
46545	1172	36	trial	trial	NN
46545	1172	37	balance	balance	NN
46545	1172	38	of	of	IN
46545	1172	39	a	a	DT
46545	1172	40	single	single	JJ
46545	1172	41	proprietorship	proprietorship	NN
46545	1172	42	was	be	VBD
46545	1172	43	as	as	IN
46545	1172	44	follows	follow	VBZ
46545	1172	45	:	:	:
46545	1172	46	DEBIT	DEBIT	NNP
46545	1172	47	BALANCES	BALANCES	NNPS
46545	1172	48	Bank	Bank	NNP
46545	1172	49	Account	Account	NNP
46545	1172	50	$	$	$
46545	1172	51	764.20	764.20	CD
46545	1172	52	Sundry	sundry	JJ
46545	1172	53	Open	open	JJ
46545	1172	54	Accounts	account	NNS
46545	1172	55	Receivable	receivable	JJ
46545	1172	56	1,127.30	1,127.30	CD
46545	1172	57	Bills	bill	NNS
46545	1172	58	Receivable	receivable	JJ
46545	1172	59	475.00	475.00	CD
46545	1172	60	Furniture	furniture	NN
46545	1172	61	and	and	CC
46545	1172	62	Fixtures	fixture	VBZ
46545	1172	63	325.00	325.00	CD
46545	1172	64	Cash	Cash	NNP
46545	1172	65	in	in	IN
46545	1172	66	Office	office	NN
46545	1172	67	68.50	68.50	CD
46545	1172	68	Purchases	purchase	VBZ
46545	1172	69	9,571.40	9,571.40	CD
46545	1172	70	Expense	expense	NN
46545	1172	71	675.00	675.00	CD
46545	1172	72	Discount	discount	NN
46545	1172	73	on	on	IN
46545	1172	74	Sales	Sales	NNP
46545	1172	75	96.75	96.75	CD
46545	1172	76	Interest	Interest	NNP
46545	1172	77	72.10	72.10	CD
46545	1172	78	--------	--------	CD
46545	1172	79	13,175.25	13,175.25	LS
46545	1172	80	CREDIT	credit	NN
46545	1172	81	BALANCES	balance	NNS
46545	1172	82	Proprietor	Proprietor	NNP
46545	1172	83	(	(	-LRB-
46545	1172	84	Investment	investment	NN
46545	1172	85	)	)	-RRB-
46545	1172	86	2,500.00	2,500.00	CD
46545	1172	87	Bills	bill	NNS
46545	1172	88	Payable	payable	JJ
46545	1172	89	2,000.00	2,000.00	CD
46545	1172	90	Sundry	sundry	NN
46545	1172	91	Accounts	Accounts	NNPS
46545	1172	92	Payable	Payable	NNP
46545	1172	93	1,761.60	1,761.60	CD
46545	1172	94	Sales	sale	NNS
46545	1172	95	6,913.65	6,913.65	CD
46545	1172	96	--------	--------	:
46545	1172	97	$	$	$
46545	1172	98	13,175.25	13,175.25	CD
46545	1172	99	The	the	DT
46545	1172	100	inventory	inventory	NN
46545	1172	101	at	at	IN
46545	1172	102	the	the	DT
46545	1172	103	end	end	NN
46545	1172	104	of	of	IN
46545	1172	105	the	the	DT
46545	1172	106	year	year	NN
46545	1172	107	was	be	VBD
46545	1172	108	$	$	$
46545	1172	109	4,962.30	4,962.30	CD
46545	1172	110	;	;	:
46545	1172	111	at	at	IN
46545	1172	112	the	the	DT
46545	1172	113	beginning	beginning	NN
46545	1172	114	of	of	IN
46545	1172	115	the	the	DT
46545	1172	116	year	year	NN
46545	1172	117	,	,	,
46545	1172	118	there	there	EX
46545	1172	119	was	be	VBD
46545	1172	120	no	no	DT
46545	1172	121	merchandise	merchandise	NN
46545	1172	122	in	in	IN
46545	1172	123	stock	stock	NN
46545	1172	124	.	.	.
46545	1173	1	The	the	DT
46545	1173	2	books	book	NNS
46545	1173	3	are	be	VBP
46545	1173	4	to	to	TO
46545	1173	5	be	be	VB
46545	1173	6	closed	close	VBN
46545	1173	7	into	into	IN
46545	1173	8	trading	trading	NN
46545	1173	9	and	and	CC
46545	1173	10	profit	profit	NN
46545	1173	11	and	and	CC
46545	1173	12	loss	loss	NN
46545	1173	13	,	,	,
46545	1173	14	and	and	CC
46545	1173	15	a	a	DT
46545	1173	16	balance	balance	NN
46545	1173	17	sheet	sheet	NN
46545	1173	18	prepared	prepare	VBD
46545	1173	19	.	.	.
46545	1174	1	When	when	WRB
46545	1174	2	closing	close	VBG
46545	1174	3	the	the	DT
46545	1174	4	books	book	NNS
46545	1174	5	,	,	,
46545	1174	6	all	all	DT
46545	1174	7	entries	entry	NNS
46545	1174	8	necessary	necessary	JJ
46545	1174	9	to	to	TO
46545	1174	10	adjust	adjust	VB
46545	1174	11	the	the	DT
46545	1174	12	balances	balance	NNS
46545	1174	13	of	of	IN
46545	1174	14	ledger	ledger	JJ
46545	1174	15	accounts	account	NNS
46545	1174	16	should	should	MD
46545	1174	17	be	be	VB
46545	1174	18	made	make	VBN
46545	1174	19	through	through	IN
46545	1174	20	the	the	DT
46545	1174	21	journal	journal	NN
46545	1174	22	.	.	.
46545	1175	1	When	when	WRB
46545	1175	2	an	an	DT
46545	1175	3	audit	audit	NN
46545	1175	4	is	be	VBZ
46545	1175	5	made	make	VBN
46545	1175	6	,	,	,
46545	1175	7	it	-PRON-	PRP
46545	1175	8	is	be	VBZ
46545	1175	9	difficult	difficult	JJ
46545	1175	10	to	to	TO
46545	1175	11	trace	trace	VB
46545	1175	12	the	the	DT
46545	1175	13	entries	entry	NNS
46545	1175	14	unless	unless	IN
46545	1175	15	they	-PRON-	PRP
46545	1175	16	are	be	VBP
46545	1175	17	plainly	plainly	RB
46545	1175	18	stated	state	VBN
46545	1175	19	in	in	IN
46545	1175	20	one	one	CD
46545	1175	21	group	group	NN
46545	1175	22	,	,	,
46545	1175	23	which	which	WDT
46545	1175	24	is	be	VBZ
46545	1175	25	provided	provide	VBN
46545	1175	26	when	when	WRB
46545	1175	27	they	-PRON-	PRP
46545	1175	28	are	be	VBP
46545	1175	29	made	make	VBN
46545	1175	30	in	in	IN
46545	1175	31	the	the	DT
46545	1175	32	journal	journal	NN
46545	1175	33	.	.	.
46545	1176	1	The	the	DT
46545	1176	2	making	making	NN
46545	1176	3	of	of	IN
46545	1176	4	entries	entry	NNS
46545	1176	5	in	in	IN
46545	1176	6	the	the	DT
46545	1176	7	ledger	ledger	NN
46545	1176	8	directly	directly	RB
46545	1176	9	,	,	,
46545	1176	10	also	also	RB
46545	1176	11	increases	increase	VBZ
46545	1176	12	the	the	DT
46545	1176	13	opportunity	opportunity	NN
46545	1176	14	for	for	IN
46545	1176	15	fraudulent	fraudulent	JJ
46545	1176	16	entries	entry	NNS
46545	1176	17	.	.	.
46545	1177	1	_	_	NNP
46545	1177	2	Never	never	RB
46545	1177	3	make	make	VB
46545	1177	4	original	original	JJ
46545	1177	5	entries	entry	NNS
46545	1177	6	in	in	IN
46545	1177	7	the	the	DT
46545	1177	8	ledger	ledger	NN
46545	1177	9	.	.	.
46545	1177	10	_	_	NNP
46545	1177	11	EXAMPLE	EXAMPLE	NNP
46545	1177	12	FOR	for	IN
46545	1177	13	PRACTICE	practice	NN
46545	1177	14	From	from	IN
46545	1177	15	the	the	DT
46545	1177	16	following	follow	VBG
46545	1177	17	trial	trial	NN
46545	1177	18	balance	balance	NN
46545	1177	19	prepare	prepare	NN
46545	1177	20	trading	trading	NN
46545	1177	21	account	account	NN
46545	1177	22	;	;	:
46545	1177	23	profit	profit	NN
46545	1177	24	and	and	CC
46545	1177	25	loss	loss	NN
46545	1177	26	account	account	NN
46545	1177	27	;	;	:
46545	1177	28	and	and	CC
46545	1177	29	balance	balance	VB
46545	1177	30	sheet	sheet	NN
46545	1177	31	.	.	.
46545	1178	1	TRIAL	trial	NN
46545	1178	2	BALANCE	BALANCE	NNP
46545	1178	3	Proprietor	Proprietor	NNP
46545	1178	4	(	(	-LRB-
46545	1178	5	Investment	investment	NN
46545	1178	6	)	)	-RRB-
46545	1178	7	$	$	$
46545	1178	8	7,600.00	7,600.00	CD
46545	1178	9	Bills	bill	NNS
46545	1178	10	Payable	payable	JJ
46545	1178	11	4,000.00	4,000.00	CD
46545	1178	12	Accounts	Accounts	NNPS
46545	1178	13	Payable	Payable	NNP
46545	1178	14	1,470.00	1,470.00	CD
46545	1178	15	Bank	Bank	NNP
46545	1178	16	$	$	$
46545	1178	17	1,262.84	1,262.84	CD
46545	1178	18	Accounts	account	NNS
46545	1178	19	Receivable	receivable	JJ
46545	1178	20	2,693.11	2,693.11	CD
46545	1178	21	Bills	bill	NNS
46545	1178	22	Receivable	receivable	JJ
46545	1178	23	4,360.00	4,360.00	CD
46545	1178	24	Merchandise	merchandise	NN
46545	1178	25	Inventory	inventory	NN
46545	1178	26	6,277.76	6,277.76	CD
46545	1178	27	Furniture	Furniture	NNP
46545	1178	28	and	and	CC
46545	1178	29	Fixtures	fixture	VBZ
46545	1178	30	750.00	750.00	CD
46545	1178	31	Purchases	Purchases	NNP
46545	1178	32	7,105.78	7,105.78	CD
46545	1178	33	Expense	expense	NN
46545	1178	34	1,416.30	1,416.30	CD
46545	1178	35	Discount	discount	NN
46545	1178	36	on	on	IN
46545	1178	37	Sales	sale	NNS
46545	1178	38	112.65	112.65	CD
46545	1178	39	Interest	interest	NN
46545	1178	40	44.20	44.20	CD
46545	1178	41	Sales	sale	NNS
46545	1178	42	10,985.70	10,985.70	CD
46545	1178	43	Cash	cash	NN
46545	1178	44	121.46	121.46	CD
46545	1178	45	----------	----------	NFP
46545	1178	46	----------	----------	NFP
46545	1178	47	$	$	$
46545	1178	48	24,099.90	24,099.90	CD
46545	1178	49	$	$	$
46545	1178	50	24,099.90	24,099.90	CD
46545	1178	51	Inventory	inventory	NN
46545	1178	52	at	at	IN
46545	1178	53	end	end	NN
46545	1178	54	of	of	IN
46545	1178	55	year	year	NN
46545	1178	56	$	$	$
46545	1178	57	6,493.06	6,493.06	CD
46545	1178	58	.	.	.
46545	1179	1	[	[	-LRB-
46545	1179	2	Illustration	illustration	NN
46545	1179	3	]	]	-RRB-
46545	1179	4	[	[	-LRB-
46545	1179	5	Illustration	illustration	NN
46545	1179	6	]	]	-RRB-
46545	1179	7	[	[	-LRB-
46545	1179	8	Illustration	illustration	NN
46545	1179	9	]	]	-RRB-
46545	1179	10	[	[	-LRB-
46545	1179	11	Illustration	illustration	NN
46545	1179	12	]	]	-RRB-
46545	1179	13	[	[	-LRB-
46545	1179	14	Illustration	illustration	NN
46545	1179	15	:	:	:
46545	1179	16	CASHIER	cashier	VB
46545	1179	17	TERMINAL	terminal	DT
46545	1179	18	,	,	,
46545	1179	19	LAMSON	LAMSON	NNP
46545	1179	20	MOTOR	MOTOR	NNP
46545	1179	21	-	-	HYPH
46545	1179	22	DRIVEN	DRIVEN	NNP
46545	1179	23	CABLE	CABLE	NNP
46545	1179	24	CASH	cash	NN
46545	1179	25	CARRYING	carrying	NN
46545	1179	26	SYSTEM	system	NN
46545	1179	27	FOR	for	IN
46545	1179	28	DRY	DRY	NNP
46545	1179	29	GOODS	goods	NN
46545	1179	30	,	,	,
46545	1179	31	GENERAL	GENERAL	NNP
46545	1179	32	,	,	,
46545	1179	33	OR	OR	NNP
46545	1179	34	DEPARTMENT	DEPARTMENT	NNP
46545	1179	35	STORES	STORES	NNP
46545	1179	36	Lamson	Lamson	NNP
46545	1179	37	Consolidated	Consolidated	NNP
46545	1179	38	Store	Store	NNP
46545	1179	39	Service	Service	NNP
46545	1179	40	Co.	Co.	NNP
46545	1179	41	]	]	-RRB-
46545	1179	42	JOURNALIZING	JOURNALIZING	NNP
46545	1179	43	NOTES	note	NNS
46545	1179	44	=	=	NFP
46545	1179	45	85.=	85.=	IN
46545	1179	46	When	when	WRB
46545	1179	47	a	a	DT
46545	1179	48	note	note	NN
46545	1179	49	is	be	VBZ
46545	1179	50	received	receive	VBN
46545	1179	51	by	by	IN
46545	1179	52	us	-PRON-	PRP
46545	1179	53	or	or	CC
46545	1179	54	we	-PRON-	PRP
46545	1179	55	give	give	VBP
46545	1179	56	our	-PRON-	PRP$
46545	1179	57	note	note	NN
46545	1179	58	to	to	IN
46545	1179	59	another	another	DT
46545	1179	60	,	,	,
46545	1179	61	it	-PRON-	PRP
46545	1179	62	is	be	VBZ
46545	1179	63	necessary	necessary	JJ
46545	1179	64	to	to	TO
46545	1179	65	make	make	VB
46545	1179	66	a	a	DT
46545	1179	67	journal	journal	NN
46545	1179	68	entry	entry	NN
46545	1179	69	in	in	IN
46545	1179	70	order	order	NN
46545	1179	71	that	that	IN
46545	1179	72	there	there	EX
46545	1179	73	may	may	MD
46545	1179	74	be	be	VB
46545	1179	75	a	a	DT
46545	1179	76	proper	proper	JJ
46545	1179	77	record	record	NN
46545	1179	78	of	of	IN
46545	1179	79	the	the	DT
46545	1179	80	transaction	transaction	NN
46545	1179	81	on	on	IN
46545	1179	82	our	-PRON-	PRP$
46545	1179	83	books	book	NNS
46545	1179	84	.	.	.
46545	1180	1	Careful	careful	JJ
46545	1180	2	study	study	NN
46545	1180	3	is	be	VBZ
46545	1180	4	sometimes	sometimes	RB
46545	1180	5	necessary	necessary	JJ
46545	1180	6	to	to	TO
46545	1180	7	determine	determine	VB
46545	1180	8	just	just	RB
46545	1180	9	how	how	WRB
46545	1180	10	the	the	DT
46545	1180	11	entry	entry	NN
46545	1180	12	should	should	MD
46545	1180	13	be	be	VB
46545	1180	14	made	make	VBN
46545	1180	15	,	,	,
46545	1180	16	and	and	CC
46545	1180	17	the	the	DT
46545	1180	18	following	follow	VBG
46545	1180	19	illustrations	illustration	NNS
46545	1180	20	will	will	MD
46545	1180	21	serve	serve	VB
46545	1180	22	as	as	IN
46545	1180	23	a	a	DT
46545	1180	24	guide	guide	NN
46545	1180	25	.	.	.
46545	1181	1	=	=	NFP
46545	1181	2	86	86	CD
46545	1181	3	.	.	.
46545	1182	1	When	when	WRB
46545	1182	2	Received.=	Received.=	NNP
46545	1182	3	When	when	WRB
46545	1182	4	we	-PRON-	PRP
46545	1182	5	receive	receive	VBP
46545	1182	6	a	a	DT
46545	1182	7	note	note	NN
46545	1182	8	,	,	,
46545	1182	9	we	-PRON-	PRP
46545	1182	10	debit	debit	VBP
46545	1182	11	bills	bill	NNS
46545	1182	12	receivable	receivable	JJ
46545	1182	13	and	and	CC
46545	1182	14	credit	credit	NN
46545	1182	15	the	the	DT
46545	1182	16	maker	maker	NN
46545	1182	17	--	--	:
46545	1182	18	that	that	RB
46545	1182	19	is	is	RB
46545	1182	20	,	,	,
46545	1182	21	the	the	DT
46545	1182	22	person	person	NN
46545	1182	23	who	who	WP
46545	1182	24	gives	give	VBZ
46545	1182	25	us	-PRON-	PRP
46545	1182	26	the	the	DT
46545	1182	27	note	note	NN
46545	1182	28	.	.	.
46545	1183	1	We	-PRON-	PRP
46545	1183	2	receive	receive	VBP
46545	1183	3	a	a	DT
46545	1183	4	note	note	NN
46545	1183	5	from	from	IN
46545	1183	6	Samuel	Samuel	NNP
46545	1183	7	Smart	Smart	NNP
46545	1183	8	for	for	IN
46545	1183	9	$	$	$
46545	1183	10	100.00	100.00	CD
46545	1183	11	payable	payable	JJ
46545	1183	12	in	in	IN
46545	1183	13	30	30	CD
46545	1183	14	days	day	NNS
46545	1183	15	.	.	.
46545	1184	1	The	the	DT
46545	1184	2	journal	journal	NN
46545	1184	3	entry	entry	NN
46545	1184	4	is	be	VBZ
46545	1184	5	:	:	:
46545	1184	6	Bills	bill	NNS
46545	1184	7	Receivable	receivable	JJ
46545	1184	8	$	$	$
46545	1184	9	100.00	100.00	CD
46545	1184	10	Samuel	Samuel	NNP
46545	1184	11	Smart	Smart	NNP
46545	1184	12	$	$	$
46545	1184	13	100.00	100.00	CD
46545	1184	14	30-day	30-day	CD
46545	1184	15	note	note	NN
46545	1184	16	dated	date	VBN
46545	1184	17	Sept.	September	NNP
46545	1184	18	10	10	CD
46545	1184	19	=	=	SYM
46545	1184	20	87	87	CD
46545	1184	21	.	.	.
46545	1185	1	When	when	WRB
46545	1185	2	Paid.=	paid.=	CD
46545	1185	3	When	when	WRB
46545	1185	4	this	this	DT
46545	1185	5	note	note	NN
46545	1185	6	is	be	VBZ
46545	1185	7	paid	pay	VBN
46545	1185	8	,	,	,
46545	1185	9	we	-PRON-	PRP
46545	1185	10	debit	debit	VBP
46545	1185	11	cash	cash	NN
46545	1185	12	and	and	CC
46545	1185	13	credit	credit	NN
46545	1185	14	bills	bill	NNS
46545	1185	15	receivable	receivable	JJ
46545	1185	16	.	.	.
46545	1186	1	The	the	DT
46545	1186	2	entry	entry	NN
46545	1186	3	is	be	VBZ
46545	1186	4	made	make	VBN
46545	1186	5	in	in	IN
46545	1186	6	the	the	DT
46545	1186	7	cash	cash	NN
46545	1186	8	book	book	NN
46545	1186	9	on	on	IN
46545	1186	10	the	the	DT
46545	1186	11	debit	debit	NN
46545	1186	12	side	side	NN
46545	1186	13	which	which	WDT
46545	1186	14	debits	debit	VBZ
46545	1186	15	cash	cash	NN
46545	1186	16	and	and	CC
46545	1186	17	credits	credit	VBZ
46545	1186	18	bills	bill	NNS
46545	1186	19	receivable	receivable	JJ
46545	1186	20	.	.	.
46545	1187	1	Bills	bill	NNS
46545	1187	2	Receivable	Receivable	NNP
46545	1187	3	Samuel	Samuel	NNP
46545	1187	4	Smart	Smart	NNP
46545	1187	5	's	's	POS
46545	1187	6	note	note	NN
46545	1187	7	$	$	$
46545	1187	8	100.00	100.00	CD
46545	1187	9	due	due	JJ
46545	1187	10	Oct.	October	NNP
46545	1187	11	10th	10th	NN
46545	1187	12	=	=	SYM
46545	1187	13	88	88	CD
46545	1187	14	.	.	.
46545	1188	1	When	when	WRB
46545	1188	2	Collected	collect	VBN
46545	1188	3	by	by	IN
46545	1188	4	Bank.=	bank.=	CD
46545	1188	5	Perhaps	perhaps	RB
46545	1188	6	the	the	DT
46545	1188	7	note	note	NN
46545	1188	8	was	be	VBD
46545	1188	9	collected	collect	VBN
46545	1188	10	through	through	IN
46545	1188	11	our	-PRON-	PRP$
46545	1188	12	bank	bank	NN
46545	1188	13	;	;	:
46545	1188	14	in	in	IN
46545	1188	15	that	that	DT
46545	1188	16	case	case	NN
46545	1188	17	,	,	,
46545	1188	18	the	the	DT
46545	1188	19	bank	bank	NN
46545	1188	20	,	,	,
46545	1188	21	instead	instead	RB
46545	1188	22	of	of	IN
46545	1188	23	sending	send	VBG
46545	1188	24	us	-PRON-	PRP
46545	1188	25	the	the	DT
46545	1188	26	cash	cash	NN
46545	1188	27	,	,	,
46545	1188	28	will	will	MD
46545	1188	29	credit	credit	VB
46545	1188	30	the	the	DT
46545	1188	31	amount	amount	NN
46545	1188	32	to	to	IN
46545	1188	33	our	-PRON-	PRP$
46545	1188	34	account	account	NN
46545	1188	35	.	.	.
46545	1189	1	The	the	DT
46545	1189	2	bank	bank	NN
46545	1189	3	may	may	MD
46545	1189	4	,	,	,
46545	1189	5	also	also	RB
46545	1189	6	,	,	,
46545	1189	7	charge	charge	VB
46545	1189	8	a	a	DT
46545	1189	9	small	small	JJ
46545	1189	10	fee	fee	NN
46545	1189	11	for	for	IN
46545	1189	12	collecting	collect	VBG
46545	1189	13	the	the	DT
46545	1189	14	money	money	NN
46545	1189	15	;	;	:
46545	1189	16	consequently	consequently	RB
46545	1189	17	the	the	DT
46545	1189	18	amount	amount	NN
46545	1189	19	placed	place	VBN
46545	1189	20	to	to	IN
46545	1189	21	our	-PRON-	PRP$
46545	1189	22	credit	credit	NN
46545	1189	23	will	will	MD
46545	1189	24	be	be	VB
46545	1189	25	the	the	DT
46545	1189	26	sum	sum	NN
46545	1189	27	collected	collect	VBN
46545	1189	28	,	,	,
46545	1189	29	less	less	JJR
46545	1189	30	their	-PRON-	PRP$
46545	1189	31	fee	fee	NN
46545	1189	32	.	.	.
46545	1190	1	The	the	DT
46545	1190	2	entry	entry	NN
46545	1190	3	in	in	IN
46545	1190	4	the	the	DT
46545	1190	5	journal	journal	NN
46545	1190	6	would	would	MD
46545	1190	7	then	then	RB
46545	1190	8	be	be	VB
46545	1190	9	:	:	:
46545	1190	10	Bank	Bank	NNP
46545	1190	11	$	$	$
46545	1190	12	99.85	99.85	CD
46545	1190	13	Interest	Interest	NNP
46545	1190	14	and	and	CC
46545	1190	15	Discount	discount	NN
46545	1190	16	.15	.15	.
46545	1190	17	Bills	bill	NNS
46545	1190	18	Receivable	receivable	VBP
46545	1190	19	$	$	$
46545	1190	20	100.00	100.00	CD
46545	1190	21	Smart	Smart	NNP
46545	1190	22	's	's	POS
46545	1190	23	note	note	NN
46545	1190	24	due	due	JJ
46545	1190	25	Oct.	October	NNP
46545	1190	26	10th	10th	NN
46545	1190	27	Collected	collect	VBN
46545	1190	28	by	by	IN
46545	1190	29	bank	bank	NN
46545	1190	30	.	.	.
46545	1191	1	=	=	NFP
46545	1191	2	89	89	CD
46545	1191	3	.	.	.
46545	1192	1	When	when	WRB
46545	1192	2	Discounted.=	Discounted.=	NNP
46545	1192	3	At	at	IN
46545	1192	4	the	the	DT
46545	1192	5	time	time	NN
46545	1192	6	we	-PRON-	PRP
46545	1192	7	received	receive	VBD
46545	1192	8	Samuel	Samuel	NNP
46545	1192	9	Smart	Smart	NNP
46545	1192	10	's	's	POS
46545	1192	11	note	note	NN
46545	1192	12	,	,	,
46545	1192	13	we	-PRON-	PRP
46545	1192	14	may	may	MD
46545	1192	15	have	have	VB
46545	1192	16	needed	need	VBN
46545	1192	17	the	the	DT
46545	1192	18	money	money	NN
46545	1192	19	for	for	IN
46545	1192	20	immediate	immediate	JJ
46545	1192	21	use	use	NN
46545	1192	22	in	in	IN
46545	1192	23	our	-PRON-	PRP$
46545	1192	24	business	business	NN
46545	1192	25	.	.	.
46545	1193	1	We	-PRON-	PRP
46545	1193	2	would	would	MD
46545	1193	3	then	then	RB
46545	1193	4	take	take	VB
46545	1193	5	the	the	DT
46545	1193	6	note	note	NN
46545	1193	7	to	to	IN
46545	1193	8	the	the	DT
46545	1193	9	bank	bank	NN
46545	1193	10	,	,	,
46545	1193	11	endorse	endorse	VB
46545	1193	12	it	-PRON-	PRP
46545	1193	13	payable	payable	JJ
46545	1193	14	to	to	IN
46545	1193	15	the	the	DT
46545	1193	16	bank	bank	NN
46545	1193	17	,	,	,
46545	1193	18	when	when	WRB
46545	1193	19	they	-PRON-	PRP
46545	1193	20	would	would	MD
46545	1193	21	discount	discount	VB
46545	1193	22	it	-PRON-	PRP
46545	1193	23	,	,	,
46545	1193	24	giving	give	VBG
46545	1193	25	us	us	NNP
46545	1193	26	credit	credit	NN
46545	1193	27	for	for	IN
46545	1193	28	the	the	DT
46545	1193	29	net	net	JJ
46545	1193	30	proceeds	proceed	NNS
46545	1193	31	.	.	.
46545	1194	1	Since	since	IN
46545	1194	2	the	the	DT
46545	1194	3	money	money	NN
46545	1194	4	is	be	VBZ
46545	1194	5	advanced	advanced	JJ
46545	1194	6	to	to	IN
46545	1194	7	us	-PRON-	PRP
46545	1194	8	,	,	,
46545	1194	9	the	the	DT
46545	1194	10	bank	bank	NN
46545	1194	11	would	would	MD
46545	1194	12	charge	charge	VB
46545	1194	13	us	-PRON-	PRP
46545	1194	14	interest	interest	NN
46545	1194	15	for	for	IN
46545	1194	16	its	-PRON-	PRP$
46545	1194	17	use	use	NN
46545	1194	18	,	,	,
46545	1194	19	which	which	WDT
46545	1194	20	amount	amount	NN
46545	1194	21	would	would	MD
46545	1194	22	be	be	VB
46545	1194	23	deducted	deduct	VBN
46545	1194	24	from	from	IN
46545	1194	25	the	the	DT
46545	1194	26	whole	whole	JJ
46545	1194	27	amount	amount	NN
46545	1194	28	,	,	,
46545	1194	29	leaving	leave	VBG
46545	1194	30	the	the	DT
46545	1194	31	net	net	JJ
46545	1194	32	proceeds	proceed	NNS
46545	1194	33	.	.	.
46545	1195	1	This	this	DT
46545	1195	2	amount	amount	NN
46545	1195	3	would	would	MD
46545	1195	4	then	then	RB
46545	1195	5	be	be	VB
46545	1195	6	available	available	JJ
46545	1195	7	for	for	IN
46545	1195	8	immediate	immediate	JJ
46545	1195	9	use	use	NN
46545	1195	10	.	.	.
46545	1196	1	The	the	DT
46545	1196	2	note	note	NN
46545	1196	3	is	be	VBZ
46545	1196	4	then	then	RB
46545	1196	5	the	the	DT
46545	1196	6	property	property	NN
46545	1196	7	of	of	IN
46545	1196	8	the	the	DT
46545	1196	9	bank	bank	NN
46545	1196	10	;	;	:
46545	1196	11	it	-PRON-	PRP
46545	1196	12	has	have	VBZ
46545	1196	13	gone	go	VBN
46545	1196	14	out	out	IN
46545	1196	15	of	of	IN
46545	1196	16	our	-PRON-	PRP$
46545	1196	17	possession	possession	NN
46545	1196	18	and	and	CC
46545	1196	19	we	-PRON-	PRP
46545	1196	20	have	have	VBP
46545	1196	21	received	receive	VBN
46545	1196	22	the	the	DT
46545	1196	23	cash	cash	NN
46545	1196	24	.	.	.
46545	1197	1	The	the	DT
46545	1197	2	note	note	NN
46545	1197	3	is	be	VBZ
46545	1197	4	not	not	RB
46545	1197	5	paid	pay	VBN
46545	1197	6	,	,	,
46545	1197	7	and	and	CC
46545	1197	8	in	in	IN
46545	1197	9	discounting	discount	VBG
46545	1197	10	it	-PRON-	PRP
46545	1197	11	we	-PRON-	PRP
46545	1197	12	have	have	VBP
46545	1197	13	created	create	VBN
46545	1197	14	a	a	DT
46545	1197	15	liability	liability	NN
46545	1197	16	to	to	IN
46545	1197	17	the	the	DT
46545	1197	18	bank	bank	NN
46545	1197	19	.	.	.
46545	1198	1	Remembering	remember	VBG
46545	1198	2	that	that	IN
46545	1198	3	one	one	CD
46545	1198	4	of	of	IN
46545	1198	5	the	the	DT
46545	1198	6	functions	function	NNS
46545	1198	7	of	of	IN
46545	1198	8	bookkeeping	bookkeeping	NN
46545	1198	9	is	be	VBZ
46545	1198	10	to	to	TO
46545	1198	11	exhibit	exhibit	VB
46545	1198	12	the	the	DT
46545	1198	13	true	true	JJ
46545	1198	14	nature	nature	NN
46545	1198	15	of	of	IN
46545	1198	16	our	-PRON-	PRP$
46545	1198	17	assets	asset	NNS
46545	1198	18	and	and	CC
46545	1198	19	liabilities	liability	NNS
46545	1198	20	,	,	,
46545	1198	21	we	-PRON-	PRP
46545	1198	22	open	open	VBP
46545	1198	23	a	a	DT
46545	1198	24	_	_	NNP
46545	1198	25	Bills	Bills	NNPS
46545	1198	26	Discounted	Discounted	NNP
46545	1198	27	_	_	NNP
46545	1198	28	account	account	NN
46545	1198	29	in	in	IN
46545	1198	30	the	the	DT
46545	1198	31	ledger	ledger	NN
46545	1198	32	.	.	.
46545	1199	1	The	the	DT
46545	1199	2	entry	entry	NN
46545	1199	3	is	be	VBZ
46545	1199	4	:	:	:
46545	1199	5	Bank	bank	NN
46545	1199	6	$	$	$
46545	1199	7	99.50	99.50	CD
46545	1199	8	Interest	interest	NN
46545	1199	9	.50	.50	CD
46545	1199	10	Bills	bill	NNS
46545	1199	11	Discounted	discount	VBD
46545	1199	12	$	$	$
46545	1199	13	100.00	100.00	CD
46545	1199	14	Discounted	Discounted	NNP
46545	1199	15	Smart	Smart	NNP
46545	1199	16	's	's	POS
46545	1199	17	note	note	NN
46545	1199	18	due	due	JJ
46545	1199	19	Oct.	October	NNP
46545	1199	20	10th	10th	NN
46545	1199	21	.	.	.
46545	1200	1	=	=	NFP
46545	1200	2	90	90	CD
46545	1200	3	.	.	.
46545	1201	1	When	when	WRB
46545	1201	2	a	a	DT
46545	1201	3	Note	note	NN
46545	1201	4	Drawing	draw	VBG
46545	1201	5	Interest	Interest	NNP
46545	1201	6	is	be	VBZ
46545	1201	7	Discounted.=	Discounted.=	NNP
46545	1201	8	The	the	DT
46545	1201	9	above	above	JJ
46545	1201	10	transaction	transaction	NN
46545	1201	11	presupposes	presuppose	VBZ
46545	1201	12	that	that	IN
46545	1201	13	the	the	DT
46545	1201	14	note	note	NN
46545	1201	15	is	be	VBZ
46545	1201	16	given	give	VBN
46545	1201	17	_	_	NNP
46545	1201	18	without	without	IN
46545	1201	19	_	_	NNP
46545	1201	20	interest	interest	NN
46545	1201	21	;	;	:
46545	1201	22	but	but	CC
46545	1201	23	if	if	IN
46545	1201	24	it	-PRON-	PRP
46545	1201	25	were	be	VBD
46545	1201	26	given	give	VBN
46545	1201	27	_	_	NNP
46545	1201	28	with	with	IN
46545	1201	29	_	_	NNP
46545	1201	30	interest	interest	NN
46545	1201	31	,	,	,
46545	1201	32	the	the	DT
46545	1201	33	bank	bank	NN
46545	1201	34	would	would	MD
46545	1201	35	simply	simply	RB
46545	1201	36	add	add	VB
46545	1201	37	the	the	DT
46545	1201	38	interest	interest	NN
46545	1201	39	to	to	IN
46545	1201	40	the	the	DT
46545	1201	41	principal	principal	NN
46545	1201	42	and	and	CC
46545	1201	43	deduct	deduct	VB
46545	1201	44	the	the	DT
46545	1201	45	discount	discount	NN
46545	1201	46	from	from	IN
46545	1201	47	the	the	DT
46545	1201	48	total	total	NN
46545	1201	49	.	.	.
46545	1202	1	In	in	IN
46545	1202	2	the	the	DT
46545	1202	3	case	case	NN
46545	1202	4	the	the	DT
46545	1202	5	sum	sum	NN
46545	1202	6	of	of	IN
46545	1202	7	the	the	DT
46545	1202	8	principal	principal	NN
46545	1202	9	and	and	CC
46545	1202	10	interest	interest	NN
46545	1202	11	(	(	-LRB-
46545	1202	12	$	$	$
46545	1202	13	100.00	100.00	CD
46545	1202	14	+	+	SYM
46545	1202	15	.50	.50	CD
46545	1202	16	=	=	SYM
46545	1202	17	$	$	$
46545	1202	18	100.50	100.50	CD
46545	1202	19	)	)	-RRB-
46545	1202	20	is	be	VBZ
46545	1202	21	$	$	$
46545	1202	22	100.50	100.50	CD
46545	1202	23	,	,	,
46545	1202	24	and	and	CC
46545	1202	25	the	the	DT
46545	1202	26	discount	discount	NN
46545	1202	27	$	$	$
46545	1202	28	.50	.50	CD
46545	1202	29	,	,	,
46545	1202	30	which	which	WDT
46545	1202	31	would	would	MD
46545	1202	32	leave	leave	VB
46545	1202	33	$	$	$
46545	1202	34	100.00	100.00	CD
46545	1202	35	as	as	IN
46545	1202	36	the	the	DT
46545	1202	37	net	net	JJ
46545	1202	38	proceeds	proceed	NNS
46545	1202	39	.	.	.
46545	1203	1	If	if	IN
46545	1203	2	the	the	DT
46545	1203	3	amount	amount	NN
46545	1203	4	of	of	IN
46545	1203	5	the	the	DT
46545	1203	6	note	note	NN
46545	1203	7	were	be	VBD
46545	1203	8	larger	large	JJR
46545	1203	9	or	or	CC
46545	1203	10	the	the	DT
46545	1203	11	interest	interest	NN
46545	1203	12	was	be	VBD
46545	1203	13	figured	figure	VBN
46545	1203	14	for	for	IN
46545	1203	15	a	a	DT
46545	1203	16	longer	long	JJR
46545	1203	17	time	time	NN
46545	1203	18	,	,	,
46545	1203	19	it	-PRON-	PRP
46545	1203	20	would	would	MD
46545	1203	21	make	make	VB
46545	1203	22	a	a	DT
46545	1203	23	difference	difference	NN
46545	1203	24	.	.	.
46545	1204	1	Suppose	suppose	VB
46545	1204	2	the	the	DT
46545	1204	3	amount	amount	NN
46545	1204	4	of	of	IN
46545	1204	5	the	the	DT
46545	1204	6	note	note	NN
46545	1204	7	to	to	TO
46545	1204	8	be	be	VB
46545	1204	9	$	$	$
46545	1204	10	2,000.00	2,000.00	CD
46545	1204	11	,	,	,
46545	1204	12	time	time	NN
46545	1204	13	30	30	CD
46545	1204	14	days	day	NNS
46545	1204	15	,	,	,
46545	1204	16	interest	interest	NN
46545	1204	17	6	6	CD
46545	1204	18	%	%	NN
46545	1204	19	per	per	IN
46545	1204	20	annum	annum	FW
46545	1204	21	.	.	.
46545	1205	1	Principal	principal	JJ
46545	1205	2	$	$	$
46545	1205	3	2,000.00	2,000.00	CD
46545	1205	4	Interest	interest	NN
46545	1205	5	30	30	CD
46545	1205	6	days	day	NNS
46545	1205	7	10.00	10.00	CD
46545	1205	8	Total	total	JJ
46545	1205	9	$	$	$
46545	1205	10	2,010.00	2,010.00	CD
46545	1205	11	Less	Less	JJR
46545	1205	12	interest	interest	NN
46545	1205	13	on	on	IN
46545	1205	14	$	$	$
46545	1205	15	2,010.00	2,010.00	CD
46545	1205	16	for	for	IN
46545	1205	17	30	30	CD
46545	1205	18	days	day	NNS
46545	1205	19	10.05	10.05	CD
46545	1205	20	----------	----------	NFP
46545	1205	21	$	$	$
46545	1205	22	1,999.95	1,999.95	CD
46545	1205	23	Since	since	IN
46545	1205	24	the	the	DT
46545	1205	25	net	net	JJ
46545	1205	26	amount	amount	NN
46545	1205	27	realized	realize	VBN
46545	1205	28	is	be	VBZ
46545	1205	29	less	less	JJR
46545	1205	30	than	than	IN
46545	1205	31	the	the	DT
46545	1205	32	face	face	NN
46545	1205	33	of	of	IN
46545	1205	34	the	the	DT
46545	1205	35	note	note	NN
46545	1205	36	,	,	,
46545	1205	37	we	-PRON-	PRP
46545	1205	38	need	need	VBP
46545	1205	39	not	not	RB
46545	1205	40	consider	consider	VB
46545	1205	41	the	the	DT
46545	1205	42	interest	interest	NN
46545	1205	43	earned	earn	VBN
46545	1205	44	,	,	,
46545	1205	45	but	but	CC
46545	1205	46	the	the	DT
46545	1205	47	entry	entry	NN
46545	1205	48	would	would	MD
46545	1205	49	be	be	VB
46545	1205	50	:	:	:
46545	1205	51	Bank	Bank	NNP
46545	1205	52	$	$	$
46545	1205	53	1,999.95	1,999.95	CD
46545	1205	54	Interest	interest	NN
46545	1205	55	and	and	CC
46545	1205	56	Discount	discount	NN
46545	1205	57	.05	.05	NFP
46545	1205	58	Bills	bill	NNS
46545	1205	59	Discounted	discount	VBD
46545	1205	60	$	$	$
46545	1205	61	2,000.00	2,000.00	CD
46545	1205	62	=	=	SYM
46545	1205	63	91	91	CD
46545	1205	64	.	.	.
46545	1206	1	When	when	WRB
46545	1206	2	a	a	DT
46545	1206	3	Note	note	NN
46545	1206	4	Drawing	draw	VBG
46545	1206	5	Interest	interest	NN
46545	1206	6	is	be	VBZ
46545	1206	7	Paid.=	Paid.=	NNP
46545	1206	8	But	but	CC
46545	1206	9	suppose	suppose	VB
46545	1206	10	Samuel	Samuel	NNP
46545	1206	11	Smart	Smart	NNP
46545	1206	12	's	's	POS
46545	1206	13	note	note	NN
46545	1206	14	is	be	VBZ
46545	1206	15	$	$	$
46545	1206	16	100.00	100.00	CD
46545	1206	17	for	for	IN
46545	1206	18	30	30	CD
46545	1206	19	days	day	NNS
46545	1206	20	,	,	,
46545	1206	21	with	with	IN
46545	1206	22	6	6	CD
46545	1206	23	%	%	NN
46545	1206	24	interest	interest	NN
46545	1206	25	,	,	,
46545	1206	26	and	and	CC
46545	1206	27	that	that	IN
46545	1206	28	the	the	DT
46545	1206	29	note	note	NN
46545	1206	30	is	be	VBZ
46545	1206	31	kept	keep	VBN
46545	1206	32	by	by	IN
46545	1206	33	us	-PRON-	PRP
46545	1206	34	and	and	CC
46545	1206	35	the	the	DT
46545	1206	36	money	money	NN
46545	1206	37	is	be	VBZ
46545	1206	38	paid	pay	VBN
46545	1206	39	directly	directly	RB
46545	1206	40	to	to	IN
46545	1206	41	us	-PRON-	PRP
46545	1206	42	when	when	WRB
46545	1206	43	due	due	JJ
46545	1206	44	.	.	.
46545	1207	1	We	-PRON-	PRP
46545	1207	2	shall	shall	MD
46545	1207	3	then	then	RB
46545	1207	4	receive	receive	VB
46545	1207	5	the	the	DT
46545	1207	6	interest	interest	NN
46545	1207	7	,	,	,
46545	1207	8	in	in	IN
46545	1207	9	addition	addition	NN
46545	1207	10	to	to	IN
46545	1207	11	the	the	DT
46545	1207	12	face	face	NN
46545	1207	13	of	of	IN
46545	1207	14	the	the	DT
46545	1207	15	note	note	NN
46545	1207	16	,	,	,
46545	1207	17	making	make	VBG
46545	1207	18	a	a	DT
46545	1207	19	total	total	NN
46545	1207	20	of	of	IN
46545	1207	21	$	$	$
46545	1207	22	100.50	100.50	CD
46545	1207	23	.	.	.
46545	1208	1	The	the	DT
46545	1208	2	entry	entry	NN
46545	1208	3	would	would	MD
46545	1208	4	then	then	RB
46545	1208	5	be	be	VB
46545	1208	6	made	make	VBN
46545	1208	7	in	in	IN
46545	1208	8	the	the	DT
46545	1208	9	cash	cash	NN
46545	1208	10	book	book	NN
46545	1208	11	on	on	IN
46545	1208	12	the	the	DT
46545	1208	13	debit	debit	NN
46545	1208	14	side	side	NN
46545	1208	15	,	,	,
46545	1208	16	and	and	CC
46545	1208	17	would	would	MD
46545	1208	18	be	be	VB
46545	1208	19	:	:	:
46545	1208	20	Bills	bill	NNS
46545	1208	21	Receivable	receivable	JJ
46545	1208	22	$	$	$
46545	1208	23	100.00	100.00	CD
46545	1208	24	Interest	Interest	NNP
46545	1208	25	and	and	CC
46545	1208	26	Discount	discount	NN
46545	1208	27	.50	.50	NFP
46545	1208	28	Samuel	Samuel	NNP
46545	1208	29	Smart	Smart	NNP
46545	1208	30	's	's	POS
46545	1208	31	note	note	NN
46545	1208	32	due	due	JJ
46545	1208	33	Oct.	October	NNP
46545	1208	34	10	10	CD
46545	1208	35	,	,	,
46545	1208	36	paid	pay	VBN
46545	1208	37	to	to	IN
46545	1208	38	-	-	HYPH
46545	1208	39	day	day	NN
46545	1208	40	.	.	.
46545	1209	1	=	=	NFP
46545	1209	2	92	92	CD
46545	1209	3	.	.	.
46545	1210	1	When	when	WRB
46545	1210	2	a	a	DT
46545	1210	3	Discounted	discounted	JJ
46545	1210	4	Note	note	NN
46545	1210	5	is	be	VBZ
46545	1210	6	Not	not	RB
46545	1210	7	Paid.=	Paid.=	NNS
46545	1210	8	When	when	WRB
46545	1210	9	we	-PRON-	PRP
46545	1210	10	discounted	discount	VBD
46545	1210	11	Samuel	Samuel	NNP
46545	1210	12	Smart	Smart	NNP
46545	1210	13	's	's	POS
46545	1210	14	note	note	NN
46545	1210	15	of	of	IN
46545	1210	16	$	$	$
46545	1210	17	100.00	100.00	CD
46545	1210	18	for	for	IN
46545	1210	19	30	30	CD
46545	1210	20	days	day	NNS
46545	1210	21	without	without	IN
46545	1210	22	interest	interest	NN
46545	1210	23	at	at	IN
46545	1210	24	the	the	DT
46545	1210	25	bank	bank	NN
46545	1210	26	,	,	,
46545	1210	27	we	-PRON-	PRP
46545	1210	28	were	be	VBD
46545	1210	29	obliged	oblige	VBN
46545	1210	30	to	to	TO
46545	1210	31	endorse	endorse	VB
46545	1210	32	it	-PRON-	PRP
46545	1210	33	,	,	,
46545	1210	34	which	which	WDT
46545	1210	35	had	have	VBD
46545	1210	36	the	the	DT
46545	1210	37	effect	effect	NN
46545	1210	38	of	of	IN
46545	1210	39	a	a	DT
46545	1210	40	guarantee	guarantee	NN
46545	1210	41	of	of	IN
46545	1210	42	payment	payment	NN
46545	1210	43	.	.	.
46545	1211	1	If	if	IN
46545	1211	2	not	not	RB
46545	1211	3	paid	pay	VBN
46545	1211	4	when	when	WRB
46545	1211	5	due	due	JJ
46545	1211	6	,	,	,
46545	1211	7	the	the	DT
46545	1211	8	amount	amount	NN
46545	1211	9	would	would	MD
46545	1211	10	be	be	VB
46545	1211	11	charged	charge	VBN
46545	1211	12	to	to	IN
46545	1211	13	our	-PRON-	PRP$
46545	1211	14	account	account	NN
46545	1211	15	at	at	IN
46545	1211	16	the	the	DT
46545	1211	17	bank	bank	NN
46545	1211	18	.	.	.
46545	1212	1	The	the	DT
46545	1212	2	note	note	NN
46545	1212	3	would	would	MD
46545	1212	4	again	again	RB
46545	1212	5	come	come	VB
46545	1212	6	into	into	IN
46545	1212	7	our	-PRON-	PRP$
46545	1212	8	possession	possession	NN
46545	1212	9	,	,	,
46545	1212	10	and	and	CC
46545	1212	11	the	the	DT
46545	1212	12	amount	amount	NN
46545	1212	13	must	must	MD
46545	1212	14	be	be	VB
46545	1212	15	debited	debited	JJ
46545	1212	16	to	to	IN
46545	1212	17	some	some	DT
46545	1212	18	account	account	NN
46545	1212	19	,	,	,
46545	1212	20	the	the	DT
46545	1212	21	credit	credit	NN
46545	1212	22	being	be	VBG
46545	1212	23	to	to	IN
46545	1212	24	the	the	DT
46545	1212	25	bank	bank	NN
46545	1212	26	.	.	.
46545	1213	1	We	-PRON-	PRP
46545	1213	2	have	have	VBP
46545	1213	3	previously	previously	RB
46545	1213	4	credited	credit	VBN
46545	1213	5	the	the	DT
46545	1213	6	amount	amount	NN
46545	1213	7	to	to	IN
46545	1213	8	bills	bill	NNS
46545	1213	9	discounted	discount	VBN
46545	1213	10	,	,	,
46545	1213	11	and	and	CC
46545	1213	12	our	-PRON-	PRP$
46545	1213	13	entry	entry	NN
46545	1213	14	is	be	VBZ
46545	1213	15	:	:	:
46545	1213	16	Bills	bill	NNS
46545	1213	17	Discounted	discount	VBD
46545	1213	18	$	$	$
46545	1213	19	100.00	100.00	CD
46545	1213	20	Bank	bank	NN
46545	1213	21	$	$	$
46545	1213	22	100.00	100.00	CD
46545	1213	23	Samuel	Samuel	NNP
46545	1213	24	Smart	Smart	NNP
46545	1213	25	's	's	POS
46545	1213	26	note	note	NN
46545	1213	27	not	not	RB
46545	1213	28	paid	pay	VBN
46545	1213	29	at	at	IN
46545	1213	30	maturity	maturity	NN
46545	1213	31	.	.	.
46545	1214	1	But	but	CC
46545	1214	2	suppose	suppose	VB
46545	1214	3	the	the	DT
46545	1214	4	transaction	transaction	NN
46545	1214	5	to	to	TO
46545	1214	6	have	have	VB
46545	1214	7	been	be	VBN
46545	1214	8	the	the	DT
46545	1214	9	one	one	NN
46545	1214	10	described	describe	VBN
46545	1214	11	in	in	IN
46545	1214	12	Article	Article	NNP
46545	1214	13	90	90	CD
46545	1214	14	.	.	.
46545	1215	1	The	the	DT
46545	1215	2	note	note	NN
46545	1215	3	returned	return	VBD
46545	1215	4	to	to	IN
46545	1215	5	us	-PRON-	PRP
46545	1215	6	is	be	VBZ
46545	1215	7	$	$	$
46545	1215	8	2,010.00	2,010.00	CD
46545	1215	9	,	,	,
46545	1215	10	that	that	IN
46545	1215	11	being	be	VBG
46545	1215	12	the	the	DT
46545	1215	13	amount	amount	NN
46545	1215	14	of	of	IN
46545	1215	15	principal	principal	NN
46545	1215	16	and	and	CC
46545	1215	17	interest	interest	NN
46545	1215	18	.	.	.
46545	1216	1	Our	-PRON-	PRP$
46545	1216	2	bills	bill	NNS
46545	1216	3	receivable	receivable	JJ
46545	1216	4	and	and	CC
46545	1216	5	bills	bill	NNS
46545	1216	6	discounted	discount	VBD
46545	1216	7	accounts	account	NNS
46545	1216	8	show	show	VBP
46545	1216	9	the	the	DT
46545	1216	10	item	item	NN
46545	1216	11	as	as	IN
46545	1216	12	$	$	$
46545	1216	13	2,000.00	2,000.00	CD
46545	1216	14	only	only	RB
46545	1216	15	.	.	.
46545	1217	1	Therefore	therefore	RB
46545	1217	2	we	-PRON-	PRP
46545	1217	3	must	must	MD
46545	1217	4	include	include	VB
46545	1217	5	the	the	DT
46545	1217	6	$	$	$
46545	1217	7	10.00	10.00	CD
46545	1217	8	in	in	IN
46545	1217	9	our	-PRON-	PRP$
46545	1217	10	adjusting	adjust	VBG
46545	1217	11	entries	entry	NNS
46545	1217	12	which	which	WDT
46545	1217	13	will	will	MD
46545	1217	14	be	be	VB
46545	1217	15	:	:	:
46545	1217	16	Bills	bill	NNS
46545	1217	17	Receivable	Receivable	VBG
46545	1217	18	$	$	$
46545	1217	19	10.00	10.00	CD
46545	1217	20	Interest	interest	NN
46545	1217	21	added	add	VBN
46545	1217	22	to	to	IN
46545	1217	23	Smart	Smart	NNP
46545	1217	24	's	's	POS
46545	1217	25	note	note	NN
46545	1217	26	not	not	RB
46545	1217	27	paid	pay	VBN
46545	1217	28	when	when	WRB
46545	1217	29	due	due	JJ
46545	1217	30	Bills	bill	NNS
46545	1217	31	Discounted	discount	VBD
46545	1217	32	$	$	$
46545	1217	33	2,000.00	2,000.00	CD
46545	1217	34	Bank	bank	NN
46545	1217	35	$	$	$
46545	1217	36	2,010.00	2,010.00	CD
46545	1217	37	Smart	Smart	NNP
46545	1217	38	's	's	POS
46545	1217	39	note	note	NN
46545	1217	40	not	not	RB
46545	1217	41	paid	pay	VBN
46545	1217	42	at	at	IN
46545	1217	43	maturity	maturity	NN
46545	1217	44	.	.	.
46545	1218	1	=	=	NFP
46545	1218	2	93	93	CD
46545	1218	3	.	.	.
46545	1219	1	When	when	WRB
46545	1219	2	a	a	DT
46545	1219	3	Note	note	NN
46545	1219	4	is	be	VBZ
46545	1219	5	Past	past	JJ
46545	1219	6	Due.=	due.=	NN
46545	1219	7	The	the	DT
46545	1219	8	above	above	JJ
46545	1219	9	entries	entry	NNS
46545	1219	10	leave	leave	VBP
46545	1219	11	this	this	DT
46545	1219	12	unpaid	unpaid	JJ
46545	1219	13	item	item	NN
46545	1219	14	in	in	IN
46545	1219	15	the	the	DT
46545	1219	16	bills	bill	NNS
46545	1219	17	receivable	receivable	JJ
46545	1219	18	account	account	NN
46545	1219	19	.	.	.
46545	1220	1	If	if	IN
46545	1220	2	the	the	DT
46545	1220	3	business	business	NN
46545	1220	4	is	be	VBZ
46545	1220	5	one	one	CD
46545	1220	6	in	in	IN
46545	1220	7	which	which	WDT
46545	1220	8	a	a	DT
46545	1220	9	large	large	JJ
46545	1220	10	number	number	NN
46545	1220	11	of	of	IN
46545	1220	12	bills	bill	NNS
46545	1220	13	are	be	VBP
46545	1220	14	discounted	discount	VBN
46545	1220	15	,	,	,
46545	1220	16	it	-PRON-	PRP
46545	1220	17	will	will	MD
46545	1220	18	be	be	VB
46545	1220	19	advantageous	advantageous	JJ
46545	1220	20	to	to	TO
46545	1220	21	show	show	VB
46545	1220	22	past	past	IN
46545	1220	23	due	due	JJ
46545	1220	24	bills	bill	NNS
46545	1220	25	receivable	receivable	JJ
46545	1220	26	by	by	IN
46545	1220	27	themselves	-PRON-	PRP
46545	1220	28	,	,	,
46545	1220	29	leaving	leave	VBG
46545	1220	30	bills	bill	NNS
46545	1220	31	receivable	receivable	JJ
46545	1220	32	account	account	NN
46545	1220	33	to	to	TO
46545	1220	34	represent	represent	VB
46545	1220	35	only	only	JJ
46545	1220	36	paper	paper	NN
46545	1220	37	not	not	RB
46545	1220	38	due	due	JJ
46545	1220	39	.	.	.
46545	1221	1	The	the	DT
46545	1221	2	entry	entry	NN
46545	1221	3	for	for	IN
46545	1221	4	a	a	DT
46545	1221	5	bill	bill	NN
46545	1221	6	unpaid	unpaid	JJ
46545	1221	7	at	at	IN
46545	1221	8	maturity	maturity	NN
46545	1221	9	would	would	MD
46545	1221	10	be	be	VB
46545	1221	11	:	:	:
46545	1221	12	Bills	bill	NNS
46545	1221	13	Receivable	receivable	JJ
46545	1221	14	Past	past	NN
46545	1221	15	Due	due	RB
46545	1221	16	$	$	$
46545	1221	17	2,010.00	2,010.00	CD
46545	1221	18	Bills	bill	NNS
46545	1221	19	Receivable	Receivable	VBG
46545	1221	20	$	$	$
46545	1221	21	2,010.00	2,010.00	CD
46545	1221	22	Smart	Smart	NNP
46545	1221	23	's	's	POS
46545	1221	24	note	note	NN
46545	1221	25	past	past	RB
46545	1221	26	due	due	JJ
46545	1221	27	.	.	.
46545	1222	1	=	=	NFP
46545	1222	2	94	94	CD
46545	1222	3	.	.	.
46545	1223	1	When	when	WRB
46545	1223	2	a	a	DT
46545	1223	3	Note	note	NN
46545	1223	4	is	be	VBZ
46545	1223	5	Renewed.=	Renewed.=	NNP
46545	1223	6	We	-PRON-	PRP
46545	1223	7	shall	shall	MD
46545	1223	8	now	now	RB
46545	1223	9	suppose	suppose	VB
46545	1223	10	that	that	IN
46545	1223	11	Samuel	Samuel	NNP
46545	1223	12	Smart	Smart	NNP
46545	1223	13	finds	find	VBZ
46545	1223	14	that	that	IN
46545	1223	15	he	-PRON-	PRP
46545	1223	16	will	will	MD
46545	1223	17	be	be	VB
46545	1223	18	unable	unable	JJ
46545	1223	19	to	to	TO
46545	1223	20	pay	pay	VB
46545	1223	21	his	-PRON-	PRP$
46545	1223	22	note	note	NN
46545	1223	23	when	when	WRB
46545	1223	24	due	due	JJ
46545	1223	25	.	.	.
46545	1224	1	He	-PRON-	PRP
46545	1224	2	comes	come	VBZ
46545	1224	3	to	to	IN
46545	1224	4	us	-PRON-	PRP
46545	1224	5	and	and	CC
46545	1224	6	offers	offer	VBZ
46545	1224	7	a	a	DT
46545	1224	8	new	new	JJ
46545	1224	9	note	note	NN
46545	1224	10	for	for	IN
46545	1224	11	30	30	CD
46545	1224	12	days	day	NNS
46545	1224	13	,	,	,
46545	1224	14	which	which	WDT
46545	1224	15	we	-PRON-	PRP
46545	1224	16	accept	accept	VBP
46545	1224	17	.	.	.
46545	1225	1	He	-PRON-	PRP
46545	1225	2	prefers	prefer	VBZ
46545	1225	3	to	to	TO
46545	1225	4	add	add	VB
46545	1225	5	the	the	DT
46545	1225	6	interest	interest	NN
46545	1225	7	due	due	JJ
46545	1225	8	on	on	IN
46545	1225	9	the	the	DT
46545	1225	10	original	original	JJ
46545	1225	11	note	note	NN
46545	1225	12	to	to	IN
46545	1225	13	the	the	DT
46545	1225	14	principal	principal	NN
46545	1225	15	,	,	,
46545	1225	16	and	and	CC
46545	1225	17	makes	make	VBZ
46545	1225	18	his	-PRON-	PRP$
46545	1225	19	note	note	NN
46545	1225	20	for	for	IN
46545	1225	21	$	$	$
46545	1225	22	100.50	100.50	CD
46545	1225	23	.	.	.
46545	1226	1	We	-PRON-	PRP
46545	1226	2	then	then	RB
46545	1226	3	return	return	VBP
46545	1226	4	the	the	DT
46545	1226	5	original	original	JJ
46545	1226	6	note	note	NN
46545	1226	7	and	and	CC
46545	1226	8	the	the	DT
46545	1226	9	entry	entry	NN
46545	1226	10	is	be	VBZ
46545	1226	11	:	:	:
46545	1226	12	Bills	bill	NNS
46545	1226	13	Receivable	receivable	JJ
46545	1226	14	$	$	$
46545	1226	15	100.50	100.50	CD
46545	1226	16	Interest	Interest	NNP
46545	1226	17	and	and	CC
46545	1226	18	Discount	discount	NN
46545	1226	19	.50	.50	NFP
46545	1226	20	Bills	bill	NNS
46545	1226	21	Receivable	receivable	VBP
46545	1226	22	$	$	$
46545	1226	23	100.00	100.00	CD
46545	1226	24	New	New	NNP
46545	1226	25	note	note	NN
46545	1226	26	given	give	VBN
46545	1226	27	by	by	IN
46545	1226	28	Samuel	Samuel	NNP
46545	1226	29	Smart	Smart	NNP
46545	1226	30	to	to	TO
46545	1226	31	cover	cover	VB
46545	1226	32	note	note	NN
46545	1226	33	due	due	JJ
46545	1226	34	Oct.	October	NNP
46545	1226	35	10	10	CD
46545	1226	36	,	,	,
46545	1226	37	with	with	IN
46545	1226	38	interest	interest	NN
46545	1226	39	.	.	.
46545	1227	1	The	the	DT
46545	1227	2	effect	effect	NN
46545	1227	3	of	of	IN
46545	1227	4	this	this	DT
46545	1227	5	transaction	transaction	NN
46545	1227	6	is	be	VBZ
46545	1227	7	that	that	IN
46545	1227	8	we	-PRON-	PRP
46545	1227	9	have	have	VBP
46545	1227	10	received	receive	VBN
46545	1227	11	a	a	DT
46545	1227	12	new	new	JJ
46545	1227	13	note	note	NN
46545	1227	14	for	for	IN
46545	1227	15	$	$	$
46545	1227	16	100.50	100.50	CD
46545	1227	17	,	,	,
46545	1227	18	and	and	CC
46545	1227	19	we	-PRON-	PRP
46545	1227	20	debit	debit	VBP
46545	1227	21	bills	bill	NNS
46545	1227	22	receivable	receivable	JJ
46545	1227	23	.	.	.
46545	1228	1	This	this	DT
46545	1228	2	new	new	JJ
46545	1228	3	note	note	NN
46545	1228	4	pays	pay	VBZ
46545	1228	5	an	an	DT
46545	1228	6	older	old	JJR
46545	1228	7	one	one	CD
46545	1228	8	which	which	WDT
46545	1228	9	goes	go	VBZ
46545	1228	10	out	out	IN
46545	1228	11	of	of	IN
46545	1228	12	our	-PRON-	PRP$
46545	1228	13	possession	possession	NN
46545	1228	14	,	,	,
46545	1228	15	so	so	RB
46545	1228	16	we	-PRON-	PRP
46545	1228	17	credit	credit	VBP
46545	1228	18	bills	bill	NNS
46545	1228	19	receivable	receivable	JJ
46545	1228	20	.	.	.
46545	1229	1	The	the	DT
46545	1229	2	amount	amount	NN
46545	1229	3	of	of	IN
46545	1229	4	the	the	DT
46545	1229	5	new	new	JJ
46545	1229	6	note	note	NN
46545	1229	7	includes	include	VBZ
46545	1229	8	the	the	DT
46545	1229	9	interest	interest	NN
46545	1229	10	on	on	IN
46545	1229	11	the	the	DT
46545	1229	12	old	old	JJ
46545	1229	13	,	,	,
46545	1229	14	and	and	CC
46545	1229	15	we	-PRON-	PRP
46545	1229	16	credit	credit	VBP
46545	1229	17	interest	interest	NN
46545	1229	18	.	.	.
46545	1230	1	We	-PRON-	PRP
46545	1230	2	might	may	MD
46545	1230	3	have	have	VB
46545	1230	4	gone	go	VBN
46545	1230	5	about	about	IN
46545	1230	6	this	this	DT
46545	1230	7	in	in	IN
46545	1230	8	a	a	DT
46545	1230	9	roundabout	roundabout	JJ
46545	1230	10	way	way	NN
46545	1230	11	by	by	IN
46545	1230	12	making	make	VBG
46545	1230	13	these	these	DT
46545	1230	14	entries	entry	NNS
46545	1230	15	:	:	:
46545	1230	16	_	_	NNP
46545	1230	17	To	to	TO
46545	1230	18	cancel	cancel	VB
46545	1230	19	the	the	DT
46545	1230	20	old	old	JJ
46545	1230	21	note	note	NN
46545	1230	22	:	:	:
46545	1230	23	_	_	NNP
46545	1230	24	Samuel	Samuel	NNP
46545	1230	25	Smart	Smart	NNP
46545	1230	26	$	$	$
46545	1230	27	100.50	100.50	CD
46545	1230	28	Bills	bill	NNS
46545	1230	29	Receivable	Receivable	VBG
46545	1230	30	$	$	$
46545	1230	31	100.00	100.00	CD
46545	1230	32	Interest	interest	NN
46545	1230	33	,	,	,
46545	1230	34	and	and	CC
46545	1230	35	Discount	discount	NN
46545	1230	36	.50	.50	NFP
46545	1230	37	Note	note	VB
46545	1230	38	due	due	JJ
46545	1230	39	Oct.	October	NNP
46545	1230	40	10th	10th	NN
46545	1230	41	.	.	.
46545	1231	1	_	_	NNP
46545	1231	2	To	to	TO
46545	1231	3	enter	enter	VB
46545	1231	4	the	the	DT
46545	1231	5	new	new	JJ
46545	1231	6	note	note	NN
46545	1231	7	:	:	:
46545	1231	8	_	_	NNP
46545	1231	9	Bills	Bills	NNPS
46545	1231	10	Receivable	Receivable	NNP
46545	1231	11	$	$	$
46545	1231	12	100.50	100.50	CD
46545	1231	13	Samuel	Samuel	NNP
46545	1231	14	Smart	Smart	NNP
46545	1231	15	$	$	$
46545	1231	16	100.50	100.50	CD
46545	1231	17	New	New	NNP
46545	1231	18	note	note	NN
46545	1231	19	30	30	CD
46545	1231	20	days	day	NNS
46545	1231	21	to	to	TO
46545	1231	22	take	take	VB
46545	1231	23	up	up	RP
46545	1231	24	note	note	NN
46545	1231	25	due	due	JJ
46545	1231	26	Oct.	October	NNP
46545	1231	27	10th	10th	NN
46545	1231	28	.	.	.
46545	1232	1	These	these	DT
46545	1232	2	entries	entry	NNS
46545	1232	3	would	would	MD
46545	1232	4	leave	leave	VB
46545	1232	5	the	the	DT
46545	1232	6	accounts	account	NNS
46545	1232	7	in	in	IN
46545	1232	8	exactly	exactly	RB
46545	1232	9	the	the	DT
46545	1232	10	same	same	JJ
46545	1232	11	condition	condition	NN
46545	1232	12	as	as	IN
46545	1232	13	our	-PRON-	PRP$
46545	1232	14	first	first	JJ
46545	1232	15	entry	entry	NN
46545	1232	16	,	,	,
46545	1232	17	and	and	CC
46545	1232	18	would	would	MD
46545	1232	19	serve	serve	VB
46545	1232	20	no	no	DT
46545	1232	21	useful	useful	JJ
46545	1232	22	purpose	purpose	NN
46545	1232	23	.	.	.
46545	1233	1	This	this	DT
46545	1233	2	is	be	VBZ
46545	1233	3	given	give	VBN
46545	1233	4	as	as	IN
46545	1233	5	an	an	DT
46545	1233	6	illustration	illustration	NN
46545	1233	7	of	of	IN
46545	1233	8	how	how	WRB
46545	1233	9	several	several	JJ
46545	1233	10	entries	entry	NNS
46545	1233	11	may	may	MD
46545	1233	12	be	be	VB
46545	1233	13	made	make	VBN
46545	1233	14	when	when	WRB
46545	1233	15	the	the	DT
46545	1233	16	transaction	transaction	NN
46545	1233	17	could	could	MD
46545	1233	18	be	be	VB
46545	1233	19	as	as	RB
46545	1233	20	clearly	clearly	RB
46545	1233	21	explained	explain	VBN
46545	1233	22	in	in	IN
46545	1233	23	one	one	CD
46545	1233	24	.	.	.
46545	1234	1	=	=	NFP
46545	1234	2	95	95	CD
46545	1234	3	.	.	.
46545	1235	1	When	when	WRB
46545	1235	2	Renewed	renew	VBN
46545	1235	3	Note	note	NN
46545	1235	4	Has	have	VBZ
46545	1235	5	Been	be	VBN
46545	1235	6	Discounted.=	discounted.=	IN
46545	1235	7	If	if	IN
46545	1235	8	the	the	DT
46545	1235	9	note	note	NN
46545	1235	10	which	which	WDT
46545	1235	11	Samuel	Samuel	NNP
46545	1235	12	Smart	Smart	NNP
46545	1235	13	has	have	VBZ
46545	1235	14	renewed	renew	VBN
46545	1235	15	has	have	VBZ
46545	1235	16	been	be	VBN
46545	1235	17	discounted	discount	VBN
46545	1235	18	at	at	IN
46545	1235	19	the	the	DT
46545	1235	20	bank	bank	NN
46545	1235	21	,	,	,
46545	1235	22	we	-PRON-	PRP
46545	1235	23	must	must	MD
46545	1235	24	reimburse	reimburse	VB
46545	1235	25	the	the	DT
46545	1235	26	bank	bank	NN
46545	1235	27	in	in	IN
46545	1235	28	some	some	DT
46545	1235	29	manner	manner	NN
46545	1235	30	before	before	IN
46545	1235	31	we	-PRON-	PRP
46545	1235	32	can	can	MD
46545	1235	33	obtain	obtain	VB
46545	1235	34	possession	possession	NN
46545	1235	35	of	of	IN
46545	1235	36	the	the	DT
46545	1235	37	original	original	JJ
46545	1235	38	note	note	NN
46545	1235	39	.	.	.
46545	1236	1	The	the	DT
46545	1236	2	most	most	RBS
46545	1236	3	simple	simple	JJ
46545	1236	4	way	way	NN
46545	1236	5	to	to	TO
46545	1236	6	handle	handle	VB
46545	1236	7	this	this	DT
46545	1236	8	transaction	transaction	NN
46545	1236	9	will	will	MD
46545	1236	10	be	be	VB
46545	1236	11	to	to	TO
46545	1236	12	give	give	VB
46545	1236	13	the	the	DT
46545	1236	14	bank	bank	NN
46545	1236	15	our	-PRON-	PRP$
46545	1236	16	check	check	NN
46545	1236	17	to	to	TO
46545	1236	18	pay	pay	VB
46545	1236	19	the	the	DT
46545	1236	20	note	note	NN
46545	1236	21	.	.	.
46545	1237	1	The	the	DT
46545	1237	2	entry	entry	NN
46545	1237	3	is	be	VBZ
46545	1237	4	:	:	:
46545	1237	5	Bills	bill	NNS
46545	1237	6	Discounted	discount	VBD
46545	1237	7	$	$	$
46545	1237	8	100.00	100.00	CD
46545	1237	9	Interest	Interest	NNP
46545	1237	10	and	and	CC
46545	1237	11	Discount	discount	NN
46545	1237	12	.50	.50	NFP
46545	1237	13	To	to	IN
46545	1237	14	Bank	Bank	NNP
46545	1237	15	$	$	$
46545	1237	16	100.50	100.50	CD
46545	1237	17	Gave	give	VBD
46545	1237	18	check	check	NN
46545	1237	19	to	to	TO
46545	1237	20	take	take	VB
46545	1237	21	up	up	RP
46545	1237	22	Samuel	Samuel	NNP
46545	1237	23	Smart	Smart	NNP
46545	1237	24	's	's	POS
46545	1237	25	note	note	NN
46545	1237	26	.	.	.
46545	1238	1	We	-PRON-	PRP
46545	1238	2	shall	shall	MD
46545	1238	3	then	then	RB
46545	1238	4	treat	treat	VB
46545	1238	5	the	the	DT
46545	1238	6	new	new	JJ
46545	1238	7	note	note	NN
46545	1238	8	as	as	RB
46545	1238	9	previously	previously	RB
46545	1238	10	explained	explain	VBN
46545	1238	11	.	.	.
46545	1239	1	If	if	IN
46545	1239	2	,	,	,
46545	1239	3	after	after	IN
46545	1239	4	getting	get	VBG
46545	1239	5	it	-PRON-	PRP
46545	1239	6	recorded	record	VBN
46545	1239	7	on	on	IN
46545	1239	8	the	the	DT
46545	1239	9	books	book	NNS
46545	1239	10	,	,	,
46545	1239	11	we	-PRON-	PRP
46545	1239	12	wish	wish	VBP
46545	1239	13	to	to	TO
46545	1239	14	discount	discount	VB
46545	1239	15	this	this	DT
46545	1239	16	note	note	NN
46545	1239	17	,	,	,
46545	1239	18	the	the	DT
46545	1239	19	entries	entry	NNS
46545	1239	20	will	will	MD
46545	1239	21	be	be	VB
46545	1239	22	exactly	exactly	RB
46545	1239	23	the	the	DT
46545	1239	24	same	same	JJ
46545	1239	25	as	as	IN
46545	1239	26	when	when	WRB
46545	1239	27	we	-PRON-	PRP
46545	1239	28	discounted	discount	VBD
46545	1239	29	the	the	DT
46545	1239	30	original	original	JJ
46545	1239	31	note	note	NN
46545	1239	32	.	.	.
46545	1240	1	=	=	NFP
46545	1240	2	96	96	CD
46545	1240	3	.	.	.
46545	1241	1	When	when	WRB
46545	1241	2	We	-PRON-	PRP
46545	1241	3	Give	give	VBP
46545	1241	4	or	or	CC
46545	1241	5	Pay	pay	VB
46545	1241	6	a	a	DT
46545	1241	7	Note.=	note.=	NN
46545	1241	8	When	when	WRB
46545	1241	9	we	-PRON-	PRP
46545	1241	10	give	give	VBP
46545	1241	11	our	-PRON-	PRP$
46545	1241	12	note	note	NN
46545	1241	13	,	,	,
46545	1241	14	the	the	DT
46545	1241	15	effect	effect	NN
46545	1241	16	of	of	IN
46545	1241	17	the	the	DT
46545	1241	18	transaction	transaction	NN
46545	1241	19	is	be	VBZ
46545	1241	20	just	just	RB
46545	1241	21	the	the	DT
46545	1241	22	opposite	opposite	NN
46545	1241	23	of	of	IN
46545	1241	24	the	the	DT
46545	1241	25	receipt	receipt	NN
46545	1241	26	of	of	IN
46545	1241	27	a	a	DT
46545	1241	28	note	note	NN
46545	1241	29	.	.	.
46545	1242	1	Instead	instead	RB
46545	1242	2	of	of	IN
46545	1242	3	adding	add	VBG
46545	1242	4	to	to	IN
46545	1242	5	one	one	CD
46545	1242	6	class	class	NN
46545	1242	7	of	of	IN
46545	1242	8	our	-PRON-	PRP$
46545	1242	9	resources	resource	NNS
46545	1242	10	we	-PRON-	PRP
46545	1242	11	are	be	VBP
46545	1242	12	increasing	increase	VBG
46545	1242	13	one	one	CD
46545	1242	14	class	class	NN
46545	1242	15	of	of	IN
46545	1242	16	our	-PRON-	PRP$
46545	1242	17	liabilities	liability	NNS
46545	1242	18	,	,	,
46545	1242	19	in	in	IN
46545	1242	20	return	return	NN
46545	1242	21	for	for	IN
46545	1242	22	which	which	WDT
46545	1242	23	we	-PRON-	PRP
46545	1242	24	either	either	RB
46545	1242	25	receive	receive	VBP
46545	1242	26	something	something	NN
46545	1242	27	of	of	IN
46545	1242	28	value	value	NN
46545	1242	29	or	or	CC
46545	1242	30	reduce	reduce	VB
46545	1242	31	our	-PRON-	PRP$
46545	1242	32	liabilities	liability	NNS
46545	1242	33	of	of	IN
46545	1242	34	another	another	DT
46545	1242	35	class	class	NN
46545	1242	36	.	.	.
46545	1243	1	When	when	WRB
46545	1243	2	we	-PRON-	PRP
46545	1243	3	give	give	VBP
46545	1243	4	our	-PRON-	PRP$
46545	1243	5	note	note	NN
46545	1243	6	in	in	IN
46545	1243	7	payment	payment	NN
46545	1243	8	of	of	IN
46545	1243	9	a	a	DT
46545	1243	10	loan	loan	NN
46545	1243	11	,	,	,
46545	1243	12	we	-PRON-	PRP
46545	1243	13	receive	receive	VBP
46545	1243	14	cash	cash	NN
46545	1243	15	;	;	:
46545	1243	16	if	if	IN
46545	1243	17	we	-PRON-	PRP
46545	1243	18	buy	buy	VBP
46545	1243	19	goods	good	NNS
46545	1243	20	and	and	CC
46545	1243	21	give	give	VB
46545	1243	22	a	a	DT
46545	1243	23	note	note	NN
46545	1243	24	in	in	IN
46545	1243	25	payment	payment	NN
46545	1243	26	,	,	,
46545	1243	27	we	-PRON-	PRP
46545	1243	28	receive	receive	VBP
46545	1243	29	merchandise	merchandise	NN
46545	1243	30	;	;	:
46545	1243	31	if	if	IN
46545	1243	32	we	-PRON-	PRP
46545	1243	33	give	give	VBP
46545	1243	34	a	a	DT
46545	1243	35	note	note	NN
46545	1243	36	in	in	IN
46545	1243	37	payment	payment	NN
46545	1243	38	of	of	IN
46545	1243	39	an	an	DT
46545	1243	40	account	account	NN
46545	1243	41	,	,	,
46545	1243	42	we	-PRON-	PRP
46545	1243	43	simply	simply	RB
46545	1243	44	reduce	reduce	VBP
46545	1243	45	our	-PRON-	PRP$
46545	1243	46	liabilities	liability	NNS
46545	1243	47	of	of	IN
46545	1243	48	one	one	CD
46545	1243	49	class	class	NN
46545	1243	50	and	and	CC
46545	1243	51	add	add	VB
46545	1243	52	to	to	IN
46545	1243	53	those	those	DT
46545	1243	54	of	of	IN
46545	1243	55	another	another	DT
46545	1243	56	.	.	.
46545	1244	1	The	the	DT
46545	1244	2	entries	entry	NNS
46545	1244	3	necessary	necessary	JJ
46545	1244	4	to	to	TO
46545	1244	5	properly	properly	RB
46545	1244	6	record	record	VB
46545	1244	7	transactions	transaction	NNS
46545	1244	8	involving	involve	VBG
46545	1244	9	notes	note	NNS
46545	1244	10	given	give	VBN
46545	1244	11	or	or	CC
46545	1244	12	bills	bill	NNS
46545	1244	13	payable	payable	JJ
46545	1244	14	,	,	,
46545	1244	15	are	be	VBP
46545	1244	16	not	not	RB
46545	1244	17	so	so	RB
46545	1244	18	complex	complex	JJ
46545	1244	19	as	as	IN
46545	1244	20	is	be	VBZ
46545	1244	21	the	the	DT
46545	1244	22	case	case	NN
46545	1244	23	with	with	IN
46545	1244	24	transactions	transaction	NNS
46545	1244	25	involving	involve	VBG
46545	1244	26	bills	bill	NNS
46545	1244	27	receivable	receivable	JJ
46545	1244	28	.	.	.
46545	1245	1	The	the	DT
46545	1245	2	following	follow	VBG
46545	1245	3	illustrations	illustration	NNS
46545	1245	4	cover	cover	VBP
46545	1245	5	transactions	transaction	NNS
46545	1245	6	likely	likely	JJ
46545	1245	7	to	to	TO
46545	1245	8	arise	arise	VB
46545	1245	9	in	in	IN
46545	1245	10	the	the	DT
46545	1245	11	average	average	JJ
46545	1245	12	business	business	NN
46545	1245	13	:	:	:
46545	1245	14	We	-PRON-	PRP
46545	1245	15	give	give	VBP
46545	1245	16	our	-PRON-	PRP$
46545	1245	17	note	note	NN
46545	1245	18	for	for	IN
46545	1245	19	$	$	$
46545	1245	20	100.00	100.00	CD
46545	1245	21	payable	payable	JJ
46545	1245	22	in	in	IN
46545	1245	23	30	30	CD
46545	1245	24	days	day	NNS
46545	1245	25	,	,	,
46545	1245	26	without	without	IN
46545	1245	27	interest	interest	NN
46545	1245	28	,	,	,
46545	1245	29	to	to	IN
46545	1245	30	Western	Western	NNP
46545	1245	31	Grocer	Grocer	NNP
46545	1245	32	Co.	Co.	NNP
46545	1245	33	in	in	IN
46545	1245	34	settlement	settlement	NN
46545	1245	35	of	of	IN
46545	1245	36	an	an	DT
46545	1245	37	account	account	NN
46545	1245	38	.	.	.
46545	1246	1	The	the	DT
46545	1246	2	entry	entry	NN
46545	1246	3	is	be	VBZ
46545	1246	4	:	:	:
46545	1246	5	Western	Western	NNP
46545	1246	6	Grocer	Grocer	NNP
46545	1246	7	Co.	Co.	NNP
46545	1246	8	$	$	$
46545	1246	9	100.00	100.00	CD
46545	1246	10	Bills	bill	NNS
46545	1246	11	Payable	payable	JJ
46545	1246	12	$	$	$
46545	1246	13	100.00	100.00	CD
46545	1246	14	Note	note	NN
46545	1246	15	30	30	CD
46545	1246	16	days	day	NNS
46545	1246	17	without	without	IN
46545	1246	18	interest	interest	NN
46545	1246	19	When	when	WRB
46545	1246	20	we	-PRON-	PRP
46545	1246	21	pay	pay	VBP
46545	1246	22	the	the	DT
46545	1246	23	note	note	NN
46545	1246	24	the	the	DT
46545	1246	25	entry	entry	NN
46545	1246	26	is	be	VBZ
46545	1246	27	:	:	:
46545	1246	28	Bills	bill	NNS
46545	1246	29	Payable	payable	JJ
46545	1246	30	$	$	$
46545	1246	31	100.00	100.00	CD
46545	1246	32	Bank	bank	NN
46545	1246	33	$	$	$
46545	1246	34	100.00	100.00	CD
46545	1246	35	Check	check	NN
46545	1246	36	to	to	IN
46545	1246	37	Western	Western	NNP
46545	1246	38	Grocer	Grocer	NNP
46545	1246	39	Co.	Co.	NNP
46545	1246	40	to	to	TO
46545	1246	41	pay	pay	VB
46545	1246	42	note	note	NN
46545	1246	43	due	due	JJ
46545	1246	44	Oct.	October	NNP
46545	1246	45	10	10	CD
46545	1246	46	.	.	.
46545	1247	1	=	=	NFP
46545	1247	2	97	97	CD
46545	1247	3	.	.	.
46545	1248	1	When	when	WRB
46545	1248	2	Our	-PRON-	PRP$
46545	1248	3	Note	note	NN
46545	1248	4	Has	have	VBZ
46545	1248	5	Been	be	VBN
46545	1248	6	Discounted.=	discounted.=	IN
46545	1248	7	The	the	DT
46545	1248	8	Western	Western	NNP
46545	1248	9	Grocer	Grocer	NNP
46545	1248	10	Co.	Co.	NNP
46545	1248	11	has	have	VBZ
46545	1248	12	either	either	CC
46545	1248	13	discounted	discount	VBN
46545	1248	14	the	the	DT
46545	1248	15	note	note	NN
46545	1248	16	or	or	CC
46545	1248	17	placed	place	VBD
46545	1248	18	it	-PRON-	PRP
46545	1248	19	in	in	IN
46545	1248	20	the	the	DT
46545	1248	21	bank	bank	NN
46545	1248	22	for	for	IN
46545	1248	23	collection	collection	NN
46545	1248	24	,	,	,
46545	1248	25	and	and	CC
46545	1248	26	it	-PRON-	PRP
46545	1248	27	is	be	VBZ
46545	1248	28	presented	present	VBN
46545	1248	29	for	for	IN
46545	1248	30	payment	payment	NN
46545	1248	31	by	by	IN
46545	1248	32	the	the	DT
46545	1248	33	Merchants	Merchants	NNPS
46545	1248	34	Bank	Bank	NNP
46545	1248	35	.	.	.
46545	1249	1	We	-PRON-	PRP
46545	1249	2	give	give	VBP
46545	1249	3	them	-PRON-	PRP
46545	1249	4	a	a	DT
46545	1249	5	check	check	NN
46545	1249	6	in	in	IN
46545	1249	7	payment	payment	NN
46545	1249	8	,	,	,
46545	1249	9	and	and	CC
46545	1249	10	the	the	DT
46545	1249	11	entry	entry	NN
46545	1249	12	is	be	VBZ
46545	1249	13	:	:	:
46545	1249	14	Bills	bill	NNS
46545	1249	15	Payable	payable	JJ
46545	1249	16	$	$	$
46545	1249	17	100.00	100.00	CD
46545	1249	18	Bank	bank	NN
46545	1249	19	$	$	$
46545	1249	20	100.00	100.00	CD
46545	1249	21	Check	check	NN
46545	1249	22	to	to	IN
46545	1249	23	Merchants	Merchants	NNPS
46545	1249	24	Bank	Bank	NNP
46545	1249	25	to	to	TO
46545	1249	26	pay	pay	VB
46545	1249	27	our	-PRON-	PRP$
46545	1249	28	note	note	NN
46545	1249	29	to	to	IN
46545	1249	30	Western	Western	NNP
46545	1249	31	Grocer	Grocer	NNP
46545	1249	32	Co.	Co.	NNP
46545	1249	33	,	,	,
46545	1249	34	due	due	JJ
46545	1249	35	Oct.	October	NNP
46545	1249	36	10	10	CD
46545	1249	37	.	.	.
46545	1250	1	The	the	DT
46545	1250	2	entry	entry	NN
46545	1250	3	in	in	IN
46545	1250	4	this	this	DT
46545	1250	5	case	case	NN
46545	1250	6	is	be	VBZ
46545	1250	7	the	the	DT
46545	1250	8	same	same	JJ
46545	1250	9	as	as	IN
46545	1250	10	in	in	IN
46545	1250	11	the	the	DT
46545	1250	12	previous	previous	JJ
46545	1250	13	illustration	illustration	NN
46545	1250	14	,	,	,
46545	1250	15	with	with	IN
46545	1250	16	the	the	DT
46545	1250	17	exception	exception	NN
46545	1250	18	of	of	IN
46545	1250	19	the	the	DT
46545	1250	20	explanation	explanation	NN
46545	1250	21	.	.	.
46545	1251	1	=	=	NFP
46545	1251	2	98	98	CD
46545	1251	3	.	.	.
46545	1252	1	When	when	WRB
46545	1252	2	We	-PRON-	PRP
46545	1252	3	Pay	pay	VBP
46545	1252	4	Our	-PRON-	PRP$
46545	1252	5	Note	note	NN
46545	1252	6	With	with	IN
46545	1252	7	Interest.=	interest.=	RB
46545	1252	8	We	-PRON-	PRP
46545	1252	9	give	give	VBP
46545	1252	10	our	-PRON-	PRP$
46545	1252	11	note	note	NN
46545	1252	12	to	to	IN
46545	1252	13	Western	Western	NNP
46545	1252	14	Grocer	Grocer	NNP
46545	1252	15	Co.	Co.	NNP
46545	1252	16	for	for	IN
46545	1252	17	$	$	$
46545	1252	18	100.00	100.00	CD
46545	1252	19	payable	payable	JJ
46545	1252	20	in	in	IN
46545	1252	21	30	30	CD
46545	1252	22	days	day	NNS
46545	1252	23	,	,	,
46545	1252	24	with	with	IN
46545	1252	25	interest	interest	NN
46545	1252	26	at	at	IN
46545	1252	27	6	6	CD
46545	1252	28	%	%	NN
46545	1252	29	.	.	.
46545	1253	1	We	-PRON-	PRP
46545	1253	2	pay	pay	VBP
46545	1253	3	the	the	DT
46545	1253	4	note	note	NN
46545	1253	5	by	by	IN
46545	1253	6	check	check	NN
46545	1253	7	,	,	,
46545	1253	8	and	and	CC
46545	1253	9	the	the	DT
46545	1253	10	entry	entry	NN
46545	1253	11	is	be	VBZ
46545	1253	12	:	:	:
46545	1253	13	Bills	bill	NNS
46545	1253	14	Payable	payable	JJ
46545	1253	15	$	$	$
46545	1253	16	100.00	100.00	CD
46545	1253	17	Interest	Interest	NNP
46545	1253	18	and	and	CC
46545	1253	19	Discount	Discount	NNP
46545	1253	20	.50	.50	NFP
46545	1253	21	Bank	bank	NN
46545	1253	22	$	$	$
46545	1253	23	100.50	100.50	CD
46545	1253	24	Paid	Paid	NNP
46545	1253	25	Western	Western	NNP
46545	1253	26	Grocer	Grocer	NNP
46545	1253	27	Co.	Co.	NNP
46545	1253	28	note	note	NN
46545	1253	29	due	due	JJ
46545	1253	30	Oct.	October	NNP
46545	1253	31	10	10	CD
46545	1253	32	,	,	,
46545	1253	33	by	by	IN
46545	1253	34	check	check	NN
46545	1253	35	No	no	UH
46545	1253	36	.	.	.
46545	1254	1	10	10	CD
46545	1254	2	.	.	.
46545	1255	1	=	=	NFP
46545	1255	2	99	99	CD
46545	1255	3	.	.	.
46545	1256	1	When	when	WRB
46545	1256	2	We	-PRON-	PRP
46545	1256	3	Discount	discount	VBP
46545	1256	4	Our	-PRON-	PRP$
46545	1256	5	Note.=	note.=	NN
46545	1256	6	We	-PRON-	PRP
46545	1256	7	wish	wish	VBP
46545	1256	8	to	to	TO
46545	1256	9	borrow	borrow	VB
46545	1256	10	$	$	$
46545	1256	11	100.00	100.00	CD
46545	1256	12	from	from	IN
46545	1256	13	the	the	DT
46545	1256	14	bank	bank	NN
46545	1256	15	,	,	,
46545	1256	16	and	and	CC
46545	1256	17	give	give	VB
46545	1256	18	our	-PRON-	PRP$
46545	1256	19	note	note	NN
46545	1256	20	for	for	IN
46545	1256	21	the	the	DT
46545	1256	22	amount	amount	NN
46545	1256	23	,	,	,
46545	1256	24	payable	payable	JJ
46545	1256	25	in	in	IN
46545	1256	26	30	30	CD
46545	1256	27	days	day	NNS
46545	1256	28	.	.	.
46545	1257	1	The	the	DT
46545	1257	2	bank	bank	NN
46545	1257	3	discounts	discount	NNS
46545	1257	4	the	the	DT
46545	1257	5	note	note	NN
46545	1257	6	,	,	,
46545	1257	7	placing	place	VBG
46545	1257	8	the	the	DT
46545	1257	9	proceeds	proceed	NNS
46545	1257	10	to	to	IN
46545	1257	11	our	-PRON-	PRP$
46545	1257	12	credit	credit	NN
46545	1257	13	.	.	.
46545	1258	1	The	the	DT
46545	1258	2	rate	rate	NN
46545	1258	3	of	of	IN
46545	1258	4	interest	interest	NN
46545	1258	5	charged	charge	VBN
46545	1258	6	is	be	VBZ
46545	1258	7	6	6	CD
46545	1258	8	%	%	NN
46545	1258	9	.	.	.
46545	1259	1	Our	-PRON-	PRP$
46545	1259	2	entry	entry	NN
46545	1259	3	is	be	VBZ
46545	1259	4	:	:	:
46545	1259	5	Bank	bank	NN
46545	1259	6	$	$	$
46545	1259	7	99.50	99.50	CD
46545	1259	8	Interest	Interest	NNP
46545	1259	9	and	and	CC
46545	1259	10	Discount	discount	NN
46545	1259	11	.50	.50	NFP
46545	1259	12	Bills	bill	NNS
46545	1259	13	Payable	payable	JJ
46545	1259	14	$	$	$
46545	1259	15	100.00	100.00	CD
46545	1259	16	Note	note	VB
46545	1259	17	for	for	IN
46545	1259	18	$	$	$
46545	1259	19	100.00	100.00	CD
46545	1259	20	,	,	,
46545	1259	21	30	30	CD
46545	1259	22	days	day	NNS
46545	1259	23	discounted	discount	VBN
46545	1259	24	at	at	IN
46545	1259	25	bank	bank	NN
46545	1259	26	.	.	.
46545	1260	1	=	=	SYM
46545	1260	2	100	100	CD
46545	1260	3	.	.	.
46545	1261	1	When	when	WRB
46545	1261	2	We	-PRON-	PRP
46545	1261	3	Pay	pay	VBP
46545	1261	4	for	for	IN
46545	1261	5	Goods	good	NNS
46545	1261	6	With	with	IN
46545	1261	7	Our	-PRON-	PRP$
46545	1261	8	Note.=	Note.=	NNP
46545	1261	9	We	-PRON-	PRP
46545	1261	10	buy	buy	VBP
46545	1261	11	goods	good	NNS
46545	1261	12	from	from	IN
46545	1261	13	Michigan	Michigan	NNP
46545	1261	14	Milling	Milling	NNP
46545	1261	15	Co.	Co.	NNP
46545	1261	16	to	to	IN
46545	1261	17	the	the	DT
46545	1261	18	amount	amount	NN
46545	1261	19	of	of	IN
46545	1261	20	$	$	$
46545	1261	21	100.00	100.00	CD
46545	1261	22	,	,	,
46545	1261	23	and	and	CC
46545	1261	24	tender	tender	VB
46545	1261	25	our	-PRON-	PRP$
46545	1261	26	note	note	NN
46545	1261	27	at	at	IN
46545	1261	28	30	30	CD
46545	1261	29	days	day	NNS
46545	1261	30	with	with	IN
46545	1261	31	interest	interest	NN
46545	1261	32	,	,	,
46545	1261	33	in	in	IN
46545	1261	34	payment	payment	NN
46545	1261	35	.	.	.
46545	1262	1	This	this	DT
46545	1262	2	makes	make	VBZ
46545	1262	3	it	-PRON-	PRP
46545	1262	4	unnecessary	unnecessary	JJ
46545	1262	5	for	for	IN
46545	1262	6	us	-PRON-	PRP
46545	1262	7	to	to	TO
46545	1262	8	open	open	VB
46545	1262	9	an	an	DT
46545	1262	10	account	account	NN
46545	1262	11	with	with	IN
46545	1262	12	Michigan	Michigan	NNP
46545	1262	13	Milling	Milling	NNP
46545	1262	14	Co.	Co.	NNP
46545	1262	15	and	and	CC
46545	1262	16	the	the	DT
46545	1262	17	entry	entry	NN
46545	1262	18	is	be	VBZ
46545	1262	19	:	:	:
46545	1262	20	Purchases	Purchases	NNP
46545	1262	21	$	$	$
46545	1262	22	100.00	100.00	CD
46545	1262	23	Bills	bill	NNS
46545	1262	24	Payable	payable	JJ
46545	1262	25	$	$	$
46545	1262	26	100.00	100.00	CD
46545	1262	27	Invoice	Invoice	NNP
46545	1262	28	#	#	$
46545	1262	29	16	16	CD
46545	1262	30	from	from	IN
46545	1262	31	Michigan	Michigan	NNP
46545	1262	32	Milling	Milling	NNP
46545	1262	33	Co.	Co.	NNP
46545	1263	1	Gave	give	VBD
46545	1263	2	note	note	NN
46545	1263	3	for	for	IN
46545	1263	4	30	30	CD
46545	1263	5	days	day	NNS
46545	1263	6	with	with	IN
46545	1263	7	interest	interest	NN
46545	1263	8	at	at	IN
46545	1263	9	6	6	CD
46545	1263	10	%	%	NN
46545	1263	11	.	.	.
46545	1264	1	=	=	NFP
46545	1264	2	101	101	CD
46545	1264	3	.	.	.
46545	1265	1	When	when	WRB
46545	1265	2	We	-PRON-	PRP
46545	1265	3	Renew	renew	VBP
46545	1265	4	a	a	DT
46545	1265	5	Note.=	note.=	NN
46545	1265	6	When	when	WRB
46545	1265	7	this	this	DT
46545	1265	8	note	note	NN
46545	1265	9	is	be	VBZ
46545	1265	10	due	due	JJ
46545	1265	11	,	,	,
46545	1265	12	we	-PRON-	PRP
46545	1265	13	find	find	VBP
46545	1265	14	it	-PRON-	PRP
46545	1265	15	inconvenient	inconvenient	JJ
46545	1265	16	to	to	TO
46545	1265	17	pay	pay	VB
46545	1265	18	,	,	,
46545	1265	19	and	and	CC
46545	1265	20	give	give	VB
46545	1265	21	a	a	DT
46545	1265	22	new	new	JJ
46545	1265	23	note	note	NN
46545	1265	24	for	for	IN
46545	1265	25	30	30	CD
46545	1265	26	days	day	NNS
46545	1265	27	,	,	,
46545	1265	28	adding	add	VBG
46545	1265	29	the	the	DT
46545	1265	30	interest	interest	NN
46545	1265	31	now	now	RB
46545	1265	32	due	due	IN
46545	1265	33	to	to	IN
46545	1265	34	the	the	DT
46545	1265	35	face	face	NN
46545	1265	36	of	of	IN
46545	1265	37	the	the	DT
46545	1265	38	original	original	JJ
46545	1265	39	note	note	NN
46545	1265	40	.	.	.
46545	1266	1	The	the	DT
46545	1266	2	amount	amount	NN
46545	1266	3	of	of	IN
46545	1266	4	the	the	DT
46545	1266	5	new	new	JJ
46545	1266	6	note	note	NN
46545	1266	7	is	be	VBZ
46545	1266	8	$	$	$
46545	1266	9	100.50	100.50	CD
46545	1266	10	,	,	,
46545	1266	11	and	and	CC
46545	1266	12	the	the	DT
46545	1266	13	entry	entry	NN
46545	1266	14	is	be	VBZ
46545	1266	15	:	:	:
46545	1266	16	Interest	interest	NN
46545	1266	17	and	and	CC
46545	1266	18	Discount	discount	NN
46545	1266	19	$	$	$
46545	1266	20	.50	.50	CD
46545	1266	21	Bills	bill	NNS
46545	1266	22	Payable	payable	JJ
46545	1266	23	100.00	100.00	CD
46545	1266	24	Bills	bill	NNS
46545	1266	25	Payable	payable	JJ
46545	1266	26	$	$	$
46545	1266	27	100.50	100.50	CD
46545	1266	28	New	new	JJ
46545	1266	29	note	note	NN
46545	1266	30	given	give	VBN
46545	1266	31	Michigan	Michigan	NNP
46545	1266	32	Grocer	Grocer	NNP
46545	1266	33	Co.	Co.	NNP
46545	1266	34	to	to	TO
46545	1266	35	renew	renew	VB
46545	1266	36	note	note	NN
46545	1266	37	due	due	JJ
46545	1266	38	Oct.	October	NNP
46545	1266	39	10	10	CD
46545	1266	40	,	,	,
46545	1266	41	$	$	$
46545	1266	42	100.00	100.00	CD
46545	1266	43	,	,	,
46545	1266	44	interest	interest	VB
46545	1266	45	$	$	$
46545	1266	46	.50	.50	CD
46545	1266	47	,	,	,
46545	1266	48	30	30	CD
46545	1266	49	days	day	NNS
46545	1266	50	,	,	,
46545	1266	51	with	with	IN
46545	1266	52	interest	interest	NN
46545	1266	53	.	.	.
46545	1267	1	=	=	NFP
46545	1267	2	102	102	CD
46545	1267	3	.	.	.
46545	1268	1	When	when	WRB
46545	1268	2	We	-PRON-	PRP
46545	1268	3	Renew	renew	VBP
46545	1268	4	Our	-PRON-	PRP$
46545	1268	5	Discounted	discount	VBN
46545	1268	6	Note.=	Note.=	NNP
46545	1268	7	When	when	WRB
46545	1268	8	our	-PRON-	PRP$
46545	1268	9	note	note	NN
46545	1268	10	given	give	VBN
46545	1268	11	to	to	IN
46545	1268	12	the	the	DT
46545	1268	13	bank	bank	NN
46545	1268	14	is	be	VBZ
46545	1268	15	due	due	JJ
46545	1268	16	,	,	,
46545	1268	17	we	-PRON-	PRP
46545	1268	18	find	find	VBP
46545	1268	19	it	-PRON-	PRP
46545	1268	20	inconvenient	inconvenient	JJ
46545	1268	21	to	to	TO
46545	1268	22	pay	pay	VB
46545	1268	23	the	the	DT
46545	1268	24	entire	entire	JJ
46545	1268	25	amount	amount	NN
46545	1268	26	.	.	.
46545	1269	1	We	-PRON-	PRP
46545	1269	2	give	give	VBP
46545	1269	3	the	the	DT
46545	1269	4	bank	bank	NN
46545	1269	5	a	a	DT
46545	1269	6	check	check	NN
46545	1269	7	for	for	IN
46545	1269	8	$	$	$
46545	1269	9	50.00	50.00	CD
46545	1269	10	,	,	,
46545	1269	11	and	and	CC
46545	1269	12	a	a	DT
46545	1269	13	new	new	JJ
46545	1269	14	note	note	NN
46545	1269	15	at	at	IN
46545	1269	16	30	30	CD
46545	1269	17	days	day	NNS
46545	1269	18	for	for	IN
46545	1269	19	the	the	DT
46545	1269	20	balance	balance	NN
46545	1269	21	.	.	.
46545	1270	1	The	the	DT
46545	1270	2	bank	bank	NN
46545	1270	3	always	always	RB
46545	1270	4	collects	collect	VBZ
46545	1270	5	interest	interest	NN
46545	1270	6	in	in	IN
46545	1270	7	advance	advance	NN
46545	1270	8	,	,	,
46545	1270	9	so	so	IN
46545	1270	10	we	-PRON-	PRP
46545	1270	11	shall	shall	MD
46545	1270	12	be	be	VB
46545	1270	13	obliged	oblige	VBN
46545	1270	14	to	to	TO
46545	1270	15	give	give	VB
46545	1270	16	them	-PRON-	PRP
46545	1270	17	our	-PRON-	PRP$
46545	1270	18	note	note	NN
46545	1270	19	for	for	IN
46545	1270	20	$	$	$
46545	1270	21	50.00	50.00	CD
46545	1270	22	plus	plus	CC
46545	1270	23	the	the	DT
46545	1270	24	interest	interest	NN
46545	1270	25	,	,	,
46545	1270	26	or	or	CC
46545	1270	27	$	$	$
46545	1270	28	50.25	50.25	CD
46545	1270	29	.	.	.
46545	1271	1	In	in	IN
46545	1271	2	effect	effect	NN
46545	1271	3	,	,	,
46545	1271	4	the	the	DT
46545	1271	5	bank	bank	NN
46545	1271	6	discounts	discount	NNS
46545	1271	7	our	-PRON-	PRP$
46545	1271	8	note	note	NN
46545	1271	9	for	for	IN
46545	1271	10	$	$	$
46545	1271	11	50.25	50.25	CD
46545	1271	12	,	,	,
46545	1271	13	the	the	DT
46545	1271	14	proceeds	proceed	NNS
46545	1271	15	,	,	,
46545	1271	16	$	$	$
46545	1271	17	50.00	50.00	CD
46545	1271	18	,	,	,
46545	1271	19	paying	pay	VBG
46545	1271	20	the	the	DT
46545	1271	21	balance	balance	NN
46545	1271	22	of	of	IN
46545	1271	23	our	-PRON-	PRP$
46545	1271	24	note	note	NN
46545	1271	25	now	now	RB
46545	1271	26	due	due	JJ
46545	1271	27	.	.	.
46545	1272	1	The	the	DT
46545	1272	2	entry	entry	NN
46545	1272	3	is	be	VBZ
46545	1272	4	:	:	:
46545	1272	5	Bills	bill	NNS
46545	1272	6	Payable	payable	JJ
46545	1272	7	$	$	$
46545	1272	8	100.00	100.00	CD
46545	1272	9	Interest	Interest	NNP
46545	1272	10	and	and	CC
46545	1272	11	Discount	Discount	NNP
46545	1272	12	.25	.25	NFP
46545	1272	13	Bank	bank	NN
46545	1272	14	$	$	$
46545	1272	15	50.00	50.00	CD
46545	1272	16	Bills	bill	NNS
46545	1272	17	Payable	payable	JJ
46545	1272	18	50.25	50.25	CD
46545	1272	19	Gave	give	VBD
46545	1272	20	check	check	NN
46545	1272	21	for	for	IN
46545	1272	22	$	$	$
46545	1272	23	50.00	50.00	CD
46545	1272	24	to	to	TO
46545	1272	25	apply	apply	VB
46545	1272	26	on	on	IN
46545	1272	27	note	note	NN
46545	1272	28	due	due	JJ
46545	1272	29	at	at	IN
46545	1272	30	bank	bank	NN
46545	1272	31	to	to	IN
46545	1272	32	day	day	NN
46545	1272	33	.	.	.
46545	1273	1	Discounted	discount	VBN
46545	1273	2	new	new	JJ
46545	1273	3	note	note	NN
46545	1273	4	for	for	IN
46545	1273	5	$	$	$
46545	1273	6	50.25	50.25	CD
46545	1273	7	,	,	,
46545	1273	8	payable	payable	JJ
46545	1273	9	in	in	IN
46545	1273	10	30	30	CD
46545	1273	11	days	day	NNS
46545	1273	12	.	.	.
46545	1274	1	JOURNALIZING	JOURNALIZING	NNP
46545	1274	2	DRAFTS	DRAFTS	NNP
46545	1274	3	=	=	SYM
46545	1274	4	103.=	103.=	CD
46545	1274	5	When	when	WRB
46545	1274	6	a	a	DT
46545	1274	7	draft	draft	NN
46545	1274	8	has	have	VBZ
46545	1274	9	been	be	VBN
46545	1274	10	accepted	accept	VBN
46545	1274	11	,	,	,
46545	1274	12	it	-PRON-	PRP
46545	1274	13	should	should	MD
46545	1274	14	be	be	VB
46545	1274	15	treated	treat	VBN
46545	1274	16	the	the	DT
46545	1274	17	same	same	JJ
46545	1274	18	as	as	IN
46545	1274	19	any	any	DT
46545	1274	20	other	other	JJ
46545	1274	21	form	form	NN
46545	1274	22	of	of	IN
46545	1274	23	bill	bill	NN
46545	1274	24	receivable	receivable	JJ
46545	1274	25	or	or	CC
46545	1274	26	bill	bill	NN
46545	1274	27	payable	payable	JJ
46545	1274	28	.	.	.
46545	1275	1	If	if	IN
46545	1275	2	we	-PRON-	PRP
46545	1275	3	make	make	VBP
46545	1275	4	a	a	DT
46545	1275	5	draft	draft	NN
46545	1275	6	on	on	IN
46545	1275	7	a	a	DT
46545	1275	8	customer	customer	NN
46545	1275	9	,	,	,
46545	1275	10	which	which	WDT
46545	1275	11	he	-PRON-	PRP
46545	1275	12	accepts	accept	VBZ
46545	1275	13	,	,	,
46545	1275	14	it	-PRON-	PRP
46545	1275	15	becomes	become	VBZ
46545	1275	16	a	a	DT
46545	1275	17	bill	bill	NN
46545	1275	18	receivable	receivable	JJ
46545	1275	19	.	.	.
46545	1276	1	If	if	IN
46545	1276	2	we	-PRON-	PRP
46545	1276	3	accept	accept	VBP
46545	1276	4	a	a	DT
46545	1276	5	draft	draft	NN
46545	1276	6	drawn	draw	VBN
46545	1276	7	on	on	IN
46545	1276	8	us	-PRON-	PRP
46545	1276	9	,	,	,
46545	1276	10	it	-PRON-	PRP
46545	1276	11	becomes	become	VBZ
46545	1276	12	a	a	DT
46545	1276	13	bill	bill	NN
46545	1276	14	payable	payable	JJ
46545	1276	15	.	.	.
46545	1277	1	Sight	sight	NN
46545	1277	2	drafts	draft	NNS
46545	1277	3	are	be	VBP
46545	1277	4	frequently	frequently	RB
46545	1277	5	made	make	VBN
46545	1277	6	use	use	NN
46545	1277	7	of	of	IN
46545	1277	8	as	as	IN
46545	1277	9	a	a	DT
46545	1277	10	convenient	convenient	JJ
46545	1277	11	means	mean	NNS
46545	1277	12	of	of	IN
46545	1277	13	collecting	collect	VBG
46545	1277	14	an	an	DT
46545	1277	15	account	account	NN
46545	1277	16	.	.	.
46545	1278	1	Such	such	JJ
46545	1278	2	drafts	draft	NNS
46545	1278	3	are	be	VBP
46545	1278	4	taken	take	VBN
46545	1278	5	to	to	IN
46545	1278	6	our	-PRON-	PRP$
46545	1278	7	bank	bank	NN
46545	1278	8	for	for	IN
46545	1278	9	collection	collection	NN
46545	1278	10	,	,	,
46545	1278	11	but	but	CC
46545	1278	12	they	-PRON-	PRP
46545	1278	13	do	do	VBP
46545	1278	14	not	not	RB
46545	1278	15	give	give	VB
46545	1278	16	us	-PRON-	PRP
46545	1278	17	credit	credit	NN
46545	1278	18	for	for	IN
46545	1278	19	the	the	DT
46545	1278	20	amount	amount	NN
46545	1278	21	until	until	IN
46545	1278	22	the	the	DT
46545	1278	23	draft	draft	NN
46545	1278	24	is	be	VBZ
46545	1278	25	paid	pay	VBN
46545	1278	26	.	.	.
46545	1279	1	Drafts	draft	NNS
46545	1279	2	of	of	IN
46545	1279	3	this	this	DT
46545	1279	4	kind	kind	NN
46545	1279	5	,	,	,
46545	1279	6	which	which	WDT
46545	1279	7	are	be	VBP
46545	1279	8	placed	place	VBN
46545	1279	9	with	with	IN
46545	1279	10	the	the	DT
46545	1279	11	bank	bank	NN
46545	1279	12	for	for	IN
46545	1279	13	collection	collection	NN
46545	1279	14	only	only	RB
46545	1279	15	,	,	,
46545	1279	16	are	be	VBP
46545	1279	17	not	not	RB
46545	1279	18	treated	treat	VBN
46545	1279	19	as	as	IN
46545	1279	20	bills	bill	NNS
46545	1279	21	receivable	receivable	JJ
46545	1279	22	,	,	,
46545	1279	23	as	as	IN
46545	1279	24	we	-PRON-	PRP
46545	1279	25	do	do	VBP
46545	1279	26	not	not	RB
46545	1279	27	credit	credit	VB
46545	1279	28	the	the	DT
46545	1279	29	account	account	NN
46545	1279	30	of	of	IN
46545	1279	31	the	the	DT
46545	1279	32	one	one	NN
46545	1279	33	on	on	IN
46545	1279	34	whom	whom	WP
46545	1279	35	it	-PRON-	PRP
46545	1279	36	is	be	VBZ
46545	1279	37	drawn	draw	VBN
46545	1279	38	until	until	IN
46545	1279	39	payment	payment	NN
46545	1279	40	is	be	VBZ
46545	1279	41	received	receive	VBN
46545	1279	42	.	.	.
46545	1280	1	=	=	NFP
46545	1280	2	104	104	CD
46545	1280	3	.	.	.
46545	1281	1	When	when	WRB
46545	1281	2	Our	-PRON-	PRP$
46545	1281	3	Sight	Sight	NNP
46545	1281	4	Draft	Draft	NNP
46545	1281	5	is	be	VBZ
46545	1281	6	Paid.=	Paid.=	NNP
46545	1281	7	We	-PRON-	PRP
46545	1281	8	draw	draw	VBP
46545	1281	9	on	on	IN
46545	1281	10	Samuel	Samuel	NNP
46545	1281	11	Smart	Smart	NNP
46545	1281	12	at	at	IN
46545	1281	13	sight	sight	NN
46545	1281	14	for	for	IN
46545	1281	15	$	$	$
46545	1281	16	50.00	50.00	CD
46545	1281	17	through	through	IN
46545	1281	18	our	-PRON-	PRP$
46545	1281	19	bank	bank	NN
46545	1281	20	.	.	.
46545	1282	1	When	when	WRB
46545	1282	2	paid	pay	VBN
46545	1282	3	,	,	,
46545	1282	4	we	-PRON-	PRP
46545	1282	5	receive	receive	VBP
46545	1282	6	credit	credit	NN
46545	1282	7	at	at	IN
46545	1282	8	the	the	DT
46545	1282	9	bank	bank	NN
46545	1282	10	for	for	IN
46545	1282	11	the	the	DT
46545	1282	12	amount	amount	NN
46545	1282	13	,	,	,
46545	1282	14	less	less	JJR
46545	1282	15	collection	collection	NN
46545	1282	16	charges	charge	NNS
46545	1282	17	.	.	.
46545	1283	1	The	the	DT
46545	1283	2	entry	entry	NN
46545	1283	3	in	in	IN
46545	1283	4	our	-PRON-	PRP$
46545	1283	5	journal	journal	NN
46545	1283	6	is	be	VBZ
46545	1283	7	:	:	:
46545	1283	8	Bank	bank	NN
46545	1283	9	$	$	$
46545	1283	10	49.90	49.90	CD
46545	1283	11	Interest	Interest	NNP
46545	1283	12	and	and	CC
46545	1283	13	Discount	discount	NN
46545	1283	14	.10	.10	NFP
46545	1283	15	Samuel	Samuel	NNP
46545	1283	16	Smart	Smart	NNP
46545	1283	17	$	$	$
46545	1283	18	50.00	50.00	CD
46545	1283	19	Paid	Paid	NNP
46545	1283	20	sight	sight	NN
46545	1283	21	draft	draft	NN
46545	1283	22	=	=	SYM
46545	1283	23	105	105	CD
46545	1283	24	.	.	.
46545	1284	1	When	when	WRB
46545	1284	2	Discounting	Discounting	NNP
46545	1284	3	Time	Time	NNP
46545	1284	4	Draft.=	Draft.=	NNP
46545	1284	5	Samuel	Samuel	NNP
46545	1284	6	Smart	Smart	NNP
46545	1284	7	owes	owe	VBZ
46545	1284	8	us	-PRON-	PRP
46545	1284	9	$	$	$
46545	1284	10	100.00	100.00	CD
46545	1284	11	,	,	,
46545	1284	12	and	and	CC
46545	1284	13	while	while	IN
46545	1284	14	the	the	DT
46545	1284	15	amount	amount	NN
46545	1284	16	is	be	VBZ
46545	1284	17	not	not	RB
46545	1284	18	due	due	JJ
46545	1284	19	for	for	IN
46545	1284	20	30	30	CD
46545	1284	21	days	day	NNS
46545	1284	22	,	,	,
46545	1284	23	we	-PRON-	PRP
46545	1284	24	have	have	VBP
46545	1284	25	reason	reason	NN
46545	1284	26	to	to	TO
46545	1284	27	believe	believe	VB
46545	1284	28	that	that	IN
46545	1284	29	he	-PRON-	PRP
46545	1284	30	will	will	MD
46545	1284	31	accept	accept	VB
46545	1284	32	a	a	DT
46545	1284	33	draft	draft	NN
46545	1284	34	payable	payable	JJ
46545	1284	35	in	in	IN
46545	1284	36	30	30	CD
46545	1284	37	days	day	NNS
46545	1284	38	.	.	.
46545	1285	1	We	-PRON-	PRP
46545	1285	2	accordingly	accordingly	RB
46545	1285	3	draw	draw	VBP
46545	1285	4	on	on	IN
46545	1285	5	him	-PRON-	PRP
46545	1285	6	through	through	IN
46545	1285	7	our	-PRON-	PRP$
46545	1285	8	bank	bank	NN
46545	1285	9	.	.	.
46545	1286	1	Our	-PRON-	PRP$
46545	1286	2	reason	reason	NN
46545	1286	3	for	for	IN
46545	1286	4	doing	do	VBG
46545	1286	5	this	this	DT
46545	1286	6	is	be	VBZ
46545	1286	7	that	that	IN
46545	1286	8	his	-PRON-	PRP$
46545	1286	9	acceptance	acceptance	NN
46545	1286	10	will	will	MD
46545	1286	11	be	be	VB
46545	1286	12	a	a	DT
46545	1286	13	promise	promise	NN
46545	1286	14	to	to	TO
46545	1286	15	pay	pay	VB
46545	1286	16	,	,	,
46545	1286	17	and	and	CC
46545	1286	18	our	-PRON-	PRP$
46545	1286	19	bank	bank	NN
46545	1286	20	will	will	MD
46545	1286	21	then	then	RB
46545	1286	22	discount	discount	VB
46545	1286	23	the	the	DT
46545	1286	24	draft	draft	NN
46545	1286	25	.	.	.
46545	1287	1	The	the	DT
46545	1287	2	draft	draft	NN
46545	1287	3	is	be	VBZ
46545	1287	4	accepted	accept	VBN
46545	1287	5	,	,	,
46545	1287	6	and	and	CC
46545	1287	7	our	-PRON-	PRP$
46545	1287	8	bank	bank	NN
46545	1287	9	notifies	notify	VBZ
46545	1287	10	us	-PRON-	PRP
46545	1287	11	that	that	IN
46545	1287	12	the	the	DT
46545	1287	13	proceeds	proceed	NNS
46545	1287	14	have	have	VBP
46545	1287	15	been	be	VBN
46545	1287	16	placed	place	VBN
46545	1287	17	to	to	IN
46545	1287	18	our	-PRON-	PRP$
46545	1287	19	credit	credit	NN
46545	1287	20	,	,	,
46545	1287	21	the	the	DT
46545	1287	22	draft	draft	NN
46545	1287	23	being	be	VBG
46545	1287	24	discounted	discount	VBN
46545	1287	25	at	at	IN
46545	1287	26	6	6	CD
46545	1287	27	%	%	NN
46545	1287	28	.	.	.
46545	1288	1	The	the	DT
46545	1288	2	entries	entry	NNS
46545	1288	3	are	be	VBP
46545	1288	4	:	:	:
46545	1288	5	Bills	bill	NNS
46545	1288	6	Receivable	receivable	JJ
46545	1288	7	$	$	$
46545	1288	8	100.00	100.00	CD
46545	1288	9	Samuel	Samuel	NNP
46545	1288	10	Smart	Smart	NNP
46545	1288	11	$	$	$
46545	1288	12	100.00	100.00	CD
46545	1288	13	Samuel	Samuel	NNP
46545	1288	14	Smart	Smart	NNP
46545	1288	15	accepted	accept	VBD
46545	1288	16	our	-PRON-	PRP$
46545	1288	17	30-day	30-day	CD
46545	1288	18	draft	draft	NN
46545	1288	19	Bank	Bank	NNP
46545	1288	20	99.50	99.50	CD
46545	1288	21	Interest	Interest	NNP
46545	1288	22	and	and	CC
46545	1288	23	Discount	discount	NN
46545	1288	24	.50	.50	NFP
46545	1288	25	Bills	bill	NNS
46545	1288	26	Discounted	discount	VBD
46545	1288	27	$	$	$
46545	1288	28	100.00	100.00	CD
46545	1288	29	Discounted	discount	VBN
46545	1288	30	Samuel	Samuel	NNP
46545	1288	31	Smart	Smart	NNP
46545	1288	32	's	's	POS
46545	1288	33	30-day	30-day	CD
46545	1288	34	acceptance	acceptance	NN
46545	1288	35	.	.	.
46545	1289	1	=	=	SYM
46545	1289	2	106	106	CD
46545	1289	3	.	.	.
46545	1290	1	When	when	WRB
46545	1290	2	We	-PRON-	PRP
46545	1290	3	Accept.=	Accept.=	VBZ
46545	1290	4	When	when	WRB
46545	1290	5	we	-PRON-	PRP
46545	1290	6	accept	accept	VBP
46545	1290	7	a	a	DT
46545	1290	8	draft	draft	NN
46545	1290	9	payable	payable	NN
46545	1290	10	at	at	IN
46545	1290	11	a	a	DT
46545	1290	12	future	future	JJ
46545	1290	13	date	date	NN
46545	1290	14	,	,	,
46545	1290	15	it	-PRON-	PRP
46545	1290	16	immediately	immediately	RB
46545	1290	17	becomes	become	VBZ
46545	1290	18	a	a	DT
46545	1290	19	bill	bill	NN
46545	1290	20	payable	payable	JJ
46545	1290	21	and	and	CC
46545	1290	22	should	should	MD
46545	1290	23	be	be	VB
46545	1290	24	so	so	RB
46545	1290	25	treated	treat	VBN
46545	1290	26	.	.	.
46545	1291	1	We	-PRON-	PRP
46545	1291	2	accept	accept	VBP
46545	1291	3	the	the	DT
46545	1291	4	30-day	30-day	CD
46545	1291	5	draft	draft	NN
46545	1291	6	of	of	IN
46545	1291	7	the	the	DT
46545	1291	8	Western	Western	NNP
46545	1291	9	Grocer	Grocer	NNP
46545	1291	10	Co.	Co.	NNP
46545	1291	11	for	for	IN
46545	1291	12	$	$	$
46545	1291	13	200.00	200.00	CD
46545	1291	14	.	.	.
46545	1292	1	Our	-PRON-	PRP$
46545	1292	2	journal	journal	NN
46545	1292	3	entry	entry	NN
46545	1292	4	is	be	VBZ
46545	1292	5	:	:	:
46545	1292	6	Western	Western	NNP
46545	1292	7	Grocer	Grocer	NNP
46545	1292	8	Co.	Co.	NNP
46545	1292	9	$	$	$
46545	1292	10	200.00	200.00	CD
46545	1292	11	Bills	Bills	NNPS
46545	1292	12	Payable	payable	JJ
46545	1292	13	$	$	$
46545	1292	14	200.00	200.00	CD
46545	1292	15	Accepted	accept	VBN
46545	1292	16	30-day	30-day	CD
46545	1292	17	draft	draft	NN
46545	1292	18	.	.	.
46545	1293	1	=	=	NFP
46545	1293	2	107	107	CD
46545	1293	3	.	.	.
46545	1294	1	When	when	WRB
46545	1294	2	We	-PRON-	PRP
46545	1294	3	Pay	pay	VBP
46545	1294	4	an	an	DT
46545	1294	5	Acceptance.=	acceptance.=	NN
46545	1294	6	When	when	WRB
46545	1294	7	this	this	DT
46545	1294	8	draft	draft	NN
46545	1294	9	is	be	VBZ
46545	1294	10	due	due	JJ
46545	1294	11	,	,	,
46545	1294	12	we	-PRON-	PRP
46545	1294	13	pay	pay	VBP
46545	1294	14	it	-PRON-	PRP
46545	1294	15	,	,	,
46545	1294	16	giving	give	VBG
46545	1294	17	our	-PRON-	PRP$
46545	1294	18	check	check	NN
46545	1294	19	to	to	IN
46545	1294	20	the	the	DT
46545	1294	21	bank	bank	NN
46545	1294	22	.	.	.
46545	1295	1	The	the	DT
46545	1295	2	entry	entry	NN
46545	1295	3	is	be	VBZ
46545	1295	4	:	:	:
46545	1295	5	Bills	bill	NNS
46545	1295	6	Payable	payable	JJ
46545	1295	7	$	$	$
46545	1295	8	200.00	200.00	CD
46545	1295	9	Bank	Bank	NNP
46545	1295	10	$	$	$
46545	1295	11	200.00	200.00	CD
46545	1295	12	Gave	give	VBD
46545	1295	13	check	check	NN
46545	1295	14	to	to	TO
46545	1295	15	pay	pay	VB
46545	1295	16	draft	draft	NN
46545	1295	17	of	of	IN
46545	1295	18	Western	Western	NNP
46545	1295	19	Grocer	Grocer	NNP
46545	1295	20	Co.	Co.	NNP
46545	1295	21	=	=	SYM
46545	1295	22	108	108	CD
46545	1295	23	.	.	.
46545	1296	1	When	when	WRB
46545	1296	2	We	-PRON-	PRP
46545	1296	3	Pay	pay	VBP
46545	1296	4	a	a	DT
46545	1296	5	Sight	Sight	NNP
46545	1296	6	Draft.=	draft.=	NN
46545	1296	7	Instead	instead	RB
46545	1296	8	of	of	IN
46545	1296	9	accepting	accept	VBG
46545	1296	10	a	a	DT
46545	1296	11	time	time	NN
46545	1296	12	draft	draft	NN
46545	1296	13	,	,	,
46545	1296	14	we	-PRON-	PRP
46545	1296	15	pay	pay	VBP
46545	1296	16	a	a	DT
46545	1296	17	sight	sight	NN
46545	1296	18	draft	draft	NN
46545	1296	19	of	of	IN
46545	1296	20	Western	Western	NNP
46545	1296	21	Grocer	Grocer	NNP
46545	1296	22	Co.	Co.	NNP
46545	1296	23	for	for	IN
46545	1296	24	$	$	$
46545	1296	25	200.00	200.00	CD
46545	1296	26	.	.	.
46545	1297	1	In	in	IN
46545	1297	2	this	this	DT
46545	1297	3	case	case	NN
46545	1297	4	it	-PRON-	PRP
46545	1297	5	has	have	VBZ
46545	1297	6	not	not	RB
46545	1297	7	become	become	VBN
46545	1297	8	a	a	DT
46545	1297	9	bill	bill	NN
46545	1297	10	payable	payable	JJ
46545	1297	11	,	,	,
46545	1297	12	and	and	CC
46545	1297	13	our	-PRON-	PRP$
46545	1297	14	entry	entry	NN
46545	1297	15	is	be	VBZ
46545	1297	16	:	:	:
46545	1297	17	Western	Western	NNP
46545	1297	18	Grocer	Grocer	NNP
46545	1297	19	Co.	Co.	NNP
46545	1297	20	$	$	$
46545	1297	21	200.00	200.00	CD
46545	1297	22	Bank	Bank	NNP
46545	1297	23	$	$	$
46545	1297	24	200.00	200.00	CD
46545	1297	25	Check	check	NN
46545	1297	26	to	to	IN
46545	1297	27	Merchants	Merchants	NNPS
46545	1297	28	Bank	Bank	NNP
46545	1297	29	to	to	TO
46545	1297	30	pay	pay	VB
46545	1297	31	sight	sight	NN
46545	1297	32	draft	draft	NN
46545	1297	33	.	.	.
46545	1298	1	=	=	NFP
46545	1298	2	EXAMPLES	examples	VB
46545	1298	3	FOR	for	IN
46545	1298	4	PRACTICE=	PRACTICE=	VBG
46545	1298	5	The	the	DT
46545	1298	6	following	follow	VBG
46545	1298	7	examples	example	NNS
46545	1298	8	are	be	VBP
46545	1298	9	to	to	TO
46545	1298	10	be	be	VB
46545	1298	11	journalized	journalize	VBN
46545	1298	12	by	by	IN
46545	1298	13	the	the	DT
46545	1298	14	student	student	NN
46545	1298	15	after	after	IN
46545	1298	16	he	-PRON-	PRP
46545	1298	17	has	have	VBZ
46545	1298	18	become	become	VBN
46545	1298	19	thoroughly	thoroughly	RB
46545	1298	20	familiar	familiar	JJ
46545	1298	21	with	with	IN
46545	1298	22	the	the	DT
46545	1298	23	transactions	transaction	NNS
46545	1298	24	previously	previously	RB
46545	1298	25	explained	explain	VBD
46545	1298	26	:	:	:
46545	1298	27	--Nov	--Nov	NNP
46545	1298	28	.	.	.
46545	1298	29	6	6	CD
46545	1298	30	-	-	HYPH
46545	1298	31	-	-	:
46545	1298	32	Received	receive	VBN
46545	1298	33	from	from	IN
46545	1298	34	Jackson	Jackson	NNP
46545	1298	35	&	&	CC
46545	1298	36	Co.	Co.	NNP
46545	1298	37	their	-PRON-	PRP$
46545	1298	38	note	note	NN
46545	1298	39	for	for	IN
46545	1298	40	$	$	$
46545	1298	41	214.00	214.00	CD
46545	1298	42	without	without	IN
46545	1298	43	interest	interest	NN
46545	1298	44	,	,	,
46545	1298	45	payable	payable	JJ
46545	1298	46	in	in	IN
46545	1298	47	30	30	CD
46545	1298	48	days	day	NNS
46545	1298	49	,	,	,
46545	1298	50	in	in	IN
46545	1298	51	full	full	JJ
46545	1298	52	settlement	settlement	NN
46545	1298	53	of	of	IN
46545	1298	54	account	account	NN
46545	1298	55	.	.	.
46545	1299	1	--Nov	--Nov	NNP
46545	1299	2	.	.	.
46545	1299	3	6	6	CD
46545	1299	4	-	-	HYPH
46545	1299	5	-	-	:
46545	1299	6	Received	receive	VBN
46545	1299	7	from	from	IN
46545	1299	8	David	David	NNP
46545	1299	9	Newman	Newman	NNP
46545	1299	10	his	-PRON-	PRP$
46545	1299	11	note	note	NN
46545	1299	12	for	for	IN
46545	1299	13	$	$	$
46545	1299	14	650.00	650.00	CD
46545	1299	15	with	with	IN
46545	1299	16	interest	interest	NN
46545	1299	17	at	at	IN
46545	1299	18	6	6	CD
46545	1299	19	%	%	NN
46545	1299	20	,	,	,
46545	1299	21	payable	payable	JJ
46545	1299	22	in	in	IN
46545	1299	23	30	30	CD
46545	1299	24	days	day	NNS
46545	1299	25	,	,	,
46545	1299	26	in	in	IN
46545	1299	27	settlement	settlement	NN
46545	1299	28	of	of	IN
46545	1299	29	account	account	NN
46545	1299	30	.	.	.
46545	1300	1	We	-PRON-	PRP
46545	1300	2	discounted	discount	VBD
46545	1300	3	this	this	DT
46545	1300	4	note	note	NN
46545	1300	5	at	at	IN
46545	1300	6	First	First	NNP
46545	1300	7	National	National	NNP
46545	1300	8	Bank	Bank	NNP
46545	1300	9	.	.	.
46545	1301	1	--Nov	--Nov	NNP
46545	1301	2	.	.	.
46545	1301	3	7	7	CD
46545	1301	4	-	-	:
46545	1301	5	-	-	:
46545	1301	6	Paid	pay	VBN
46545	1301	7	our	-PRON-	PRP$
46545	1301	8	note	note	NN
46545	1301	9	given	give	VBN
46545	1301	10	Oct.	October	NNP
46545	1301	11	6	6	CD
46545	1301	12	,	,	,
46545	1301	13	to	to	IN
46545	1301	14	National	National	NNP
46545	1301	15	Spice	Spice	NNP
46545	1301	16	Co.	Co.	NNP
46545	1301	17	,	,	,
46545	1301	18	amount	amount	NN
46545	1301	19	$	$	$
46545	1301	20	150.00	150.00	CD
46545	1301	21	with	with	IN
46545	1301	22	interest	interest	NN
46545	1301	23	at	at	IN
46545	1301	24	6	6	CD
46545	1301	25	%	%	NN
46545	1301	26	.	.	.
46545	1302	1	This	this	DT
46545	1302	2	note	note	NN
46545	1302	3	was	be	VBD
46545	1302	4	paid	pay	VBN
46545	1302	5	by	by	IN
46545	1302	6	check	check	NN
46545	1302	7	#	#	$
46545	1302	8	11	11	CD
46545	1302	9	to	to	IN
46545	1302	10	Mechanics	Mechanics	NNP
46545	1302	11	Bank	Bank	NNP
46545	1302	12	.	.	.
46545	1303	1	--Nov	--Nov	NNP
46545	1303	2	.	.	.
46545	1303	3	8	8	CD
46545	1303	4	-	-	:
46545	1303	5	-	-	:
46545	1303	6	Bought	buy	VBN
46545	1303	7	from	from	IN
46545	1303	8	Valley	Valley	NNP
46545	1303	9	Mills	Mills	NNP
46545	1303	10	on	on	IN
46545	1303	11	our	-PRON-	PRP$
46545	1303	12	note	note	NN
46545	1303	13	for	for	IN
46545	1303	14	30	30	CD
46545	1303	15	days	day	NNS
46545	1303	16	with	with	IN
46545	1303	17	interest	interest	NN
46545	1303	18	at	at	IN
46545	1303	19	6	6	CD
46545	1303	20	%	%	NN
46545	1303	21	,	,	,
46545	1303	22	100	100	CD
46545	1303	23	bbls	bbl	VBN
46545	1303	24	.	.	.
46545	1304	1	flour	flour	NN
46545	1304	2	at	at	IN
46545	1304	3	$	$	$
46545	1304	4	5.25	5.25	CD
46545	1304	5	per	per	IN
46545	1304	6	bbl	bbl	NN
46545	1304	7	.	.	.
46545	1305	1	--Nov	--Nov	NNP
46545	1305	2	.	.	.
46545	1305	3	9	9	CD
46545	1305	4	-	-	HYPH
46545	1305	5	-	-	:
46545	1305	6	Discounted	discount	VBD
46545	1305	7	our	-PRON-	PRP$
46545	1305	8	note	note	NN
46545	1305	9	for	for	IN
46545	1305	10	$	$	$
46545	1305	11	1,000.00	1,000.00	CD
46545	1305	12	,	,	,
46545	1305	13	30	30	CD
46545	1305	14	days	day	NNS
46545	1305	15	,	,	,
46545	1305	16	at	at	IN
46545	1305	17	First	First	NNP
46545	1305	18	National	National	NNP
46545	1305	19	Bank	Bank	NNP
46545	1305	20	.	.	.
46545	1306	1	--Dec	--Dec	:
46545	1306	2	.	.	.
46545	1306	3	6	6	CD
46545	1306	4	-	-	HYPH
46545	1306	5	-	-	:
46545	1306	6	Jackson	Jackson	NNP
46545	1306	7	&	&	CC
46545	1306	8	Co.	Co.	NNP
46545	1306	9	,	,	,
46545	1306	10	paid	pay	VBD
46545	1306	11	their	-PRON-	PRP$
46545	1306	12	note	note	NN
46545	1306	13	due	due	JJ
46545	1306	14	to	to	IN
46545	1306	15	-	-	HYPH
46545	1306	16	day	day	NN
46545	1306	17	,	,	,
46545	1306	18	$	$	$
46545	1306	19	214.00	214.00	CD
46545	1306	20	.	.	.
46545	1307	1	--Dec	--Dec	:
46545	1307	2	.	.	.
46545	1307	3	6	6	CD
46545	1307	4	-	-	HYPH
46545	1307	5	-	-	:
46545	1307	6	David	David	NNP
46545	1307	7	Newman	Newman	NNP
46545	1307	8	paid	pay	VBD
46545	1307	9	$	$	$
46545	1307	10	300.00	300.00	CD
46545	1307	11	on	on	IN
46545	1307	12	his	-PRON-	PRP$
46545	1307	13	note	note	NN
46545	1307	14	due	due	IN
46545	1307	15	to	to	IN
46545	1307	16	-	-	HYPH
46545	1307	17	day	day	NN
46545	1307	18	.	.	.
46545	1308	1	Gave	give	VBD
46545	1308	2	new	new	JJ
46545	1308	3	note	note	NN
46545	1308	4	for	for	IN
46545	1308	5	balance	balance	NN
46545	1308	6	due	due	JJ
46545	1308	7	,	,	,
46545	1308	8	payable	payable	JJ
46545	1308	9	in	in	IN
46545	1308	10	30	30	CD
46545	1308	11	days	day	NNS
46545	1308	12	with	with	IN
46545	1308	13	interest	interest	NN
46545	1308	14	at	at	IN
46545	1308	15	6	6	CD
46545	1308	16	%	%	NN
46545	1308	17	.	.	.
46545	1309	1	--Dec	--Dec	:
46545	1309	2	.	.	.
46545	1309	3	8	8	CD
46545	1309	4	-	-	:
46545	1309	5	-	-	:
46545	1309	6	Paid	pay	VBN
46545	1309	7	our	-PRON-	PRP$
46545	1309	8	note	note	NN
46545	1309	9	to	to	IN
46545	1309	10	Valley	Valley	NNP
46545	1309	11	Mills	Mills	NNP
46545	1309	12	by	by	IN
46545	1309	13	check	check	NN
46545	1309	14	#	#	$
46545	1309	15	11	11	CD
46545	1309	16	.	.	.
46545	1310	1	--Dec	--Dec	:
46545	1310	2	.	.	.
46545	1310	3	9	9	CD
46545	1310	4	-	-	HYPH
46545	1310	5	-	-	:
46545	1310	6	Paid	pay	VBN
46545	1310	7	$	$	$
46545	1310	8	500.00	500.00	CD
46545	1310	9	on	on	IN
46545	1310	10	our	-PRON-	PRP$
46545	1310	11	note	note	NN
46545	1310	12	to	to	IN
46545	1310	13	First	First	NNP
46545	1310	14	National	National	NNP
46545	1310	15	Bank	Bank	NNP
46545	1310	16	by	by	IN
46545	1310	17	check	check	NN
46545	1310	18	#	#	$
46545	1310	19	12	12	CD
46545	1310	20	.	.	.
46545	1311	1	Gave	give	VBD
46545	1311	2	new	new	JJ
46545	1311	3	note	note	NN
46545	1311	4	for	for	IN
46545	1311	5	$	$	$
46545	1311	6	500	500	CD
46545	1311	7	payable	payable	JJ
46545	1311	8	in	in	IN
46545	1311	9	30	30	CD
46545	1311	10	days	day	NNS
46545	1311	11	,	,	,
46545	1311	12	interest	interest	NN
46545	1311	13	at	at	IN
46545	1311	14	6	6	CD
46545	1311	15	%	%	NN
46545	1311	16	.	.	.
46545	1312	1	--Dec	--Dec	:
46545	1312	2	.	.	.
46545	1312	3	9	9	CD
46545	1312	4	-	-	HYPH
46545	1312	5	-	-	:
46545	1312	6	Andrew	Andrew	NNP
46545	1312	7	White	White	NNP
46545	1312	8	paid	pay	VBD
46545	1312	9	sight	sight	NN
46545	1312	10	draft	draft	NN
46545	1312	11	,	,	,
46545	1312	12	$	$	$
46545	1312	13	42.60	42.60	CD
46545	1312	14	,	,	,
46545	1312	15	through	through	IN
46545	1312	16	First	First	NNP
46545	1312	17	National	National	NNP
46545	1312	18	Bank	Bank	NNP
46545	1312	19	,	,	,
46545	1312	20	exchange	exchange	VB
46545	1312	21	$	$	$
46545	1312	22	.10	.10	CD
46545	1312	23	.	.	.
46545	1313	1	--Dec	--Dec	:
46545	1313	2	.	.	.
46545	1313	3	9	9	CD
46545	1313	4	-	-	HYPH
46545	1313	5	-	-	:
46545	1313	6	J.	J.	NNP
46545	1313	7	D.	D.	NNP
46545	1313	8	Jenks	Jenks	NNP
46545	1313	9	accepted	accept	VBD
46545	1313	10	our	-PRON-	PRP$
46545	1313	11	30-day	30-day	CD
46545	1313	12	draft	draft	NN
46545	1313	13	for	for	IN
46545	1313	14	$	$	$
46545	1313	15	140.00	140.00	CD
46545	1313	16	,	,	,
46545	1313	17	which	which	WDT
46545	1313	18	we	-PRON-	PRP
46545	1313	19	discounted	discount	VBD
46545	1313	20	at	at	IN
46545	1313	21	First	First	NNP
46545	1313	22	National	National	NNP
46545	1313	23	Bank	Bank	NNP
46545	1313	24	at	at	IN
46545	1313	25	6	6	CD
46545	1313	26	%	%	NN
46545	1313	27	.	.	.
46545	1314	1	--Dec	--Dec	:
46545	1314	2	.	.	.
46545	1314	3	10	10	CD
46545	1314	4	-	-	HYPH
46545	1314	5	-	-	:
46545	1314	6	Accepted	accept	VBN
46545	1314	7	a	a	DT
46545	1314	8	30-day	30-day	CD
46545	1314	9	draft	draft	NN
46545	1314	10	for	for	IN
46545	1314	11	$	$	$
46545	1314	12	75.00	75.00	CD
46545	1314	13	drawn	draw	VBN
46545	1314	14	by	by	IN
46545	1314	15	Eastern	Eastern	NNP
46545	1314	16	Woodenware	Woodenware	NNP
46545	1314	17	Co.	Co.	NNP
46545	1314	18	--Dec	--Dec	:
46545	1314	19	.	.	.
46545	1314	20	11	11	CD
46545	1314	21	-	-	HYPH
46545	1314	22	-	-	:
46545	1314	23	Gave	Gave	NNP
46545	1314	24	First	First	NNP
46545	1314	25	National	National	NNP
46545	1314	26	Bank	Bank	NNP
46545	1314	27	our	-PRON-	PRP$
46545	1314	28	check	check	NN
46545	1314	29	for	for	IN
46545	1314	30	$	$	$
46545	1314	31	90.00	90.00	CD
46545	1314	32	to	to	TO
46545	1314	33	pay	pay	VB
46545	1314	34	60-day	60-day	CD
46545	1314	35	draft	draft	NN
46545	1314	36	of	of	IN
46545	1314	37	Farwell	Farwell	NNP
46545	1314	38	&	&	CC
46545	1314	39	Graves	Graves	NNP
46545	1314	40	accepted	accept	VBD
46545	1314	41	by	by	IN
46545	1314	42	us	-PRON-	PRP
46545	1314	43	Oct.	October	NNP
46545	1314	44	11	11	CD
46545	1314	45	.	.	.
46545	1315	1	--Dec	--Dec	:
46545	1315	2	.	.	.
46545	1315	3	12	12	CD
46545	1315	4	-	-	HYPH
46545	1315	5	-	-	:
46545	1315	6	Gave	Gave	NNP
46545	1315	7	First	First	NNP
46545	1315	8	National	National	NNP
46545	1315	9	Bank	Bank	NNP
46545	1315	10	our	-PRON-	PRP$
46545	1315	11	check	check	NN
46545	1315	12	for	for	IN
46545	1315	13	$	$	$
46545	1315	14	41.00	41.00	CD
46545	1315	15	to	to	TO
46545	1315	16	pay	pay	VB
46545	1315	17	sight	sight	NN
46545	1315	18	draft	draft	NN
46545	1315	19	of	of	IN
46545	1315	20	Dun	Dun	NNP
46545	1315	21	&	&	CC
46545	1315	22	Co.	Co.	NNP
46545	1315	23	[	[	-LRB-
46545	1315	24	Illustration	illustration	NN
46545	1315	25	:	:	:
46545	1315	26	ACCOUNTING	ACCOUNTING	NNP
46545	1315	27	DEPARTMENT	DEPARTMENT	NNP
46545	1315	28	,	,	,
46545	1315	29	SWIFT	SWIFT	NNP
46545	1315	30	&	&	CC
46545	1315	31	COMPANY	COMPANY	NNP
46545	1315	32	,	,	,
46545	1315	33	CHICAGO	CHICAGO	NNP
46545	1315	34	]	]	-RRB-
46545	1315	35	SINGLE	SINGLE	NNP
46545	1315	36	PROPRIETOR	PROPRIETOR	NNP
46545	1315	37	'S	's	POS
46545	1315	38	AND	and	CC
46545	1315	39	PARTNER	PARTNER	NNP
46545	1315	40	'S	's	POS
46545	1315	41	ACCOUNTS	ACCOUNTS	NNP
46545	1315	42	RETAIL	retail	JJ
46545	1315	43	BUSINESS	business	NN
46545	1315	44	=	=	SYM
46545	1315	45	1.=	1.=	NN
46545	1315	46	In	in	IN
46545	1315	47	this	this	DT
46545	1315	48	section	section	NN
46545	1315	49	we	-PRON-	PRP
46545	1315	50	demonstrate	demonstrate	VBP
46545	1315	51	complete	complete	JJ
46545	1315	52	sets	set	NNS
46545	1315	53	of	of	IN
46545	1315	54	books	book	NNS
46545	1315	55	for	for	IN
46545	1315	56	a	a	DT
46545	1315	57	retail	retail	JJ
46545	1315	58	business	business	NN
46545	1315	59	,	,	,
46545	1315	60	showing	show	VBG
46545	1315	61	every	every	DT
46545	1315	62	necessary	necessary	JJ
46545	1315	63	step	step	NN
46545	1315	64	in	in	IN
46545	1315	65	bookkeeping	bookkeepe	VBG
46545	1315	66	from	from	IN
46545	1315	67	the	the	DT
46545	1315	68	opening	opening	NN
46545	1315	69	of	of	IN
46545	1315	70	the	the	DT
46545	1315	71	business	business	NN
46545	1315	72	.	.	.
46545	1316	1	The	the	DT
46545	1316	2	first	first	JJ
46545	1316	3	set	set	NN
46545	1316	4	represents	represent	VBZ
46545	1316	5	a	a	DT
46545	1316	6	small	small	JJ
46545	1316	7	business	business	NN
46545	1316	8	in	in	IN
46545	1316	9	which	which	WDT
46545	1316	10	the	the	DT
46545	1316	11	simplest	simple	JJS
46545	1316	12	methods	method	NNS
46545	1316	13	are	be	VBP
46545	1316	14	adequate	adequate	JJ
46545	1316	15	.	.	.
46545	1317	1	The	the	DT
46545	1317	2	business	business	NN
46545	1317	3	is	be	VBZ
46545	1317	4	owned	own	VBN
46545	1317	5	by	by	IN
46545	1317	6	a	a	DT
46545	1317	7	single	single	JJ
46545	1317	8	proprietor	proprietor	NN
46545	1317	9	who	who	WP
46545	1317	10	opens	open	VBZ
46545	1317	11	a	a	DT
46545	1317	12	retail	retail	JJ
46545	1317	13	grocery	grocery	NN
46545	1317	14	store	store	NN
46545	1317	15	.	.	.
46545	1318	1	=	=	SYM
46545	1318	2	2	2	CD
46545	1318	3	.	.	.
46545	1319	1	Opening	open	VBG
46545	1319	2	the	the	DT
46545	1319	3	Books.=	books.=	NN
46545	1319	4	Remembering	remember	VBG
46545	1319	5	that	that	IN
46545	1319	6	bookkeeping	bookkeeping	NN
46545	1319	7	is	be	VBZ
46545	1319	8	the	the	DT
46545	1319	9	art	art	NN
46545	1319	10	of	of	IN
46545	1319	11	recording	record	VBG
46545	1319	12	the	the	DT
46545	1319	13	transactions	transaction	NNS
46545	1319	14	of	of	IN
46545	1319	15	a	a	DT
46545	1319	16	business	business	NN
46545	1319	17	,	,	,
46545	1319	18	the	the	DT
46545	1319	19	first	first	JJ
46545	1319	20	thing	thing	NN
46545	1319	21	to	to	TO
46545	1319	22	be	be	VB
46545	1319	23	done	do	VBN
46545	1319	24	is	be	VBZ
46545	1319	25	to	to	TO
46545	1319	26	make	make	VB
46545	1319	27	the	the	DT
46545	1319	28	proper	proper	JJ
46545	1319	29	opening	opening	NN
46545	1319	30	entry	entry	NN
46545	1319	31	of	of	IN
46545	1319	32	the	the	DT
46545	1319	33	books	book	NNS
46545	1319	34	.	.	.
46545	1320	1	Being	be	VBG
46545	1320	2	the	the	DT
46545	1320	3	opening	open	VBG
46545	1320	4	entry	entry	NN
46545	1320	5	,	,	,
46545	1320	6	it	-PRON-	PRP
46545	1320	7	should	should	MD
46545	1320	8	record	record	VB
46545	1320	9	the	the	DT
46545	1320	10	first	first	JJ
46545	1320	11	fact	fact	NN
46545	1320	12	of	of	IN
46545	1320	13	importance	importance	NN
46545	1320	14	,	,	,
46545	1320	15	which	which	WDT
46545	1320	16	is	be	VBZ
46545	1320	17	that	that	IN
46545	1320	18	the	the	DT
46545	1320	19	business	business	NN
46545	1320	20	has	have	VBZ
46545	1320	21	been	be	VBN
46545	1320	22	opened	open	VBN
46545	1320	23	.	.	.
46545	1321	1	Since	since	IN
46545	1321	2	bookkeeping	bookkeepe	VBG
46545	1321	3	should	should	MD
46545	1321	4	exhibit	exhibit	VB
46545	1321	5	the	the	DT
46545	1321	6	exact	exact	JJ
46545	1321	7	financial	financial	JJ
46545	1321	8	standing	standing	NN
46545	1321	9	of	of	IN
46545	1321	10	the	the	DT
46545	1321	11	business	business	NN
46545	1321	12	,	,	,
46545	1321	13	the	the	DT
46545	1321	14	next	next	JJ
46545	1321	15	step	step	NN
46545	1321	16	will	will	MD
46545	1321	17	be	be	VB
46545	1321	18	a	a	DT
46545	1321	19	complete	complete	JJ
46545	1321	20	statement	statement	NN
46545	1321	21	of	of	IN
46545	1321	22	assets	asset	NNS
46545	1321	23	and	and	CC
46545	1321	24	liabilities	liability	NNS
46545	1321	25	.	.	.
46545	1322	1	It	-PRON-	PRP
46545	1322	2	is	be	VBZ
46545	1322	3	customary	customary	JJ
46545	1322	4	to	to	TO
46545	1322	5	make	make	VB
46545	1322	6	this	this	DT
46545	1322	7	opening	open	VBG
46545	1322	8	entry	entry	NN
46545	1322	9	on	on	IN
46545	1322	10	the	the	DT
46545	1322	11	first	first	JJ
46545	1322	12	page	page	NN
46545	1322	13	of	of	IN
46545	1322	14	the	the	DT
46545	1322	15	journal	journal	NN
46545	1322	16	.	.	.
46545	1323	1	The	the	DT
46545	1323	2	entry	entry	NN
46545	1323	3	should	should	MD
46545	1323	4	be	be	VB
46545	1323	5	a	a	DT
46545	1323	6	plain	plain	JJ
46545	1323	7	statement	statement	NN
46545	1323	8	of	of	IN
46545	1323	9	facts	fact	NNS
46545	1323	10	which	which	WDT
46545	1323	11	can	can	MD
46545	1323	12	be	be	VB
46545	1323	13	readily	readily	RB
46545	1323	14	understood	understand	VBN
46545	1323	15	by	by	IN
46545	1323	16	anyone	anyone	NN
46545	1323	17	.	.	.
46545	1324	1	=3	=3	NNP
46545	1324	2	.	.	.
46545	1325	1	Books	book	NNS
46545	1325	2	Used.=	used.=	CD
46545	1325	3	In	in	IN
46545	1325	4	this	this	DT
46545	1325	5	set	set	NN
46545	1325	6	,	,	,
46545	1325	7	the	the	DT
46545	1325	8	books	book	NNS
46545	1325	9	used	use	VBN
46545	1325	10	are	be	VBP
46545	1325	11	Journal	Journal	NNP
46545	1325	12	,	,	,
46545	1325	13	Cash	Cash	NNP
46545	1325	14	Book	Book	NNP
46545	1325	15	,	,	,
46545	1325	16	and	and	CC
46545	1325	17	Ledger	Ledger	NNP
46545	1325	18	.	.	.
46545	1326	1	In	in	IN
46545	1326	2	addition	addition	NN
46545	1326	3	a	a	DT
46545	1326	4	_	_	NNP
46545	1326	5	counter	counter	NN
46545	1326	6	book	book	NN
46545	1326	7	_	_	NNP
46545	1326	8	or	or	CC
46545	1326	9	_	_	NNP
46545	1326	10	blotter	blotter	NN
46545	1326	11	_	_	NNP
46545	1326	12	,	,	,
46545	1326	13	corresponding	correspond	VBG
46545	1326	14	to	to	IN
46545	1326	15	a	a	DT
46545	1326	16	day	day	NN
46545	1326	17	book	book	NN
46545	1326	18	,	,	,
46545	1326	19	is	be	VBZ
46545	1326	20	used	use	VBN
46545	1326	21	.	.	.
46545	1327	1	This	this	DT
46545	1327	2	is	be	VBZ
46545	1327	3	a	a	DT
46545	1327	4	rough	rough	JJ
46545	1327	5	book	book	NN
46545	1327	6	in	in	IN
46545	1327	7	which	which	WDT
46545	1327	8	are	be	VBP
46545	1327	9	recorded	record	VBN
46545	1327	10	sales	sale	NNS
46545	1327	11	on	on	IN
46545	1327	12	account	account	NN
46545	1327	13	,	,	,
46545	1327	14	cash	cash	NN
46545	1327	15	purchases	purchase	NNS
46545	1327	16	,	,	,
46545	1327	17	and	and	CC
46545	1327	18	sometimes	sometimes	RB
46545	1327	19	payments	payment	NNS
46545	1327	20	on	on	IN
46545	1327	21	account	account	NN
46545	1327	22	.	.	.
46545	1328	1	The	the	DT
46545	1328	2	entries	entry	NNS
46545	1328	3	are	be	VBP
46545	1328	4	merely	merely	RB
46545	1328	5	memoranda	memorandum	NNS
46545	1328	6	of	of	IN
46545	1328	7	transactions	transaction	NNS
46545	1328	8	,	,	,
46545	1328	9	made	make	VBN
46545	1328	10	when	when	WRB
46545	1328	11	they	-PRON-	PRP
46545	1328	12	occur	occur	VBP
46545	1328	13	,	,	,
46545	1328	14	to	to	TO
46545	1328	15	be	be	VB
46545	1328	16	later	later	RB
46545	1328	17	entered	enter	VBN
46545	1328	18	in	in	IN
46545	1328	19	the	the	DT
46545	1328	20	regular	regular	JJ
46545	1328	21	books	book	NNS
46545	1328	22	.	.	.
46545	1329	1	No	no	DT
46545	1329	2	bookkeeper	bookkeeper	NN
46545	1329	3	being	be	VBG
46545	1329	4	employed	employ	VBN
46545	1329	5	,	,	,
46545	1329	6	it	-PRON-	PRP
46545	1329	7	would	would	MD
46545	1329	8	be	be	VB
46545	1329	9	inconvenient	inconvenient	JJ
46545	1329	10	for	for	IN
46545	1329	11	the	the	DT
46545	1329	12	proprietor	proprietor	NN
46545	1329	13	or	or	CC
46545	1329	14	his	-PRON-	PRP$
46545	1329	15	clerk	clerk	NN
46545	1329	16	to	to	TO
46545	1329	17	go	go	VB
46545	1329	18	to	to	IN
46545	1329	19	the	the	DT
46545	1329	20	desk	desk	NN
46545	1329	21	and	and	CC
46545	1329	22	make	make	VB
46545	1329	23	a	a	DT
46545	1329	24	detailed	detailed	JJ
46545	1329	25	entry	entry	NN
46545	1329	26	every	every	DT
46545	1329	27	time	time	NN
46545	1329	28	a	a	DT
46545	1329	29	sale	sale	NN
46545	1329	30	is	be	VBZ
46545	1329	31	made	make	VBN
46545	1329	32	,	,	,
46545	1329	33	and	and	CC
46545	1329	34	so	so	RB
46545	1329	35	the	the	DT
46545	1329	36	transaction	transaction	NN
46545	1329	37	is	be	VBZ
46545	1329	38	entered	enter	VBN
46545	1329	39	in	in	IN
46545	1329	40	pencil	pencil	NN
46545	1329	41	in	in	IN
46545	1329	42	the	the	DT
46545	1329	43	blotter	blotter	NN
46545	1329	44	.	.	.
46545	1330	1	Bookkeeping	bookkeepe	VBG
46545	1330	2	records	record	NNS
46545	1330	3	must	must	MD
46545	1330	4	be	be	VB
46545	1330	5	permanent	permanent	JJ
46545	1330	6	,	,	,
46545	1330	7	and	and	CC
46545	1330	8	should	should	MD
46545	1330	9	always	always	RB
46545	1330	10	be	be	VB
46545	1330	11	made	make	VBN
46545	1330	12	in	in	IN
46545	1330	13	ink	ink	NN
46545	1330	14	;	;	:
46545	1330	15	and	and	CC
46545	1330	16	it	-PRON-	PRP
46545	1330	17	is	be	VBZ
46545	1330	18	advisable	advisable	JJ
46545	1330	19	,	,	,
46545	1330	20	when	when	WRB
46545	1330	21	possible	possible	JJ
46545	1330	22	,	,	,
46545	1330	23	to	to	TO
46545	1330	24	have	have	VB
46545	1330	25	all	all	DT
46545	1330	26	entries	entry	NNS
46545	1330	27	made	make	VBN
46545	1330	28	in	in	IN
46545	1330	29	one	one	CD
46545	1330	30	handwriting	handwriting	NN
46545	1330	31	.	.	.
46545	1331	1	A	a	DT
46545	1331	2	sample	sample	NN
46545	1331	3	page	page	NN
46545	1331	4	of	of	IN
46545	1331	5	the	the	DT
46545	1331	6	blotter	blotter	NN
46545	1331	7	,	,	,
46545	1331	8	which	which	WDT
46545	1331	9	illustrates	illustrate	VBZ
46545	1331	10	its	-PRON-	PRP$
46545	1331	11	use	use	NN
46545	1331	12	,	,	,
46545	1331	13	is	be	VBZ
46545	1331	14	shown	show	VBN
46545	1331	15	(	(	-LRB-
46545	1331	16	p.	p.	NN
46545	1331	17	3	3	CD
46545	1331	18	)	)	-RRB-
46545	1331	19	.	.	.
46545	1332	1	The	the	DT
46545	1332	2	marks	mark	NNS
46545	1332	3	//	//	SYM
46545	1332	4	indicate	indicate	VBP
46545	1332	5	that	that	IN
46545	1332	6	the	the	DT
46545	1332	7	item	item	NN
46545	1332	8	has	have	VBZ
46545	1332	9	been	be	VBN
46545	1332	10	transferred	transfer	VBN
46545	1332	11	to	to	IN
46545	1332	12	journal	journal	NNP
46545	1332	13	or	or	CC
46545	1332	14	cash	cash	NN
46545	1332	15	book	book	NN
46545	1332	16	.	.	.
46545	1333	1	=	=	NFP
46545	1333	2	4.=	4.=	CD
46545	1333	3	The	the	DT
46545	1333	4	ledger	ledger	NN
46545	1333	5	used	use	VBN
46545	1333	6	is	be	VBZ
46545	1333	7	one	one	CD
46545	1333	8	with	with	IN
46545	1333	9	journal	journal	NNP
46545	1333	10	ruling	ruling	NN
46545	1333	11	.	.	.
46545	1334	1	In	in	IN
46545	1334	2	posting	posting	NN
46545	1334	3	,	,	,
46545	1334	4	each	each	DT
46545	1334	5	item	item	NN
46545	1334	6	is	be	VBZ
46545	1334	7	entered	enter	VBN
46545	1334	8	in	in	IN
46545	1334	9	the	the	DT
46545	1334	10	ledger	ledger	NN
46545	1334	11	.	.	.
46545	1335	1	This	this	DT
46545	1335	2	is	be	VBZ
46545	1335	3	a	a	DT
46545	1335	4	very	very	RB
46545	1335	5	satisfactory	satisfactory	JJ
46545	1335	6	plan	plan	NN
46545	1335	7	for	for	IN
46545	1335	8	a	a	DT
46545	1335	9	small	small	JJ
46545	1335	10	business	business	NN
46545	1335	11	,	,	,
46545	1335	12	as	as	IN
46545	1335	13	the	the	DT
46545	1335	14	items	item	NNS
46545	1335	15	of	of	IN
46545	1335	16	which	which	WDT
46545	1335	17	each	each	DT
46545	1335	18	charge	charge	NN
46545	1335	19	is	be	VBZ
46545	1335	20	composed	compose	VBN
46545	1335	21	can	can	MD
46545	1335	22	be	be	VB
46545	1335	23	seen	see	VBN
46545	1335	24	at	at	IN
46545	1335	25	a	a	DT
46545	1335	26	glance	glance	NN
46545	1335	27	.	.	.
46545	1336	1	More	More	JJR
46545	1336	2	space	space	NN
46545	1336	3	is	be	VBZ
46545	1336	4	required	require	VBN
46545	1336	5	for	for	IN
46545	1336	6	an	an	DT
46545	1336	7	account	account	NN
46545	1336	8	,	,	,
46545	1336	9	but	but	CC
46545	1336	10	the	the	DT
46545	1336	11	saving	saving	NN
46545	1336	12	in	in	IN
46545	1336	13	time	time	NN
46545	1336	14	in	in	IN
46545	1336	15	making	make	VBG
46545	1336	16	statements	statement	NNS
46545	1336	17	is	be	VBZ
46545	1336	18	a	a	DT
46545	1336	19	distinct	distinct	JJ
46545	1336	20	advantage	advantage	NN
46545	1336	21	,	,	,
46545	1336	22	especially	especially	RB
46545	1336	23	when	when	WRB
46545	1336	24	the	the	DT
46545	1336	25	proprietor	proprietor	NN
46545	1336	26	is	be	VBZ
46545	1336	27	his	-PRON-	PRP$
46545	1336	28	own	own	JJ
46545	1336	29	bookkeeper	bookkeeper	NN
46545	1336	30	.	.	.
46545	1337	1	With	with	IN
46545	1337	2	the	the	DT
46545	1337	3	ordinary	ordinary	JJ
46545	1337	4	style	style	NN
46545	1337	5	of	of	IN
46545	1337	6	ledger	ledger	NNP
46545	1337	7	,	,	,
46545	1337	8	it	-PRON-	PRP
46545	1337	9	is	be	VBZ
46545	1337	10	necessary	necessary	JJ
46545	1337	11	to	to	TO
46545	1337	12	refer	refer	VB
46545	1337	13	to	to	IN
46545	1337	14	books	book	NNS
46545	1337	15	of	of	IN
46545	1337	16	original	original	JJ
46545	1337	17	entry	entry	NN
46545	1337	18	to	to	TO
46545	1337	19	find	find	VB
46545	1337	20	the	the	DT
46545	1337	21	items	item	NNS
46545	1337	22	.	.	.
46545	1338	1	[	[	-LRB-
46545	1338	2	Illustration	illustration	NN
46545	1338	3	:	:	:
46545	1338	4	Ledger	Ledger	NNP
46545	1338	5	with	with	IN
46545	1338	6	Journal	Journal	NNP
46545	1338	7	Ruling	Ruling	NNP
46545	1338	8	]	]	-RRB-
46545	1338	9	=	=	SYM
46545	1338	10	5	5	CD
46545	1338	11	.	.	.
46545	1339	1	Statements.=	Statements.=	NNP
46545	1339	2	Customers	customer	NNS
46545	1339	3	frequently	frequently	RB
46545	1339	4	request	request	VBP
46545	1339	5	detailed	detailed	JJ
46545	1339	6	statements	statement	NNS
46545	1339	7	of	of	IN
46545	1339	8	account	account	NN
46545	1339	9	which	which	WDT
46545	1339	10	will	will	MD
46545	1339	11	give	give	VB
46545	1339	12	full	full	JJ
46545	1339	13	particulars	particular	NNS
46545	1339	14	of	of	IN
46545	1339	15	each	each	DT
46545	1339	16	transaction	transaction	NN
46545	1339	17	,	,	,
46545	1339	18	including	include	VBG
46545	1339	19	each	each	DT
46545	1339	20	item	item	NN
46545	1339	21	.	.	.
46545	1340	1	At	at	IN
46545	1340	2	other	other	JJ
46545	1340	3	times	time	NNS
46545	1340	4	the	the	DT
46545	1340	5	proprietor	proprietor	NN
46545	1340	6	sends	send	VBZ
46545	1340	7	statements	statement	NNS
46545	1340	8	to	to	IN
46545	1340	9	his	-PRON-	PRP$
46545	1340	10	customers	customer	NNS
46545	1340	11	,	,	,
46545	1340	12	with	with	IN
46545	1340	13	a	a	DT
46545	1340	14	request	request	NN
46545	1340	15	for	for	IN
46545	1340	16	payment	payment	NN
46545	1340	17	.	.	.
46545	1341	1	When	when	WRB
46545	1341	2	this	this	DT
46545	1341	3	is	be	VBZ
46545	1341	4	done	do	VBN
46545	1341	5	,	,	,
46545	1341	6	it	-PRON-	PRP
46545	1341	7	is	be	VBZ
46545	1341	8	not	not	RB
46545	1341	9	necessary	necessary	JJ
46545	1341	10	to	to	TO
46545	1341	11	enter	enter	VB
46545	1341	12	each	each	DT
46545	1341	13	item	item	NN
46545	1341	14	,	,	,
46545	1341	15	a	a	DT
46545	1341	16	statement	statement	NN
46545	1341	17	of	of	IN
46545	1341	18	the	the	DT
46545	1341	19	balance	balance	NN
46545	1341	20	due	due	JJ
46545	1341	21	being	be	VBG
46545	1341	22	sufficient	sufficient	JJ
46545	1341	23	unless	unless	IN
46545	1341	24	an	an	DT
46545	1341	25	itemized	itemize	VBN
46545	1341	26	statement	statement	NN
46545	1341	27	is	be	VBZ
46545	1341	28	requested	request	VBN
46545	1341	29	by	by	IN
46545	1341	30	the	the	DT
46545	1341	31	customer	customer	NN
46545	1341	32	.	.	.
46545	1342	1	=	=	NFP
46545	1342	2	6.=	6.=	.
46545	1342	3	The	the	DT
46545	1342	4	business	business	NN
46545	1342	5	is	be	VBZ
46545	1342	6	opened	open	VBN
46545	1342	7	by	by	IN
46545	1342	8	William	William	NNP
46545	1342	9	Webster	Webster	NNP
46545	1342	10	on	on	IN
46545	1342	11	the	the	DT
46545	1342	12	21st	21st	JJ
46545	1342	13	day	day	NN
46545	1342	14	of	of	IN
46545	1342	15	November	November	NNP
46545	1342	16	,	,	,
46545	1342	17	190-	190-	CD
46545	1342	18	.	.	.
46545	1343	1	He	-PRON-	PRP
46545	1343	2	is	be	VBZ
46545	1343	3	to	to	TO
46545	1343	4	conduct	conduct	VB
46545	1343	5	a	a	DT
46545	1343	6	retail	retail	JJ
46545	1343	7	grocery	grocery	NN
46545	1343	8	business	business	NN
46545	1343	9	,	,	,
46545	1343	10	and	and	CC
46545	1343	11	has	have	VBZ
46545	1343	12	rented	rent	VBN
46545	1343	13	a	a	DT
46545	1343	14	store	store	NN
46545	1343	15	from	from	IN
46545	1343	16	Wm	Wm	NNP
46545	1343	17	.	.	.
46545	1344	1	Bristol	Bristol	NNP
46545	1344	2	at	at	IN
46545	1344	3	a	a	DT
46545	1344	4	monthly	monthly	JJ
46545	1344	5	rental	rental	NN
46545	1344	6	of	of	IN
46545	1344	7	$	$	$
46545	1344	8	30.00	30.00	CD
46545	1344	9	.	.	.
46545	1345	1	His	-PRON-	PRP$
46545	1345	2	resources	resource	NNS
46545	1345	3	consist	consist	VBP
46545	1345	4	of	of	IN
46545	1345	5	cash	cash	NN
46545	1345	6	$	$	$
46545	1345	7	600.00	600.00	CD
46545	1345	8	;	;	:
46545	1345	9	merchandise	merchandise	NN
46545	1345	10	,	,	,
46545	1345	11	consisting	consist	VBG
46545	1345	12	of	of	IN
46545	1345	13	a	a	DT
46545	1345	14	miscellaneous	miscellaneous	JJ
46545	1345	15	stock	stock	NN
46545	1345	16	of	of	IN
46545	1345	17	groceries	grocery	NNS
46545	1345	18	,	,	,
46545	1345	19	$	$	$
46545	1345	20	964.50	964.50	CD
46545	1345	21	;	;	:
46545	1345	22	personal	personal	JJ
46545	1345	23	accounts	account	NNS
46545	1345	24	due	due	VBP
46545	1345	25	him	-PRON-	PRP
46545	1345	26	as	as	IN
46545	1345	27	follows	follow	VBZ
46545	1345	28	:	:	:
46545	1345	29	Henry	Henry	NNP
46545	1345	30	Norton	Norton	NNP
46545	1345	31	,	,	,
46545	1345	32	$	$	$
46545	1345	33	25.00	25.00	CD
46545	1345	34	;	;	:
46545	1345	35	L.	L.	NNP
46545	1345	36	B.	B.	NNP
46545	1345	37	Jenkins	Jenkins	NNP
46545	1345	38	,	,	,
46545	1345	39	$	$	$
46545	1345	40	22.70	22.70	CD
46545	1345	41	.	.	.
46545	1346	1	His	-PRON-	PRP$
46545	1346	2	liabilities	liability	NNS
46545	1346	3	consist	consist	VBP
46545	1346	4	of	of	IN
46545	1346	5	two	two	CD
46545	1346	6	accounts	account	NNS
46545	1346	7	due	due	JJ
46545	1346	8	for	for	IN
46545	1346	9	goods	good	NNS
46545	1346	10	purchased	purchase	VBN
46545	1346	11	,	,	,
46545	1346	12	as	as	IN
46545	1346	13	follows	follow	VBZ
46545	1346	14	:	:	:
46545	1346	15	Brewster	Brewster	NNP
46545	1346	16	&	&	CC
46545	1346	17	Co.	Co.	NNP
46545	1346	18	,	,	,
46545	1346	19	Rochester	Rochester	NNP
46545	1346	20	,	,	,
46545	1346	21	N.	N.	NNP
46545	1346	22	Y.	Y.	NNP
46545	1346	23	,	,	,
46545	1346	24	$	$	$
46545	1346	25	115.20	115.20	CD
46545	1346	26	;	;	:
46545	1346	27	Warsaw	Warsaw	NNP
46545	1346	28	Milling	Milling	NNP
46545	1346	29	Co.	Co.	NNP
46545	1346	30	,	,	,
46545	1346	31	$	$	$
46545	1346	32	64.00	64.00	CD
46545	1346	33	.	.	.
46545	1347	1	The	the	DT
46545	1347	2	opening	open	VBG
46545	1347	3	entry	entry	NN
46545	1347	4	,	,	,
46545	1347	5	which	which	WDT
46545	1347	6	furnishes	furnish	VBZ
46545	1347	7	a	a	DT
46545	1347	8	permanent	permanent	JJ
46545	1347	9	record	record	NN
46545	1347	10	of	of	IN
46545	1347	11	these	these	DT
46545	1347	12	facts	fact	NNS
46545	1347	13	,	,	,
46545	1347	14	is	be	VBZ
46545	1347	15	shown	show	VBN
46545	1347	16	(	(	-LRB-
46545	1347	17	p.	p.	NN
46545	1347	18	4	4	CD
46545	1347	19	)	)	-RRB-
46545	1347	20	.	.	.
46545	1348	1	=	=	SYM
46545	1348	2	7	7	CD
46545	1348	3	.	.	.
46545	1349	1	Proprietor	Proprietor	NNP
46545	1349	2	's	's	POS
46545	1349	3	Account.=	Account.=	NNP
46545	1349	4	The	the	DT
46545	1349	5	proprietor	proprietor	NN
46545	1349	6	's	's	POS
46545	1349	7	account	account	NN
46545	1349	8	is	be	VBZ
46545	1349	9	an	an	DT
46545	1349	10	account	account	NN
46545	1349	11	representing	represent	VBG
46545	1349	12	capital	capital	NN
46545	1349	13	when	when	WRB
46545	1349	14	the	the	DT
46545	1349	15	business	business	NN
46545	1349	16	is	be	VBZ
46545	1349	17	owned	own	VBN
46545	1349	18	by	by	IN
46545	1349	19	a	a	DT
46545	1349	20	single	single	JJ
46545	1349	21	proprietor	proprietor	NN
46545	1349	22	.	.	.
46545	1350	1	When	when	WRB
46545	1350	2	the	the	DT
46545	1350	3	business	business	NN
46545	1350	4	is	be	VBZ
46545	1350	5	started	start	VBN
46545	1350	6	,	,	,
46545	1350	7	this	this	DT
46545	1350	8	account	account	NN
46545	1350	9	is	be	VBZ
46545	1350	10	opened	open	VBN
46545	1350	11	in	in	IN
46545	1350	12	the	the	DT
46545	1350	13	name	name	NN
46545	1350	14	of	of	IN
46545	1350	15	the	the	DT
46545	1350	16	proprietor	proprietor	NN
46545	1350	17	(	(	-LRB-
46545	1350	18	Wm	Wm	NNP
46545	1350	19	.	.	.
46545	1351	1	Webster	Webster	NNP
46545	1351	2	,	,	,
46545	1351	3	Proprietor	Proprietor	NNP
46545	1351	4	)	)	-RRB-
46545	1351	5	,	,	,
46545	1351	6	and	and	CC
46545	1351	7	to	to	IN
46545	1351	8	it	-PRON-	PRP
46545	1351	9	is	be	VBZ
46545	1351	10	credited	credit	VBN
46545	1351	11	his	-PRON-	PRP$
46545	1351	12	net	net	JJ
46545	1351	13	investment	investment	NN
46545	1351	14	.	.	.
46545	1352	1	From	from	IN
46545	1352	2	time	time	NN
46545	1352	3	to	to	IN
46545	1352	4	time	time	NN
46545	1352	5	the	the	DT
46545	1352	6	books	book	NNS
46545	1352	7	are	be	VBP
46545	1352	8	closed	closed	JJ
46545	1352	9	and	and	CC
46545	1352	10	the	the	DT
46545	1352	11	proprietor	proprietor	NN
46545	1352	12	's	's	POS
46545	1352	13	account	account	NN
46545	1352	14	then	then	RB
46545	1352	15	receives	receive	VBZ
46545	1352	16	credit	credit	NN
46545	1352	17	for	for	IN
46545	1352	18	the	the	DT
46545	1352	19	net	net	JJ
46545	1352	20	profits	profit	NNS
46545	1352	21	or	or	CC
46545	1352	22	is	be	VBZ
46545	1352	23	debited	debited	JJ
46545	1352	24	with	with	IN
46545	1352	25	the	the	DT
46545	1352	26	net	net	JJ
46545	1352	27	losses	loss	NNS
46545	1352	28	of	of	IN
46545	1352	29	the	the	DT
46545	1352	30	business	business	NN
46545	1352	31	.	.	.
46545	1353	1	[	[	-LRB-
46545	1353	2	Illustration	illustration	NN
46545	1353	3	:	:	:
46545	1353	4	Day	Day	NNP
46545	1353	5	Book	Book	NNP
46545	1353	6	]	]	-RRB-
46545	1353	7	[	[	-LRB-
46545	1353	8	Illustration	illustration	NN
46545	1353	9	:	:	:
46545	1353	10	Opening	open	VBG
46545	1353	11	Entry	Entry	NNP
46545	1353	12	in	in	IN
46545	1353	13	Journal	Journal	NNP
46545	1353	14	]	]	-RRB-
46545	1353	15	[	[	-LRB-
46545	1353	16	Illustration	illustration	NN
46545	1353	17	:	:	:
46545	1353	18	AIR	AIR	NNP
46545	1353	19	-	-	HYPH
46545	1353	20	LINE	LINE	NNP
46545	1353	21	MEAT	meat	NN
46545	1353	22	-	-	HYPH
46545	1353	23	CARRYING	carrying	NN
46545	1353	24	SYSTEM	system	NN
46545	1353	25	FOR	for	IN
46545	1353	26	A	a	DT
46545	1353	27	LARGE	large	JJ
46545	1353	28	RETAIL	retail	JJ
46545	1353	29	MARKET	market	NN
46545	1353	30	Lamson	Lamson	NNP
46545	1353	31	Consolidated	Consolidated	NNP
46545	1353	32	Store	Store	NNP
46545	1353	33	Service	Service	NNP
46545	1353	34	Co.	Co.	NNP
46545	1353	35	]	]	-RRB-
46545	1353	36	When	when	WRB
46545	1353	37	the	the	DT
46545	1353	38	proprietor	proprietor	NN
46545	1353	39	withdraws	withdraw	VBZ
46545	1353	40	money	money	NN
46545	1353	41	or	or	CC
46545	1353	42	goods	good	NNS
46545	1353	43	from	from	IN
46545	1353	44	the	the	DT
46545	1353	45	business	business	NN
46545	1353	46	for	for	IN
46545	1353	47	his	-PRON-	PRP$
46545	1353	48	personal	personal	JJ
46545	1353	49	use	use	NN
46545	1353	50	,	,	,
46545	1353	51	the	the	DT
46545	1353	52	amount	amount	NN
46545	1353	53	may	may	MD
46545	1353	54	be	be	VB
46545	1353	55	charged	charge	VBN
46545	1353	56	to	to	IN
46545	1353	57	his	-PRON-	PRP$
46545	1353	58	investment	investment	NN
46545	1353	59	or	or	CC
46545	1353	60	proprietorship	proprietorship	NN
46545	1353	61	account	account	NN
46545	1353	62	,	,	,
46545	1353	63	or	or	CC
46545	1353	64	to	to	IN
46545	1353	65	a	a	DT
46545	1353	66	personal	personal	JJ
46545	1353	67	account	account	NN
46545	1353	68	(	(	-LRB-
46545	1353	69	Wm	Wm	NNP
46545	1353	70	.	.	.
46545	1354	1	Webster	Webster	NNP
46545	1354	2	,	,	,
46545	1354	3	Personal	Personal	NNP
46545	1354	4	)	)	-RRB-
46545	1354	5	opened	open	VBD
46545	1354	6	in	in	IN
46545	1354	7	his	-PRON-	PRP$
46545	1354	8	name	name	NN
46545	1354	9	.	.	.
46545	1355	1	The	the	DT
46545	1355	2	latter	latter	JJ
46545	1355	3	method	method	NN
46545	1355	4	is	be	VBZ
46545	1355	5	recommended	recommend	VBN
46545	1355	6	by	by	IN
46545	1355	7	some	some	DT
46545	1355	8	writers	writer	NNS
46545	1355	9	for	for	IN
46545	1355	10	the	the	DT
46545	1355	11	reason	reason	NN
46545	1355	12	that	that	IN
46545	1355	13	the	the	DT
46545	1355	14	proprietor	proprietor	NN
46545	1355	15	's	's	POS
46545	1355	16	personal	personal	JJ
46545	1355	17	expenses	expense	NNS
46545	1355	18	,	,	,
46545	1355	19	or	or	CC
46545	1355	20	those	those	DT
46545	1355	21	of	of	IN
46545	1355	22	his	-PRON-	PRP$
46545	1355	23	family	family	NN
46545	1355	24	,	,	,
46545	1355	25	are	be	VBP
46545	1355	26	then	then	RB
46545	1355	27	separated	separate	VBN
46545	1355	28	from	from	IN
46545	1355	29	the	the	DT
46545	1355	30	expenses	expense	NNS
46545	1355	31	or	or	CC
46545	1355	32	capital	capital	NN
46545	1355	33	expenditures	expenditure	NNS
46545	1355	34	of	of	IN
46545	1355	35	the	the	DT
46545	1355	36	business	business	NN
46545	1355	37	.	.	.
46545	1356	1	As	as	IN
46545	1356	2	a	a	DT
46545	1356	3	customer	customer	NN
46545	1356	4	of	of	IN
46545	1356	5	the	the	DT
46545	1356	6	business	business	NN
46545	1356	7	,	,	,
46545	1356	8	he	-PRON-	PRP
46545	1356	9	is	be	VBZ
46545	1356	10	placed	place	VBN
46545	1356	11	on	on	IN
46545	1356	12	the	the	DT
46545	1356	13	same	same	JJ
46545	1356	14	basis	basis	NN
46545	1356	15	as	as	IN
46545	1356	16	any	any	DT
46545	1356	17	other	other	JJ
46545	1356	18	individual	individual	NN
46545	1356	19	.	.	.
46545	1357	1	But	but	CC
46545	1357	2	the	the	DT
46545	1357	3	personal	personal	JJ
46545	1357	4	account	account	NN
46545	1357	5	must	must	MD
46545	1357	6	be	be	VB
46545	1357	7	closed	close	VBN
46545	1357	8	some	some	DT
46545	1357	9	time	time	NN
46545	1357	10	;	;	:
46545	1357	11	he	-PRON-	PRP
46545	1357	12	must	must	MD
46545	1357	13	pay	pay	VB
46545	1357	14	it	-PRON-	PRP
46545	1357	15	in	in	IN
46545	1357	16	cash	cash	NN
46545	1357	17	,	,	,
46545	1357	18	or	or	CC
46545	1357	19	close	close	VB
46545	1357	20	it	-PRON-	PRP
46545	1357	21	into	into	IN
46545	1357	22	profit	profit	NN
46545	1357	23	and	and	CC
46545	1357	24	loss	loss	NN
46545	1357	25	so	so	IN
46545	1357	26	that	that	IN
46545	1357	27	it	-PRON-	PRP
46545	1357	28	finally	finally	RB
46545	1357	29	operates	operate	VBZ
46545	1357	30	to	to	TO
46545	1357	31	reduce	reduce	VB
46545	1357	32	his	-PRON-	PRP$
46545	1357	33	net	net	JJ
46545	1357	34	investment	investment	NN
46545	1357	35	.	.	.
46545	1358	1	It	-PRON-	PRP
46545	1358	2	appears	appear	VBZ
46545	1358	3	,	,	,
46545	1358	4	therefore	therefore	RB
46545	1358	5	,	,	,
46545	1358	6	that	that	IN
46545	1358	7	the	the	DT
46545	1358	8	question	question	NN
46545	1358	9	whether	whether	IN
46545	1358	10	withdrawals	withdrawal	NNS
46545	1358	11	are	be	VBP
46545	1358	12	charged	charge	VBN
46545	1358	13	to	to	IN
46545	1358	14	the	the	DT
46545	1358	15	investment	investment	NN
46545	1358	16	or	or	CC
46545	1358	17	a	a	DT
46545	1358	18	personal	personal	JJ
46545	1358	19	account	account	NN
46545	1358	20	is	be	VBZ
46545	1358	21	largely	largely	RB
46545	1358	22	a	a	DT
46545	1358	23	matter	matter	NN
46545	1358	24	of	of	IN
46545	1358	25	personal	personal	JJ
46545	1358	26	preference	preference	NN
46545	1358	27	.	.	.
46545	1359	1	=	=	NFP
46545	1359	2	8.=	8.=	CD
46545	1359	3	The	the	DT
46545	1359	4	opening	open	VBG
46545	1359	5	entries	entry	NNS
46545	1359	6	having	have	VBG
46545	1359	7	been	be	VBN
46545	1359	8	made	make	VBN
46545	1359	9	,	,	,
46545	1359	10	the	the	DT
46545	1359	11	books	book	NNS
46545	1359	12	are	be	VBP
46545	1359	13	now	now	RB
46545	1359	14	ready	ready	JJ
46545	1359	15	for	for	IN
46545	1359	16	the	the	DT
46545	1359	17	recording	recording	NN
46545	1359	18	of	of	IN
46545	1359	19	the	the	DT
46545	1359	20	regular	regular	JJ
46545	1359	21	transactions	transaction	NNS
46545	1359	22	of	of	IN
46545	1359	23	the	the	DT
46545	1359	24	business	business	NN
46545	1359	25	.	.	.
46545	1360	1	The	the	DT
46545	1360	2	following	follow	VBG
46545	1360	3	transactions	transaction	NNS
46545	1360	4	are	be	VBP
46545	1360	5	shown	show	VBN
46545	1360	6	in	in	IN
46545	1360	7	the	the	DT
46545	1360	8	model	model	NN
46545	1360	9	set	set	NN
46545	1360	10	,	,	,
46545	1360	11	but	but	CC
46545	1360	12	the	the	DT
46545	1360	13	blotter	blotter	NN
46545	1360	14	is	be	VBZ
46545	1360	15	omitted	omit	VBN
46545	1360	16	,	,	,
46545	1360	17	all	all	DT
46545	1360	18	transactions	transaction	NNS
46545	1360	19	being	be	VBG
46545	1360	20	entered	enter	VBN
46545	1360	21	in	in	IN
46545	1360	22	the	the	DT
46545	1360	23	journal	journal	NN
46545	1360	24	and	and	CC
46545	1360	25	cash	cash	NN
46545	1360	26	book	book	NN
46545	1360	27	.	.	.
46545	1361	1	The	the	DT
46545	1361	2	sample	sample	NN
46545	1361	3	page	page	NN
46545	1361	4	of	of	IN
46545	1361	5	the	the	DT
46545	1361	6	blotter	blotter	NN
46545	1361	7	described	describe	VBN
46545	1361	8	in	in	IN
46545	1361	9	Article	Article	NNP
46545	1361	10	3	3	CD
46545	1361	11	is	be	VBZ
46545	1361	12	sufficient	sufficient	JJ
46545	1361	13	to	to	TO
46545	1361	14	illustrate	illustrate	VB
46545	1361	15	its	-PRON-	PRP$
46545	1361	16	use	use	NN
46545	1361	17	.	.	.
46545	1362	1	SAMPLE	SAMPLE	NNP
46545	1362	2	TRANSACTIONS	TRANSACTIONS	NNP
46545	1362	3	=	=	SYM
46545	1362	4	9.=	9.=	CD
46545	1362	5	--Nov	--nov	NN
46545	1362	6	.	.	.
46545	1362	7	21	21	CD
46545	1362	8	-	-	:
46545	1362	9	-	-	:
46545	1362	10	Sold	sell	VBN
46545	1362	11	to	to	IN
46545	1362	12	Henry	Henry	NNP
46545	1362	13	Norton	Norton	NNP
46545	1362	14	on	on	IN
46545	1362	15	account	account	NN
46545	1362	16	,	,	,
46545	1362	17	10	10	CD
46545	1362	18	#	#	NN
46545	1362	19	sugar	sugar	NN
46545	1362	20	.05½	.05½	:
46545	1362	21	$	$	$
46545	1362	22	.55	.55	CD
46545	1362	23	2	2	CD
46545	1362	24	cans	can	NNS
46545	1362	25	corn	corn	NN
46545	1362	26	.25	.25	CD
46545	1362	27	1	1	CD
46545	1362	28	can	can	MD
46545	1362	29	peas	pea	NNS
46545	1362	30	.15	.15	NFP
46545	1362	31	3	3	CD
46545	1362	32	#	#	$
46545	1362	33	rice	rice	NN
46545	1362	34	.30	.30	NFP
46545	1362	35	------	------	NFP
46545	1362	36	1.25	1.25	CD
46545	1362	37	--Nov	--Nov	NNP
46545	1362	38	.	.	.
46545	1362	39	21	21	CD
46545	1362	40	-	-	:
46545	1362	41	-	-	:
46545	1362	42	Sold	sell	VBN
46545	1362	43	to	to	IN
46545	1362	44	John	John	NNP
46545	1362	45	Smallwood	Smallwood	NNP
46545	1362	46	on	on	IN
46545	1362	47	account	account	NN
46545	1362	48	,	,	,
46545	1362	49	5	5	CD
46545	1362	50	#	#	$
46545	1362	51	butter	butter	NN
46545	1362	52	1.00	1.00	CD
46545	1362	53	4	4	CD
46545	1362	54	#	#	$
46545	1362	55	lard	lard	NN
46545	1362	56	.50	.50	NFP
46545	1362	57	1	1	CD
46545	1362	58	doz	doz	NN
46545	1362	59	.	.	.
46545	1363	1	eggs	egg	NNS
46545	1363	2	.25	.25	NFP
46545	1363	3	------	------	NFP
46545	1363	4	1.75	1.75	CD
46545	1363	5	--Nov	--Nov	NNP
46545	1363	6	.	.	.
46545	1363	7	21	21	CD
46545	1363	8	-	-	HYPH
46545	1363	9	-	-	HYPH
46545	1363	10	Cash	cash	NN
46545	1363	11	sales	sale	NNS
46545	1363	12	14.10	14.10	CD
46545	1363	13	--Nov	--nov	NN
46545	1363	14	.	.	.
46545	1363	15	22	22	CD
46545	1363	16	-	-	:
46545	1363	17	-	-	:
46545	1363	18	Sold	sell	VBN
46545	1363	19	to	to	IN
46545	1363	20	Harry	Harry	NNP
46545	1363	21	Webster	Webster	NNP
46545	1363	22	on	on	IN
46545	1363	23	account	account	NN
46545	1363	24	,	,	,
46545	1363	25	7	7	CD
46545	1363	26	bars	bar	NNS
46545	1363	27	Lenox	Lenox	NNP
46545	1363	28	soap	soap	NN
46545	1363	29	.25	.25	NFP
46545	1363	30	1	1	CD
46545	1363	31	pkg	pkg	NN
46545	1363	32	.	.	.
46545	1364	1	gold	gold	NNP
46545	1364	2	dust	dust	NNP
46545	1364	3	.20	.20	CD
46545	1364	4	matches	match	NNS
46545	1364	5	.15	.15	,
46545	1364	6	¼	¼	NNP
46545	1364	7	bbl	bbl	NNP
46545	1364	8	.	.	.
46545	1365	1	flour	flour	NN
46545	1365	2	1.35	1.35	CD
46545	1365	3	------	------	SYM
46545	1365	4	1.95	1.95	CD
46545	1365	5	--Nov	--Nov	NNP
46545	1365	6	.	.	.
46545	1365	7	22	22	CD
46545	1365	8	-	-	HYPH
46545	1365	9	-	-	:
46545	1365	10	Bought	buy	VBN
46545	1365	11	for	for	IN
46545	1365	12	cash	cash	NN
46545	1365	13	10	10	CD
46545	1365	14	doz	doz	NN
46545	1365	15	.	.	.
46545	1366	1	eggs	egg	NNS
46545	1366	2	.21	.21	CD
46545	1366	3	2.10	2.10	CD
46545	1366	4	--Nov	--Nov	NNP
46545	1366	5	.	.	.
46545	1366	6	22	22	CD
46545	1366	7	-	-	HYPH
46545	1366	8	-	-	:
46545	1366	9	Cash	cash	NN
46545	1366	10	sales	sale	NNS
46545	1366	11	11.27	11.27	CD
46545	1366	12	--Nov	--nov	NN
46545	1366	13	.	.	.
46545	1366	14	23	23	CD
46545	1366	15	-	-	HYPH
46545	1366	16	-	-	:
46545	1366	17	Bought	buy	VBN
46545	1366	18	from	from	IN
46545	1366	19	H.	H.	NNP
46545	1366	20	Klink	Klink	NNP
46545	1366	21	&	&	CC
46545	1366	22	Co.	Co.	NNP
46545	1366	23	,	,	,
46545	1366	24	Buffalo	Buffalo	NNP
46545	1366	25	,	,	,
46545	1366	26	N.Y.	New York	NNP
46545	1366	27	,	,	,
46545	1366	28	on	on	IN
46545	1366	29	account	account	NN
46545	1366	30	,	,	,
46545	1366	31	278	278	CD
46545	1366	32	#	#	NN
46545	1366	33	hams	ham	NNS
46545	1366	34	.11	.11	CD
46545	1366	35	30.58	30.58	CD
46545	1366	36	200	200	CD
46545	1366	37	#	#	$
46545	1366	38	lard	lard	NN
46545	1366	39	.07½	.07½	NFP
46545	1366	40	15.00	15.00	CD
46545	1366	41	------	------	CD
46545	1366	42	45.58	45.58	CD
46545	1366	43	--Nov	--Nov	NNP
46545	1366	44	.	.	.
46545	1366	45	23	23	CD
46545	1366	46	-	-	:
46545	1366	47	-	-	:
46545	1366	48	Sold	sell	VBN
46545	1366	49	to	to	IN
46545	1366	50	F.	F.	NNP
46545	1366	51	W.	W.	NNP
46545	1366	52	Bradley	Bradley	NNP
46545	1366	53	on	on	IN
46545	1366	54	account	account	NN
46545	1366	55	,	,	,
46545	1366	56	2	2	CD
46545	1366	57	bu	bu	NNP
46545	1366	58	.	.	.
46545	1367	1	potatoes	potatoes	NNP
46545	1367	2	1.60	1.60	CD
46545	1367	3	--Nov	--Nov	NNP
46545	1367	4	.	.	.
46545	1367	5	23	23	CD
46545	1367	6	-	-	:
46545	1367	7	-	-	:
46545	1367	8	Sold	sell	VBN
46545	1367	9	to	to	IN
46545	1367	10	C.	C.	NNP
46545	1367	11	D.	D.	NNP
46545	1367	12	Glover	Glover	NNP
46545	1367	13	on	on	IN
46545	1367	14	account	account	NN
46545	1367	15	,	,	,
46545	1367	16	1	1	CD
46545	1367	17	bbl	bbl	NN
46545	1367	18	.	.	.
46545	1368	1	apples	apple	NNS
46545	1368	2	3.25	3.25	CD
46545	1368	3	5	5	CD
46545	1368	4	gal	gal	NN
46545	1368	5	.	.	.
46545	1369	1	vinegar	vinegar	NNP
46545	1369	2	1.25	1.25	CD
46545	1369	3	------	------	$
46545	1369	4	4.50	4.50	CD
46545	1369	5	--Nov	--Nov	NNP
46545	1369	6	.	.	.
46545	1369	7	23	23	CD
46545	1369	8	-	-	HYPH
46545	1369	9	-	-	:
46545	1369	10	Cash	cash	NN
46545	1369	11	sales	sale	NNS
46545	1369	12	13.20	13.20	CD
46545	1369	13	--Nov	--nov	NN
46545	1369	14	.	.	.
46545	1369	15	24	24	CD
46545	1369	16	-	-	HYPH
46545	1369	17	-	-	:
46545	1369	18	Bought	buy	VBN
46545	1369	19	from	from	IN
46545	1369	20	John	John	NNP
46545	1369	21	Smallwood	Smallwood	NNP
46545	1369	22	on	on	IN
46545	1369	23	account	account	NN
46545	1369	24	,	,	,
46545	1369	25	100	100	CD
46545	1369	26	bu	bu	NNP
46545	1369	27	.	.	.
46545	1370	1	potatoes	potato	NNS
46545	1370	2	.60	.60	NFP
46545	1370	3	60.00	60.00	CD
46545	1370	4	Paid	pay	VBN
46545	1370	5	him	-PRON-	PRP
46545	1370	6	cash	cash	NN
46545	1370	7	25.00	25.00	CD
46545	1370	8	--Nov	--nov	NN
46545	1370	9	.	.	.
46545	1370	10	24	24	CD
46545	1370	11	-	-	HYPH
46545	1370	12	-	-	HYPH
46545	1370	13	Sold	sell	VBN
46545	1370	14	John	John	NNP
46545	1370	15	Smallwood	Smallwood	NNP
46545	1370	16	on	on	IN
46545	1370	17	account	account	NN
46545	1370	18	,	,	,
46545	1370	19	2	2	CD
46545	1370	20	#	#	NN
46545	1370	21	cheese	cheese	NN
46545	1370	22	.32	.32	NFP
46545	1370	23	1	1	CD
46545	1370	24	bottle	bottle	NN
46545	1370	25	vanilla	vanilla	NN
46545	1370	26	ext	ext	NN
46545	1370	27	.	.	.
46545	1371	1	.35	.35	NFP
46545	1371	2	1	1	CD
46545	1371	3	#	#	NNP
46545	1371	4	coffee	coffee	NN
46545	1371	5	.35	.35	CD
46545	1371	6	1	1	CD
46545	1371	7	#	#	$
46545	1371	8	tea	tea	NN
46545	1371	9	.60	.60	CD
46545	1371	10	------	------	NFP
46545	1371	11	1.62	1.62	CD
46545	1371	12	--Nov	--Nov	NNP
46545	1371	13	.	.	.
46545	1371	14	24	24	CD
46545	1371	15	-	-	:
46545	1371	16	-	-	:
46545	1371	17	Sold	sell	VBN
46545	1371	18	to	to	IN
46545	1371	19	A.	a.	NN
46545	1371	20	C.	C.	NNP
46545	1371	21	Maybury	Maybury	NNP
46545	1371	22	on	on	IN
46545	1371	23	account	account	NN
46545	1371	24	,	,	,
46545	1371	25	1	1	CD
46545	1371	26	#	#	NN
46545	1371	27	royal	royal	JJ
46545	1371	28	baking	baking	NN
46545	1371	29	powder	powder	NN
46545	1371	30	.50	.50	CD
46545	1371	31	1	1	CD
46545	1371	32	#	#	$
46545	1371	33	corn	corn	NN
46545	1371	34	starch	starch	NN
46545	1371	35	.10	.10	:
46545	1371	36	1	1	CD
46545	1371	37	#	#	$
46545	1371	38	soda	soda	NN
46545	1371	39	.10	.10	NFP
46545	1371	40	2	2	CD
46545	1371	41	pkgs	pkgs	NN
46545	1371	42	.	.	.
46545	1372	1	jello	jello	NNP
46545	1372	2	.20	.20	NNP
46545	1372	3	------	------	NFP
46545	1372	4	.90	.90	NFP
46545	1372	5	--Nov	--nov	FW
46545	1372	6	.	.	.
46545	1372	7	24	24	CD
46545	1372	8	-	-	HYPH
46545	1372	9	-	-	:
46545	1372	10	Cash	cash	NN
46545	1372	11	sales	sale	NNS
46545	1372	12	15.10	15.10	CD
46545	1372	13	--Nov	--Nov	NNP
46545	1372	14	.	.	.
46545	1372	15	25	25	CD
46545	1372	16	-	-	HYPH
46545	1372	17	-	-	:
46545	1372	18	Paid	Paid	NNP
46545	1372	19	Brewster	Brewster	NNP
46545	1372	20	&	&	CC
46545	1372	21	Co.	Co.	NNP
46545	1372	22	Cash	Cash	NNP
46545	1372	23	115.20	115.20	CD
46545	1372	24	--Nov	--Nov	NNP
46545	1372	25	.	.	.
46545	1372	26	25	25	CD
46545	1372	27	-	-	:
46545	1372	28	-	-	:
46545	1372	29	Sold	sell	VBN
46545	1372	30	to	to	IN
46545	1372	31	L.	L.	NNP
46545	1372	32	B.	B.	NNP
46545	1372	33	Jenkins	Jenkins	NNP
46545	1372	34	on	on	IN
46545	1372	35	account	account	NN
46545	1372	36	,	,	,
46545	1372	37	½	½	NN
46545	1372	38	#	#	NN
46545	1372	39	pepper	pepper	NN
46545	1372	40	.20	.20	.
46545	1372	41	½	½	NN
46545	1372	42	#	#	NNP
46545	1372	43	cloves	clove	NNS
46545	1372	44	.20	.20	.
46545	1372	45	¼	¼	NNP
46545	1372	46	bbl	bbl	NNP
46545	1372	47	.	.	.
46545	1373	1	flour	flour	NN
46545	1373	2	1.35	1.35	CD
46545	1373	3	------	------	CD
46545	1373	4	1.75	1.75	CD
46545	1373	5	Sold	sell	VBN
46545	1373	6	to	to	IN
46545	1373	7	D.	D.	NNP
46545	1373	8	E.	E.	NNP
46545	1373	9	Johnson	Johnson	NNP
46545	1373	10	on	on	IN
46545	1373	11	account	account	NN
46545	1373	12	,	,	,
46545	1373	13	12	12	CD
46545	1373	14	#	#	NN
46545	1373	15	ham	ham	NN
46545	1373	16	.14	.14	CD
46545	1373	17	1.68	1.68	CD
46545	1373	18	--Nov	--Nov	NNP
46545	1373	19	.	.	.
46545	1373	20	25	25	CD
46545	1373	21	-	-	HYPH
46545	1373	22	-	-	:
46545	1373	23	Received	receive	VBN
46545	1373	24	from	from	IN
46545	1373	25	Henry	Henry	NNP
46545	1373	26	Norton	Norton	NNP
46545	1373	27	Cash	Cash	NNP
46545	1373	28	26.25	26.25	CD
46545	1373	29	--Nov	--Nov	NNP
46545	1373	30	.	.	.
46545	1373	31	25	25	CD
46545	1373	32	-	-	HYPH
46545	1373	33	-	-	:
46545	1373	34	Cash	cash	NN
46545	1373	35	sales	sale	NNS
46545	1373	36	13.00	13.00	CD
46545	1373	37	--Nov	--nov	NN
46545	1373	38	.	.	.
46545	1373	39	26	26	CD
46545	1373	40	-	-	:
46545	1373	41	-	-	:
46545	1373	42	Sold	sell	VBN
46545	1373	43	to	to	IN
46545	1373	44	Wm	Wm	NNP
46545	1373	45	.	.	.
46545	1374	1	Bristol	Bristol	NNP
46545	1374	2	on	on	IN
46545	1374	3	account	account	NN
46545	1374	4	,	,	,
46545	1374	5	11	11	CD
46545	1374	6	#	#	NN
46545	1374	7	ham	ham	NN
46545	1374	8	.14	.14	CD
46545	1374	9	1.54	1.54	CD
46545	1374	10	1	1	CD
46545	1374	11	qt	qt	UH
46545	1374	12	.	.	.
46545	1375	1	bottle	bottle	NNP
46545	1375	2	olives	olive	VBZ
46545	1375	3	.50	.50	NFP
46545	1375	4	2	2	CD
46545	1375	5	#	#	NN
46545	1375	6	coffee	coffee	NN
46545	1375	7	.70	.70	.
46545	1375	8	20	20	CD
46545	1375	9	#	#	NN
46545	1375	10	sugar	sugar	NN
46545	1375	11	.05½	.05½	NFP
46545	1375	12	1.10	1.10	CD
46545	1375	13	------	------	SYM
46545	1375	14	3.84	3.84	CD
46545	1375	15	--Nov	--Nov	NNP
46545	1375	16	.	.	.
46545	1375	17	26	26	CD
46545	1375	18	-	-	HYPH
46545	1375	19	-	-	:
46545	1375	20	Credit	Credit	NNP
46545	1375	21	Wm	Wm	NNP
46545	1375	22	.	.	.
46545	1376	1	Bristol	Bristol	NNP
46545	1376	2	1	1	CD
46545	1376	3	month	month	NN
46545	1376	4	's	's	POS
46545	1376	5	rent	rent	NN
46545	1376	6	30.00	30.00	CD
46545	1376	7	--Nov	--Nov	NNP
46545	1376	8	.	.	.
46545	1376	9	26	26	CD
46545	1376	10	-	-	:
46545	1376	11	-	-	:
46545	1376	12	Sold	sell	VBN
46545	1376	13	to	to	IN
46545	1376	14	C.	C.	NNP
46545	1376	15	D.	D.	NNP
46545	1376	16	Glover	Glover	NNP
46545	1376	17	on	on	IN
46545	1376	18	account	account	NN
46545	1376	19	,	,	,
46545	1376	20	¼	¼	NNP
46545	1376	21	bbl	bbl	NNP
46545	1376	22	.	.	.
46545	1377	1	flour	flour	NN
46545	1377	2	1.35	1.35	CD
46545	1377	3	1	1	CD
46545	1377	4	#	#	$
46545	1377	5	baking	bake	VBG
46545	1377	6	powder	powder	NN
46545	1377	7	.50	.50	NFP
46545	1377	8	7	7	CD
46545	1377	9	cakes	cake	NNS
46545	1377	10	borax	borax	NN
46545	1377	11	soap	soap	NN
46545	1377	12	.25	.25	NFP
46545	1377	13	------	------	NFP
46545	1377	14	2.10	2.10	CD
46545	1377	15	--Nov	--Nov	NNP
46545	1377	16	.	.	.
46545	1377	17	26	26	CD
46545	1377	18	-	-	HYPH
46545	1377	19	-	-	:
46545	1377	20	Paid	Paid	NNP
46545	1377	21	clerk	clerk	NN
46545	1377	22	hire	hire	VBP
46545	1377	23	8.00	8.00	CD
46545	1377	24	--Nov	--Nov	NNS
46545	1377	25	.	.	.
46545	1377	26	26	26	CD
46545	1377	27	-	-	HYPH
46545	1377	28	-	-	HYPH
46545	1377	29	Cash	cash	NN
46545	1377	30	sales	sale	NNS
46545	1377	31	18.70	18.70	CD
46545	1377	32	--Nov	--nov	NN
46545	1377	33	.	.	.
46545	1377	34	28	28	CD
46545	1377	35	-	-	:
46545	1377	36	-	-	:
46545	1377	37	Sold	sell	VBN
46545	1377	38	to	to	IN
46545	1377	39	H.	H.	NNP
46545	1377	40	N.	N.	NNP
46545	1377	41	Shaw	Shaw	NNP
46545	1377	42	on	on	IN
46545	1377	43	account	account	NN
46545	1377	44	,	,	,
46545	1377	45	1	1	CD
46545	1377	46	bu	bu	NNP
46545	1377	47	.	.	.
46545	1378	1	potatoes	potatoes	NNP
46545	1378	2	.80	.80	NFP
46545	1378	3	1	1	CD
46545	1378	4	doz	doz	NN
46545	1378	5	.	.	.
46545	1379	1	cans	cans	NNPS
46545	1379	2	corn	corn	NN
46545	1379	3	1.50	1.50	CD
46545	1379	4	------	------	SYM
46545	1379	5	2.30	2.30	CD
46545	1379	6	--Nov	--nov	NN
46545	1379	7	.	.	.
46545	1379	8	28	28	CD
46545	1379	9	-	-	:
46545	1379	10	-	-	:
46545	1379	11	Sold	sell	VBN
46545	1379	12	to	to	IN
46545	1379	13	Watkins	Watkins	NNP
46545	1379	14	Hotel	Hotel	NNP
46545	1379	15	Co.	Co.	NNP
46545	1379	16	,	,	,
46545	1379	17	on	on	IN
46545	1379	18	account	account	NN
46545	1379	19	,	,	,
46545	1379	20	10	10	CD
46545	1379	21	bu	bu	NNP
46545	1379	22	.	.	.
46545	1380	1	potatoes	potato	NNS
46545	1380	2	.75	.75	.
46545	1380	3	7.50	7.50	CD
46545	1380	4	50	50	CD
46545	1380	5	#	#	$
46545	1380	6	lard	lard	NN
46545	1380	7	.10	.10	NFP
46545	1380	8	5.00	5.00	CD
46545	1380	9	20	20	CD
46545	1380	10	#	#	NN
46545	1380	11	ham	ham	NN
46545	1380	12	.13½	.13½	.
46545	1380	13	2.70	2.70	CD
46545	1380	14	------	------	SYM
46545	1380	15	15.20	15.20	CD
46545	1380	16	--Nov	--Nov	NNP
46545	1380	17	.	.	.
46545	1380	18	28	28	CD
46545	1380	19	-	-	HYPH
46545	1380	20	-	-	:
46545	1380	21	Cash	cash	NN
46545	1380	22	sales	sale	NNS
46545	1380	23	9.45	9.45	CD
46545	1380	24	--Nov	--nov	NN
46545	1380	25	.	.	.
46545	1380	26	29	29	CD
46545	1380	27	-	-	:
46545	1380	28	-	-	:
46545	1380	29	Bought	buy	VBN
46545	1380	30	from	from	IN
46545	1380	31	Lowell	Lowell	NNP
46545	1380	32	&	&	CC
46545	1380	33	Sons	Sons	NNP
46545	1380	34	500	500	CD
46545	1380	35	#	#	NN
46545	1380	36	sugar	sugar	NN
46545	1380	37	.04¾	.04¾	.
46545	1380	38	23.75	23.75	CD
46545	1380	39	50	50	CD
46545	1380	40	gal	gal	NN
46545	1380	41	.	.	.
46545	1381	1	molasses	molasse	NNS
46545	1381	2	.30	.30	CD
46545	1381	3	15.00	15.00	CD
46545	1381	4	------	------	NNP
46545	1381	5	38.75	38.75	CD
46545	1381	6	--Nov	--Nov	NNP
46545	1381	7	.	.	.
46545	1381	8	29	29	CD
46545	1381	9	-	-	:
46545	1381	10	-	-	:
46545	1381	11	Bought	buy	VBN
46545	1381	12	from	from	IN
46545	1381	13	Star	Star	NNP
46545	1381	14	Salt	Salt	NNP
46545	1381	15	Co.	Co.	NNP
46545	1381	16	10	10	CD
46545	1381	17	bbls	bbls	NNP
46545	1381	18	.	.	.
46545	1382	1	salt	salt	NN
46545	1382	2	.80	.80	CD
46545	1382	3	8.00	8.00	CD
46545	1382	4	--Nov	--Nov	NNP
46545	1382	5	.	.	.
46545	1382	6	29	29	CD
46545	1382	7	-	-	:
46545	1382	8	-	-	:
46545	1382	9	Sold	sell	VBN
46545	1382	10	to	to	IN
46545	1382	11	R.	R.	NNP
46545	1382	12	H.	H.	NNP
46545	1382	13	Sherman	Sherman	NNP
46545	1382	14	on	on	IN
46545	1382	15	account	account	NN
46545	1382	16	,	,	,
46545	1382	17	1	1	CD
46545	1382	18	#	#	NN
46545	1382	19	coffee	coffee	NN
46545	1382	20	.25	.25	NFP
46545	1382	21	1	1	CD
46545	1382	22	#	#	NN
46545	1382	23	chocolate	chocolate	NN
46545	1382	24	.45	.45	SYM
46545	1382	25	1	1	CD
46545	1382	26	qt	qt	UH
46545	1382	27	.	.	.
46545	1383	1	olive	olive	NNP
46545	1383	2	oil	oil	NNP
46545	1383	3	1.35	1.35	CD
46545	1383	4	¼	¼	NN
46545	1383	5	#	#	NN
46545	1383	6	ginger	ginger	NN
46545	1383	7	.15	.15	NFP
46545	1383	8	¼	¼	NN
46545	1383	9	#	#	NN
46545	1383	10	pepper	pepper	NN
46545	1383	11	.15	.15	NFP
46545	1383	12	1	1	CD
46545	1383	13	pkg	pkg	NN
46545	1383	14	.	.	.
46545	1384	1	mince	mince	NNP
46545	1384	2	meat	meat	NNP
46545	1384	3	.10	.10	NFP
46545	1384	4	2	2	CD
46545	1384	5	#	#	$
46545	1384	6	lard	lard	NN
46545	1384	7	.25	.25	NFP
46545	1384	8	------	------	NFP
46545	1384	9	2.70	2.70	CD
46545	1384	10	--Nov	--Nov	NNP
46545	1384	11	.	.	.
46545	1384	12	29	29	CD
46545	1384	13	-	-	HYPH
46545	1384	14	-	-	:
46545	1384	15	Cash	cash	NN
46545	1384	16	sales	sale	NNS
46545	1384	17	14.35	14.35	CD
46545	1384	18	--Nov	--nov	NN
46545	1384	19	.	.	.
46545	1384	20	30	30	CD
46545	1384	21	-	-	HYPH
46545	1384	22	-	-	:
46545	1384	23	Received	receive	VBN
46545	1384	24	from	from	IN
46545	1384	25	F.	F.	NNP
46545	1384	26	W.	W.	NNP
46545	1384	27	Bradley	Bradley	NNP
46545	1384	28	Cash	Cash	NNP
46545	1384	29	1.60	1.60	CD
46545	1384	30	--Nov	--nov	NN
46545	1384	31	.	.	.
46545	1384	32	30	30	CD
46545	1384	33	-	-	HYPH
46545	1384	34	-	-	:
46545	1384	35	Paid	Paid	NNP
46545	1384	36	Warsaw	Warsaw	NNP
46545	1384	37	Milling	Milling	NNP
46545	1384	38	Co.	Co.	NNP
46545	1384	39	Cash	Cash	NNP
46545	1384	40	64.00	64.00	CD
46545	1384	41	--Nov	--Nov	NNP
46545	1384	42	.	.	.
46545	1384	43	30	30	CD
46545	1384	44	-	-	:
46545	1384	45	-	-	:
46545	1384	46	Sold	sell	VBN
46545	1384	47	to	to	IN
46545	1384	48	John	John	NNP
46545	1384	49	Smallwood	Smallwood	NNP
46545	1384	50	on	on	IN
46545	1384	51	account	account	NN
46545	1384	52	,	,	,
46545	1384	53	1	1	CD
46545	1384	54	bbl	bbl	NN
46545	1384	55	.	.	.
46545	1385	1	salt	salt	NN
46545	1385	2	1.10	1.10	CD
46545	1385	3	--Nov	--Nov	NNP
46545	1385	4	.	.	.
46545	1385	5	30	30	CD
46545	1385	6	-	-	:
46545	1385	7	-	-	:
46545	1385	8	Sold	sell	VBN
46545	1385	9	to	to	IN
46545	1385	10	D.	D.	NNP
46545	1385	11	E.	E.	NNP
46545	1385	12	Johnson	Johnson	NNP
46545	1385	13	on	on	IN
46545	1385	14	account	account	NN
46545	1385	15	,	,	,
46545	1385	16	10	10	CD
46545	1385	17	#	#	$
46545	1385	18	lard	lard	NN
46545	1385	19	.10	.10	NFP
46545	1385	20	1.00	1.00	CD
46545	1385	21	1	1	CD
46545	1385	22	#	#	JJR
46545	1385	23	baking	bake	VBG
46545	1385	24	powder	powder	NN
46545	1385	25	.50	.50	CD
46545	1385	26	1	1	CD
46545	1385	27	pk	pk	NN
46545	1385	28	.	.	.
46545	1386	1	apples	apple	NNS
46545	1386	2	.35	.35	NFP
46545	1386	3	------	------	NFP
46545	1386	4	1.85	1.85	CD
46545	1386	5	--Nov	--Nov	NNP
46545	1386	6	.	.	.
46545	1386	7	30	30	CD
46545	1386	8	-	-	HYPH
46545	1386	9	-	-	:
46545	1386	10	Bought	buy	VBN
46545	1386	11	for	for	IN
46545	1386	12	cash	cash	NN
46545	1386	13	5	5	CD
46545	1386	14	bu	bu	NN
46545	1386	15	.	.	.
46545	1387	1	apples	apple	NNS
46545	1387	2	1.00	1.00	CD
46545	1387	3	5.00	5.00	CD
46545	1387	4	--Nov	--nov	NN
46545	1387	5	.	.	.
46545	1387	6	30	30	CD
46545	1387	7	-	-	HYPH
46545	1387	8	-	-	HYPH
46545	1387	9	Cash	cash	NN
46545	1387	10	sales	sale	NNS
46545	1387	11	17.90	17.90	CD
46545	1387	12	[	[	-LRB-
46545	1387	13	Illustration	illustration	NN
46545	1387	14	:	:	:
46545	1387	15	Journal	Journal	NNP
46545	1387	16	Entrees	Entrees	NNP
46545	1387	17	Recording	record	VBG
46545	1387	18	all	all	DT
46545	1387	19	Transactions	transaction	NNS
46545	1387	20	]	]	-RRB-
46545	1387	21	[	[	-LRB-
46545	1387	22	Illustration	illustration	NN
46545	1387	23	:	:	:
46545	1387	24	Journal	Journal	NNP
46545	1387	25	Entries	Entries	NNP
46545	1387	26	Recording	record	VBG
46545	1387	27	all	all	DT
46545	1387	28	Transactions	transaction	NNS
46545	1387	29	]	]	-RRB-
46545	1387	30	[	[	-LRB-
46545	1387	31	Illustration	illustration	NN
46545	1387	32	:	:	:
46545	1387	33	Journal	Journal	NNP
46545	1387	34	Entries	Entries	NNP
46545	1387	35	Recording	record	VBG
46545	1387	36	all	all	DT
46545	1387	37	Transactions	transaction	NNS
46545	1387	38	]	]	-RRB-
46545	1387	39	[	[	-LRB-
46545	1387	40	Illustration	illustration	NN
46545	1387	41	:	:	:
46545	1387	42	Cash	Cash	NNP
46545	1387	43	Book	Book	NNP
46545	1387	44	]	]	-RRB-
46545	1387	45	[	[	-LRB-
46545	1387	46	Illustration	illustration	NN
46545	1387	47	:	:	:
46545	1387	48	Journal	Journal	NNP
46545	1387	49	Ruled	rule	VBD
46545	1387	50	Retail	Retail	NNP
46545	1387	51	Ledger	Ledger	NNP
46545	1387	52	]	]	-RRB-
46545	1387	53	[	[	-LRB-
46545	1387	54	Illustration	illustration	NN
46545	1387	55	:	:	:
46545	1387	56	Journal	Journal	NNP
46545	1387	57	Ruled	rule	VBD
46545	1387	58	Retail	Retail	NNP
46545	1387	59	Journal	Journal	NNP
46545	1387	60	]	]	-RRB-
46545	1387	61	[	[	-LRB-
46545	1387	62	Illustration	illustration	NN
46545	1387	63	:	:	:
46545	1387	64	Journal	Journal	NNP
46545	1387	65	Ruled	rule	VBD
46545	1387	66	Retail	Retail	NNP
46545	1387	67	Ledger	Ledger	NNP
46545	1387	68	]	]	-RRB-
46545	1387	69	[	[	-LRB-
46545	1387	70	Illustration	illustration	NN
46545	1387	71	:	:	:
46545	1387	72	Journal	Journal	NNP
46545	1387	73	Ruled	rule	VBD
46545	1387	74	Retail	Retail	NNP
46545	1387	75	Ledger	Ledger	NNP
46545	1387	76	]	]	-RRB-
46545	1387	77	[	[	-LRB-
46545	1387	78	Illustration	illustration	NN
46545	1387	79	:	:	:
46545	1387	80	Journal	Journal	NNP
46545	1387	81	Ruled	rule	VBD
46545	1387	82	Retail	Retail	NNP
46545	1387	83	Ledger	Ledger	NNP
46545	1387	84	]	]	-RRB-
46545	1387	85	[	[	-LRB-
46545	1387	86	Illustration	illustration	NN
46545	1387	87	:	:	:
46545	1387	88	Journal	Journal	NNP
46545	1387	89	Ruled	rule	VBD
46545	1387	90	Retail	Retail	NNP
46545	1387	91	Ledger	Ledger	NNP
46545	1387	92	]	]	-RRB-
46545	1387	93	At	at	IN
46545	1387	94	the	the	DT
46545	1387	95	close	close	NN
46545	1387	96	of	of	IN
46545	1387	97	business	business	NN
46545	1387	98	,	,	,
46545	1387	99	Nov.	November	NNP
46545	1387	100	30	30	CD
46545	1387	101	,	,	,
46545	1387	102	a	a	DT
46545	1387	103	trial	trial	NN
46545	1387	104	balance	balance	NN
46545	1387	105	of	of	IN
46545	1387	106	the	the	DT
46545	1387	107	ledger	ledger	JJ
46545	1387	108	accounts	account	NNS
46545	1387	109	is	be	VBZ
46545	1387	110	taken	take	VBN
46545	1387	111	.	.	.
46545	1388	1	No	no	DT
46545	1388	2	attention	attention	NN
46545	1388	3	is	be	VBZ
46545	1388	4	paid	pay	VBN
46545	1388	5	to	to	IN
46545	1388	6	the	the	DT
46545	1388	7	accounts	account	NNS
46545	1388	8	which	which	WDT
46545	1388	9	are	be	VBP
46545	1388	10	closed	close	VBN
46545	1388	11	,	,	,
46545	1388	12	the	the	DT
46545	1388	13	open	open	JJ
46545	1388	14	accounts	account	NNS
46545	1388	15	being	be	VBG
46545	1388	16	only	only	RB
46545	1388	17	included	include	VBN
46545	1388	18	in	in	IN
46545	1388	19	the	the	DT
46545	1388	20	trial	trial	NN
46545	1388	21	balance	balance	NN
46545	1388	22	.	.	.
46545	1389	1	The	the	DT
46545	1389	2	proprietor	proprietor	NN
46545	1389	3	wishes	wish	VBZ
46545	1389	4	to	to	TO
46545	1389	5	know	know	VB
46545	1389	6	whether	whether	IN
46545	1389	7	the	the	DT
46545	1389	8	business	business	NN
46545	1389	9	has	have	VBZ
46545	1389	10	made	make	VBN
46545	1389	11	or	or	CC
46545	1389	12	lost	lose	VBN
46545	1389	13	money	money	NN
46545	1389	14	,	,	,
46545	1389	15	and	and	CC
46545	1389	16	what	what	WP
46545	1389	17	the	the	DT
46545	1389	18	gross	gross	JJ
46545	1389	19	and	and	CC
46545	1389	20	net	net	JJ
46545	1389	21	profits	profit	NNS
46545	1389	22	(	(	-LRB-
46545	1389	23	or	or	CC
46545	1389	24	the	the	DT
46545	1389	25	losses	loss	NNS
46545	1389	26	)	)	-RRB-
46545	1389	27	have	have	VBP
46545	1389	28	been	be	VBN
46545	1389	29	.	.	.
46545	1390	1	To	to	TO
46545	1390	2	obtain	obtain	VB
46545	1390	3	this	this	DT
46545	1390	4	information	information	NN
46545	1390	5	the	the	DT
46545	1390	6	books	book	NNS
46545	1390	7	are	be	VBP
46545	1390	8	to	to	TO
46545	1390	9	be	be	VB
46545	1390	10	closed	close	VBN
46545	1390	11	.	.	.
46545	1391	1	Before	before	IN
46545	1391	2	this	this	DT
46545	1391	3	process	process	NN
46545	1391	4	can	can	MD
46545	1391	5	be	be	VB
46545	1391	6	completed	complete	VBN
46545	1391	7	,	,	,
46545	1391	8	it	-PRON-	PRP
46545	1391	9	is	be	VBZ
46545	1391	10	necessary	necessary	JJ
46545	1391	11	to	to	TO
46545	1391	12	know	know	VB
46545	1391	13	the	the	DT
46545	1391	14	value	value	NN
46545	1391	15	of	of	IN
46545	1391	16	goods	good	NNS
46545	1391	17	now	now	RB
46545	1391	18	in	in	IN
46545	1391	19	stock	stock	NN
46545	1391	20	--	--	:
46545	1391	21	that	that	RB
46545	1391	22	is	is	RB
46545	1391	23	,	,	,
46545	1391	24	to	to	IN
46545	1391	25	_	_	NNP
46545	1391	26	take	take	VB
46545	1391	27	an	an	DT
46545	1391	28	inventory	inventory	NN
46545	1391	29	_	_	NNP
46545	1391	30	.	.	.
46545	1392	1	INVENTORY	inventory	NN
46545	1392	2	=	=	SYM
46545	1392	3	10.=	10.=	CD
46545	1392	4	An	an	DT
46545	1392	5	inventory	inventory	NN
46545	1392	6	is	be	VBZ
46545	1392	7	taken	take	VBN
46545	1392	8	by	by	IN
46545	1392	9	counting	count	VBG
46545	1392	10	,	,	,
46545	1392	11	measuring	measure	VBG
46545	1392	12	,	,	,
46545	1392	13	or	or	CC
46545	1392	14	weighing	weigh	VBG
46545	1392	15	all	all	DT
46545	1392	16	goods	good	NNS
46545	1392	17	in	in	IN
46545	1392	18	stock	stock	NN
46545	1392	19	.	.	.
46545	1393	1	The	the	DT
46545	1393	2	stock	stock	NN
46545	1393	3	is	be	VBZ
46545	1393	4	listed	list	VBN
46545	1393	5	on	on	IN
46545	1393	6	journal	journal	NNP
46545	1393	7	paper	paper	NNP
46545	1393	8	or	or	CC
46545	1393	9	in	in	IN
46545	1393	10	a	a	DT
46545	1393	11	day	day	NN
46545	1393	12	book	book	NN
46545	1393	13	,	,	,
46545	1393	14	listing	list	VBG
46545	1393	15	first	first	RB
46545	1393	16	the	the	DT
46545	1393	17	quantity	quantity	NN
46545	1393	18	;	;	:
46545	1393	19	second	second	LS
46545	1393	20	,	,	,
46545	1393	21	the	the	DT
46545	1393	22	name	name	NN
46545	1393	23	of	of	IN
46545	1393	24	the	the	DT
46545	1393	25	article	article	NN
46545	1393	26	;	;	:
46545	1393	27	third	third	LS
46545	1393	28	,	,	,
46545	1393	29	the	the	DT
46545	1393	30	price	price	NN
46545	1393	31	;	;	:
46545	1393	32	fourth	fourth	JJ
46545	1393	33	,	,	,
46545	1393	34	the	the	DT
46545	1393	35	value	value	NN
46545	1393	36	of	of	IN
46545	1393	37	each	each	DT
46545	1393	38	item	item	NN
46545	1393	39	.	.	.
46545	1394	1	[	[	-LRB-
46545	1394	2	Illustration	illustration	NN
46545	1394	3	:	:	:
46545	1394	4	Inventory	Inventory	NNP
46545	1394	5	Sheet	Sheet	NNP
46545	1394	6	]	]	-RRB-
46545	1394	7	[	[	-LRB-
46545	1394	8	Illustration	illustration	NN
46545	1394	9	:	:	:
46545	1394	10	Trial	Trial	NNP
46545	1394	11	Balance	Balance	NNP
46545	1394	12	]	]	-RRB-
46545	1394	13	=	=	SYM
46545	1394	14	11	11	CD
46545	1394	15	.	.	.
46545	1395	1	Pricing.=	Pricing.=	NNP
46545	1395	2	In	in	IN
46545	1395	3	taking	take	VBG
46545	1395	4	an	an	DT
46545	1395	5	inventory	inventory	NN
46545	1395	6	,	,	,
46545	1395	7	_	_	NNP
46545	1395	8	all	all	DT
46545	1395	9	goods	good	NNS
46545	1395	10	must	must	MD
46545	1395	11	be	be	VB
46545	1395	12	priced	price	VBN
46545	1395	13	at	at	IN
46545	1395	14	cost	cost	NN
46545	1395	15	--	--	:
46545	1395	16	never	never	RB
46545	1395	17	at	at	IN
46545	1395	18	the	the	DT
46545	1395	19	selling	selling	NN
46545	1395	20	price	price	NN
46545	1395	21	_	_	NNP
46545	1395	22	.	.	.
46545	1396	1	If	if	IN
46545	1396	2	selling	sell	VBG
46545	1396	3	prices	price	NNS
46545	1396	4	are	be	VBP
46545	1396	5	used	use	VBN
46545	1396	6	,	,	,
46545	1396	7	credit	credit	NN
46545	1396	8	is	be	VBZ
46545	1396	9	being	be	VBG
46545	1396	10	taken	take	VBN
46545	1396	11	for	for	IN
46545	1396	12	profits	profit	NNS
46545	1396	13	which	which	WDT
46545	1396	14	can	can	MD
46545	1396	15	not	not	RB
46545	1396	16	be	be	VB
46545	1396	17	earned	earn	VBN
46545	1396	18	until	until	IN
46545	1396	19	the	the	DT
46545	1396	20	goods	good	NNS
46545	1396	21	are	be	VBP
46545	1396	22	sold	sell	VBN
46545	1396	23	.	.	.
46545	1397	1	It	-PRON-	PRP
46545	1397	2	may	may	MD
46545	1397	3	even	even	RB
46545	1397	4	be	be	VB
46545	1397	5	found	find	VBN
46545	1397	6	advisable	advisable	JJ
46545	1397	7	at	at	IN
46545	1397	8	times	time	NNS
46545	1397	9	to	to	TO
46545	1397	10	list	list	VB
46545	1397	11	goods	good	NNS
46545	1397	12	at	at	IN
46545	1397	13	less	less	JJR
46545	1397	14	than	than	IN
46545	1397	15	cost	cost	NN
46545	1397	16	.	.	.
46545	1398	1	Some	some	DT
46545	1398	2	classes	class	NNS
46545	1398	3	of	of	IN
46545	1398	4	goods	good	NNS
46545	1398	5	deteriorate	deteriorate	VBP
46545	1398	6	;	;	:
46545	1398	7	at	at	IN
46545	1398	8	other	other	JJ
46545	1398	9	times	time	NNS
46545	1398	10	the	the	DT
46545	1398	11	stock	stock	NN
46545	1398	12	may	may	MD
46545	1398	13	contain	contain	VB
46545	1398	14	merchandise	merchandise	NN
46545	1398	15	that	that	WDT
46545	1398	16	was	be	VBD
46545	1398	17	purchased	purchase	VBN
46545	1398	18	on	on	IN
46545	1398	19	a	a	DT
46545	1398	20	high	high	JJ
46545	1398	21	market	market	NN
46545	1398	22	,	,	,
46545	1398	23	on	on	IN
46545	1398	24	which	which	WDT
46545	1398	25	prices	price	NNS
46545	1398	26	have	have	VBP
46545	1398	27	been	be	VBN
46545	1398	28	materially	materially	RB
46545	1398	29	lowered	lower	VBN
46545	1398	30	.	.	.
46545	1399	1	To	to	TO
46545	1399	2	price	price	VB
46545	1399	3	such	such	JJ
46545	1399	4	goods	good	NNS
46545	1399	5	at	at	IN
46545	1399	6	actual	actual	JJ
46545	1399	7	cost	cost	NN
46545	1399	8	prices	price	NNS
46545	1399	9	is	be	VBZ
46545	1399	10	creating	create	VBG
46545	1399	11	fictitious	fictitious	JJ
46545	1399	12	values	value	NNS
46545	1399	13	.	.	.
46545	1400	1	Conservatism	conservatism	NN
46545	1400	2	is	be	VBZ
46545	1400	3	necessary	necessary	JJ
46545	1400	4	in	in	IN
46545	1400	5	pricing	price	VBG
46545	1400	6	an	an	DT
46545	1400	7	inventory	inventory	NN
46545	1400	8	,	,	,
46545	1400	9	for	for	IN
46545	1400	10	the	the	DT
46545	1400	11	taking	taking	NN
46545	1400	12	of	of	IN
46545	1400	13	credit	credit	NN
46545	1400	14	for	for	IN
46545	1400	15	unearned	unearned	JJ
46545	1400	16	profits	profit	NNS
46545	1400	17	is	be	VBZ
46545	1400	18	wrong	wrong	JJ
46545	1400	19	in	in	IN
46545	1400	20	principle	principle	NN
46545	1400	21	.	.	.
46545	1401	1	This	this	DT
46545	1401	2	inventory	inventory	NN
46545	1401	3	shows	show	VBZ
46545	1401	4	the	the	DT
46545	1401	5	cost	cost	NN
46545	1401	6	of	of	IN
46545	1401	7	goods	good	NNS
46545	1401	8	in	in	IN
46545	1401	9	stock	stock	NN
46545	1401	10	to	to	TO
46545	1401	11	be	be	VB
46545	1401	12	$	$	$
46545	1401	13	1,042.77	1,042.77	CD
46545	1401	14	.	.	.
46545	1402	1	=	=	SYM
46545	1402	2	12	12	CD
46545	1402	3	.	.	.
46545	1403	1	Closing	close	VBG
46545	1403	2	the	the	DT
46545	1403	3	Books.=	books.=	NN
46545	1403	4	This	this	DT
46545	1403	5	is	be	VBZ
46545	1403	6	the	the	DT
46545	1403	7	process	process	NN
46545	1403	8	of	of	IN
46545	1403	9	balancing	balance	VBG
46545	1403	10	all	all	DT
46545	1403	11	revenue	revenue	NN
46545	1403	12	accounts	account	NNS
46545	1403	13	,	,	,
46545	1403	14	and	and	CC
46545	1403	15	transferring	transfer	VBG
46545	1403	16	the	the	DT
46545	1403	17	balances	balance	NNS
46545	1403	18	to	to	IN
46545	1403	19	the	the	DT
46545	1403	20	profit	profit	NN
46545	1403	21	and	and	CC
46545	1403	22	loss	loss	NN
46545	1403	23	account	account	NN
46545	1403	24	,	,	,
46545	1403	25	the	the	DT
46545	1403	26	balance	balance	NN
46545	1403	27	of	of	IN
46545	1403	28	the	the	DT
46545	1403	29	account	account	NN
46545	1403	30	being	be	VBG
46545	1403	31	finally	finally	RB
46545	1403	32	transferred	transfer	VBN
46545	1403	33	or	or	CC
46545	1403	34	closed	close	VBN
46545	1403	35	into	into	IN
46545	1403	36	the	the	DT
46545	1403	37	capital	capital	NN
46545	1403	38	,	,	,
46545	1403	39	surplus	surplus	NN
46545	1403	40	,	,	,
46545	1403	41	or	or	CC
46545	1403	42	deficiency	deficiency	NN
46545	1403	43	account	account	NN
46545	1403	44	,	,	,
46545	1403	45	as	as	IN
46545	1403	46	the	the	DT
46545	1403	47	case	case	NN
46545	1403	48	may	may	MD
46545	1403	49	be	be	VB
46545	1403	50	.	.	.
46545	1404	1	We	-PRON-	PRP
46545	1404	2	have	have	VBP
46545	1404	3	learned	learn	VBN
46545	1404	4	that	that	IN
46545	1404	5	in	in	IN
46545	1404	6	a	a	DT
46545	1404	7	single	single	JJ
46545	1404	8	proprietorship	proprietorship	NN
46545	1404	9	,	,	,
46545	1404	10	profit	profit	NN
46545	1404	11	and	and	CC
46545	1404	12	loss	loss	NN
46545	1404	13	is	be	VBZ
46545	1404	14	finally	finally	RB
46545	1404	15	closed	close	VBN
46545	1404	16	into	into	IN
46545	1404	17	capital	capital	NN
46545	1404	18	or	or	CC
46545	1404	19	investment	investment	NN
46545	1404	20	account	account	NN
46545	1404	21	.	.	.
46545	1405	1	[	[	-LRB-
46545	1405	2	Illustration	illustration	NN
46545	1405	3	:	:	:
46545	1405	4	ERECTING	erect	VBG
46545	1405	5	SHOP	SHOP	NNS
46545	1405	6	IN	in	IN
46545	1405	7	THE	the	DT
46545	1405	8	WORKS	WORKS	NNP
46545	1405	9	OF	of	IN
46545	1405	10	THE	the	DT
46545	1405	11	BALDWIN	BALDWIN	NNS
46545	1405	12	LOCOMOTIVE	LOCOMOTIVE	NNP
46545	1405	13	WORKS	WORKS	NNP
46545	1405	14	,	,	,
46545	1405	15	PHILADELPHIA	PHILADELPHIA	NNP
46545	1405	16	,	,	,
46545	1405	17	PENNA	PENNA	NNP
46545	1405	18	.	.	.
46545	1405	19	]	]	-RRB-
46545	1406	1	This	this	DT
46545	1406	2	being	be	VBG
46545	1406	3	a	a	DT
46545	1406	4	trading	trading	NN
46545	1406	5	business	business	NN
46545	1406	6	,	,	,
46545	1406	7	the	the	DT
46545	1406	8	first	first	JJ
46545	1406	9	step	step	NN
46545	1406	10	is	be	VBZ
46545	1406	11	to	to	TO
46545	1406	12	open	open	VB
46545	1406	13	a	a	DT
46545	1406	14	_	_	NNP
46545	1406	15	trading	trading	NN
46545	1406	16	account	account	NN
46545	1406	17	_	_	NNP
46545	1406	18	for	for	IN
46545	1406	19	the	the	DT
46545	1406	20	purpose	purpose	NN
46545	1406	21	of	of	IN
46545	1406	22	finding	find	VBG
46545	1406	23	the	the	DT
46545	1406	24	gross	gross	JJ
46545	1406	25	profit	profit	NN
46545	1406	26	.	.	.
46545	1407	1	The	the	DT
46545	1407	2	accounts	account	NNS
46545	1407	3	now	now	RB
46545	1407	4	in	in	IN
46545	1407	5	the	the	DT
46545	1407	6	ledger	ledger	NN
46545	1407	7	to	to	TO
46545	1407	8	be	be	VB
46545	1407	9	closed	close	VBN
46545	1407	10	into	into	IN
46545	1407	11	trading	trading	NN
46545	1407	12	account	account	NN
46545	1407	13	are	be	VBP
46545	1407	14	_	_	NNP
46545	1407	15	merchandise	merchandise	NN
46545	1407	16	_	_	NNP
46545	1407	17	,	,	,
46545	1407	18	_	_	NNP
46545	1407	19	inventory	inventory	NN
46545	1407	20	_	_	NNP
46545	1407	21	,	,	,
46545	1407	22	and	and	CC
46545	1407	23	_	_	NNP
46545	1407	24	purchases	purchase	NNS
46545	1407	25	_	_	NNP
46545	1407	26	,	,	,
46545	1407	27	which	which	WDT
46545	1407	28	are	be	VBP
46545	1407	29	entered	enter	VBN
46545	1407	30	on	on	IN
46545	1407	31	the	the	DT
46545	1407	32	debit	debit	NN
46545	1407	33	side	side	NN
46545	1407	34	;	;	:
46545	1407	35	and	and	CC
46545	1407	36	_	_	NNP
46545	1407	37	sales	sale	NNS
46545	1407	38	account	account	NN
46545	1407	39	_	_	NNP
46545	1407	40	,	,	,
46545	1407	41	which	which	WDT
46545	1407	42	is	be	VBZ
46545	1407	43	entered	enter	VBN
46545	1407	44	on	on	IN
46545	1407	45	the	the	DT
46545	1407	46	credit	credit	NN
46545	1407	47	side	side	NN
46545	1407	48	.	.	.
46545	1408	1	The	the	DT
46545	1408	2	present	present	JJ
46545	1408	3	inventory	inventory	NN
46545	1408	4	is	be	VBZ
46545	1408	5	now	now	RB
46545	1408	6	entered	enter	VBN
46545	1408	7	on	on	IN
46545	1408	8	the	the	DT
46545	1408	9	credit	credit	NN
46545	1408	10	side	side	NN
46545	1408	11	;	;	:
46545	1408	12	the	the	DT
46545	1408	13	two	two	CD
46545	1408	14	sides	side	NNS
46545	1408	15	of	of	IN
46545	1408	16	the	the	DT
46545	1408	17	account	account	NN
46545	1408	18	are	be	VBP
46545	1408	19	footed	foot	VBN
46545	1408	20	;	;	:
46545	1408	21	and	and	CC
46545	1408	22	the	the	DT
46545	1408	23	difference	difference	NN
46545	1408	24	or	or	CC
46545	1408	25	balance	balance	NN
46545	1408	26	represents	represent	VBZ
46545	1408	27	the	the	DT
46545	1408	28	gross	gross	JJ
46545	1408	29	gain	gain	NN
46545	1408	30	or	or	CC
46545	1408	31	loss	loss	NN
46545	1408	32	.	.	.
46545	1409	1	=	=	NFP
46545	1409	2	13.=	13.=	CD
46545	1409	3	The	the	DT
46545	1409	4	trading	trading	NN
46545	1409	5	account	account	NN
46545	1409	6	shows	show	VBZ
46545	1409	7	a	a	DT
46545	1409	8	credit	credit	NN
46545	1409	9	balance	balance	NN
46545	1409	10	or	or	CC
46545	1409	11	gross	gross	JJ
46545	1409	12	profit	profit	NN
46545	1409	13	of	of	IN
46545	1409	14	$	$	$
46545	1409	15	92.00	92.00	CD
46545	1409	16	.	.	.
46545	1410	1	This	this	DT
46545	1410	2	balance	balance	NN
46545	1410	3	is	be	VBZ
46545	1410	4	now	now	RB
46545	1410	5	closed	close	VBN
46545	1410	6	into	into	IN
46545	1410	7	profit	profit	NN
46545	1410	8	and	and	CC
46545	1410	9	loss	loss	NN
46545	1410	10	,	,	,
46545	1410	11	being	be	VBG
46545	1410	12	entered	enter	VBN
46545	1410	13	on	on	IN
46545	1410	14	the	the	DT
46545	1410	15	credit	credit	NN
46545	1410	16	side	side	NN
46545	1410	17	.	.	.
46545	1411	1	The	the	DT
46545	1411	2	only	only	JJ
46545	1411	3	revenue	revenue	NN
46545	1411	4	account	account	NN
46545	1411	5	now	now	RB
46545	1411	6	open	open	JJ
46545	1411	7	is	be	VBZ
46545	1411	8	expense	expense	NN
46545	1411	9	,	,	,
46545	1411	10	which	which	WDT
46545	1411	11	shows	show	VBZ
46545	1411	12	a	a	DT
46545	1411	13	debit	debit	NN
46545	1411	14	balance	balance	NN
46545	1411	15	of	of	IN
46545	1411	16	$	$	$
46545	1411	17	38.00	38.00	CD
46545	1411	18	.	.	.
46545	1412	1	This	this	DT
46545	1412	2	is	be	VBZ
46545	1412	3	a	a	DT
46545	1412	4	revenue	revenue	NN
46545	1412	5	expenditure	expenditure	NN
46545	1412	6	,	,	,
46545	1412	7	representing	represent	VBG
46545	1412	8	a	a	DT
46545	1412	9	loss	loss	NN
46545	1412	10	,	,	,
46545	1412	11	and	and	CC
46545	1412	12	is	be	VBZ
46545	1412	13	therefore	therefore	RB
46545	1412	14	transferred	transfer	VBN
46545	1412	15	to	to	IN
46545	1412	16	the	the	DT
46545	1412	17	debit	debit	NN
46545	1412	18	or	or	CC
46545	1412	19	loss	loss	NN
46545	1412	20	side	side	NN
46545	1412	21	of	of	IN
46545	1412	22	profit	profit	NN
46545	1412	23	and	and	CC
46545	1412	24	loss	loss	NN
46545	1412	25	account	account	NN
46545	1412	26	.	.	.
46545	1413	1	Profit	profit	NN
46545	1413	2	and	and	CC
46545	1413	3	loss	loss	NN
46545	1413	4	shows	show	VBZ
46545	1413	5	a	a	DT
46545	1413	6	credit	credit	NN
46545	1413	7	balance	balance	NN
46545	1413	8	or	or	CC
46545	1413	9	net	net	JJ
46545	1413	10	profit	profit	NN
46545	1413	11	of	of	IN
46545	1413	12	$	$	$
46545	1413	13	54.00	54.00	CD
46545	1413	14	.	.	.
46545	1414	1	The	the	DT
46545	1414	2	balance	balance	NN
46545	1414	3	closes	close	VBZ
46545	1414	4	into	into	IN
46545	1414	5	the	the	DT
46545	1414	6	account	account	NN
46545	1414	7	of	of	IN
46545	1414	8	the	the	DT
46545	1414	9	proprietor	proprietor	NN
46545	1414	10	,	,	,
46545	1414	11	where	where	WRB
46545	1414	12	it	-PRON-	PRP
46545	1414	13	is	be	VBZ
46545	1414	14	entered	enter	VBN
46545	1414	15	on	on	IN
46545	1414	16	the	the	DT
46545	1414	17	credit	credit	NN
46545	1414	18	side	side	NN
46545	1414	19	increasing	increase	VBG
46545	1414	20	his	-PRON-	PRP$
46545	1414	21	net	net	JJ
46545	1414	22	investment	investment	NN
46545	1414	23	to	to	IN
46545	1414	24	$	$	$
46545	1414	25	1,487.00	1,487.00	CD
46545	1414	26	.	.	.
46545	1415	1	NOTE	note	NN
46545	1415	2	--	--	:
46545	1415	3	Complete	complete	JJ
46545	1415	4	postings	posting	NNS
46545	1415	5	from	from	IN
46545	1415	6	page	page	NN
46545	1415	7	4	4	CD
46545	1415	8	of	of	IN
46545	1415	9	the	the	DT
46545	1415	10	journal	journal	NN
46545	1415	11	.	.	.
46545	1416	1	=	=	NFP
46545	1416	2	14.=	14.=	CD
46545	1416	3	_	_	NNP
46545	1416	4	A	a	DT
46545	1416	5	balance	balance	NN
46545	1416	6	sheet	sheet	NN
46545	1416	7	_	_	NNP
46545	1416	8	should	should	MD
46545	1416	9	now	now	RB
46545	1416	10	be	be	VB
46545	1416	11	prepared	prepare	VBN
46545	1416	12	;	;	:
46545	1416	13	and	and	CC
46545	1416	14	if	if	IN
46545	1416	15	our	-PRON-	PRP$
46545	1416	16	work	work	NN
46545	1416	17	is	be	VBZ
46545	1416	18	correct	correct	JJ
46545	1416	19	in	in	IN
46545	1416	20	every	every	DT
46545	1416	21	particular	particular	JJ
46545	1416	22	,	,	,
46545	1416	23	the	the	DT
46545	1416	24	present	present	JJ
46545	1416	25	worth	worth	NN
46545	1416	26	will	will	MD
46545	1416	27	correspond	correspond	VB
46545	1416	28	in	in	IN
46545	1416	29	amount	amount	NN
46545	1416	30	with	with	IN
46545	1416	31	the	the	DT
46545	1416	32	net	net	JJ
46545	1416	33	investment	investment	NN
46545	1416	34	shown	show	VBN
46545	1416	35	by	by	IN
46545	1416	36	the	the	DT
46545	1416	37	proprietor	proprietor	NN
46545	1416	38	's	's	POS
46545	1416	39	account	account	NN
46545	1416	40	.	.	.
46545	1417	1	BALANCE	BALANCE	NNP
46545	1417	2	SHEET	SHEET	NNP
46545	1417	3	,	,	,
46545	1417	4	Nov.	November	NNP
46545	1417	5	30	30	CD
46545	1417	6	_	_	NNP
46545	1417	7	Assets	Assets	NNPS
46545	1417	8	_	_	NNP
46545	1417	9	Cash	Cash	NNP
46545	1417	10	$	$	$
46545	1417	11	535.62	535.62	CD
46545	1417	12	Accounts	account	NNS
46545	1417	13	Receivable	receivable	JJ
46545	1417	14	57.63	57.63	CD
46545	1417	15	--------	--------	:
46545	1417	16	$	$	$
46545	1417	17	593.25	593.25	CD
46545	1417	18	Merchandise	Merchandise	NNP
46545	1417	19	Inventory	inventory	NN
46545	1417	20	1,042.77	1,042.77	CD
46545	1417	21	1,042.77	1,042.77	CD
46545	1417	22	1,636.02	1,636.02	CD
46545	1417	23	--------	--------	NFP
46545	1417	24	_	_	NNP
46545	1417	25	Liabilities	Liabilities	NNPS
46545	1417	26	_	_	NNP
46545	1417	27	Sundry	Sundry	NNP
46545	1417	28	Accounts	Accounts	NNPS
46545	1417	29	Payable	Payable	NNP
46545	1417	30	149.02	149.02	CD
46545	1417	31	149.02	149.02	CD
46545	1417	32	--------	--------	NFP
46545	1417	33	Present	Present	NNP
46545	1417	34	Worth	Worth	NNP
46545	1417	35	$	$	$
46545	1417	36	1,487.00	1,487.00	CD
46545	1417	37	[	[	-LRB-
46545	1417	38	Illustration	illustration	NN
46545	1417	39	:	:	:
46545	1417	40	Closing	Closing	NNP
46545	1417	41	Entries	Entries	NNPS
46545	1417	42	,	,	,
46545	1417	43	Trading	Trading	NNP
46545	1417	44	and	and	CC
46545	1417	45	Profit	Profit	NNP
46545	1417	46	and	and	CC
46545	1417	47	Loss	Loss	NNP
46545	1417	48	Accounts	Accounts	NNPS
46545	1417	49	]	]	-RRB-
46545	1417	50	EXERCISE	EXERCISE	NNP
46545	1417	51	=	=	NFP
46545	1417	52	15.=	15.=	CD
46545	1417	53	On	on	IN
46545	1417	54	a	a	DT
46545	1417	55	certain	certain	JJ
46545	1417	56	date	date	NN
46545	1417	57	the	the	DT
46545	1417	58	assets	asset	NNS
46545	1417	59	and	and	CC
46545	1417	60	liabilities	liability	NNS
46545	1417	61	of	of	IN
46545	1417	62	John	John	NNP
46545	1417	63	Noble	Noble	NNP
46545	1417	64	are	be	VBP
46545	1417	65	as	as	IN
46545	1417	66	follows	follow	VBZ
46545	1417	67	:	:	:
46545	1417	68	ASSETS	asset	NNS
46545	1417	69	:	:	:
46545	1417	70	cash	cash	NN
46545	1417	71	,	,	,
46545	1417	72	$	$	$
46545	1417	73	450.00	450.00	CD
46545	1417	74	;	;	:
46545	1417	75	inventory	inventory	NN
46545	1417	76	,	,	,
46545	1417	77	$	$	$
46545	1417	78	762.50	762.50	CD
46545	1417	79	;	;	:
46545	1417	80	due	due	JJ
46545	1417	81	from	from	IN
46545	1417	82	sundry	sundry	JJ
46545	1417	83	debtors	debtor	NNS
46545	1417	84	--	--	:
46545	1417	85	John	John	NNP
46545	1417	86	Lane	Lane	NNP
46545	1417	87	$	$	$
46545	1417	88	30.00	30.00	CD
46545	1417	89	,	,	,
46545	1417	90	Henry	Henry	NNP
46545	1417	91	Watson	Watson	NNP
46545	1417	92	$	$	$
46545	1417	93	17.60	17.60	CD
46545	1417	94	,	,	,
46545	1417	95	D.	D.	NNP
46545	1417	96	B	B	NNP
46545	1417	97	Olin	Olin	NNP
46545	1417	98	$	$	$
46545	1417	99	27.60	27.60	CD
46545	1417	100	.	.	.
46545	1418	1	LIABILITIES	liability	NNS
46545	1418	2	:	:	:
46545	1418	3	due	due	JJ
46545	1418	4	sundry	sundry	JJ
46545	1418	5	creditors	creditor	NNS
46545	1418	6	--	--	:
46545	1418	7	Perkins	Perkins	NNP
46545	1418	8	&	&	CC
46545	1418	9	Co.	Co.	NNP
46545	1418	10	$	$	$
46545	1418	11	90.00	90.00	CD
46545	1418	12	,	,	,
46545	1418	13	F.	F.	NNP
46545	1418	14	C.	C.	NNP
46545	1418	15	Watkins	Watkins	NNP
46545	1418	16	$	$	$
46545	1418	17	54.00	54.00	CD
46545	1418	18	.	.	.
46545	1419	1	The	the	DT
46545	1419	2	following	follow	VBG
46545	1419	3	transactions	transaction	NNS
46545	1419	4	take	take	VBP
46545	1419	5	place	place	NN
46545	1419	6	:	:	:
46545	1419	7	April	April	NNP
46545	1419	8	1	1	CD
46545	1419	9	:	:	:
46545	1419	10	Sold	sell	VBN
46545	1419	11	to	to	IN
46545	1419	12	Wm	Wm	NNP
46545	1419	13	.	.	.
46545	1420	1	Aultman	Aultman	NNP
46545	1420	2	on	on	IN
46545	1420	3	account	account	NN
46545	1420	4	,	,	,
46545	1420	5	1	1	CD
46545	1420	6	bbl	bbl	NN
46545	1420	7	.	.	.
46545	1421	1	apples	apple	NNS
46545	1421	2	$	$	$
46545	1421	3	4.50	4.50	CD
46545	1421	4	;	;	:
46545	1421	5	10	10	CD
46545	1421	6	bu	bu	NNP
46545	1421	7	.	.	.
46545	1422	1	corn	corn	NN
46545	1422	2	@	@	CD
46545	1422	3	48c	48c	CD
46545	1422	4	.	.	.
46545	1423	1	Bought	buy	VBN
46545	1423	2	from	from	IN
46545	1423	3	Mills	Mills	NNP
46545	1423	4	&	&	CC
46545	1423	5	Sweet	Sweet	NNP
46545	1423	6	,	,	,
46545	1423	7	114	114	CD
46545	1423	8	#	#	NN
46545	1423	9	cheese	cheese	NN
46545	1423	10	at	at	IN
46545	1423	11	11c	11c	NNS
46545	1423	12	.	.	.
46545	1424	1	April	April	NNP
46545	1424	2	2	2	CD
46545	1424	3	.	.	.
46545	1425	1	Sold	sell	VBN
46545	1425	2	to	to	IN
46545	1425	3	Henry	Henry	NNP
46545	1425	4	Watson	Watson	NNP
46545	1425	5	on	on	IN
46545	1425	6	account	account	NN
46545	1425	7	,	,	,
46545	1425	8	10	10	CD
46545	1425	9	bu	bu	NNP
46545	1425	10	.	.	.
46545	1426	1	potatoes	potato	NNS
46545	1426	2	@	@	NFP
46545	1426	3	75c	75c	NNPS
46545	1426	4	;	;	:
46545	1426	5	D.	D.	NNP
46545	1426	6	B.	B.	NNP
46545	1426	7	Olin	Olin	NNP
46545	1426	8	paid	pay	VBD
46545	1426	9	his	-PRON-	PRP$
46545	1426	10	account	account	NN
46545	1426	11	in	in	IN
46545	1426	12	cash	cash	NN
46545	1426	13	;	;	,
46545	1426	14	sold	sell	VBN
46545	1426	15	for	for	IN
46545	1426	16	cash	cash	NN
46545	1426	17	,	,	,
46545	1426	18	miscellaneous	miscellaneous	JJ
46545	1426	19	merchandise	merchandise	NN
46545	1426	20	$	$	$
46545	1426	21	17.20	17.20	CD
46545	1426	22	.	.	.
46545	1427	1	April	April	NNP
46545	1427	2	3	3	CD
46545	1427	3	.	.	.
46545	1428	1	Sold	sell	VBN
46545	1428	2	to	to	IN
46545	1428	3	Andrew	Andrew	NNP
46545	1428	4	Nevin	Nevin	NNP
46545	1428	5	on	on	IN
46545	1428	6	account	account	NN
46545	1428	7	,	,	,
46545	1428	8	20	20	CD
46545	1428	9	#	#	$
46545	1428	10	lard	lard	NN
46545	1428	11	at	at	IN
46545	1428	12	11c	11c	CD
46545	1428	13	,	,	,
46545	1428	14	14	14	CD
46545	1428	15	-	-	SYM
46545	1428	16	1/2	1/2	CD
46545	1428	17	#	#	$
46545	1428	18	ham	ham	NN
46545	1428	19	at	at	IN
46545	1428	20	15c	15c	NNS
46545	1428	21	;	;	,
46545	1428	22	sold	sell	VBN
46545	1428	23	to	to	IN
46545	1428	24	Homer	Homer	NNP
46545	1428	25	Miller	Miller	NNP
46545	1428	26	on	on	IN
46545	1428	27	account	account	NN
46545	1428	28	,	,	,
46545	1428	29	1/4	1/4	CD
46545	1428	30	bbl	bbl	NN
46545	1428	31	.	.	.
46545	1429	1	flour	flour	NN
46545	1429	2	,	,	,
46545	1429	3	$	$	$
46545	1429	4	1.55	1.55	CD
46545	1429	5	,	,	,
46545	1429	6	3	3	CD
46545	1429	7	doz	doz	NN
46545	1429	8	.	.	.
46545	1430	1	eggs	egg	NNS
46545	1430	2	@	@	SYM
46545	1430	3	26c	26c	NNS
46545	1430	4	,	,	,
46545	1430	5	20	20	CD
46545	1430	6	#	#	NN
46545	1430	7	sugar	sugar	NN
46545	1430	8	@	@	NFP
46545	1430	9	5	5	CD
46545	1430	10	-	-	SYM
46545	1430	11	1/4c	1/4c	CD
46545	1430	12	;	;	,
46545	1430	13	sold	sell	VBN
46545	1430	14	for	for	IN
46545	1430	15	cash	cash	NN
46545	1430	16	,	,	,
46545	1430	17	miscellaneous	miscellaneous	JJ
46545	1430	18	merchandise	merchandise	NN
46545	1430	19	$	$	$
46545	1430	20	18.60	18.60	CD
46545	1430	21	.	.	.
46545	1431	1	April	April	NNP
46545	1431	2	4	4	CD
46545	1431	3	.	.	.
46545	1432	1	Paid	Paid	NNP
46545	1432	2	Perkins	Perkins	NNP
46545	1432	3	&	&	CC
46545	1432	4	Co.	Co.	NNP
46545	1432	5	,	,	,
46545	1432	6	cash	cash	NN
46545	1432	7	90.00	90.00	CD
46545	1432	8	;	;	:
46545	1432	9	sold	sell	VBD
46545	1432	10	Marvin	Marvin	NNP
46545	1432	11	Stetson	Stetson	NNP
46545	1432	12	1	1	CD
46545	1432	13	bbl	bbl	NN
46545	1432	14	.	.	.
46545	1433	1	apples	apple	NNS
46545	1433	2	$	$	$
46545	1433	3	4.50	4.50	CD
46545	1433	4	,	,	,
46545	1433	5	2	2	CD
46545	1433	6	#	#	NN
46545	1433	7	coffee	coffee	NN
46545	1433	8	@	@	IN
46545	1433	9	40c	40c	CD
46545	1433	10	,	,	,
46545	1433	11	1	1	CD
46545	1433	12	#	#	$
46545	1433	13	tea	tea	NN
46545	1433	14	@	@	CD
46545	1433	15	60c	60c	NNS
46545	1433	16	;	;	:
46545	1433	17	Wm	Wm	NNP
46545	1433	18	.	.	.
46545	1434	1	Aultman	Aultman	NNP
46545	1434	2	paid	pay	VBD
46545	1434	3	his	-PRON-	PRP$
46545	1434	4	account	account	NN
46545	1434	5	in	in	IN
46545	1434	6	full	full	JJ
46545	1434	7	;	;	:
46545	1434	8	sold	sell	VBN
46545	1434	9	for	for	IN
46545	1434	10	cash	cash	NN
46545	1434	11	,	,	,
46545	1434	12	miscellaneous	miscellaneous	JJ
46545	1434	13	merchandise	merchandise	NN
46545	1434	14	$	$	$
46545	1434	15	16.30	16.30	CD
46545	1434	16	.	.	.
46545	1435	1	April	April	NNP
46545	1435	2	5	5	CD
46545	1435	3	.	.	.
46545	1436	1	Bought	buy	VBN
46545	1436	2	from	from	IN
46545	1436	3	Geneva	Geneva	NNP
46545	1436	4	Milling	Milling	NNP
46545	1436	5	Co.	Co.	NNP
46545	1436	6	100	100	CD
46545	1436	7	bbls	bbl	VBN
46545	1436	8	.	.	.
46545	1437	1	flour	flour	NN
46545	1437	2	@	@	IN
46545	1437	3	$	$	$
46545	1437	4	3.25	3.25	CD
46545	1437	5	;	;	:
46545	1437	6	sold	sell	VBN
46545	1437	7	to	to	IN
46545	1437	8	D.	D.	NNP
46545	1437	9	Wiseman	Wiseman	NNP
46545	1437	10	2	2	CD
46545	1437	11	bbls	bbls	NNP
46545	1437	12	.	.	.
46545	1438	1	salt	salt	NN
46545	1438	2	@	@	IN
46545	1438	3	$	$	$
46545	1438	4	1.10	1.10	CD
46545	1438	5	,	,	,
46545	1438	6	10	10	CD
46545	1438	7	#	#	NN
46545	1438	8	sugar	sugar	NN
46545	1438	9	@	@	NFP
46545	1438	10	5	5	CD
46545	1438	11	-	-	SYM
46545	1438	12	1/2c	1/2c	CD
46545	1438	13	;	;	:
46545	1438	14	sold	sell	VBN
46545	1438	15	for	for	IN
46545	1438	16	cash	cash	NN
46545	1438	17	,	,	,
46545	1438	18	miscellaneous	miscellaneous	JJ
46545	1438	19	merchandise	merchandise	NN
46545	1438	20	$	$	$
46545	1438	21	14.90	14.90	CD
46545	1438	22	.	.	.
46545	1439	1	April	April	NNP
46545	1439	2	6	6	CD
46545	1439	3	.	.	.
46545	1440	1	Sold	sell	VBN
46545	1440	2	F.	F.	NNP
46545	1440	3	C.	C.	NNP
46545	1440	4	Watkins	Watkins	NNP
46545	1440	5	20	20	CD
46545	1440	6	bu	bu	NNP
46545	1440	7	.	.	.
46545	1441	1	corn	corn	NN
46545	1441	2	@	@	NFP
46545	1441	3	35c	35c	CD
46545	1441	4	,	,	,
46545	1441	5	10	10	CD
46545	1441	6	#	#	$
46545	1441	7	butter	butter	NN
46545	1441	8	@	@	NFP
46545	1441	9	30c	30c	NNS
46545	1441	10	,	,	,
46545	1441	11	1	1	CD
46545	1441	12	vinegar	vinegar	NN
46545	1441	13	cask	cask	NN
46545	1441	14	$	$	$
46545	1441	15	1.50	1.50	CD
46545	1441	16	;	;	:
46545	1441	17	paid	pay	VBN
46545	1441	18	F.	F.	NNP
46545	1441	19	C.	C.	NNP
46545	1441	20	Watkins	Watkins	NNP
46545	1441	21	cash	cash	NN
46545	1441	22	$	$	$
46545	1441	23	42.50	42.50	CD
46545	1441	24	;	;	:
46545	1441	25	Henry	Henry	NNP
46545	1441	26	Watson	Watson	NNP
46545	1441	27	paid	pay	VBD
46545	1441	28	his	-PRON-	PRP$
46545	1441	29	account	account	NN
46545	1441	30	in	in	IN
46545	1441	31	full	full	JJ
46545	1441	32	;	;	:
46545	1441	33	paid	pay	VBN
46545	1441	34	1	1	CD
46545	1441	35	month	month	NN
46545	1441	36	's	's	POS
46545	1441	37	rent	rent	NN
46545	1441	38	$	$	$
46545	1441	39	35.00	35.00	CD
46545	1441	40	;	;	:
46545	1441	41	paid	pay	VBN
46545	1441	42	clerk	clerk	NN
46545	1441	43	hire	hire	VB
46545	1441	44	$	$	$
46545	1441	45	7.00	7.00	CD
46545	1441	46	;	;	:
46545	1441	47	sold	sell	VBN
46545	1441	48	for	for	IN
46545	1441	49	cash	cash	NN
46545	1441	50	,	,	,
46545	1441	51	merchandise	merchandise	VB
46545	1441	52	$	$	$
46545	1441	53	27.90	27.90	CD
46545	1441	54	.	.	.
46545	1442	1	At	at	IN
46545	1442	2	the	the	DT
46545	1442	3	close	close	NN
46545	1442	4	of	of	IN
46545	1442	5	business	business	NN
46545	1442	6	,	,	,
46545	1442	7	the	the	DT
46545	1442	8	merchandise	merchandise	NN
46545	1442	9	inventory	inventory	NN
46545	1442	10	was	be	VBD
46545	1442	11	$	$	$
46545	1442	12	987.75	987.75	CD
46545	1442	13	.	.	.
46545	1443	1	Using	use	VBG
46545	1443	2	journal	journal	NN
46545	1443	3	,	,	,
46545	1443	4	cash	cash	NN
46545	1443	5	book	book	NN
46545	1443	6	,	,	,
46545	1443	7	and	and	CC
46545	1443	8	ledger	ledger	NNP
46545	1443	9	,	,	,
46545	1443	10	open	open	VB
46545	1443	11	the	the	DT
46545	1443	12	books	book	NNS
46545	1443	13	,	,	,
46545	1443	14	enter	enter	VB
46545	1443	15	and	and	CC
46545	1443	16	post	post	VB
46545	1443	17	these	these	DT
46545	1443	18	transactions	transaction	NNS
46545	1443	19	Make	make	VBP
46545	1443	20	a	a	DT
46545	1443	21	trial	trial	NN
46545	1443	22	balance	balance	NN
46545	1443	23	and	and	CC
46545	1443	24	a	a	DT
46545	1443	25	balance	balance	NN
46545	1443	26	sheet	sheet	NN
46545	1443	27	,	,	,
46545	1443	28	showing	show	VBG
46545	1443	29	present	present	JJ
46545	1443	30	worth	worth	NN
46545	1443	31	.	.	.
46545	1444	1	Does	do	VBZ
46545	1444	2	the	the	DT
46545	1444	3	business	business	NN
46545	1444	4	show	show	VB
46545	1444	5	a	a	DT
46545	1444	6	profit	profit	NN
46545	1444	7	or	or	CC
46545	1444	8	a	a	DT
46545	1444	9	loss	loss	NN
46545	1444	10	,	,	,
46545	1444	11	and	and	CC
46545	1444	12	how	how	WRB
46545	1444	13	much	much	JJ
46545	1444	14	?	?	.
46545	1445	1	How	how	WRB
46545	1445	2	is	be	VBZ
46545	1445	3	the	the	DT
46545	1445	4	amount	amount	NN
46545	1445	5	determined	determine	VBN
46545	1445	6	from	from	IN
46545	1445	7	the	the	DT
46545	1445	8	balance	balance	NN
46545	1445	9	sheet	sheet	NN
46545	1445	10	?	?	.
46545	1446	1	Close	close	VB
46545	1446	2	the	the	DT
46545	1446	3	books	book	NNS
46545	1446	4	into	into	IN
46545	1446	5	the	the	DT
46545	1446	6	proper	proper	JJ
46545	1446	7	accounts	account	NNS
46545	1446	8	,	,	,
46545	1446	9	showing	show	VBG
46545	1446	10	gross	gross	JJ
46545	1446	11	and	and	CC
46545	1446	12	net	net	JJ
46545	1446	13	profit	profit	NN
46545	1446	14	and	and	CC
46545	1446	15	loss	loss	NN
46545	1446	16	.	.	.
46545	1447	1	To	to	IN
46545	1447	2	what	what	WDT
46545	1447	3	account	account	NN
46545	1447	4	is	be	VBZ
46545	1447	5	the	the	DT
46545	1447	6	profit	profit	NN
46545	1447	7	or	or	CC
46545	1447	8	loss	loss	NN
46545	1447	9	transferred	transfer	VBN
46545	1447	10	?	?	.
46545	1448	1	RETAIL	retail	JJ
46545	1448	2	COAL	COAL	NNP
46545	1448	3	BOOKS	BOOKS	NNP
46545	1448	4	=	=	SYM
46545	1448	5	16.=	16.=	CD
46545	1448	6	The	the	DT
46545	1448	7	proprietor	proprietor	NN
46545	1448	8	wishes	wish	VBZ
46545	1448	9	to	to	TO
46545	1448	10	retire	retire	VB
46545	1448	11	from	from	IN
46545	1448	12	the	the	DT
46545	1448	13	grocery	grocery	NN
46545	1448	14	business	business	NN
46545	1448	15	,	,	,
46545	1448	16	and	and	CC
46545	1448	17	,	,	,
46545	1448	18	having	have	VBG
46545	1448	19	an	an	DT
46545	1448	20	opportunity	opportunity	NN
46545	1448	21	to	to	TO
46545	1448	22	sell	sell	VB
46545	1448	23	the	the	DT
46545	1448	24	stock	stock	NN
46545	1448	25	at	at	IN
46545	1448	26	inventory	inventory	NN
46545	1448	27	value	value	NN
46545	1448	28	,	,	,
46545	1448	29	does	do	VBZ
46545	1448	30	so	so	RB
46545	1448	31	,	,	,
46545	1448	32	receiving	receive	VBG
46545	1448	33	$	$	$
46545	1448	34	1,042.77	1,042.77	CD
46545	1448	35	in	in	IN
46545	1448	36	cash	cash	NN
46545	1448	37	.	.	.
46545	1449	1	He	-PRON-	PRP
46545	1449	2	immediately	immediately	RB
46545	1449	3	pays	pay	VBZ
46545	1449	4	sundry	sundry	JJ
46545	1449	5	accounts	account	NNS
46545	1449	6	payable	payable	JJ
46545	1449	7	,	,	,
46545	1449	8	$	$	$
46545	1449	9	149.02	149.02	CD
46545	1449	10	.	.	.
46545	1450	1	He	-PRON-	PRP
46545	1450	2	collects	collect	VBZ
46545	1450	3	all	all	DT
46545	1450	4	accounts	account	NNS
46545	1450	5	receivable	receivable	JJ
46545	1450	6	except	except	IN
46545	1450	7	the	the	DT
46545	1450	8	amount	amount	NN
46545	1450	9	due	due	JJ
46545	1450	10	from	from	IN
46545	1450	11	L.	L.	NNP
46545	1450	12	B.	B.	NNP
46545	1450	13	Jenkins	Jenkins	NNP
46545	1450	14	,	,	,
46545	1450	15	$	$	$
46545	1450	16	24.45	24.45	CD
46545	1450	17	.	.	.
46545	1451	1	This	this	DT
46545	1451	2	leaves	leave	VBZ
46545	1451	3	him	-PRON-	PRP
46545	1451	4	with	with	IN
46545	1451	5	assets	asset	NNS
46545	1451	6	consisting	consist	VBG
46545	1451	7	of	of	IN
46545	1451	8	cash	cash	NN
46545	1451	9	$	$	$
46545	1451	10	1,462.55	1,462.55	CD
46545	1451	11	;	;	:
46545	1451	12	due	due	JJ
46545	1451	13	from	from	IN
46545	1451	14	L.	L.	NNP
46545	1451	15	B.	B.	NNP
46545	1451	16	Jenkins	Jenkins	NNP
46545	1451	17	,	,	,
46545	1451	18	$	$	$
46545	1451	19	24.45	24.45	CD
46545	1451	20	;	;	:
46545	1451	21	and	and	CC
46545	1451	22	no	no	DT
46545	1451	23	liabilities	liability	NNS
46545	1451	24	.	.	.
46545	1452	1	He	-PRON-	PRP
46545	1452	2	next	next	JJ
46545	1452	3	engages	engage	NNS
46545	1452	4	in	in	IN
46545	1452	5	the	the	DT
46545	1452	6	retail	retail	JJ
46545	1452	7	coal	coal	NN
46545	1452	8	business	business	NN
46545	1452	9	,	,	,
46545	1452	10	investing	invest	VBG
46545	1452	11	his	-PRON-	PRP$
46545	1452	12	entire	entire	JJ
46545	1452	13	assets	asset	NNS
46545	1452	14	.	.	.
46545	1453	1	He	-PRON-	PRP
46545	1453	2	rents	rent	VBZ
46545	1453	3	an	an	DT
46545	1453	4	office	office	NN
46545	1453	5	and	and	CC
46545	1453	6	yards	yard	NNS
46545	1453	7	at	at	IN
46545	1453	8	$	$	$
46545	1453	9	40.00	40.00	CD
46545	1453	10	per	per	IN
46545	1453	11	month	month	NN
46545	1453	12	,	,	,
46545	1453	13	and	and	CC
46545	1453	14	engages	engage	VBZ
46545	1453	15	a	a	DT
46545	1453	16	teamster	teamster	NN
46545	1453	17	who	who	WP
46545	1453	18	owns	own	VBZ
46545	1453	19	a	a	DT
46545	1453	20	team	team	NN
46545	1453	21	and	and	CC
46545	1453	22	wagon	wagon	NN
46545	1453	23	,	,	,
46545	1453	24	paying	pay	VBG
46545	1453	25	him	-PRON-	PRP
46545	1453	26	$	$	$
46545	1453	27	24.00	24.00	CD
46545	1453	28	per	per	IN
46545	1453	29	week	week	NN
46545	1453	30	.	.	.
46545	1454	1	=	=	NFP
46545	1454	2	17.=	17.=	LS
46545	1454	3	In	in	IN
46545	1454	4	this	this	DT
46545	1454	5	business	business	NN
46545	1454	6	there	there	EX
46545	1454	7	are	be	VBP
46545	1454	8	introduced	introduce	VBN
46545	1454	9	a	a	DT
46545	1454	10	sales	sale	NNS
46545	1454	11	book	book	NN
46545	1454	12	,	,	,
46545	1454	13	with	with	IN
46545	1454	14	which	which	WDT
46545	1454	15	the	the	DT
46545	1454	16	student	student	NN
46545	1454	17	is	be	VBZ
46545	1454	18	familiar	familiar	JJ
46545	1454	19	,	,	,
46545	1454	20	and	and	CC
46545	1454	21	a	a	DT
46545	1454	22	form	form	NN
46545	1454	23	of	of	IN
46545	1454	24	ledger	ledger	NN
46545	1454	25	known	know	VBN
46545	1454	26	as	as	IN
46545	1454	27	_	_	NNP
46545	1454	28	center	center	NN
46545	1454	29	ruled	rule	VBD
46545	1454	30	_	_	NNP
46545	1454	31	(	(	-LRB-
46545	1454	32	p.	p.	NN
46545	1454	33	25	25	CD
46545	1454	34	)	)	-RRB-
46545	1454	35	.	.	.
46545	1455	1	This	this	DT
46545	1455	2	form	form	NN
46545	1455	3	at	at	IN
46545	1455	4	first	first	RB
46545	1455	5	appears	appear	VBZ
46545	1455	6	slightly	slightly	RB
46545	1455	7	confusing	confusing	JJ
46545	1455	8	;	;	:
46545	1455	9	but	but	CC
46545	1455	10	there	there	EX
46545	1455	11	is	be	VBZ
46545	1455	12	considerable	considerable	JJ
46545	1455	13	advantage	advantage	NN
46545	1455	14	in	in	IN
46545	1455	15	having	have	VBG
46545	1455	16	the	the	DT
46545	1455	17	debit	debit	NN
46545	1455	18	and	and	CC
46545	1455	19	credit	credit	NN
46545	1455	20	columns	column	NNS
46545	1455	21	side	side	NN
46545	1455	22	by	by	IN
46545	1455	23	side	side	NN
46545	1455	24	,	,	,
46545	1455	25	as	as	IN
46545	1455	26	balances	balance	NNS
46545	1455	27	can	can	MD
46545	1455	28	be	be	VB
46545	1455	29	calculated	calculate	VBN
46545	1455	30	more	more	RBR
46545	1455	31	readily	readily	RB
46545	1455	32	.	.	.
46545	1456	1	=	=	NFP
46545	1456	2	18.=	18.=	CD
46545	1456	3	The	the	DT
46545	1456	4	cash	cash	NN
46545	1456	5	book	book	NN
46545	1456	6	used	use	VBN
46545	1456	7	is	be	VBZ
46545	1456	8	one	one	CD
46545	1456	9	having	have	VBG
46545	1456	10	three	three	CD
46545	1456	11	columns	column	NNS
46545	1456	12	.	.	.
46545	1457	1	On	on	IN
46545	1457	2	the	the	DT
46545	1457	3	debit	debit	NN
46545	1457	4	side	side	NN
46545	1457	5	the	the	DT
46545	1457	6	third	third	JJ
46545	1457	7	column	column	NN
46545	1457	8	is	be	VBZ
46545	1457	9	used	use	VBN
46545	1457	10	for	for	IN
46545	1457	11	cash	cash	NN
46545	1457	12	sales	sale	NNS
46545	1457	13	.	.	.
46545	1458	1	The	the	DT
46545	1458	2	footing	footing	NN
46545	1458	3	is	be	VBZ
46545	1458	4	carried	carry	VBN
46545	1458	5	forward	forward	RB
46545	1458	6	until	until	IN
46545	1458	7	the	the	DT
46545	1458	8	end	end	NN
46545	1458	9	of	of	IN
46545	1458	10	the	the	DT
46545	1458	11	month	month	NN
46545	1458	12	,	,	,
46545	1458	13	or	or	CC
46545	1458	14	any	any	DT
46545	1458	15	other	other	JJ
46545	1458	16	time	time	NN
46545	1458	17	when	when	WRB
46545	1458	18	a	a	DT
46545	1458	19	trial	trial	NN
46545	1458	20	balance	balance	NN
46545	1458	21	is	be	VBZ
46545	1458	22	desired	desire	VBN
46545	1458	23	,	,	,
46545	1458	24	when	when	WRB
46545	1458	25	the	the	DT
46545	1458	26	amount	amount	NN
46545	1458	27	is	be	VBZ
46545	1458	28	posted	post	VBN
46545	1458	29	in	in	IN
46545	1458	30	one	one	CD
46545	1458	31	item	item	NN
46545	1458	32	.	.	.
46545	1459	1	All	all	DT
46545	1459	2	bills	bill	NNS
46545	1459	3	are	be	VBP
46545	1459	4	paid	pay	VBN
46545	1459	5	by	by	IN
46545	1459	6	check	check	NN
46545	1459	7	,	,	,
46545	1459	8	the	the	DT
46545	1459	9	money	money	NN
46545	1459	10	received	receive	VBD
46545	1459	11	being	be	VBG
46545	1459	12	deposited	deposit	VBN
46545	1459	13	in	in	IN
46545	1459	14	the	the	DT
46545	1459	15	bank	bank	NN
46545	1459	16	.	.	.
46545	1460	1	=	=	NFP
46545	1460	2	19.=	19.=	CD
46545	1460	3	An	an	DT
46545	1460	4	auxiliary	auxiliary	JJ
46545	1460	5	book	book	NN
46545	1460	6	used	use	VBN
46545	1460	7	in	in	IN
46545	1460	8	this	this	DT
46545	1460	9	business	business	NN
46545	1460	10	is	be	VBZ
46545	1460	11	a	a	DT
46545	1460	12	_	_	NNP
46545	1460	13	scale	scale	NN
46545	1460	14	book	book	NN
46545	1460	15	_	_	NNP
46545	1460	16	,	,	,
46545	1460	17	in	in	IN
46545	1460	18	which	which	WDT
46545	1460	19	are	be	VBP
46545	1460	20	recorded	record	VBN
46545	1460	21	the	the	DT
46545	1460	22	weight	weight	NN
46545	1460	23	of	of	IN
46545	1460	24	wagon	wagon	NNP
46545	1460	25	,	,	,
46545	1460	26	gross	gross	JJ
46545	1460	27	and	and	CC
46545	1460	28	net	net	JJ
46545	1460	29	weights	weight	NNS
46545	1460	30	.	.	.
46545	1461	1	Weighing	weigh	VBG
46545	1461	2	the	the	DT
46545	1461	3	delivery	delivery	NN
46545	1461	4	wagons	wagon	NNS
46545	1461	5	used	use	VBN
46545	1461	6	by	by	IN
46545	1461	7	the	the	DT
46545	1461	8	business	business	NN
46545	1461	9	each	each	DT
46545	1461	10	morning	morning	NN
46545	1461	11	is	be	VBZ
46545	1461	12	sufficient	sufficient	JJ
46545	1461	13	;	;	:
46545	1461	14	this	this	DT
46545	1461	15	weight	weight	NN
46545	1461	16	can	can	MD
46545	1461	17	be	be	VB
46545	1461	18	used	use	VBN
46545	1461	19	on	on	IN
46545	1461	20	each	each	DT
46545	1461	21	load	load	NN
46545	1461	22	hauled	haul	VBN
46545	1461	23	for	for	IN
46545	1461	24	the	the	DT
46545	1461	25	day	day	NN
46545	1461	26	.	.	.
46545	1462	1	And	and	CC
46545	1462	2	on	on	IN
46545	1462	3	deliveries	delivery	NNS
46545	1462	4	made	make	VBN
46545	1462	5	by	by	IN
46545	1462	6	the	the	DT
46545	1462	7	regular	regular	JJ
46545	1462	8	wagons	wagon	NNS
46545	1462	9	,	,	,
46545	1462	10	it	-PRON-	PRP
46545	1462	11	is	be	VBZ
46545	1462	12	not	not	RB
46545	1462	13	necessary	necessary	JJ
46545	1462	14	to	to	TO
46545	1462	15	record	record	VB
46545	1462	16	the	the	DT
46545	1462	17	weight	weight	NN
46545	1462	18	of	of	IN
46545	1462	19	each	each	DT
46545	1462	20	load	load	NN
46545	1462	21	in	in	IN
46545	1462	22	the	the	DT
46545	1462	23	scale	scale	NN
46545	1462	24	book	book	NN
46545	1462	25	;	;	:
46545	1462	26	knowing	know	VBG
46545	1462	27	the	the	DT
46545	1462	28	tare	tare	NN
46545	1462	29	,	,	,
46545	1462	30	the	the	DT
46545	1462	31	net	net	JJ
46545	1462	32	weight	weight	NN
46545	1462	33	can	can	MD
46545	1462	34	be	be	VB
46545	1462	35	recorded	record	VBN
46545	1462	36	in	in	IN
46545	1462	37	the	the	DT
46545	1462	38	sales	sale	NNS
46545	1462	39	book	book	NN
46545	1462	40	.	.	.
46545	1463	1	The	the	DT
46545	1463	2	principal	principal	JJ
46545	1463	3	use	use	NN
46545	1463	4	of	of	IN
46545	1463	5	the	the	DT
46545	1463	6	scale	scale	NN
46545	1463	7	book	book	NN
46545	1463	8	is	be	VBZ
46545	1463	9	to	to	TO
46545	1463	10	record	record	VB
46545	1463	11	the	the	DT
46545	1463	12	weights	weight	NNS
46545	1463	13	of	of	IN
46545	1463	14	coal	coal	NN
46545	1463	15	sold	sell	VBN
46545	1463	16	at	at	IN
46545	1463	17	the	the	DT
46545	1463	18	yards	yard	NNS
46545	1463	19	and	and	CC
46545	1463	20	hauled	haul	VBN
46545	1463	21	by	by	IN
46545	1463	22	the	the	DT
46545	1463	23	purchaser	purchaser	NN
46545	1463	24	.	.	.
46545	1464	1	When	when	WRB
46545	1464	2	a	a	DT
46545	1464	3	wagon	wagon	NN
46545	1464	4	comes	come	VBZ
46545	1464	5	to	to	IN
46545	1464	6	the	the	DT
46545	1464	7	yard	yard	NN
46545	1464	8	for	for	IN
46545	1464	9	a	a	DT
46545	1464	10	load	load	NN
46545	1464	11	of	of	IN
46545	1464	12	coal	coal	NN
46545	1464	13	,	,	,
46545	1464	14	it	-PRON-	PRP
46545	1464	15	is	be	VBZ
46545	1464	16	of	of	IN
46545	1464	17	course	course	NN
46545	1464	18	necessary	necessary	JJ
46545	1464	19	to	to	TO
46545	1464	20	obtain	obtain	VB
46545	1464	21	first	first	RB
46545	1464	22	the	the	DT
46545	1464	23	weight	weight	NN
46545	1464	24	of	of	IN
46545	1464	25	the	the	DT
46545	1464	26	empty	empty	JJ
46545	1464	27	wagon	wagon	NN
46545	1464	28	;	;	:
46545	1464	29	and	and	CC
46545	1464	30	it	-PRON-	PRP
46545	1464	31	is	be	VBZ
46545	1464	32	important	important	JJ
46545	1464	33	that	that	IN
46545	1464	34	both	both	CC
46545	1464	35	this	this	DT
46545	1464	36	and	and	CC
46545	1464	37	the	the	DT
46545	1464	38	gross	gross	JJ
46545	1464	39	weight	weight	NN
46545	1464	40	be	be	VB
46545	1464	41	permanently	permanently	RB
46545	1464	42	recorded	record	VBN
46545	1464	43	to	to	TO
46545	1464	44	prevent	prevent	VB
46545	1464	45	later	later	JJ
46545	1464	46	disputes	dispute	NNS
46545	1464	47	.	.	.
46545	1465	1	The	the	DT
46545	1465	2	scale	scale	NN
46545	1465	3	or	or	CC
46545	1465	4	weight	weight	NN
46545	1465	5	book	book	NN
46545	1465	6	is	be	VBZ
46545	1465	7	usually	usually	RB
46545	1465	8	made	make	VBN
46545	1465	9	with	with	IN
46545	1465	10	sheets	sheet	NNS
46545	1465	11	of	of	IN
46545	1465	12	from	from	IN
46545	1465	13	four	four	CD
46545	1465	14	to	to	TO
46545	1465	15	six	six	CD
46545	1465	16	weight	weight	NN
46545	1465	17	tickets	ticket	NNS
46545	1465	18	,	,	,
46545	1465	19	perforated	perforated	NNP
46545	1465	20	,	,	,
46545	1465	21	having	have	VBG
46545	1465	22	stubs	stub	NNS
46545	1465	23	which	which	WDT
46545	1465	24	are	be	VBP
46545	1465	25	exact	exact	JJ
46545	1465	26	duplicates	duplicate	NNS
46545	1465	27	of	of	IN
46545	1465	28	the	the	DT
46545	1465	29	tickets	ticket	NNS
46545	1465	30	.	.	.
46545	1466	1	The	the	DT
46545	1466	2	perforated	perforated	JJ
46545	1466	3	ticket	ticket	NN
46545	1466	4	is	be	VBZ
46545	1466	5	given	give	VBN
46545	1466	6	to	to	IN
46545	1466	7	the	the	DT
46545	1466	8	customer	customer	NN
46545	1466	9	and	and	CC
46545	1466	10	the	the	DT
46545	1466	11	stub	stub	NN
46545	1466	12	remains	remain	VBZ
46545	1466	13	in	in	IN
46545	1466	14	the	the	DT
46545	1466	15	book	book	NN
46545	1466	16	as	as	IN
46545	1466	17	a	a	DT
46545	1466	18	permanent	permanent	JJ
46545	1466	19	record	record	NN
46545	1466	20	.	.	.
46545	1467	1	Since	since	IN
46545	1467	2	it	-PRON-	PRP
46545	1467	3	is	be	VBZ
46545	1467	4	necessary	necessary	JJ
46545	1467	5	to	to	TO
46545	1467	6	enter	enter	VB
46545	1467	7	the	the	DT
46545	1467	8	weights	weight	NNS
46545	1467	9	in	in	IN
46545	1467	10	two	two	CD
46545	1467	11	places	place	NNS
46545	1467	12	,	,	,
46545	1467	13	and	and	CC
46545	1467	14	because	because	IN
46545	1467	15	this	this	DT
46545	1467	16	duplication	duplication	NN
46545	1467	17	of	of	IN
46545	1467	18	work	work	NN
46545	1467	19	is	be	VBZ
46545	1467	20	liable	liable	JJ
46545	1467	21	to	to	TO
46545	1467	22	result	result	VB
46545	1467	23	in	in	IN
46545	1467	24	errors	error	NNS
46545	1467	25	,	,	,
46545	1467	26	a	a	DT
46545	1467	27	better	well	JJR
46545	1467	28	plan	plan	NN
46545	1467	29	would	would	MD
46545	1467	30	be	be	VB
46545	1467	31	to	to	TO
46545	1467	32	omit	omit	VB
46545	1467	33	the	the	DT
46545	1467	34	stub	stub	NN
46545	1467	35	and	and	CC
46545	1467	36	make	make	VB
46545	1467	37	the	the	DT
46545	1467	38	book	book	NN
46545	1467	39	with	with	IN
46545	1467	40	carbon	carbon	NN
46545	1467	41	duplicate	duplicate	VBP
46545	1467	42	tickets	ticket	NNS
46545	1467	43	.	.	.
46545	1468	1	Even	even	RB
46545	1468	2	with	with	IN
46545	1468	3	the	the	DT
46545	1468	4	old	old	JJ
46545	1468	5	style	style	NN
46545	1468	6	of	of	IN
46545	1468	7	book	book	NN
46545	1468	8	a	a	DT
46545	1468	9	sheet	sheet	NN
46545	1468	10	of	of	IN
46545	1468	11	carbon	carbon	NN
46545	1468	12	paper	paper	NN
46545	1468	13	can	can	MD
46545	1468	14	be	be	VB
46545	1468	15	placed	place	VBN
46545	1468	16	between	between	IN
46545	1468	17	two	two	CD
46545	1468	18	sheets	sheet	NNS
46545	1468	19	and	and	CC
46545	1468	20	two	two	CD
46545	1468	21	copies	copy	NNS
46545	1468	22	of	of	IN
46545	1468	23	the	the	DT
46545	1468	24	ticket	ticket	NN
46545	1468	25	made	make	VBN
46545	1468	26	at	at	IN
46545	1468	27	one	one	CD
46545	1468	28	writing	writing	NN
46545	1468	29	;	;	:
46545	1468	30	the	the	DT
46545	1468	31	record	record	NN
46545	1468	32	sheet	sheet	NN
46545	1468	33	to	to	TO
46545	1468	34	remain	remain	VB
46545	1468	35	in	in	IN
46545	1468	36	the	the	DT
46545	1468	37	book	book	NN
46545	1468	38	.	.	.
46545	1469	1	See	see	VB
46545	1469	2	illustration	illustration	NN
46545	1469	3	,	,	,
46545	1469	4	p.	p.	NN
46545	1469	5	26	26	CD
46545	1469	6	.	.	.
46545	1470	1	[	[	-LRB-
46545	1470	2	Illustration	illustration	NN
46545	1470	3	:	:	:
46545	1470	4	CENTER	CENTER	NNP
46545	1470	5	RULED	rule	VBD
46545	1470	6	LEDGER	LEDGER	NNP
46545	1470	7	]	]	-RRB-
46545	1470	8	=	=	SYM
46545	1470	9	20	20	CD
46545	1470	10	.	.	.
46545	1471	1	Uncollectable	uncollectable	JJ
46545	1471	2	Accounts.=	Accounts.=	NNP
46545	1471	3	In	in	IN
46545	1471	4	the	the	DT
46545	1471	5	closing	close	VBG
46545	1471	6	entries	entry	NNS
46545	1471	7	of	of	IN
46545	1471	8	the	the	DT
46545	1471	9	last	last	JJ
46545	1471	10	model	model	NN
46545	1471	11	set	set	NN
46545	1471	12	,	,	,
46545	1471	13	we	-PRON-	PRP
46545	1471	14	have	have	VBP
46545	1471	15	shown	show	VBN
46545	1471	16	that	that	IN
46545	1471	17	the	the	DT
46545	1471	18	gross	gross	JJ
46545	1471	19	trading	trading	NN
46545	1471	20	profits	profit	NNS
46545	1471	21	are	be	VBP
46545	1471	22	represented	represent	VBN
46545	1471	23	by	by	IN
46545	1471	24	the	the	DT
46545	1471	25	balance	balance	NN
46545	1471	26	of	of	IN
46545	1471	27	trading	trading	NN
46545	1471	28	account	account	NN
46545	1471	29	.	.	.
46545	1472	1	All	all	DT
46545	1472	2	profits	profit	NNS
46545	1472	3	from	from	IN
46545	1472	4	other	other	JJ
46545	1472	5	sources	source	NNS
46545	1472	6	are	be	VBP
46545	1472	7	credited	credit	VBN
46545	1472	8	directly	directly	RB
46545	1472	9	to	to	IN
46545	1472	10	profit	profit	NN
46545	1472	11	and	and	CC
46545	1472	12	loss	loss	NN
46545	1472	13	account	account	NN
46545	1472	14	;	;	:
46545	1472	15	likewise	likewise	RB
46545	1472	16	all	all	DT
46545	1472	17	other	other	JJ
46545	1472	18	losses	loss	NNS
46545	1472	19	are	be	VBP
46545	1472	20	charged	charge	VBN
46545	1472	21	directly	directly	RB
46545	1472	22	to	to	TO
46545	1472	23	profit	profit	NN
46545	1472	24	and	and	CC
46545	1472	25	loss	loss	NN
46545	1472	26	.	.	.
46545	1473	1	One	one	CD
46545	1473	2	such	such	JJ
46545	1473	3	source	source	NN
46545	1473	4	of	of	IN
46545	1473	5	loss	loss	NN
46545	1473	6	is	be	VBZ
46545	1473	7	_	_	NNP
46545	1473	8	uncollectable	uncollectable	JJ
46545	1473	9	accounts	account	NNS
46545	1473	10	_	_	NNP
46545	1473	11	.	.	.
46545	1474	1	To	to	TO
46545	1474	2	charge	charge	VB
46545	1474	3	the	the	DT
46545	1474	4	loss	loss	NN
46545	1474	5	resulting	result	VBG
46545	1474	6	from	from	IN
46545	1474	7	an	an	DT
46545	1474	8	uncollectable	uncollectable	JJ
46545	1474	9	account	account	NN
46545	1474	10	against	against	IN
46545	1474	11	trading	trading	NN
46545	1474	12	profits	profit	NNS
46545	1474	13	would	would	MD
46545	1474	14	create	create	VB
46545	1474	15	a	a	DT
46545	1474	16	false	false	JJ
46545	1474	17	showing	showing	NN
46545	1474	18	in	in	IN
46545	1474	19	respect	respect	NN
46545	1474	20	to	to	IN
46545	1474	21	the	the	DT
46545	1474	22	trading	trading	NN
46545	1474	23	profits	profit	NNS
46545	1474	24	during	during	IN
46545	1474	25	the	the	DT
46545	1474	26	current	current	JJ
46545	1474	27	period	period	NN
46545	1474	28	,	,	,
46545	1474	29	for	for	IN
46545	1474	30	the	the	DT
46545	1474	31	reason	reason	NN
46545	1474	32	that	that	IN
46545	1474	33	the	the	DT
46545	1474	34	account	account	NN
46545	1474	35	may	may	MD
46545	1474	36	represent	represent	VB
46545	1474	37	sales	sale	NNS
46545	1474	38	made	make	VBN
46545	1474	39	during	during	IN
46545	1474	40	a	a	DT
46545	1474	41	former	former	JJ
46545	1474	42	period	period	NN
46545	1474	43	.	.	.
46545	1475	1	[	[	-LRB-
46545	1475	2	Illustration	illustration	NN
46545	1475	3	:	:	:
46545	1475	4	Scale	Scale	NNP
46545	1475	5	Book	Book	NNP
46545	1475	6	]	]	-RRB-
46545	1475	7	SAMPLE	SAMPLE	NNP
46545	1475	8	TRANSACTION	transaction	NN
46545	1475	9	=	=	NFP
46545	1475	10	21.=	21.=	.
46545	1475	11	The	the	DT
46545	1475	12	transactions	transaction	NNS
46545	1475	13	which	which	WDT
46545	1475	14	follow	follow	VBP
46545	1475	15	represent	represent	VBP
46545	1475	16	the	the	DT
46545	1475	17	business	business	NN
46545	1475	18	for	for	IN
46545	1475	19	the	the	DT
46545	1475	20	period	period	NN
46545	1475	21	covered	cover	VBN
46545	1475	22	:	:	:
46545	1475	23	--Dec	--Dec	NNP
46545	1475	24	.	.	NNP
46545	1475	25	10	10	CD
46545	1475	26	-	-	HYPH
46545	1475	27	-	-	HYPH
46545	1475	28	Commenced	commenced	JJ
46545	1475	29	business	business	NN
46545	1475	30	with	with	IN
46545	1475	31	the	the	DT
46545	1475	32	following	follow	VBG
46545	1475	33	assets	asset	NNS
46545	1475	34	:	:	:
46545	1475	35	Cash	cash	VB
46545	1475	36	$	$	$
46545	1475	37	1,415.55	1,415.55	CD
46545	1475	38	Due	due	IN
46545	1475	39	from	from	IN
46545	1475	40	L.	L.	NNP
46545	1475	41	B.	B.	NNP
46545	1475	42	Jenkins	Jenkins	NNP
46545	1475	43	24.45	24.45	CD
46545	1475	44	--Dec	--Dec	NNP
46545	1475	45	.	.	.
46545	1475	46	10	10	CD
46545	1475	47	-	-	:
46545	1475	48	-	-	:
46545	1475	49	Bought	buy	VBN
46545	1475	50	from	from	IN
46545	1475	51	Lehigh	Lehigh	NNP
46545	1475	52	Coal	Coal	NNP
46545	1475	53	Co.	Co.	NNP
46545	1475	54	,	,	,
46545	1475	55	on	on	IN
46545	1475	56	account	account	NN
46545	1475	57	,	,	,
46545	1475	58	25	25	CD
46545	1475	59	tons	ton	NNS
46545	1475	60	nut	nut	NNP
46545	1475	61	coal	coal	NN
46545	1475	62	$	$	$
46545	1475	63	4.25	4.25	CD
46545	1475	64	106.25	106.25	CD
46545	1475	65	--Dec	--Dec	NNP
46545	1475	66	.	.	.
46545	1475	67	10	10	CD
46545	1475	68	-	-	:
46545	1475	69	-	-	:
46545	1475	70	Bought	buy	VBN
46545	1475	71	from	from	IN
46545	1475	72	Reading	Reading	NNP
46545	1475	73	Coal	Coal	NNP
46545	1475	74	Co.	Co.	NNP
46545	1475	75	,	,	,
46545	1475	76	on	on	IN
46545	1475	77	account	account	NN
46545	1475	78	,	,	,
46545	1475	79	25	25	CD
46545	1475	80	tons	ton	NNS
46545	1475	81	egg	egg	NNP
46545	1475	82	coal	coal	NN
46545	1475	83	4.25	4.25	CD
46545	1475	84	106.25	106.25	CD
46545	1475	85	15	15	CD
46545	1475	86	tons	ton	NNS
46545	1475	87	pea	pea	NNP
46545	1475	88	coal	coal	NN
46545	1475	89	3.75	3.75	CD
46545	1475	90	56.25	56.25	CD
46545	1475	91	--------	--------	SYM
46545	1475	92	162.50	162.50	CD
46545	1475	93	--Dec	--dec	CD
46545	1475	94	.	.	.
46545	1475	95	10	10	CD
46545	1475	96	-	-	HYPH
46545	1475	97	-	-	HYPH
46545	1475	98	Deposited	deposited	JJ
46545	1475	99	cash	cash	NN
46545	1475	100	1,400.00	1,400.00	CD
46545	1475	101	--Dec	--dec	CD
46545	1475	102	.	.	.
46545	1475	103	11	11	CD
46545	1475	104	-	-	:
46545	1475	105	-	-	:
46545	1475	106	Sold	sell	VBN
46545	1475	107	to	to	IN
46545	1475	108	Henry	Henry	NNP
46545	1475	109	Newton	Newton	NNP
46545	1475	110	2,000	2,000	CD
46545	1475	111	#	#	$
46545	1475	112	nut	nut	NNP
46545	1475	113	5.25	5.25	CD
46545	1475	114	5.25	5.25	CD
46545	1475	115	--Dec	--dec	NN
46545	1475	116	.	.	.
46545	1475	117	11	11	CD
46545	1475	118	-	-	:
46545	1475	119	-	-	:
46545	1475	120	Sold	sell	VBN
46545	1475	121	to	to	IN
46545	1475	122	D.	D.	NNP
46545	1475	123	H.	H.	NNP
46545	1475	124	Kennedy	Kennedy	NNP
46545	1475	125	6,000	6,000	CD
46545	1475	126	#	#	NNP
46545	1475	127	egg	egg	NN
46545	1475	128	5.75	5.75	CD
46545	1475	129	17.25	17.25	CD
46545	1475	130	4,000	4,000	CD
46545	1475	131	#	#	$
46545	1475	132	nut	nut	NN
46545	1475	133	5.75	5.75	CD
46545	1475	134	11.50	11.50	CD
46545	1475	135	--------	--------	CD
46545	1475	136	28.75	28.75	CD
46545	1475	137	--Dec	--dec	CD
46545	1475	138	.	.	.
46545	1475	139	11	11	CD
46545	1475	140	-	-	:
46545	1475	141	-	-	:
46545	1475	142	Sold	sell	VBN
46545	1475	143	for	for	IN
46545	1475	144	cash	cash	NN
46545	1475	145	1,000	1,000	CD
46545	1475	146	#	#	$
46545	1475	147	nut	nut	NNP
46545	1475	148	5.25	5.25	CD
46545	1475	149	2.63	2.63	CD
46545	1475	150	--Dec	--Dec	NNP
46545	1475	151	.	.	.
46545	1475	152	12	12	CD
46545	1475	153	-	-	:
46545	1475	154	-	-	:
46545	1475	155	Sold	sell	VBN
46545	1475	156	to	to	IN
46545	1475	157	Andrew	Andrew	NNP
46545	1475	158	White	White	NNP
46545	1475	159	4,000	4,000	CD
46545	1475	160	#	#	$
46545	1475	161	egg	egg	NN
46545	1475	162	5.75	5.75	CD
46545	1475	163	11.50	11.50	CD
46545	1475	164	1,000	1,000	CD
46545	1475	165	#	#	$
46545	1475	166	pea	pea	NNP
46545	1475	167	5.25	5.25	CD
46545	1475	168	2.63	2.63	CD
46545	1475	169	--------	--------	CD
46545	1475	170	14.13	14.13	CD
46545	1475	171	--Dec	--Dec	NNP
46545	1475	172	.	.	.
46545	1475	173	12	12	CD
46545	1475	174	-	-	:
46545	1475	175	-	-	:
46545	1475	176	Sold	sell	VBN
46545	1475	177	to	to	IN
46545	1475	178	F.	F.	NNP
46545	1475	179	W.	W.	NNP
46545	1475	180	Francis	Francis	NNP
46545	1475	181	6,000	6,000	CD
46545	1475	182	#	#	$
46545	1475	183	nut	nut	NN
46545	1475	184	5.75	5.75	CD
46545	1475	185	17.25	17.25	CD
46545	1475	186	1,500	1,500	CD
46545	1475	187	#	#	$
46545	1475	188	pea	pea	NNP
46545	1475	189	5.25	5.25	CD
46545	1475	190	3.94	3.94	CD
46545	1475	191	--------	--------	CD
46545	1475	192	21.19	21.19	CD
46545	1475	193	--Dec	--Dec	NNP
46545	1475	194	.	.	.
46545	1475	195	12	12	CD
46545	1475	196	-	-	:
46545	1475	197	-	-	HYPH
46545	1475	198	Sold	sell	VBN
46545	1475	199	for	for	IN
46545	1475	200	cash	cash	NN
46545	1475	201	4,000	4,000	CD
46545	1475	202	#	#	$
46545	1475	203	nut	nut	NN
46545	1475	204	5.75	5.75	CD
46545	1475	205	11.50	11.50	CD
46545	1475	206	--Dec	--dec	CD
46545	1475	207	.	.	.
46545	1475	208	13	13	CD
46545	1475	209	-	-	:
46545	1475	210	-	-	:
46545	1475	211	Bought	buy	VBN
46545	1475	212	from	from	IN
46545	1475	213	Lackawanna	Lackawanna	NNP
46545	1475	214	Coal	Coal	NNP
46545	1475	215	Co.	Co.	NNP
46545	1475	216	50	50	CD
46545	1475	217	tons	ton	NNS
46545	1475	218	run	run	NN
46545	1475	219	of	of	IN
46545	1475	220	mine	mine	PRP$
46545	1475	221	3.25	3.25	CD
46545	1475	222	162.50	162.50	CD
46545	1475	223	--Dec	--dec	CD
46545	1475	224	.	.	.
46545	1475	225	13	13	CD
46545	1475	226	-	-	:
46545	1475	227	-	-	:
46545	1475	228	Sold	sell	VBN
46545	1475	229	to	to	IN
46545	1475	230	Eastern	Eastern	NNP
46545	1475	231	Foundry	Foundry	NNP
46545	1475	232	Co.	Co.	NNP
46545	1475	233	25	25	CD
46545	1475	234	tons	ton	NNS
46545	1475	235	run	run	NN
46545	1475	236	of	of	IN
46545	1475	237	mine	mine	PRP$
46545	1475	238	3.75	3.75	CD
46545	1475	239	93.75	93.75	CD
46545	1475	240	--Dec	--dec	CD
46545	1475	241	.	.	.
46545	1475	242	13	13	CD
46545	1475	243	-	-	:
46545	1475	244	-	-	:
46545	1475	245	Sold	sell	VBN
46545	1475	246	to	to	IN
46545	1475	247	Geo	Geo	NNP
46545	1475	248	.	.	.
46545	1476	1	Miller	Miller	NNP
46545	1476	2	8,000	8,000	CD
46545	1476	3	#	#	NN
46545	1476	4	egg	egg	NN
46545	1476	5	5.75	5.75	CD
46545	1476	6	23.00	23.00	CD
46545	1476	7	--Dec	--dec	CD
46545	1476	8	.	.	.
46545	1476	9	13	13	CD
46545	1476	10	-	-	:
46545	1476	11	-	-	HYPH
46545	1476	12	Sold	sell	VBN
46545	1476	13	for	for	IN
46545	1476	14	cash	cash	NN
46545	1476	15	2,000	2,000	CD
46545	1476	16	#	#	$
46545	1476	17	nut	nut	NN
46545	1476	18	5.75	5.75	CD
46545	1476	19	5.75	5.75	CD
46545	1476	20	4,000	4,000	CD
46545	1476	21	#	#	$
46545	1476	22	nut	nut	NNP
46545	1476	23	5.25	5.25	CD
46545	1476	24	10.50	10.50	CD
46545	1476	25	2,000	2,000	CD
46545	1476	26	#	#	$
46545	1476	27	pea	pea	JJ
46545	1476	28	4.75	4.75	CD
46545	1476	29	4.75	4.75	CD
46545	1476	30	--------	--------	CD
46545	1476	31	21.00	21.00	CD
46545	1476	32	--Dec	--Dec	NNP
46545	1476	33	.	.	.
46545	1476	34	13	13	CD
46545	1476	35	-	-	HYPH
46545	1476	36	-	-	:
46545	1476	37	Deposited	deposit	VBN
46545	1476	38	all	all	DT
46545	1476	39	cash	cash	NN
46545	1476	40	on	on	IN
46545	1476	41	hand	hand	NN
46545	1476	42	--Dec	--Dec	:
46545	1476	43	.	.	.
46545	1476	44	14	14	CD
46545	1476	45	-	-	HYPH
46545	1476	46	-	-	:
46545	1476	47	Bought	buy	VBN
46545	1476	48	from	from	IN
46545	1476	49	Lehigh	Lehigh	NNP
46545	1476	50	Coal	Coal	NNP
46545	1476	51	Co.	Co.	NNP
46545	1476	52	30	30	CD
46545	1476	53	tons	ton	NNS
46545	1476	54	nut	nut	NNP
46545	1476	55	4.25	4.25	CD
46545	1476	56	127.50	127.50	CD
46545	1476	57	--Dec	--dec	CD
46545	1476	58	.	.	.
46545	1476	59	14	14	CD
46545	1476	60	-	-	:
46545	1476	61	-	-	:
46545	1476	62	Sold	sell	VBN
46545	1476	63	to	to	IN
46545	1476	64	Lotus	Lotus	NNP
46545	1476	65	Club	Club	NNP
46545	1476	66	10	10	CD
46545	1476	67	tons	ton	NNS
46545	1476	68	nut	nut	NN
46545	1476	69	5.75	5.75	CD
46545	1476	70	57.50	57.50	CD
46545	1476	71	--Dec	--Dec	NNP
46545	1476	72	.	.	.
46545	1476	73	14	14	CD
46545	1476	74	-	-	:
46545	1476	75	-	-	:
46545	1476	76	Sold	sell	VBN
46545	1476	77	to	to	IN
46545	1476	78	David	David	NNP
46545	1476	79	Meyer	Meyer	NNP
46545	1476	80	4,000	4,000	CD
46545	1476	81	#	#	$
46545	1476	82	pea	pea	NN
46545	1476	83	5.25	5.25	CD
46545	1476	84	10.50	10.50	CD
46545	1476	85	--Dec	--Dec	NNP
46545	1476	86	.	.	.
46545	1476	87	14	14	CD
46545	1476	88	-	-	:
46545	1476	89	-	-	:
46545	1476	90	Sold	sell	VBN
46545	1476	91	to	to	IN
46545	1476	92	City	City	NNP
46545	1476	93	Wagon	Wagon	NNP
46545	1476	94	Co.	Co.	NNP
46545	1476	95	10,000	10,000	CD
46545	1476	96	#	#	$
46545	1476	97	run	run	NN
46545	1476	98	of	of	IN
46545	1476	99	mine	mine	PRP$
46545	1476	100	4.50	4.50	CD
46545	1476	101	22.50	22.50	CD
46545	1476	102	--Dec	--Dec	NNP
46545	1476	103	.	.	.
46545	1476	104	14	14	CD
46545	1476	105	-	-	:
46545	1476	106	-	-	:
46545	1476	107	Sold	sell	VBN
46545	1476	108	for	for	IN
46545	1476	109	cash	cash	NN
46545	1476	110	6,000	6,000	CD
46545	1476	111	#	#	$
46545	1476	112	egg	egg	NN
46545	1476	113	5.25	5.25	CD
46545	1476	114	15.75	15.75	CD
46545	1476	115	--Dec	--Dec	NNP
46545	1476	116	.	.	.
46545	1476	117	15	15	CD
46545	1476	118	-	-	HYPH
46545	1476	119	-	-	:
46545	1476	120	Paid	Paid	NNP
46545	1476	121	Lehigh	Lehigh	NNP
46545	1476	122	Coal	Coal	NNP
46545	1476	123	Co.	Co.	NNP
46545	1476	124	Check	Check	NNP
46545	1476	125	#	#	NN
46545	1476	126	1	1	CD
46545	1476	127	106.25	106.25	CD
46545	1476	128	--Dec	--Dec	:
46545	1476	129	.	.	.
46545	1476	130	15	15	CD
46545	1476	131	-	-	HYPH
46545	1476	132	-	-	:
46545	1476	133	Received	receive	VBN
46545	1476	134	from	from	IN
46545	1476	135	D.	D.	NNP
46545	1476	136	H.	H.	NNP
46545	1476	137	Kennedy	Kennedy	NNP
46545	1476	138	Cash	Cash	NNP
46545	1476	139	in	in	IN
46545	1476	140	full	full	JJ
46545	1476	141	payment	payment	NN
46545	1476	142	of	of	IN
46545	1476	143	his	-PRON-	PRP$
46545	1476	144	account	account	NN
46545	1476	145	.	.	.
46545	1477	1	--Dec	--Dec	:
46545	1477	2	.	.	.
46545	1477	3	15	15	CD
46545	1477	4	-	-	:
46545	1477	5	-	-	:
46545	1477	6	Sold	sell	VBN
46545	1477	7	to	to	IN
46545	1477	8	Samuel	Samuel	NNP
46545	1477	9	Hartley	Hartley	NNP
46545	1477	10	1,000	1,000	CD
46545	1477	11	#	#	$
46545	1477	12	pea	pea	JJ
46545	1477	13	4.75	4.75	CD
46545	1477	14	2.38	2.38	CD
46545	1477	15	2,000	2,000	CD
46545	1477	16	#	#	$
46545	1477	17	nut	nut	NNP
46545	1477	18	5.25	5.25	CD
46545	1477	19	5.25	5.25	CD
46545	1477	20	--------	--------	NFP
46545	1477	21	7.63	7.63	CD
46545	1477	22	--Dec	--Dec	NNP
46545	1477	23	.	.	.
46545	1477	24	15	15	CD
46545	1477	25	-	-	:
46545	1477	26	-	-	:
46545	1477	27	Sold	sell	VBN
46545	1477	28	for	for	IN
46545	1477	29	cash	cash	NN
46545	1477	30	2,000	2,000	CD
46545	1477	31	#	#	$
46545	1477	32	pea	pea	NN
46545	1477	33	5.25	5.25	CD
46545	1477	34	5.25	5.25	CD
46545	1477	35	5,000	5,000	CD
46545	1477	36	#	#	$
46545	1477	37	nut	nut	NNP
46545	1477	38	5.25	5.25	CD
46545	1477	39	13.13	13.13	CD
46545	1477	40	4,000	4,000	CD
46545	1477	41	#	#	$
46545	1477	42	egg	egg	NN
46545	1477	43	5.25	5.25	CD
46545	1477	44	10.50	10.50	CD
46545	1477	45	2,500	2,500	CD
46545	1477	46	#	#	$
46545	1477	47	run	run	NN
46545	1477	48	of	of	IN
46545	1477	49	mine	mine	PRP$
46545	1477	50	4.25	4.25	CD
46545	1477	51	6.38	6.38	CD
46545	1477	52	--------	--------	CD
46545	1477	53	35.26	35.26	CD
46545	1477	54	--Dec	--Dec	NNP
46545	1477	55	.	.	.
46545	1477	56	15	15	CD
46545	1477	57	-	-	HYPH
46545	1477	58	-	-	:
46545	1477	59	Paid	Paid	NNP
46545	1477	60	Henry	Henry	NNP
46545	1477	61	Wiggins	Wiggins	NNPS
46545	1477	62	,	,	,
46545	1477	63	teamster	teamster	NN
46545	1477	64	Check	check	VB
46545	1477	65	#	#	$
46545	1477	66	2	2	CD
46545	1477	67	24.00	24.00	CD
46545	1477	68	--Dec	--dec	NN
46545	1477	69	.	.	.
46545	1477	70	15	15	CD
46545	1477	71	-	-	HYPH
46545	1477	72	-	-	:
46545	1477	73	Paid	Paid	NNP
46545	1477	74	D.	D.	NNP
46545	1477	75	H.	H.	NNP
46545	1477	76	Tuttle	Tuttle	NNP
46545	1477	77	1	1	CD
46545	1477	78	month	month	NN
46545	1477	79	's	's	POS
46545	1477	80	rent	rent	NN
46545	1477	81	,	,	,
46545	1477	82	check	check	VB
46545	1477	83	#	#	$
46545	1477	84	3	3	CD
46545	1477	85	40.00	40.00	CD
46545	1477	86	--Dec	--Dec	NNP
46545	1477	87	.	.	.
46545	1477	88	15	15	CD
46545	1477	89	-	-	HYPH
46545	1477	90	-	-	:
46545	1477	91	Deposited	deposit	VBN
46545	1477	92	all	all	DT
46545	1477	93	cash	cash	NN
46545	1477	94	on	on	IN
46545	1477	95	hand	hand	NN
46545	1477	96	--Dec	--Dec	:
46545	1477	97	.	.	.
46545	1477	98	15	15	CD
46545	1477	99	-	-	HYPH
46545	1477	100	-	-	HYPH
46545	1477	101	Charged	Charged	NNP
46545	1477	102	L.	L.	NNP
46545	1477	103	B.	B.	NNP
46545	1477	104	Jenkins	Jenkins	NNP
46545	1477	105	account	account	NN
46545	1477	106	to	to	TO
46545	1477	107	profit	profit	VB
46545	1477	108	and	and	CC
46545	1477	109	loss	loss	NN
46545	1477	110	EXERCISE	EXERCISE	NNS
46545	1477	111	=	=	NFP
46545	1477	112	22.=	22.=	LS
46545	1477	113	Open	open	VB
46545	1477	114	the	the	DT
46545	1477	115	books	book	NNS
46545	1477	116	,	,	,
46545	1477	117	using	use	VBG
46545	1477	118	cash	cash	NN
46545	1477	119	book	book	NN
46545	1477	120	,	,	,
46545	1477	121	sales	sale	NNS
46545	1477	122	book	book	NN
46545	1477	123	,	,	,
46545	1477	124	journal	journal	NNP
46545	1477	125	,	,	,
46545	1477	126	and	and	CC
46545	1477	127	ledger	ledger	NNP
46545	1477	128	.	.	.
46545	1478	1	Enter	enter	VB
46545	1478	2	each	each	DT
46545	1478	3	transaction	transaction	NN
46545	1478	4	,	,	,
46545	1478	5	and	and	CC
46545	1478	6	make	make	VB
46545	1478	7	all	all	DT
46545	1478	8	postings	posting	NNS
46545	1478	9	to	to	TO
46545	1478	10	ledger	ledger	VB
46545	1478	11	.	.	.
46545	1479	1	Take	take	VB
46545	1479	2	off	off	RP
46545	1479	3	a	a	DT
46545	1479	4	trial	trial	NN
46545	1479	5	balance	balance	NN
46545	1479	6	of	of	IN
46545	1479	7	the	the	DT
46545	1479	8	ledger	ledger	JJ
46545	1479	9	accounts	account	NNS
46545	1479	10	.	.	.
46545	1480	1	At	at	IN
46545	1480	2	the	the	DT
46545	1480	3	close	close	NN
46545	1480	4	of	of	IN
46545	1480	5	business	business	NN
46545	1480	6	,	,	,
46545	1480	7	Dec.	December	NNP
46545	1480	8	15	15	CD
46545	1480	9	,	,	,
46545	1480	10	the	the	DT
46545	1480	11	inventory	inventory	NN
46545	1480	12	is	be	VBZ
46545	1480	13	taken	take	VBN
46545	1480	14	,	,	,
46545	1480	15	and	and	CC
46545	1480	16	shows	show	VBZ
46545	1480	17	the	the	DT
46545	1480	18	following	follow	VBG
46545	1480	19	quantities	quantity	NNS
46545	1480	20	on	on	IN
46545	1480	21	hand	hand	NN
46545	1480	22	:	:	:
46545	1480	23	38	38	CD
46545	1480	24	tons	ton	NNS
46545	1480	25	nut	nut	NN
46545	1480	26	@	@	CC
46545	1480	27	4.25	4.25	CD
46545	1480	28	14	14	CD
46545	1480	29	"	"	``
46545	1480	30	egg	egg	NN
46545	1480	31	@	@	NFP
46545	1480	32	4.25	4.25	CD
46545	1480	33	9	9	CD
46545	1480	34	"	"	``
46545	1480	35	pea	pea	NN
46545	1480	36	@	@	CC
46545	1480	37	3.75	3.75	CD
46545	1480	38	18½	18½	CD
46545	1480	39	"	"	``
46545	1480	40	run	run	NN
46545	1480	41	of	of	IN
46545	1480	42	mine	-PRON-	PRP
46545	1480	43	@	@	CC
46545	1480	44	3.25	3.25	CD
46545	1480	45	Close	close	RB
46545	1480	46	all	all	DT
46545	1480	47	accounts	account	NNS
46545	1480	48	representing	represent	VBG
46545	1480	49	trading	trading	NN
46545	1480	50	transactions	transaction	NNS
46545	1480	51	into	into	IN
46545	1480	52	a	a	DT
46545	1480	53	trading	trading	NN
46545	1480	54	account	account	NN
46545	1480	55	,	,	,
46545	1480	56	and	and	CC
46545	1480	57	find	find	VB
46545	1480	58	the	the	DT
46545	1480	59	gross	gross	JJ
46545	1480	60	trading	trading	NN
46545	1480	61	profit	profit	NN
46545	1480	62	or	or	CC
46545	1480	63	loss	loss	NN
46545	1480	64	.	.	.
46545	1481	1	Close	close	JJ
46545	1481	2	trading	trading	NN
46545	1481	3	and	and	CC
46545	1481	4	revenue	revenue	NN
46545	1481	5	expenditure	expenditure	NN
46545	1481	6	accounts	account	NNS
46545	1481	7	into	into	IN
46545	1481	8	profit	profit	NN
46545	1481	9	and	and	CC
46545	1481	10	loss	loss	NN
46545	1481	11	account	account	NN
46545	1481	12	.	.	.
46545	1482	1	Close	close	JJ
46545	1482	2	net	net	JJ
46545	1482	3	profits	profit	NNS
46545	1482	4	into	into	IN
46545	1482	5	proprietor	proprietor	NN
46545	1482	6	's	's	POS
46545	1482	7	account	account	NN
46545	1482	8	.	.	.
46545	1483	1	Bring	bring	VB
46545	1483	2	down	down	RP
46545	1483	3	the	the	DT
46545	1483	4	balances	balance	NNS
46545	1483	5	in	in	IN
46545	1483	6	the	the	DT
46545	1483	7	ledger	ledger	NN
46545	1483	8	and	and	CC
46545	1483	9	take	take	VB
46545	1483	10	a	a	DT
46545	1483	11	new	new	JJ
46545	1483	12	trial	trial	NN
46545	1483	13	balance	balance	NN
46545	1483	14	.	.	.
46545	1484	1	SALES	sale	NNS
46545	1484	2	TICKETS	tickets	NN
46545	1484	3	=	=	SYM
46545	1484	4	23.=	23.=	CD
46545	1484	5	In	in	IN
46545	1484	6	a	a	DT
46545	1484	7	retail	retail	JJ
46545	1484	8	business	business	NN
46545	1484	9	it	-PRON-	PRP
46545	1484	10	is	be	VBZ
46545	1484	11	necessary	necessary	JJ
46545	1484	12	for	for	IN
46545	1484	13	the	the	DT
46545	1484	14	sales	sale	NNS
46545	1484	15	person	person	NN
46545	1484	16	to	to	IN
46545	1484	17	record	record	VB
46545	1484	18	purchases	purchase	NNS
46545	1484	19	at	at	IN
46545	1484	20	the	the	DT
46545	1484	21	time	time	NN
46545	1484	22	the	the	DT
46545	1484	23	goods	good	NNS
46545	1484	24	are	be	VBP
46545	1484	25	selected	select	VBN
46545	1484	26	by	by	IN
46545	1484	27	the	the	DT
46545	1484	28	customer	customer	NN
46545	1484	29	.	.	.
46545	1485	1	When	when	WRB
46545	1485	2	but	but	CC
46545	1485	3	one	one	CD
46545	1485	4	or	or	CC
46545	1485	5	two	two	CD
46545	1485	6	clerks	clerk	NNS
46545	1485	7	are	be	VBP
46545	1485	8	employed	employ	VBN
46545	1485	9	,	,	,
46545	1485	10	it	-PRON-	PRP
46545	1485	11	is	be	VBZ
46545	1485	12	possible	possible	JJ
46545	1485	13	to	to	TO
46545	1485	14	record	record	VB
46545	1485	15	these	these	DT
46545	1485	16	sales	sale	NNS
46545	1485	17	in	in	IN
46545	1485	18	a	a	DT
46545	1485	19	counter	counter	NN
46545	1485	20	book	book	NN
46545	1485	21	or	or	CC
46545	1485	22	blotter	blotter	NN
46545	1485	23	;	;	:
46545	1485	24	but	but	CC
46545	1485	25	in	in	IN
46545	1485	26	a	a	DT
46545	1485	27	larger	large	JJR
46545	1485	28	business	business	NN
46545	1485	29	employing	employ	VBG
46545	1485	30	several	several	JJ
46545	1485	31	clerks	clerk	NNS
46545	1485	32	,	,	,
46545	1485	33	this	this	DT
46545	1485	34	method	method	NN
46545	1485	35	would	would	MD
46545	1485	36	be	be	VB
46545	1485	37	extremely	extremely	RB
46545	1485	38	inconvenient	inconvenient	JJ
46545	1485	39	.	.	.
46545	1486	1	The	the	DT
46545	1486	2	bookkeeper	bookkeeper	NN
46545	1486	3	would	would	MD
46545	1486	4	be	be	VB
46545	1486	5	obliged	oblige	VBN
46545	1486	6	to	to	TO
46545	1486	7	wait	wait	VB
46545	1486	8	for	for	IN
46545	1486	9	the	the	DT
46545	1486	10	books	book	NNS
46545	1486	11	;	;	:
46545	1486	12	and	and	CC
46545	1486	13	even	even	RB
46545	1486	14	if	if	IN
46545	1486	15	two	two	CD
46545	1486	16	sets	set	NNS
46545	1486	17	of	of	IN
46545	1486	18	counter	counter	NN
46545	1486	19	books	book	NNS
46545	1486	20	were	be	VBD
46545	1486	21	provided	provide	VBN
46545	1486	22	for	for	IN
46545	1486	23	use	use	NN
46545	1486	24	on	on	IN
46545	1486	25	alternate	alternate	JJ
46545	1486	26	days	day	NNS
46545	1486	27	,	,	,
46545	1486	28	the	the	DT
46545	1486	29	work	work	NN
46545	1486	30	would	would	MD
46545	1486	31	always	always	RB
46545	1486	32	be	be	VB
46545	1486	33	at	at	RB
46545	1486	34	least	least	RBS
46545	1486	35	one	one	CD
46545	1486	36	day	day	NN
46545	1486	37	behind	behind	RB
46545	1486	38	.	.	.
46545	1487	1	The	the	DT
46545	1487	2	increase	increase	NN
46545	1487	3	in	in	IN
46545	1487	4	the	the	DT
46545	1487	5	volume	volume	NN
46545	1487	6	of	of	IN
46545	1487	7	business	business	NN
46545	1487	8	transacted	transact	VBN
46545	1487	9	,	,	,
46545	1487	10	and	and	CC
46545	1487	11	the	the	DT
46545	1487	12	multiplicity	multiplicity	NN
46545	1487	13	of	of	IN
46545	1487	14	transactions	transaction	NNS
46545	1487	15	in	in	IN
46545	1487	16	a	a	DT
46545	1487	17	retail	retail	JJ
46545	1487	18	store	store	NN
46545	1487	19	,	,	,
46545	1487	20	have	have	VBP
46545	1487	21	been	be	VBN
46545	1487	22	responsible	responsible	JJ
46545	1487	23	for	for	IN
46545	1487	24	the	the	DT
46545	1487	25	introduction	introduction	NN
46545	1487	26	of	of	IN
46545	1487	27	many	many	JJ
46545	1487	28	labor	labor	NN
46545	1487	29	-	-	HYPH
46545	1487	30	saving	save	VBG
46545	1487	31	methods	method	NNS
46545	1487	32	and	and	CC
46545	1487	33	devices	device	NNS
46545	1487	34	.	.	.
46545	1488	1	One	one	CD
46545	1488	2	of	of	IN
46545	1488	3	these	these	DT
46545	1488	4	now	now	RB
46545	1488	5	used	use	VBN
46545	1488	6	in	in	IN
46545	1488	7	all	all	DT
46545	1488	8	large	large	JJ
46545	1488	9	stores	store	NNS
46545	1488	10	and	and	CC
46545	1488	11	in	in	IN
46545	1488	12	many	many	JJ
46545	1488	13	small	small	JJ
46545	1488	14	ones	one	NNS
46545	1488	15	,	,	,
46545	1488	16	is	be	VBZ
46545	1488	17	the	the	DT
46545	1488	18	_	_	NNP
46545	1488	19	sales	sale	NNS
46545	1488	20	ticket	ticket	NN
46545	1488	21	_	_	NNP
46545	1488	22	.	.	.
46545	1489	1	The	the	DT
46545	1489	2	sales	sale	NNS
46545	1489	3	ticket	ticket	NN
46545	1489	4	is	be	VBZ
46545	1489	5	to	to	IN
46545	1489	6	all	all	DT
46545	1489	7	intents	intent	NNS
46545	1489	8	and	and	CC
46545	1489	9	purposes	purpose	VBZ
46545	1489	10	a	a	DT
46545	1489	11	small	small	JJ
46545	1489	12	invoice	invoice	NN
46545	1489	13	blank	blank	JJ
46545	1489	14	.	.	.
46545	1490	1	Sales	sale	NNS
46545	1490	2	tickets	ticket	NNS
46545	1490	3	are	be	VBP
46545	1490	4	put	put	VBN
46545	1490	5	up	up	RP
46545	1490	6	in	in	IN
46545	1490	7	pads	pad	NNS
46545	1490	8	or	or	CC
46545	1490	9	in	in	IN
46545	1490	10	book	book	NN
46545	1490	11	form	form	NN
46545	1490	12	,	,	,
46545	1490	13	and	and	CC
46545	1490	14	are	be	VBP
46545	1490	15	numbered	number	VBN
46545	1490	16	in	in	IN
46545	1490	17	duplicate	duplicate	NN
46545	1490	18	.	.	.
46545	1491	1	The	the	DT
46545	1491	2	number	number	NN
46545	1491	3	is	be	VBZ
46545	1491	4	prefixed	prefix	VBN
46545	1491	5	by	by	IN
46545	1491	6	a	a	DT
46545	1491	7	letter	letter	NN
46545	1491	8	--	--	:
46545	1491	9	as	as	IN
46545	1491	10	_	_	NNP
46545	1491	11	H	H	NNP
46545	1491	12	10_--which	10_--which	CD
46545	1491	13	is	be	VBZ
46545	1491	14	intended	intend	VBN
46545	1491	15	to	to	TO
46545	1491	16	indicate	indicate	VB
46545	1491	17	either	either	CC
46545	1491	18	the	the	DT
46545	1491	19	department	department	NN
46545	1491	20	or	or	CC
46545	1491	21	the	the	DT
46545	1491	22	sales	sale	NNS
46545	1491	23	person	person	NN
46545	1491	24	.	.	.
46545	1492	1	When	when	WRB
46545	1492	2	a	a	DT
46545	1492	3	sale	sale	NN
46545	1492	4	is	be	VBZ
46545	1492	5	made	make	VBN
46545	1492	6	,	,	,
46545	1492	7	the	the	DT
46545	1492	8	ticket	ticket	NN
46545	1492	9	or	or	CC
46545	1492	10	bill	bill	NN
46545	1492	11	is	be	VBZ
46545	1492	12	made	make	VBN
46545	1492	13	in	in	IN
46545	1492	14	duplicate	duplicate	JJ
46545	1492	15	by	by	IN
46545	1492	16	means	mean	NNS
46545	1492	17	of	of	IN
46545	1492	18	carbon	carbon	NN
46545	1492	19	paper	paper	NN
46545	1492	20	;	;	:
46545	1492	21	one	one	CD
46545	1492	22	copy	copy	NN
46545	1492	23	is	be	VBZ
46545	1492	24	given	give	VBN
46545	1492	25	to	to	IN
46545	1492	26	the	the	DT
46545	1492	27	customer	customer	NN
46545	1492	28	,	,	,
46545	1492	29	and	and	CC
46545	1492	30	the	the	DT
46545	1492	31	other	other	JJ
46545	1492	32	retained	retained	NN
46545	1492	33	.	.	.
46545	1493	1	If	if	IN
46545	1493	2	it	-PRON-	PRP
46545	1493	3	is	be	VBZ
46545	1493	4	a	a	DT
46545	1493	5	cash	cash	NN
46545	1493	6	sale	sale	NN
46545	1493	7	,	,	,
46545	1493	8	the	the	DT
46545	1493	9	copy	copy	NN
46545	1493	10	retained	retain	VBD
46545	1493	11	goes	go	VBZ
46545	1493	12	to	to	IN
46545	1493	13	the	the	DT
46545	1493	14	cashier	cashier	NN
46545	1493	15	with	with	IN
46545	1493	16	the	the	DT
46545	1493	17	money	money	NN
46545	1493	18	;	;	:
46545	1493	19	if	if	IN
46545	1493	20	a	a	DT
46545	1493	21	sale	sale	NN
46545	1493	22	on	on	IN
46545	1493	23	account	account	NN
46545	1493	24	,	,	,
46545	1493	25	to	to	IN
46545	1493	26	the	the	DT
46545	1493	27	bookkeeper	bookkeeper	NN
46545	1493	28	to	to	TO
46545	1493	29	be	be	VB
46545	1493	30	charged	charge	VBN
46545	1493	31	.	.	.
46545	1494	1	These	these	DT
46545	1494	2	sales	sale	NNS
46545	1494	3	tickets	ticket	NNS
46545	1494	4	are	be	VBP
46545	1494	5	also	also	RB
46545	1494	6	used	use	VBN
46545	1494	7	for	for	IN
46545	1494	8	taking	take	VBG
46545	1494	9	orders	order	NNS
46545	1494	10	for	for	IN
46545	1494	11	future	future	JJ
46545	1494	12	delivery	delivery	NN
46545	1494	13	,	,	,
46545	1494	14	both	both	DT
46545	1494	15	copies	copy	NNS
46545	1494	16	being	be	VBG
46545	1494	17	retained	retain	VBN
46545	1494	18	until	until	IN
46545	1494	19	the	the	DT
46545	1494	20	order	order	NN
46545	1494	21	is	be	VBZ
46545	1494	22	filled	fill	VBN
46545	1494	23	.	.	.
46545	1495	1	When	when	WRB
46545	1495	2	delivery	delivery	NN
46545	1495	3	is	be	VBZ
46545	1495	4	made	make	VBN
46545	1495	5	,	,	,
46545	1495	6	one	one	CD
46545	1495	7	copy	copy	NN
46545	1495	8	goes	go	VBZ
46545	1495	9	to	to	IN
46545	1495	10	the	the	DT
46545	1495	11	customer	customer	NN
46545	1495	12	as	as	IN
46545	1495	13	a	a	DT
46545	1495	14	bill	bill	NN
46545	1495	15	.	.	.
46545	1496	1	Aside	aside	RB
46545	1496	2	from	from	IN
46545	1496	3	the	the	DT
46545	1496	4	time	time	NN
46545	1496	5	saved	save	VBD
46545	1496	6	,	,	,
46545	1496	7	the	the	DT
46545	1496	8	sales	sale	NNS
46545	1496	9	ticket	ticket	NN
46545	1496	10	is	be	VBZ
46545	1496	11	a	a	DT
46545	1496	12	great	great	JJ
46545	1496	13	convenience	convenience	NN
46545	1496	14	,	,	,
46545	1496	15	as	as	IN
46545	1496	16	its	-PRON-	PRP$
46545	1496	17	use	use	NN
46545	1496	18	gives	give	VBZ
46545	1496	19	the	the	DT
46545	1496	20	customer	customer	NN
46545	1496	21	a	a	DT
46545	1496	22	bill	bill	NN
46545	1496	23	for	for	IN
46545	1496	24	every	every	DT
46545	1496	25	purchase	purchase	NN
46545	1496	26	.	.	.
46545	1497	1	DEPARTMENTAL	departmental	JJ
46545	1497	2	RECORDS	record	NNS
46545	1497	3	=	=	NFP
46545	1497	4	24.=	24.=	XX
46545	1497	5	When	when	WRB
46545	1497	6	the	the	DT
46545	1497	7	goods	good	NNS
46545	1497	8	sold	sell	VBN
46545	1497	9	are	be	VBP
46545	1497	10	divided	divide	VBN
46545	1497	11	into	into	IN
46545	1497	12	departments	department	NNS
46545	1497	13	,	,	,
46545	1497	14	it	-PRON-	PRP
46545	1497	15	is	be	VBZ
46545	1497	16	here	here	RB
46545	1497	17	customary	customary	JJ
46545	1497	18	to	to	TO
46545	1497	19	record	record	VB
46545	1497	20	carefully	carefully	RB
46545	1497	21	the	the	DT
46545	1497	22	purchases	purchase	NNS
46545	1497	23	and	and	CC
46545	1497	24	sales	sale	NNS
46545	1497	25	for	for	IN
46545	1497	26	each	each	DT
46545	1497	27	department	department	NN
46545	1497	28	.	.	.
46545	1498	1	These	these	DT
46545	1498	2	records	record	NNS
46545	1498	3	are	be	VBP
46545	1498	4	provided	provide	VBN
46545	1498	5	for	for	IN
46545	1498	6	by	by	IN
46545	1498	7	the	the	DT
46545	1498	8	use	use	NN
46545	1498	9	of	of	IN
46545	1498	10	purchase	purchase	NN
46545	1498	11	and	and	CC
46545	1498	12	sales	sale	NNS
46545	1498	13	books	book	NNS
46545	1498	14	having	have	VBG
46545	1498	15	as	as	RB
46545	1498	16	many	many	JJ
46545	1498	17	columns	column	NNS
46545	1498	18	as	as	IN
46545	1498	19	there	there	EX
46545	1498	20	are	be	VBP
46545	1498	21	departments	department	NNS
46545	1498	22	.	.	.
46545	1499	1	Let	let	VB
46545	1499	2	us	-PRON-	PRP
46545	1499	3	suppose	suppose	VB
46545	1499	4	that	that	IN
46545	1499	5	the	the	DT
46545	1499	6	business	business	NN
46545	1499	7	under	under	IN
46545	1499	8	consideration	consideration	NN
46545	1499	9	is	be	VBZ
46545	1499	10	a	a	DT
46545	1499	11	single	single	JJ
46545	1499	12	proprietorship	proprietorship	NN
46545	1499	13	,	,	,
46545	1499	14	and	and	CC
46545	1499	15	that	that	IN
46545	1499	16	the	the	DT
46545	1499	17	goods	good	NNS
46545	1499	18	sold	sell	VBN
46545	1499	19	are	be	VBP
46545	1499	20	clothing	clothing	NN
46545	1499	21	,	,	,
46545	1499	22	shoes	shoe	NNS
46545	1499	23	,	,	,
46545	1499	24	and	and	CC
46545	1499	25	furnishings	furnishing	NNS
46545	1499	26	.	.	.
46545	1500	1	Each	each	DT
46545	1500	2	class	class	NN
46545	1500	3	of	of	IN
46545	1500	4	goods	good	NNS
46545	1500	5	is	be	VBZ
46545	1500	6	kept	keep	VBN
46545	1500	7	in	in	IN
46545	1500	8	a	a	DT
46545	1500	9	separate	separate	JJ
46545	1500	10	department	department	NN
46545	1500	11	,	,	,
46545	1500	12	sales	sale	NNS
46545	1500	13	and	and	CC
46545	1500	14	purchases	purchase	NNS
46545	1500	15	being	be	VBG
46545	1500	16	recorded	record	VBN
46545	1500	17	by	by	IN
46545	1500	18	departments	department	NNS
46545	1500	19	.	.	.
46545	1501	1	=	=	NFP
46545	1501	2	25.=	25.=	CD
46545	1501	3	Purchase	purchase	NN
46545	1501	4	and	and	CC
46545	1501	5	sales	sale	NNS
46545	1501	6	books	book	NNS
46545	1501	7	of	of	IN
46545	1501	8	a	a	DT
46545	1501	9	special	special	JJ
46545	1501	10	design	design	NN
46545	1501	11	are	be	VBP
46545	1501	12	used	use	VBN
46545	1501	13	,	,	,
46545	1501	14	each	each	DT
46545	1501	15	having	have	VBG
46545	1501	16	three	three	CD
46545	1501	17	special	special	JJ
46545	1501	18	columns	column	NNS
46545	1501	19	.	.	.
46545	1502	1	It	-PRON-	PRP
46545	1502	2	will	will	MD
46545	1502	3	be	be	VB
46545	1502	4	noted	note	VBN
46545	1502	5	that	that	IN
46545	1502	6	neither	neither	DT
46545	1502	7	purchases	purchase	NNS
46545	1502	8	nor	nor	CC
46545	1502	9	sales	sale	NNS
46545	1502	10	are	be	VBP
46545	1502	11	recorded	record	VBN
46545	1502	12	in	in	IN
46545	1502	13	detail	detail	NN
46545	1502	14	,	,	,
46545	1502	15	but	but	CC
46545	1502	16	that	that	IN
46545	1502	17	both	both	DT
46545	1502	18	purchase	purchase	NN
46545	1502	19	invoices	invoice	NNS
46545	1502	20	and	and	CC
46545	1502	21	sales	sale	NNS
46545	1502	22	tickets	ticket	NNS
46545	1502	23	are	be	VBP
46545	1502	24	recorded	record	VBN
46545	1502	25	by	by	IN
46545	1502	26	number	number	NN
46545	1502	27	,	,	,
46545	1502	28	and	and	CC
46545	1502	29	only	only	RB
46545	1502	30	the	the	DT
46545	1502	31	totals	total	NNS
46545	1502	32	extended	extend	VBN
46545	1502	33	in	in	IN
46545	1502	34	the	the	DT
46545	1502	35	proper	proper	JJ
46545	1502	36	column	column	NN
46545	1502	37	.	.	.
46545	1503	1	The	the	DT
46545	1503	2	charges	charge	NNS
46545	1503	3	and	and	CC
46545	1503	4	credits	credit	NNS
46545	1503	5	are	be	VBP
46545	1503	6	posted	post	VBN
46545	1503	7	to	to	IN
46545	1503	8	personal	personal	JJ
46545	1503	9	accounts	account	NNS
46545	1503	10	from	from	IN
46545	1503	11	the	the	DT
46545	1503	12	purchase	purchase	NN
46545	1503	13	and	and	CC
46545	1503	14	sales	sale	NNS
46545	1503	15	books	book	NNS
46545	1503	16	.	.	.
46545	1504	1	All	all	DT
46545	1504	2	purchase	purchase	NN
46545	1504	3	invoices	invoice	NNS
46545	1504	4	are	be	VBP
46545	1504	5	filed	file	VBN
46545	1504	6	in	in	IN
46545	1504	7	numerical	numerical	JJ
46545	1504	8	order	order	NN
46545	1504	9	.	.	.
46545	1505	1	The	the	DT
46545	1505	2	sales	sale	NNS
46545	1505	3	tickets	ticket	NNS
46545	1505	4	are	be	VBP
46545	1505	5	kept	keep	VBN
46545	1505	6	in	in	IN
46545	1505	7	bundles	bundle	NNS
46545	1505	8	,	,	,
46545	1505	9	each	each	DT
46545	1505	10	day	day	NN
46545	1505	11	's	's	POS
46545	1505	12	tickets	ticket	NNS
46545	1505	13	by	by	IN
46545	1505	14	themselves	-PRON-	PRP
46545	1505	15	.	.	.
46545	1506	1	The	the	DT
46545	1506	2	tickets	ticket	NNS
46545	1506	3	of	of	IN
46545	1506	4	each	each	DT
46545	1506	5	department	department	NN
46545	1506	6	and	and	CC
46545	1506	7	each	each	DT
46545	1506	8	sales	sale	NNS
46545	1506	9	person	person	NN
46545	1506	10	are	be	VBP
46545	1506	11	also	also	RB
46545	1506	12	kept	keep	VBN
46545	1506	13	by	by	IN
46545	1506	14	themselves	-PRON-	PRP
46545	1506	15	.	.	.
46545	1507	1	If	if	IN
46545	1507	2	it	-PRON-	PRP
46545	1507	3	becomes	become	VBZ
46545	1507	4	necessary	necessary	JJ
46545	1507	5	at	at	IN
46545	1507	6	any	any	DT
46545	1507	7	time	time	NN
46545	1507	8	to	to	TO
46545	1507	9	know	know	VB
46545	1507	10	the	the	DT
46545	1507	11	items	item	NNS
46545	1507	12	of	of	IN
46545	1507	13	an	an	DT
46545	1507	14	invoice	invoice	NN
46545	1507	15	or	or	CC
46545	1507	16	sales	sale	NNS
46545	1507	17	ticket	ticket	NN
46545	1507	18	,	,	,
46545	1507	19	it	-PRON-	PRP
46545	1507	20	is	be	VBZ
46545	1507	21	an	an	DT
46545	1507	22	easy	easy	JJ
46545	1507	23	matter	matter	NN
46545	1507	24	to	to	TO
46545	1507	25	refer	refer	VB
46545	1507	26	to	to	IN
46545	1507	27	the	the	DT
46545	1507	28	files	file	NNS
46545	1507	29	under	under	IN
46545	1507	30	the	the	DT
46545	1507	31	proper	proper	JJ
46545	1507	32	date	date	NN
46545	1507	33	and	and	CC
46545	1507	34	number	number	NN
46545	1507	35	for	for	IN
46545	1507	36	the	the	DT
46545	1507	37	desired	desire	VBN
46545	1507	38	information	information	NN
46545	1507	39	.	.	.
46545	1508	1	The	the	DT
46545	1508	2	combined	combine	VBN
46545	1508	3	totals	total	NNS
46545	1508	4	of	of	IN
46545	1508	5	the	the	DT
46545	1508	6	three	three	CD
46545	1508	7	department	department	NN
46545	1508	8	columns	column	NNS
46545	1508	9	must	must	MD
46545	1508	10	equal	equal	VB
46545	1508	11	the	the	DT
46545	1508	12	footing	footing	NN
46545	1508	13	of	of	IN
46545	1508	14	the	the	DT
46545	1508	15	total	total	JJ
46545	1508	16	column	column	NN
46545	1508	17	.	.	.
46545	1509	1	All	all	DT
46545	1509	2	footings	footing	NNS
46545	1509	3	are	be	VBP
46545	1509	4	carried	carry	VBN
46545	1509	5	forward	forward	RB
46545	1509	6	until	until	IN
46545	1509	7	the	the	DT
46545	1509	8	end	end	NN
46545	1509	9	of	of	IN
46545	1509	10	the	the	DT
46545	1509	11	month	month	NN
46545	1509	12	,	,	,
46545	1509	13	when	when	WRB
46545	1509	14	the	the	DT
46545	1509	15	totals	total	NNS
46545	1509	16	are	be	VBP
46545	1509	17	posted	post	VBN
46545	1509	18	directly	directly	RB
46545	1509	19	to	to	TO
46545	1509	20	purchase	purchase	VB
46545	1509	21	and	and	CC
46545	1509	22	sales	sale	NNS
46545	1509	23	accounts	account	NNS
46545	1509	24	,	,	,
46545	1509	25	completing	complete	VBG
46545	1509	26	the	the	DT
46545	1509	27	double	double	JJ
46545	1509	28	entry	entry	NN
46545	1509	29	.	.	.
46545	1510	1	In	in	IN
46545	1510	2	the	the	DT
46545	1510	3	ledger	ledger	NN
46545	1510	4	,	,	,
46545	1510	5	purchase	purchase	NN
46545	1510	6	and	and	CC
46545	1510	7	sales	sale	NNS
46545	1510	8	accounts	account	NNS
46545	1510	9	are	be	VBP
46545	1510	10	kept	keep	VBN
46545	1510	11	with	with	IN
46545	1510	12	each	each	DT
46545	1510	13	department	department	NN
46545	1510	14	;	;	:
46545	1510	15	but	but	CC
46545	1510	16	when	when	WRB
46545	1510	17	the	the	DT
46545	1510	18	books	book	NNS
46545	1510	19	are	be	VBP
46545	1510	20	closed	close	VBN
46545	1510	21	,	,	,
46545	1510	22	the	the	DT
46545	1510	23	results	result	NNS
46545	1510	24	from	from	IN
46545	1510	25	all	all	DT
46545	1510	26	departments	department	NNS
46545	1510	27	are	be	VBP
46545	1510	28	combined	combine	VBN
46545	1510	29	in	in	IN
46545	1510	30	the	the	DT
46545	1510	31	trading	trading	NN
46545	1510	32	account	account	NN
46545	1510	33	.	.	.
46545	1511	1	Instead	instead	RB
46545	1511	2	of	of	IN
46545	1511	3	recording	record	VBG
46545	1511	4	cash	cash	NN
46545	1511	5	sales	sale	NNS
46545	1511	6	in	in	IN
46545	1511	7	a	a	DT
46545	1511	8	special	special	JJ
46545	1511	9	column	column	NN
46545	1511	10	in	in	IN
46545	1511	11	the	the	DT
46545	1511	12	cash	cash	NN
46545	1511	13	book	book	NN
46545	1511	14	,	,	,
46545	1511	15	all	all	DT
46545	1511	16	receipts	receipt	NNS
46545	1511	17	of	of	IN
46545	1511	18	this	this	DT
46545	1511	19	kind	kind	NN
46545	1511	20	are	be	VBP
46545	1511	21	entered	enter	VBN
46545	1511	22	in	in	IN
46545	1511	23	the	the	DT
46545	1511	24	regular	regular	JJ
46545	1511	25	_	_	NNP
46545	1511	26	cash	cash	NN
46545	1511	27	received	receive	VBN
46545	1511	28	_	_	NNP
46545	1511	29	column	column	NN
46545	1511	30	.	.	.
46545	1512	1	These	these	DT
46545	1512	2	sales	sale	NNS
46545	1512	3	are	be	VBP
46545	1512	4	not	not	RB
46545	1512	5	posted	post	VBN
46545	1512	6	from	from	IN
46545	1512	7	the	the	DT
46545	1512	8	cash	cash	NN
46545	1512	9	book	book	NN
46545	1512	10	,	,	,
46545	1512	11	but	but	CC
46545	1512	12	are	be	VBP
46545	1512	13	entered	enter	VBN
46545	1512	14	in	in	IN
46545	1512	15	the	the	DT
46545	1512	16	sales	sale	NNS
46545	1512	17	book	book	NN
46545	1512	18	daily	daily	RB
46545	1512	19	.	.	.
46545	1513	1	Thus	thus	RB
46545	1513	2	they	-PRON-	PRP
46545	1513	3	are	be	VBP
46545	1513	4	carried	carry	VBN
46545	1513	5	forward	forward	RB
46545	1513	6	in	in	IN
46545	1513	7	the	the	DT
46545	1513	8	footings	footing	NNS
46545	1513	9	,	,	,
46545	1513	10	and	and	CC
46545	1513	11	at	at	IN
46545	1513	12	the	the	DT
46545	1513	13	end	end	NN
46545	1513	14	of	of	IN
46545	1513	15	the	the	DT
46545	1513	16	month	month	NN
46545	1513	17	the	the	DT
46545	1513	18	totals	total	NNS
46545	1513	19	of	of	IN
46545	1513	20	the	the	DT
46545	1513	21	sales	sale	NNS
46545	1513	22	book	book	NN
46545	1513	23	represent	represent	VBP
46545	1513	24	all	all	DT
46545	1513	25	sales	sale	NNS
46545	1513	26	,	,	,
46545	1513	27	both	both	DT
46545	1513	28	on	on	IN
46545	1513	29	account	account	NN
46545	1513	30	and	and	CC
46545	1513	31	for	for	IN
46545	1513	32	cash	cash	NN
46545	1513	33	.	.	.
46545	1514	1	=	=	NFP
46545	1514	2	26.=	26.=	IN
46545	1514	3	The	the	DT
46545	1514	4	cash	cash	NN
46545	1514	5	book	book	NN
46545	1514	6	in	in	IN
46545	1514	7	this	this	DT
46545	1514	8	set	set	NN
46545	1514	9	presents	present	VBZ
46545	1514	10	some	some	DT
46545	1514	11	new	new	JJ
46545	1514	12	features	feature	NNS
46545	1514	13	.	.	.
46545	1515	1	Instead	instead	RB
46545	1515	2	of	of	IN
46545	1515	3	using	use	VBG
46545	1515	4	both	both	DT
46545	1515	5	pages	page	NNS
46545	1515	6	of	of	IN
46545	1515	7	the	the	DT
46545	1515	8	book	book	NN
46545	1515	9	,	,	,
46545	1515	10	one	one	CD
46545	1515	11	page	page	NN
46545	1515	12	is	be	VBZ
46545	1515	13	used	use	VBN
46545	1515	14	for	for	IN
46545	1515	15	both	both	CC
46545	1515	16	debit	debit	NN
46545	1515	17	and	and	CC
46545	1515	18	credit	credit	NN
46545	1515	19	.	.	.
46545	1516	1	The	the	DT
46545	1516	2	bank	bank	NN
46545	1516	3	account	account	NN
46545	1516	4	is	be	VBZ
46545	1516	5	also	also	RB
46545	1516	6	kept	keep	VBN
46545	1516	7	in	in	IN
46545	1516	8	the	the	DT
46545	1516	9	cash	cash	NN
46545	1516	10	book	book	NN
46545	1516	11	,	,	,
46545	1516	12	debit	debit	NN
46545	1516	13	and	and	CC
46545	1516	14	credit	credit	NN
46545	1516	15	columns	column	NNS
46545	1516	16	being	be	VBG
46545	1516	17	provided	provide	VBN
46545	1516	18	for	for	IN
46545	1516	19	this	this	DT
46545	1516	20	purpose	purpose	NN
46545	1516	21	.	.	.
46545	1517	1	Deposits	deposit	NNS
46545	1517	2	are	be	VBP
46545	1517	3	entered	enter	VBN
46545	1517	4	in	in	IN
46545	1517	5	the	the	DT
46545	1517	6	bank	bank	NN
46545	1517	7	debit	debit	NN
46545	1517	8	column	column	NN
46545	1517	9	and	and	CC
46545	1517	10	in	in	IN
46545	1517	11	the	the	DT
46545	1517	12	cash	cash	NN
46545	1517	13	credit	credit	NN
46545	1517	14	column	column	NN
46545	1517	15	.	.	.
46545	1518	1	Checks	check	NNS
46545	1518	2	are	be	VBP
46545	1518	3	entered	enter	VBN
46545	1518	4	in	in	IN
46545	1518	5	the	the	DT
46545	1518	6	bank	bank	NN
46545	1518	7	credit	credit	NN
46545	1518	8	column	column	NN
46545	1518	9	and	and	CC
46545	1518	10	posted	post	VBN
46545	1518	11	to	to	IN
46545	1518	12	individual	individual	JJ
46545	1518	13	accounts	account	NNS
46545	1518	14	.	.	.
46545	1519	1	The	the	DT
46545	1519	2	other	other	JJ
46545	1519	3	books	book	NNS
46545	1519	4	used	use	VBN
46545	1519	5	are	be	VBP
46545	1519	6	the	the	DT
46545	1519	7	journal	journal	NNP
46545	1519	8	and	and	CC
46545	1519	9	ledger	ledger	NNP
46545	1519	10	.	.	.
46545	1520	1	The	the	DT
46545	1520	2	journal	journal	NN
46545	1520	3	is	be	VBZ
46545	1520	4	used	use	VBN
46545	1520	5	only	only	RB
46545	1520	6	for	for	IN
46545	1520	7	adjusting	adjust	VBG
46545	1520	8	entries	entry	NNS
46545	1520	9	which	which	WDT
46545	1520	10	can	can	MD
46545	1520	11	not	not	RB
46545	1520	12	be	be	VB
46545	1520	13	made	make	VBN
46545	1520	14	through	through	IN
46545	1520	15	the	the	DT
46545	1520	16	other	other	JJ
46545	1520	17	books	book	NNS
46545	1520	18	.	.	.
46545	1521	1	SAMPLE	SAMPLE	NNP
46545	1521	2	TRANSACTIONS	TRANSACTIONS	NNP
46545	1521	3	=	=	NFP
46545	1521	4	27.=	27.=	CD
46545	1521	5	The	the	DT
46545	1521	6	business	business	NN
46545	1521	7	is	be	VBZ
46545	1521	8	opened	open	VBN
46545	1521	9	by	by	IN
46545	1521	10	C.	C.	NNP
46545	1521	11	D.	D.	NNP
46545	1521	12	Walker	Walker	NNP
46545	1521	13	,	,	,
46545	1521	14	who	who	WP
46545	1521	15	invests	invest	VBZ
46545	1521	16	$	$	$
46545	1521	17	3,500.00	3,500.00	CD
46545	1521	18	cash	cash	NN
46545	1521	19	,	,	,
46545	1521	20	which	which	WDT
46545	1521	21	he	-PRON-	PRP
46545	1521	22	deposits	deposit	VBZ
46545	1521	23	in	in	IN
46545	1521	24	the	the	DT
46545	1521	25	bank	bank	NN
46545	1521	26	.	.	.
46545	1522	1	The	the	DT
46545	1522	2	following	follow	VBG
46545	1522	3	transactions	transaction	NNS
46545	1522	4	are	be	VBP
46545	1522	5	recorded	record	VBN
46545	1522	6	:	:	:
46545	1522	7	--Jan	--Jan	:
46545	1522	8	.	.	.
46545	1522	9	12	12	CD
46545	1522	10	-	-	:
46545	1522	11	-	-	:
46545	1522	12	Bought	buy	VBN
46545	1522	13	from	from	IN
46545	1522	14	Hart	Hart	NNP
46545	1522	15	,	,	,
46545	1522	16	Schaffner	Schaffner	NNP
46545	1522	17	&	&	CC
46545	1522	18	Marx	Marx	NNP
46545	1522	19	,	,	,
46545	1522	20	Chicago	Chicago	NNP
46545	1522	21	50	50	CD
46545	1522	22	suits	suit	NNS
46545	1522	23	$	$	$
46545	1522	24	13.50	13.50	CD
46545	1522	25	$	$	$
46545	1522	26	675.00	675.00	CD
46545	1522	27	15	15	CD
46545	1522	28	"	"	CD
46545	1522	29	16.50	16.50	CD
46545	1522	30	247.50	247.50	CD
46545	1522	31	--------	--------	CD
46545	1522	32	$	$	$
46545	1522	33	912.50	912.50	CD
46545	1522	34	Net	net	NN
46545	1522	35	;	;	:
46545	1522	36	2	2	CD
46545	1522	37	%	%	NN
46545	1522	38	10	10	CD
46545	1522	39	.	.	.
46545	1523	1	Invoice	Invoice	NNP
46545	1523	2	#	#	NN
46545	1523	3	1	1	CD
46545	1523	4	.	.	.
46545	1524	1	--Jan	--Jan	:
46545	1524	2	.	.	.
46545	1524	3	12	12	CD
46545	1524	4	-	-	HYPH
46545	1524	5	-	-	:
46545	1524	6	Bought	buy	VBN
46545	1524	7	from	from	IN
46545	1524	8	Hamilton	Hamilton	NNP
46545	1524	9	Brown	Brown	NNP
46545	1524	10	Shoe	Shoe	NNP
46545	1524	11	Co.	Co.	NNP
46545	1524	12	,	,	,
46545	1524	13	St.	St.	NNP
46545	1524	14	Louis	Louis	NNP
46545	1524	15	30	30	CD
46545	1524	16	pr	pr	NN
46545	1524	17	.	.	.
46545	1525	1	shoes	shoe	NNS
46545	1525	2	2.25	2.25	CD
46545	1525	3	67.50	67.50	CD
46545	1525	4	30	30	CD
46545	1525	5	"	"	''
46545	1525	6	"	"	``
46545	1525	7	4.25	4.25	CD
46545	1525	8	127.50	127.50	CD
46545	1525	9	10	10	CD
46545	1525	10	"	"	''
46545	1525	11	"	"	``
46545	1525	12	1.50	1.50	CD
46545	1525	13	15.00	15.00	CD
46545	1525	14	--------	--------	CD
46545	1525	15	210.00	210.00	CD
46545	1525	16	Net	Net	NNP
46545	1525	17	60	60	CD
46545	1525	18	;	;	:
46545	1525	19	2	2	CD
46545	1525	20	%	%	NN
46545	1525	21	10	10	CD
46545	1525	22	.	.	.
46545	1526	1	Invoice	Invoice	NNP
46545	1526	2	#	#	$
46545	1526	3	2	2	CD
46545	1526	4	.	.	.
46545	1527	1	--Jan	--Jan	:
46545	1527	2	.	.	.
46545	1527	3	14	14	CD
46545	1527	4	-	-	HYPH
46545	1527	5	-	-	:
46545	1527	6	Bought	buy	VBN
46545	1527	7	from	from	IN
46545	1527	8	Farwell	Farwell	NNP
46545	1527	9	&	&	CC
46545	1527	10	Co.	Co.	NNP
46545	1527	11	,	,	,
46545	1527	12	Chicago	Chicago	NNP
46545	1527	13	1	1	CD
46545	1527	14	doz	doz	NN
46545	1527	15	.	.	.
46545	1528	1	shirts	shirt	NNS
46545	1528	2	13.50	13.50	CD
46545	1528	3	13.50	13.50	CD
46545	1528	4	2	2	CD
46545	1528	5	"	"	''
46545	1528	6	"	"	``
46545	1528	7	9.00	9.00	CD
46545	1528	8	18.00	18.00	CD
46545	1528	9	4	4	CD
46545	1528	10	"	"	''
46545	1528	11	"	"	``
46545	1528	12	6.25	6.25	CD
46545	1528	13	25.00	25.00	CD
46545	1528	14	2	2	CD
46545	1528	15	"	"	''
46545	1528	16	sox	sox	NNP
46545	1528	17	1.50	1.50	CD
46545	1528	18	3.00	3.00	CD
46545	1528	19	1	1	CD
46545	1528	20	"	"	''
46545	1528	21	"	"	``
46545	1528	22	2.00	2.00	CD
46545	1528	23	2.00	2.00	CD
46545	1528	24	10	10	CD
46545	1528	25	"	"	``
46545	1528	26	underwear	underwear	NN
46545	1528	27	6.50	6.50	CD
46545	1528	28	65.00	65.00	CD
46545	1528	29	5	5	CD
46545	1528	30	"	"	''
46545	1528	31	hdkfs	hdkfs	NN
46545	1528	32	.	.	.
46545	1529	1	1.10	1.10	CD
46545	1529	2	5.50	5.50	CD
46545	1529	3	--------	--------	CD
46545	1529	4	132.00	132.00	CD
46545	1529	5	Net	Net	NNP
46545	1529	6	60	60	CD
46545	1529	7	;	;	:
46545	1529	8	2	2	CD
46545	1529	9	%	%	NN
46545	1529	10	10	10	CD
46545	1529	11	.	.	.
46545	1530	1	Invoice	Invoice	NNP
46545	1530	2	#	#	$
46545	1530	3	3	3	CD
46545	1530	4	.	.	.
46545	1531	1	--Jan	--Jan	:
46545	1531	2	.	.	.
46545	1531	3	14	14	CD
46545	1531	4	-	-	HYPH
46545	1531	5	-	-	:
46545	1531	6	Bought	buy	VBN
46545	1531	7	from	from	IN
46545	1531	8	Barr	Barr	NNP
46545	1531	9	Dry	Dry	NNP
46545	1531	10	Goods	Goods	NNP
46545	1531	11	Co.	Co.	NNP
46545	1531	12	,	,	,
46545	1531	13	St.	St.	NNP
46545	1531	14	Louis	Louis	NNP
46545	1531	15	12	12	CD
46545	1531	16	doz	doz	NN
46545	1531	17	.	.	.
46545	1532	1	collars	collar	NNS
46545	1532	2	.75	.75	.
46545	1532	3	9.00	9.00	CD
46545	1532	4	12	12	CD
46545	1532	5	"	"	''
46545	1532	6	"	"	``
46545	1532	7	1.10	1.10	CD
46545	1532	8	13.20	13.20	CD
46545	1532	9	--------	--------	CD
46545	1532	10	22.20	22.20	CD
46545	1532	11	Net	Net	NNP
46545	1532	12	30	30	CD
46545	1532	13	.	.	.
46545	1533	1	Invoice	Invoice	NNP
46545	1533	2	#	#	$
46545	1533	3	3	3	CD
46545	1533	4	.	.	.
46545	1534	1	--Jan	--Jan	:
46545	1534	2	.	.	.
46545	1534	3	15	15	CD
46545	1534	4	-	-	:
46545	1534	5	-	-	:
46545	1534	6	Sold	sell	VBN
46545	1534	7	to	to	IN
46545	1534	8	S.	S.	NNP
46545	1534	9	W.	W.	NNP
46545	1534	10	Martin	Martin	NNP
46545	1534	11	,	,	,
46545	1534	12	842	842	CD
46545	1534	13	3d	3d	NNP
46545	1534	14	Av	Av	NNP
46545	1534	15	.	.	NNP
46545	1534	16	,	,	,
46545	1534	17	on	on	IN
46545	1534	18	account	account	NN
46545	1534	19	Sales	Sales	NNP
46545	1534	20	ticket	ticket	NN
46545	1534	21	A4	a4	NN
46545	1534	22	.	.	.
46545	1535	1	25.00	25.00	CD
46545	1535	2	S.T.	S.T.	NNP
46545	1536	1	B6	B6	NNP
46545	1536	2	4.50	4.50	CD
46545	1536	3	S.T.	S.T.	NNP
46545	1537	1	C18	C18	NNP
46545	1537	2	6.00	6.00	CD
46545	1537	3	--------	--------	SYM
46545	1537	4	35.50	35.50	CD
46545	1537	5	--Jan	--Jan	NNP
46545	1537	6	.	.	.
46545	1537	7	15	15	CD
46545	1537	8	-	-	HYPH
46545	1537	9	-	-	:
46545	1537	10	Sold	sell	VBN
46545	1537	11	for	for	IN
46545	1537	12	cash	cash	NN
46545	1537	13	Clothing	clothing	NN
46545	1537	14	148.70	148.70	CD
46545	1537	15	Furnishings	Furnishings	NNP
46545	1537	16	26.50	26.50	CD
46545	1537	17	Shoes	Shoes	NNPS
46545	1537	18	54.00	54.00	CD
46545	1537	19	--------	--------	CD
46545	1537	20	229.20	229.20	CD
46545	1537	21	--Jan	--Jan	:
46545	1537	22	.	.	.
46545	1537	23	15	15	CD
46545	1537	24	-	-	HYPH
46545	1537	25	-	-	:
46545	1537	26	Paid	Paid	NNP
46545	1537	27	Hart	Hart	NNP
46545	1537	28	,	,	,
46545	1537	29	Schaffner	Schaffner	NNP
46545	1537	30	&	&	CC
46545	1537	31	Marx	Marx	NNP
46545	1537	32	account	account	NN
46545	1537	33	Check	check	NN
46545	1537	34	#	#	NN
46545	1537	35	1	1	CD
46545	1537	36	894.25	894.25	CD
46545	1537	37	Discount	Discount	NNP
46545	1537	38	18.25	18.25	CD
46545	1537	39	--------	--------	CD
46545	1537	40	912.50	912.50	CD
46545	1537	41	--Jan	--jan	NN
46545	1537	42	.	.	.
46545	1537	43	16	16	CD
46545	1537	44	-	-	:
46545	1537	45	-	-	:
46545	1537	46	Sold	sell	VBN
46545	1537	47	to	to	IN
46545	1537	48	A.	a.	NN
46545	1537	49	R.	R.	NNP
46545	1537	50	Crane	Crane	NNP
46545	1537	51	,	,	,
46545	1537	52	1162	1162	CD
46545	1537	53	Baker	Baker	NNP
46545	1537	54	St.	St.	NNP
46545	1537	55	,	,	,
46545	1537	56	on	on	IN
46545	1537	57	account	account	NN
46545	1537	58	S.T.	S.T.	NNP
46545	1538	1	B7	b7	NN
46545	1538	2	3.00	3.00	CD
46545	1538	3	--Jan	--Jan	HYPH
46545	1538	4	.	.	.
46545	1538	5	17	17	CD
46545	1538	6	-	-	:
46545	1538	7	-	-	:
46545	1538	8	Sold	sell	VBN
46545	1538	9	to	to	IN
46545	1538	10	D.	D.	NNP
46545	1538	11	H.	H.	NNP
46545	1538	12	Whipple	Whipple	NNP
46545	1538	13	,	,	,
46545	1538	14	476	476	CD
46545	1538	15	Lake	Lake	NNP
46545	1538	16	St.	St.	NNP
46545	1538	17	,	,	,
46545	1538	18	on	on	IN
46545	1538	19	account	account	NN
46545	1538	20	S.T.	S.T.	NNP
46545	1539	1	A12	A12	NNP
46545	1539	2	27.50	27.50	CD
46545	1539	3	Paid	pay	VBD
46545	1539	4	cash	cash	NN
46545	1539	5	on	on	IN
46545	1539	6	account	account	NN
46545	1539	7	10.00	10.00	CD
46545	1539	8	--Jan	--jan	NN
46545	1539	9	.	.	.
46545	1539	10	17	17	CD
46545	1539	11	-	-	HYPH
46545	1539	12	-	-	:
46545	1539	13	Received	receive	VBN
46545	1539	14	from	from	IN
46545	1539	15	S.	S.	NNP
46545	1539	16	W.	W.	NNP
46545	1539	17	Martin	Martin	NNP
46545	1539	18	1	1	CD
46545	1539	19	shirt	shirt	NN
46545	1539	20	,	,	,
46545	1539	21	for	for	IN
46545	1539	22	exchange	exchange	NN
46545	1539	23	1.50	1.50	CD
46545	1539	24	Sold	sell	VBD
46545	1539	25	him	-PRON-	PRP
46545	1539	26	on	on	IN
46545	1539	27	account	account	NN
46545	1539	28	1	1	CD
46545	1539	29	shirt	shirt	NN
46545	1539	30	2.00	2.00	CD
46545	1539	31	S.T.	S.T.	NNP
46545	1540	1	B9	b9	NN
46545	1540	2	--Jan	--Jan	:
46545	1540	3	.	.	.
46545	1540	4	17	17	CD
46545	1540	5	-	-	HYPH
46545	1540	6	-	-	HYPH
46545	1540	7	Sold	sell	VBN
46545	1540	8	for	for	IN
46545	1540	9	cash	cash	NN
46545	1540	10	Department	department	NN
46545	1540	11	A	A	NNP
46545	1540	12	200.00	200.00	CD
46545	1540	13	"	"	''
46545	1540	14	B	B	NNP
46545	1540	15	64.00	64.00	CD
46545	1540	16	"	"	''
46545	1540	17	C	C	NNP
46545	1540	18	87.50	87.50	CD
46545	1540	19	--------	--------	CD
46545	1540	20	351.50	351.50	CD
46545	1540	21	--Jan	--jan	NN
46545	1540	22	.	.	.
46545	1540	23	19	19	CD
46545	1540	24	-	-	HYPH
46545	1540	25	-	-	:
46545	1540	26	Sold	sell	VBN
46545	1540	27	to	to	IN
46545	1540	28	C.	C.	NNP
46545	1540	29	D.	D.	NNP
46545	1540	30	Lewis	Lewis	NNP
46545	1540	31	,	,	,
46545	1540	32	64	64	CD
46545	1540	33	Ferry	Ferry	NNP
46545	1540	34	Av	Av	NNP
46545	1540	35	.	.	NNP
46545	1540	36	,	,	,
46545	1540	37	on	on	IN
46545	1540	38	account	account	NN
46545	1540	39	S.T.	S.T.	NNP
46545	1541	1	B11	B11	NNP
46545	1541	2	6.50	6.50	CD
46545	1541	3	S.T.	S.T.	NNP
46545	1542	1	C23	C23	NNP
46545	1542	2	3.50	3.50	CD
46545	1542	3	--------	--------	SYM
46545	1542	4	10.00	10.00	CD
46545	1542	5	--Jan	--jan	NN
46545	1542	6	.	.	.
46545	1542	7	19	19	CD
46545	1542	8	-	-	HYPH
46545	1542	9	-	-	:
46545	1542	10	Paid	Paid	NNP
46545	1542	11	Hamilton	Hamilton	NNP
46545	1542	12	Brown	Brown	NNP
46545	1542	13	Shoe	Shoe	NNP
46545	1542	14	Co.	Co.	NNP
46545	1542	15	,	,	,
46545	1542	16	on	on	IN
46545	1542	17	account	account	NN
46545	1542	18	Check	check	NN
46545	1542	19	#	#	$
46545	1542	20	2	2	CD
46545	1542	21	205.80	205.80	CD
46545	1542	22	Discount	discount	NN
46545	1542	23	4.20	4.20	CD
46545	1542	24	--------	--------	NFP
46545	1542	25	210.00	210.00	CD
46545	1542	26	--Jan	--jan	NN
46545	1542	27	.	.	.
46545	1542	28	19	19	CD
46545	1542	29	-	-	HYPH
46545	1542	30	-	-	:
46545	1542	31	Paid	pay	VBN
46545	1542	32	clerk	clerk	NN
46545	1542	33	hire	hire	NN
46545	1542	34	,	,	,
46545	1542	35	cash	cash	NN
46545	1542	36	12.00	12.00	CD
46545	1542	37	--Jan	--jan	NN
46545	1542	38	.	.	.
46545	1542	39	19	19	CD
46545	1542	40	-	-	HYPH
46545	1542	41	-	-	:
46545	1542	42	Paid	pay	VBN
46545	1542	43	store	store	NN
46545	1542	44	rent	rent	NN
46545	1542	45	to	to	IN
46545	1542	46	D.	D.	NNP
46545	1542	47	C.	C.	NNP
46545	1542	48	Watson	Watson	NNP
46545	1542	49	Check	Check	NNP
46545	1542	50	#	#	$
46545	1542	51	3	3	CD
46545	1542	52	50.00	50.00	CD
46545	1542	53	--Jan	--Jan	NNS
46545	1542	54	.	.	.
46545	1542	55	19	19	CD
46545	1542	56	-	-	HYPH
46545	1542	57	-	-	:
46545	1542	58	Sold	sell	VBN
46545	1542	59	for	for	IN
46545	1542	60	cash	cash	NN
46545	1542	61	Department	Department	NNP
46545	1542	62	B	B	NNP
46545	1542	63	37.50	37.50	CD
46545	1542	64	"	"	''
46545	1542	65	C	C	NNP
46545	1542	66	35.00	35.00	CD
46545	1542	67	--------	--------	CD
46545	1542	68	72.50	72.50	CD
46545	1542	69	--Jan	--Jan	NNP
46545	1542	70	.	.	.
46545	1542	71	19	19	CD
46545	1542	72	-	-	HYPH
46545	1542	73	-	-	:
46545	1542	74	Deposited	deposit	VBN
46545	1542	75	in	in	IN
46545	1542	76	bank	bank	NN
46545	1542	77	550.00	550.00	CD
46545	1542	78	--Jan	--Jan	:
46545	1542	79	.	.	.
46545	1542	80	20	20	CD
46545	1542	81	-	-	:
46545	1542	82	-	-	:
46545	1542	83	Sold	sell	VBN
46545	1542	84	to	to	IN
46545	1542	85	B.	B.	NNP
46545	1542	86	E	E	NNP
46545	1542	87	Johnson	Johnson	NNP
46545	1542	88	,	,	,
46545	1542	89	92	92	CD
46545	1542	90	King	King	NNP
46545	1542	91	St.	St.	NNP
46545	1542	92	,	,	,
46545	1542	93	on	on	IN
46545	1542	94	account	account	NN
46545	1542	95	S.T.	S.T.	NNP
46545	1543	1	A15	A15	NNP
46545	1543	2	20.00	20.00	CD
46545	1543	3	--Jan	--Jan	NNP
46545	1543	4	.	.	.
46545	1543	5	20	20	CD
46545	1543	6	-	-	:
46545	1543	7	-	-	HYPH
46545	1543	8	Sold	sell	VBN
46545	1543	9	for	for	IN
46545	1543	10	cash	cash	NN
46545	1543	11	Department	Department	NNP
46545	1543	12	A	A	NNP
46545	1543	13	75.00	75.00	CD
46545	1543	14	"	"	''
46545	1543	15	B	B	NNP
46545	1543	16	21.25	21.25	CD
46545	1543	17	--------	--------	CD
46545	1543	18	96.25	96.25	CD
46545	1543	19	--Jan	--jan	NN
46545	1543	20	.	.	.
46545	1543	21	20	20	CD
46545	1543	22	-	-	HYPH
46545	1543	23	-	-	:
46545	1543	24	Deposited	deposit	VBN
46545	1543	25	in	in	IN
46545	1543	26	bank	bank	NN
46545	1543	27	100.00	100.00	CD
46545	1543	28	--Jan	--Jan	:
46545	1543	29	.	.	.
46545	1543	30	20	20	CD
46545	1543	31	-	-	HYPH
46545	1543	32	-	-	:
46545	1543	33	Paid	pay	VBN
46545	1543	34	freight	freight	NN
46545	1543	35	bills	bill	NNS
46545	1543	36	Department	Department	NNP
46545	1543	37	A	a	DT
46545	1543	38	8.75	8.75	CD
46545	1543	39	"	"	NN
46545	1543	40	B	b	NN
46545	1543	41	3.42	3.42	CD
46545	1543	42	"	"	''
46545	1543	43	C	c	NN
46545	1543	44	4.20	4.20	CD
46545	1543	45	--------	--------	:
46545	1543	46	Check	check	NN
46545	1543	47	#	#	$
46545	1543	48	4	4	CD
46545	1543	49	to	to	IN
46545	1543	50	C.	C.	NNP
46545	1543	51	D.	D.	NNP
46545	1543	52	Jenks	Jenks	NNP
46545	1543	53	,	,	,
46545	1543	54	Agt	Agt	NNP
46545	1543	55	.	.	.
46545	1544	1	16.37	16.37	CD
46545	1544	2	The	the	DT
46545	1544	3	inventory	inventory	NN
46545	1544	4	on	on	IN
46545	1544	5	Jan.	January	NNP
46545	1544	6	20	20	CD
46545	1544	7	is	be	VBZ
46545	1544	8	:	:	:
46545	1544	9	Clothing	clothing	NN
46545	1544	10	$	$	$
46545	1544	11	487.00	487.00	CD
46545	1544	12	Furnishings	Furnishings	NNP
46545	1544	13	30.50	30.50	CD
46545	1544	14	Shoes	Shoes	NNP
46545	1544	15	64.50	64.50	CD
46545	1544	16	BALANCE	BALANCE	NNP
46545	1544	17	SHEET	SHEET	NNP
46545	1544	18	,	,	,
46545	1544	19	JAN	JAN	NNP
46545	1544	20	.	.	NNP
46545	1544	21	20	20	CD
46545	1544	22	_	_	NNP
46545	1544	23	Assets	Assets	NNPS
46545	1544	24	_	_	NNP
46545	1544	25	Cash	Cash	NNP
46545	1544	26	Bank	Bank	NNP
46545	1544	27	$	$	$
46545	1544	28	2,983.58	2,983.58	CD
46545	1544	29	Office	office	NN
46545	1544	30	97.45	97.45	CD
46545	1544	31	--------	--------	:
46545	1544	32	$	$	$
46545	1544	33	3,081.03	3,081.03	CD
46545	1544	34	Accounts	account	NNS
46545	1544	35	Receivable	Receivable	NNP
46545	1544	36	Martin	Martin	NNP
46545	1544	37	36.00	36.00	CD
46545	1544	38	Crane	Crane	NNP
46545	1544	39	3.00	3.00	CD
46545	1544	40	Whipple	Whipple	NNP
46545	1544	41	17.50	17.50	CD
46545	1544	42	Lewis	Lewis	NNP
46545	1544	43	10.00	10.00	CD
46545	1544	44	Johnson	Johnson	NNP
46545	1544	45	20.00	20.00	CD
46545	1544	46	--------	--------	CD
46545	1544	47	86.50	86.50	CD
46545	1544	48	Merchandise	Merchandise	NNP
46545	1544	49	(	(	-LRB-
46545	1544	50	Inventory	Inventory	NNP
46545	1544	51	)	)	-RRB-
46545	1544	52	582.00	582.00	CD
46545	1544	53	--------	--------	NFP
46545	1544	54	$	$	$
46545	1544	55	3,749.53	3,749.53	CD
46545	1544	56	_	_	NNP
46545	1544	57	Liabilities	Liabilities	NNPS
46545	1544	58	_	_	NNP
46545	1544	59	Accounts	Accounts	NNPS
46545	1544	60	Payable	Payable	NNP
46545	1544	61	Farwell	Farwell	NNP
46545	1544	62	132.00	132.00	CD
46545	1544	63	Barr	Barr	NNP
46545	1544	64	22.20	22.20	CD
46545	1544	65	154.20	154.20	CD
46545	1544	66	154.20	154.20	CD
46545	1544	67	--------	--------	NFP
46545	1544	68	--------	--------	NFP
46545	1544	69	--------	--------	NFP
46545	1544	70	Present	Present	NNP
46545	1544	71	Worth	Worth	NNP
46545	1544	72	$	$	$
46545	1544	73	3,595.33	3,595.33	CD
46545	1544	74	[	[	-LRB-
46545	1544	75	Illustration	illustration	NN
46545	1544	76	:	:	:
46545	1544	77	Adjustment	Adjustment	NNP
46545	1544	78	Journal	Journal	NNP
46545	1544	79	and	and	CC
46545	1544	80	Department	Department	NNP
46545	1544	81	Purchase	Purchase	NNP
46545	1544	82	Book	Book	NNP
46545	1544	83	]	]	-RRB-
46545	1544	84	[	[	-LRB-
46545	1544	85	Illustration	illustration	NN
46545	1544	86	:	:	:
46545	1544	87	Departmental	Departmental	NNP
46545	1544	88	Sales	Sales	NNP
46545	1544	89	Book	Book	NNP
46545	1544	90	]	]	-RRB-
46545	1544	91	[	[	-LRB-
46545	1544	92	Illustration	illustration	NN
46545	1544	93	:	:	:
46545	1544	94	Cash	Cash	NNP
46545	1544	95	Book	Book	NNP
46545	1544	96	Including	Including	NNP
46545	1544	97	Bank	Bank	NNP
46545	1544	98	Account	Account	NNP
46545	1544	99	]	]	-RRB-
46545	1544	100	[	[	-LRB-
46545	1544	101	Illustration	illustration	NN
46545	1544	102	:	:	:
46545	1544	103	Center	Center	NNP
46545	1544	104	Ruled	rule	VBD
46545	1544	105	Ledger	Ledger	NNP
46545	1544	106	]	]	-RRB-
46545	1544	107	[	[	-LRB-
46545	1544	108	Illustration	illustration	NN
46545	1544	109	:	:	:
46545	1544	110	Center	Center	NNP
46545	1544	111	Ruled	rule	VBD
46545	1544	112	Ledger	Ledger	NNP
46545	1544	113	]	]	-RRB-
46545	1544	114	[	[	-LRB-
46545	1544	115	Illustration	illustration	NN
46545	1544	116	:	:	:
46545	1544	117	Center	Center	NNP
46545	1544	118	Ruled	rule	VBD
46545	1544	119	Ledger	Ledger	NNP
46545	1544	120	]	]	-RRB-
46545	1544	121	[	[	-LRB-
46545	1544	122	Illustration	illustration	NN
46545	1544	123	:	:	:
46545	1544	124	Center	Center	NNP
46545	1544	125	Ruled	rule	VBD
46545	1544	126	Ledger	Ledger	NNP
46545	1544	127	]	]	-RRB-
46545	1544	128	[	[	-LRB-
46545	1544	129	Illustration	illustration	NN
46545	1544	130	:	:	:
46545	1544	131	Center	Center	NNP
46545	1544	132	Ruled	rule	VBD
46545	1544	133	Ledger	Ledger	NNP
46545	1544	134	]	]	-RRB-
46545	1544	135	[	[	-LRB-
46545	1544	136	Illustration	illustration	NN
46545	1544	137	:	:	:
46545	1544	138	Trial	Trial	NNP
46545	1544	139	Balance	Balance	NNP
46545	1544	140	]	]	-RRB-
46545	1544	141	EXERCISE	EXERCISE	NNP
46545	1544	142	=	=	NFP
46545	1544	143	28.=	28.=	CD
46545	1544	144	Take	take	VB
46545	1544	145	a	a	DT
46545	1544	146	trial	trial	NN
46545	1544	147	balance	balance	NN
46545	1544	148	of	of	IN
46545	1544	149	the	the	DT
46545	1544	150	ledger	ledger	JJ
46545	1544	151	accounts	account	NNS
46545	1544	152	as	as	IN
46545	1544	153	they	-PRON-	PRP
46545	1544	154	appear	appear	VBP
46545	1544	155	after	after	IN
46545	1544	156	the	the	DT
46545	1544	157	books	book	NNS
46545	1544	158	are	be	VBP
46545	1544	159	closed	close	VBN
46545	1544	160	Jan.	January	NNP
46545	1544	161	20	20	CD
46545	1544	162	.	.	.
46545	1545	1	At	at	IN
46545	1545	2	the	the	DT
46545	1545	3	close	close	NN
46545	1545	4	of	of	IN
46545	1545	5	business	business	NN
46545	1545	6	,	,	,
46545	1545	7	Feb.	February	NNP
46545	1545	8	28	28	CD
46545	1545	9	,	,	,
46545	1545	10	we	-PRON-	PRP
46545	1545	11	find	find	VBP
46545	1545	12	that	that	IN
46545	1545	13	the	the	DT
46545	1545	14	following	follow	VBG
46545	1545	15	transactions	transaction	NNS
46545	1545	16	have	have	VBP
46545	1545	17	been	be	VBN
46545	1545	18	recorded	record	VBN
46545	1545	19	:	:	:
46545	1545	20	Purchased	purchase	VBN
46545	1545	21	clothing	clothing	NN
46545	1545	22	from	from	IN
46545	1545	23	Hart	Hart	NNP
46545	1545	24	,	,	,
46545	1545	25	Schaffner	Schaffner	NNP
46545	1545	26	&	&	CC
46545	1545	27	Marx	Marx	NNP
46545	1545	28	,	,	,
46545	1545	29	$	$	$
46545	1545	30	1,500.00	1,500.00	CD
46545	1545	31	;	;	:
46545	1545	32	from	from	IN
46545	1545	33	Brokau	Brokau	NNP
46545	1545	34	Bros.	Bros.	NNP
46545	1545	35	,	,	,
46545	1545	36	$	$	$
46545	1545	37	720.00	720.00	CD
46545	1545	38	.	.	.
46545	1546	1	Purchased	purchase	VBN
46545	1546	2	furnishings	furnishing	NNS
46545	1546	3	from	from	IN
46545	1546	4	Barr	Barr	NNP
46545	1546	5	Dry	Dry	NNP
46545	1546	6	Goods	Goods	NNP
46545	1546	7	Co.	Co.	NNP
46545	1546	8	,	,	,
46545	1546	9	$	$	$
46545	1546	10	60.00	60.00	CD
46545	1546	11	,	,	,
46545	1546	12	from	from	IN
46545	1546	13	Rosenthal	Rosenthal	NNP
46545	1546	14	&	&	CC
46545	1546	15	Co.	Co.	NNP
46545	1546	16	,	,	,
46545	1546	17	$	$	$
46545	1546	18	437.50	437.50	CD
46545	1546	19	.	.	.
46545	1547	1	Purchased	purchase	VBN
46545	1547	2	shoes	shoe	NNS
46545	1547	3	from	from	IN
46545	1547	4	Brown	Brown	NNP
46545	1547	5	Shoe	Shoe	NNP
46545	1547	6	Co.	Co.	NNP
46545	1547	7	,	,	,
46545	1547	8	$	$	$
46545	1547	9	460.00	460.00	CD
46545	1547	10	.	.	.
46545	1548	1	Sold	sell	VBN
46545	1548	2	on	on	IN
46545	1548	3	account	account	NN
46545	1548	4	,	,	,
46545	1548	5	clothing	clothing	NN
46545	1548	6	,	,	,
46545	1548	7	$	$	$
46545	1548	8	600.00	600.00	CD
46545	1548	9	;	;	:
46545	1548	10	furnishings	furnishing	NNS
46545	1548	11	,	,	,
46545	1548	12	$	$	$
46545	1548	13	224.40	224.40	CD
46545	1548	14	;	;	:
46545	1548	15	shoes	shoe	NNS
46545	1548	16	,	,	,
46545	1548	17	$	$	$
46545	1548	18	112.00	112.00	CD
46545	1548	19	.	.	.
46545	1549	1	Sold	sell	VBN
46545	1549	2	for	for	IN
46545	1549	3	cash	cash	NN
46545	1549	4	,	,	,
46545	1549	5	clothing	clothing	NN
46545	1549	6	,	,	,
46545	1549	7	$	$	$
46545	1549	8	789.50	789.50	CD
46545	1549	9	;	;	:
46545	1549	10	furnishings	furnishing	NNS
46545	1549	11	,	,	,
46545	1549	12	$	$	$
46545	1549	13	302.90	302.90	CD
46545	1549	14	;	;	:
46545	1549	15	shoes	shoe	NNS
46545	1549	16	,	,	,
46545	1549	17	$	$	$
46545	1549	18	447.25	447.25	CD
46545	1549	19	.	.	.
46545	1550	1	Received	receive	VBD
46545	1550	2	cash	cash	NN
46545	1550	3	on	on	IN
46545	1550	4	account	account	NN
46545	1550	5	,	,	,
46545	1550	6	$	$	$
46545	1550	7	672.20	672.20	CD
46545	1550	8	.	.	.
46545	1551	1	Received	receive	VBN
46545	1551	2	returned	return	VBN
46545	1551	3	goods	good	NNS
46545	1551	4	:	:	:
46545	1551	5	clothing	clothing	NN
46545	1551	6	,	,	,
46545	1551	7	$	$	$
46545	1551	8	15.00	15.00	CD
46545	1551	9	;	;	:
46545	1551	10	shoes	shoe	NNS
46545	1551	11	,	,	,
46545	1551	12	$	$	$
46545	1551	13	7.00	7.00	CD
46545	1551	14	.	.	.
46545	1552	1	Deposited	deposit	VBN
46545	1552	2	cash	cash	NN
46545	1552	3	in	in	IN
46545	1552	4	bank	bank	NN
46545	1552	5	,	,	,
46545	1552	6	$	$	$
46545	1552	7	2,230.00	2,230.00	CD
46545	1552	8	.	.	.
46545	1553	1	Paid	pay	VBN
46545	1553	2	cash	cash	NN
46545	1553	3	for	for	IN
46545	1553	4	expenses	expense	NNS
46545	1553	5	,	,	,
46545	1553	6	$	$	$
46545	1553	7	10.00	10.00	CD
46545	1553	8	.	.	.
46545	1554	1	Gave	give	VBD
46545	1554	2	checks	check	NNS
46545	1554	3	as	as	IN
46545	1554	4	follows	follow	VBZ
46545	1554	5	:	:	:
46545	1554	6	Hart	Hart	NNP
46545	1554	7	,	,	,
46545	1554	8	Schaffner	Schaffner	NNP
46545	1554	9	&	&	CC
46545	1554	10	Marx	Marx	NNP
46545	1554	11	,	,	,
46545	1554	12	$	$	$
46545	1554	13	1,176.00	1,176.00	CD
46545	1554	14	;	;	:
46545	1554	15	Brokau	Brokau	NNP
46545	1554	16	Bros.	Bros.	NNP
46545	1554	17	,	,	,
46545	1554	18	$	$	$
46545	1554	19	705.60	705.60	CD
46545	1554	20	;	;	:
46545	1554	21	Brown	Brown	NNP
46545	1554	22	Shoe	Shoe	NNP
46545	1554	23	Co.	Co.	NNP
46545	1554	24	,	,	,
46545	1554	25	$	$	$
46545	1554	26	294.00	294.00	CD
46545	1554	27	;	;	:
46545	1554	28	Farwell	Farwell	NNP
46545	1554	29	&	&	CC
46545	1554	30	Co.	Co.	NNP
46545	1554	31	,	,	,
46545	1554	32	$	$	$
46545	1554	33	132.00	132.00	CD
46545	1554	34	;	;	:
46545	1554	35	Barr	Barr	NNP
46545	1554	36	Dry	Dry	NNP
46545	1554	37	Goods	Goods	NNP
46545	1554	38	Co.	Co.	NNP
46545	1554	39	,	,	,
46545	1554	40	$	$	$
46545	1554	41	22.20	22.20	CD
46545	1554	42	;	;	:
46545	1554	43	Rosenthal	Rosenthal	NNP
46545	1554	44	&	&	CC
46545	1554	45	Co.	Co.	NNP
46545	1554	46	,	,	,
46545	1554	47	$	$	$
46545	1554	48	428.75	428.75	CD
46545	1554	49	;	;	:
46545	1554	50	rent	rent	NN
46545	1554	51	,	,	,
46545	1554	52	$	$	$
46545	1554	53	50.00	50.00	CD
46545	1554	54	;	;	:
46545	1554	55	expenses	expense	NNS
46545	1554	56	,	,	,
46545	1554	57	$	$	$
46545	1554	58	100.00	100.00	CD
46545	1554	59	.	.	.
46545	1555	1	Cash	cash	NN
46545	1555	2	discounts	discount	NNS
46545	1555	3	earned	earn	VBN
46545	1555	4	on	on	IN
46545	1555	5	accounts	account	NNS
46545	1555	6	paid	pay	VBN
46545	1555	7	as	as	IN
46545	1555	8	follows	follow	VBZ
46545	1555	9	:	:	:
46545	1555	10	Hart	Hart	NNP
46545	1555	11	,	,	,
46545	1555	12	Schaffner	Schaffner	NNP
46545	1555	13	&	&	CC
46545	1555	14	Marx	Marx	NNP
46545	1555	15	,	,	,
46545	1555	16	$	$	$
46545	1555	17	24.00	24.00	CD
46545	1555	18	;	;	:
46545	1555	19	Brokau	Brokau	NNP
46545	1555	20	Bros.	Bros.	NNP
46545	1555	21	,	,	,
46545	1555	22	$	$	$
46545	1555	23	14.40	14.40	CD
46545	1555	24	;	;	:
46545	1555	25	Brown	Brown	NNP
46545	1555	26	Shoe	Shoe	NNP
46545	1555	27	Co.	Co.	NNP
46545	1555	28	,	,	,
46545	1555	29	$	$	$
46545	1555	30	6.00	6.00	CD
46545	1555	31	;	;	:
46545	1555	32	Rosenthal	Rosenthal	NNP
46545	1555	33	&	&	CC
46545	1555	34	Co.	Co.	NNP
46545	1555	35	,	,	,
46545	1555	36	$	$	$
46545	1555	37	8.75	8.75	CD
46545	1555	38	.	.	.
46545	1556	1	Take	take	VB
46545	1556	2	a	a	DT
46545	1556	3	new	new	JJ
46545	1556	4	trial	trial	NN
46545	1556	5	balance	balance	NN
46545	1556	6	as	as	IN
46545	1556	7	the	the	DT
46545	1556	8	ledger	ledger	JJ
46545	1556	9	accounts	account	NNS
46545	1556	10	appear	appear	VBP
46545	1556	11	after	after	IN
46545	1556	12	posting	post	VBG
46545	1556	13	these	these	DT
46545	1556	14	transactions	transaction	NNS
46545	1556	15	.	.	.
46545	1557	1	The	the	DT
46545	1557	2	inventory	inventory	NN
46545	1557	3	,	,	,
46545	1557	4	Feb.	February	NNP
46545	1557	5	28	28	CD
46545	1557	6	,	,	,
46545	1557	7	is	be	VBZ
46545	1557	8	:	:	:
46545	1557	9	Clothing	clothe	VBG
46545	1557	10	$	$	$
46545	1557	11	1,790.50	1,790.50	CD
46545	1557	12	Furnishings	furnishing	NNS
46545	1557	13	176.40	176.40	CD
46545	1557	14	Shoes	Shoes	NNP
46545	1557	15	136.25	136.25	CD
46545	1557	16	--------	--------	:
46545	1557	17	$	$	$
46545	1557	18	2,103.15	2,103.15	CD
46545	1557	19	Close	close	VB
46545	1557	20	the	the	DT
46545	1557	21	books	book	NNS
46545	1557	22	,	,	,
46545	1557	23	make	make	VB
46545	1557	24	statement	statement	NN
46545	1557	25	of	of	IN
46545	1557	26	trading	trading	NN
46545	1557	27	and	and	CC
46545	1557	28	profit	profit	NN
46545	1557	29	and	and	CC
46545	1557	30	loss	loss	NN
46545	1557	31	account	account	NN
46545	1557	32	.	.	.
46545	1558	1	Make	make	VB
46545	1558	2	a	a	DT
46545	1558	3	balance	balance	NN
46545	1558	4	sheet	sheet	NN
46545	1558	5	.	.	.
46545	1559	1	What	what	WP
46545	1559	2	were	be	VBD
46545	1559	3	the	the	DT
46545	1559	4	gross	gross	JJ
46545	1559	5	profits	profit	NNS
46545	1559	6	for	for	IN
46545	1559	7	this	this	DT
46545	1559	8	period	period	NN
46545	1559	9	?	?	.
46545	1560	1	What	what	WP
46545	1560	2	were	be	VBD
46545	1560	3	the	the	DT
46545	1560	4	net	net	JJ
46545	1560	5	profits	profit	NNS
46545	1560	6	?	?	.
46545	1561	1	What	what	WP
46545	1561	2	is	be	VBZ
46545	1561	3	the	the	DT
46545	1561	4	proprietor	proprietor	NN
46545	1561	5	's	's	POS
46545	1561	6	present	present	JJ
46545	1561	7	worth	worth	NN
46545	1561	8	?	?	.
46545	1562	1	PARTNERSHIP	PARTNERSHIP	NNP
46545	1562	2	=	=	NFP
46545	1562	3	29.=	29.=	CD
46545	1562	4	Legal	legal	JJ
46545	1562	5	authorities	authority	NNS
46545	1562	6	define	define	VBP
46545	1562	7	a	a	DT
46545	1562	8	partnership	partnership	NN
46545	1562	9	as	as	IN
46545	1562	10	a	a	DT
46545	1562	11	combination	combination	NN
46545	1562	12	by	by	IN
46545	1562	13	two	two	CD
46545	1562	14	or	or	CC
46545	1562	15	more	more	JJR
46545	1562	16	persons	person	NNS
46545	1562	17	,	,	,
46545	1562	18	of	of	IN
46545	1562	19	capital	capital	NN
46545	1562	20	,	,	,
46545	1562	21	labor	labor	NN
46545	1562	22	,	,	,
46545	1562	23	or	or	CC
46545	1562	24	skill	skill	NN
46545	1562	25	,	,	,
46545	1562	26	for	for	IN
46545	1562	27	the	the	DT
46545	1562	28	transaction	transaction	NN
46545	1562	29	of	of	IN
46545	1562	30	business	business	NN
46545	1562	31	for	for	IN
46545	1562	32	their	-PRON-	PRP$
46545	1562	33	common	common	JJ
46545	1562	34	profit	profit	NN
46545	1562	35	.	.	.
46545	1563	1	Partnerships	partnership	NNS
46545	1563	2	may	may	MD
46545	1563	3	be	be	VB
46545	1563	4	formed	form	VBN
46545	1563	5	for	for	IN
46545	1563	6	the	the	DT
46545	1563	7	purpose	purpose	NN
46545	1563	8	of	of	IN
46545	1563	9	conducting	conduct	VBG
46545	1563	10	any	any	DT
46545	1563	11	legitimate	legitimate	JJ
46545	1563	12	business	business	NN
46545	1563	13	or	or	CC
46545	1563	14	undertaking	undertaking	NN
46545	1563	15	,	,	,
46545	1563	16	and	and	CC
46545	1563	17	are	be	VBP
46545	1563	18	created	create	VBN
46545	1563	19	by	by	IN
46545	1563	20	contract	contract	NN
46545	1563	21	,	,	,
46545	1563	22	expressed	express	VBD
46545	1563	23	or	or	CC
46545	1563	24	implied	imply	VBN
46545	1563	25	,	,	,
46545	1563	26	between	between	IN
46545	1563	27	the	the	DT
46545	1563	28	parties	party	NNS
46545	1563	29	.	.	.
46545	1564	1	Partnership	partnership	NN
46545	1564	2	agreements	agreement	NNS
46545	1564	3	need	need	VBP
46545	1564	4	not	not	RB
46545	1564	5	be	be	VB
46545	1564	6	in	in	IN
46545	1564	7	writing	writing	NN
46545	1564	8	,	,	,
46545	1564	9	but	but	CC
46545	1564	10	may	may	MD
46545	1564	11	be	be	VB
46545	1564	12	made	make	VBN
46545	1564	13	by	by	IN
46545	1564	14	oral	oral	JJ
46545	1564	15	assent	assent	NN
46545	1564	16	of	of	IN
46545	1564	17	the	the	DT
46545	1564	18	parties	party	NNS
46545	1564	19	.	.	.
46545	1565	1	Even	even	RB
46545	1565	2	though	though	IN
46545	1565	3	they	-PRON-	PRP
46545	1565	4	are	be	VBP
46545	1565	5	legal	legal	JJ
46545	1565	6	if	if	IN
46545	1565	7	made	make	VBN
46545	1565	8	orally	orally	RB
46545	1565	9	,	,	,
46545	1565	10	partnership	partnership	NN
46545	1565	11	agreements	agreement	NNS
46545	1565	12	should	should	MD
46545	1565	13	always	always	RB
46545	1565	14	be	be	VB
46545	1565	15	made	make	VBN
46545	1565	16	in	in	IN
46545	1565	17	writing	writing	NN
46545	1565	18	.	.	.
46545	1566	1	=	=	NFP
46545	1566	2	30	30	CD
46545	1566	3	.	.	.
46545	1567	1	Partnership	partnership	NN
46545	1567	2	Agreements.=	Agreements.=	NNP
46545	1567	3	These	these	DT
46545	1567	4	should	should	MD
46545	1567	5	state	state	VB
46545	1567	6	the	the	DT
46545	1567	7	date	date	NN
46545	1567	8	on	on	IN
46545	1567	9	which	which	WDT
46545	1567	10	the	the	DT
46545	1567	11	agreement	agreement	NN
46545	1567	12	is	be	VBZ
46545	1567	13	entered	enter	VBN
46545	1567	14	into	into	IN
46545	1567	15	,	,	,
46545	1567	16	the	the	DT
46545	1567	17	name	name	NN
46545	1567	18	of	of	IN
46545	1567	19	the	the	DT
46545	1567	20	contracting	contracting	NN
46545	1567	21	parties	party	NNS
46545	1567	22	,	,	,
46545	1567	23	the	the	DT
46545	1567	24	name	name	NN
46545	1567	25	by	by	IN
46545	1567	26	which	which	WDT
46545	1567	27	the	the	DT
46545	1567	28	partnership	partnership	NN
46545	1567	29	is	be	VBZ
46545	1567	30	to	to	TO
46545	1567	31	be	be	VB
46545	1567	32	known	know	VBN
46545	1567	33	,	,	,
46545	1567	34	and	and	CC
46545	1567	35	the	the	DT
46545	1567	36	address	address	NN
46545	1567	37	of	of	IN
46545	1567	38	the	the	DT
46545	1567	39	place	place	NN
46545	1567	40	of	of	IN
46545	1567	41	business	business	NN
46545	1567	42	.	.	.
46545	1568	1	Following	follow	VBG
46545	1568	2	should	should	MD
46545	1568	3	be	be	VB
46545	1568	4	a	a	DT
46545	1568	5	statement	statement	NN
46545	1568	6	of	of	IN
46545	1568	7	the	the	DT
46545	1568	8	nature	nature	NN
46545	1568	9	of	of	IN
46545	1568	10	the	the	DT
46545	1568	11	business	business	NN
46545	1568	12	,	,	,
46545	1568	13	the	the	DT
46545	1568	14	amount	amount	NN
46545	1568	15	and	and	CC
46545	1568	16	form	form	NN
46545	1568	17	of	of	IN
46545	1568	18	investment	investment	NN
46545	1568	19	of	of	IN
46545	1568	20	each	each	DT
46545	1568	21	partner	partner	NN
46545	1568	22	,	,	,
46545	1568	23	the	the	DT
46545	1568	24	duration	duration	NN
46545	1568	25	of	of	IN
46545	1568	26	the	the	DT
46545	1568	27	partnership	partnership	NN
46545	1568	28	,	,	,
46545	1568	29	the	the	DT
46545	1568	30	basis	basis	NN
46545	1568	31	of	of	IN
46545	1568	32	division	division	NN
46545	1568	33	of	of	IN
46545	1568	34	profits	profit	NNS
46545	1568	35	,	,	,
46545	1568	36	provisions	provision	NNS
46545	1568	37	for	for	IN
46545	1568	38	the	the	DT
46545	1568	39	dissolution	dissolution	NN
46545	1568	40	of	of	IN
46545	1568	41	the	the	DT
46545	1568	42	partnership	partnership	NN
46545	1568	43	,	,	,
46545	1568	44	definition	definition	NN
46545	1568	45	of	of	IN
46545	1568	46	the	the	DT
46545	1568	47	duties	duty	NNS
46545	1568	48	of	of	IN
46545	1568	49	active	active	JJ
46545	1568	50	partners	partner	NNS
46545	1568	51	,	,	,
46545	1568	52	and	and	CC
46545	1568	53	a	a	DT
46545	1568	54	provision	provision	NN
46545	1568	55	for	for	IN
46545	1568	56	the	the	DT
46545	1568	57	division	division	NN
46545	1568	58	of	of	IN
46545	1568	59	the	the	DT
46545	1568	60	assets	asset	NNS
46545	1568	61	in	in	IN
46545	1568	62	the	the	DT
46545	1568	63	event	event	NN
46545	1568	64	of	of	IN
46545	1568	65	dissolution	dissolution	NN
46545	1568	66	or	or	CC
46545	1568	67	at	at	IN
46545	1568	68	the	the	DT
46545	1568	69	termination	termination	NN
46545	1568	70	of	of	IN
46545	1568	71	the	the	DT
46545	1568	72	partnership	partnership	NN
46545	1568	73	.	.	.
46545	1569	1	=	=	SYM
46545	1569	2	31	31	CD
46545	1569	3	.	.	.
46545	1570	1	Kinds	kind	NNS
46545	1570	2	of	of	IN
46545	1570	3	Partners.=	Partners.=	NNP
46545	1570	4	Partners	Partners	NNPS
46545	1570	5	are	be	VBP
46545	1570	6	of	of	IN
46545	1570	7	different	different	JJ
46545	1570	8	kinds	kind	NNS
46545	1570	9	,	,	,
46545	1570	10	depending	depend	VBG
46545	1570	11	on	on	IN
46545	1570	12	the	the	DT
46545	1570	13	nature	nature	NN
46545	1570	14	of	of	IN
46545	1570	15	the	the	DT
46545	1570	16	partnership	partnership	NN
46545	1570	17	agreement	agreement	NN
46545	1570	18	and	and	CC
46545	1570	19	the	the	DT
46545	1570	20	extent	extent	NN
46545	1570	21	of	of	IN
46545	1570	22	their	-PRON-	PRP$
46545	1570	23	liability	liability	NN
46545	1570	24	,	,	,
46545	1570	25	expressed	express	VBD
46545	1570	26	or	or	CC
46545	1570	27	implied	imply	VBN
46545	1570	28	,	,	,
46545	1570	29	as	as	IN
46545	1570	30	between	between	IN
46545	1570	31	themselves	-PRON-	PRP
46545	1570	32	or	or	CC
46545	1570	33	in	in	IN
46545	1570	34	respect	respect	NN
46545	1570	35	to	to	IN
46545	1570	36	third	third	JJ
46545	1570	37	persons	person	NNS
46545	1570	38	.	.	.
46545	1571	1	The	the	DT
46545	1571	2	usual	usual	JJ
46545	1571	3	classification	classification	NN
46545	1571	4	of	of	IN
46545	1571	5	partners	partner	NNS
46545	1571	6	is	be	VBZ
46545	1571	7	as	as	IN
46545	1571	8	follows	follow	VBZ
46545	1571	9	:	:	:
46545	1571	10	_	_	NNP
46545	1571	11	ostensible	ostensible	JJ
46545	1571	12	_	_	NNP
46545	1571	13	,	,	,
46545	1571	14	_	_	NNP
46545	1571	15	secret	secret	NNP
46545	1571	16	_	_	NNP
46545	1571	17	,	,	,
46545	1571	18	_	_	NNP
46545	1571	19	nominal	nominal	NNP
46545	1571	20	_	_	NNP
46545	1571	21	,	,	,
46545	1571	22	_	_	NNP
46545	1571	23	silent	silent	JJ
46545	1571	24	_	_	NNP
46545	1571	25	,	,	,
46545	1571	26	and	and	CC
46545	1571	27	_	_	NNP
46545	1571	28	dormant	dormant	JJ
46545	1571	29	_	_	NNP
46545	1571	30	.	.	.
46545	1572	1	Ostensible	ostensible	JJ
46545	1572	2	partners	partner	NNS
46545	1572	3	are	be	VBP
46545	1572	4	those	those	DT
46545	1572	5	whose	whose	WP$
46545	1572	6	names	name	NNS
46545	1572	7	are	be	VBP
46545	1572	8	disclosed	disclose	VBN
46545	1572	9	to	to	IN
46545	1572	10	the	the	DT
46545	1572	11	public	public	NN
46545	1572	12	as	as	IN
46545	1572	13	actual	actual	JJ
46545	1572	14	partners	partner	NNS
46545	1572	15	.	.	.
46545	1573	1	Secret	secret	JJ
46545	1573	2	partners	partner	NNS
46545	1573	3	are	be	VBP
46545	1573	4	those	those	DT
46545	1573	5	whose	whose	WP$
46545	1573	6	names	name	NNS
46545	1573	7	are	be	VBP
46545	1573	8	not	not	RB
46545	1573	9	disclosed	disclose	VBN
46545	1573	10	to	to	IN
46545	1573	11	the	the	DT
46545	1573	12	public	public	NN
46545	1573	13	,	,	,
46545	1573	14	though	though	IN
46545	1573	15	participating	participate	VBG
46545	1573	16	in	in	IN
46545	1573	17	the	the	DT
46545	1573	18	profits	profit	NNS
46545	1573	19	.	.	.
46545	1574	1	Nominal	nominal	JJ
46545	1574	2	partners	partner	NNS
46545	1574	3	are	be	VBP
46545	1574	4	those	those	DT
46545	1574	5	who	who	WP
46545	1574	6	allow	allow	VBP
46545	1574	7	their	-PRON-	PRP$
46545	1574	8	names	name	NNS
46545	1574	9	to	to	TO
46545	1574	10	be	be	VB
46545	1574	11	used	use	VBN
46545	1574	12	as	as	IN
46545	1574	13	partners	partner	NNS
46545	1574	14	,	,	,
46545	1574	15	though	though	IN
46545	1574	16	they	-PRON-	PRP
46545	1574	17	may	may	MD
46545	1574	18	have	have	VB
46545	1574	19	no	no	DT
46545	1574	20	actual	actual	JJ
46545	1574	21	interest	interest	NN
46545	1574	22	in	in	IN
46545	1574	23	the	the	DT
46545	1574	24	business	business	NN
46545	1574	25	.	.	.
46545	1575	1	The	the	DT
46545	1575	2	fact	fact	NN
46545	1575	3	of	of	IN
46545	1575	4	their	-PRON-	PRP$
46545	1575	5	being	be	VBG
46545	1575	6	known	know	VBN
46545	1575	7	as	as	IN
46545	1575	8	partners	partner	NNS
46545	1575	9	makes	make	VBZ
46545	1575	10	them	-PRON-	PRP
46545	1575	11	liable	liable	JJ
46545	1575	12	to	to	IN
46545	1575	13	third	third	JJ
46545	1575	14	parties	party	NNS
46545	1575	15	.	.	.
46545	1576	1	Silent	silent	JJ
46545	1576	2	partners	partner	NNS
46545	1576	3	are	be	VBP
46545	1576	4	those	those	DT
46545	1576	5	who	who	WP
46545	1576	6	,	,	,
46545	1576	7	while	while	IN
46545	1576	8	sharing	share	VBG
46545	1576	9	in	in	IN
46545	1576	10	the	the	DT
46545	1576	11	profits	profit	NNS
46545	1576	12	,	,	,
46545	1576	13	take	take	VB
46545	1576	14	no	no	DT
46545	1576	15	active	active	JJ
46545	1576	16	part	part	NN
46545	1576	17	in	in	IN
46545	1576	18	the	the	DT
46545	1576	19	management	management	NN
46545	1576	20	of	of	IN
46545	1576	21	the	the	DT
46545	1576	22	business	business	NN
46545	1576	23	.	.	.
46545	1577	1	Their	-PRON-	PRP$
46545	1577	2	names	name	NNS
46545	1577	3	may	may	MD
46545	1577	4	or	or	CC
46545	1577	5	may	may	MD
46545	1577	6	not	not	RB
46545	1577	7	be	be	VB
46545	1577	8	known	know	VBN
46545	1577	9	.	.	.
46545	1578	1	Silent	silent	JJ
46545	1578	2	partners	partner	NNS
46545	1578	3	may	may	MD
46545	1578	4	also	also	RB
46545	1578	5	be	be	VB
46545	1578	6	secret	secret	JJ
46545	1578	7	partners	partner	NNS
46545	1578	8	,	,	,
46545	1578	9	Dormant	dormant	JJ
46545	1578	10	partners	partner	NNS
46545	1578	11	are	be	VBP
46545	1578	12	those	those	DT
46545	1578	13	,	,	,
46545	1578	14	who	who	WP
46545	1578	15	are	be	VBP
46545	1578	16	both	both	DT
46545	1578	17	silent	silent	JJ
46545	1578	18	and	and	CC
46545	1578	19	secret	secret	JJ
46545	1578	20	partners	partner	NNS
46545	1578	21	.	.	.
46545	1579	1	They	-PRON-	PRP
46545	1579	2	are	be	VBP
46545	1579	3	usually	usually	RB
46545	1579	4	included	include	VBN
46545	1579	5	in	in	IN
46545	1579	6	a	a	DT
46545	1579	7	general	general	JJ
46545	1579	8	term	term	NN
46545	1579	9	like	like	IN
46545	1579	10	_	_	NNP
46545	1579	11	Company	Company	NNP
46545	1579	12	_	_	NNP
46545	1579	13	,	,	,
46545	1579	14	_	_	NNP
46545	1579	15	Sons	Sons	NNP
46545	1579	16	_	_	NNP
46545	1579	17	,	,	,
46545	1579	18	or	or	CC
46545	1579	19	_	_	NNP
46545	1579	20	Brothers	Brothers	NNPS
46545	1579	21	_	_	NNP
46545	1579	22	.	.	.
46545	1580	1	=	=	NFP
46545	1580	2	32	32	CD
46545	1580	3	.	.	.
46545	1581	1	Participation	participation	NN
46545	1581	2	in	in	IN
46545	1581	3	Profits.=	Profits.=	NNP
46545	1581	4	The	the	DT
46545	1581	5	most	most	RBS
46545	1581	6	simple	simple	JJ
46545	1581	7	partnership	partnership	NN
46545	1581	8	from	from	IN
46545	1581	9	an	an	DT
46545	1581	10	accounting	accounting	NN
46545	1581	11	standpoint	standpoint	NN
46545	1581	12	is	be	VBZ
46545	1581	13	one	one	CD
46545	1581	14	in	in	IN
46545	1581	15	which	which	WDT
46545	1581	16	the	the	DT
46545	1581	17	investments	investment	NNS
46545	1581	18	of	of	IN
46545	1581	19	the	the	DT
46545	1581	20	several	several	JJ
46545	1581	21	partners	partner	NNS
46545	1581	22	are	be	VBP
46545	1581	23	equal	equal	JJ
46545	1581	24	,	,	,
46545	1581	25	and	and	CC
46545	1581	26	profits	profit	NNS
46545	1581	27	are	be	VBP
46545	1581	28	to	to	TO
46545	1581	29	be	be	VB
46545	1581	30	divided	divide	VBN
46545	1581	31	equally	equally	RB
46545	1581	32	.	.	.
46545	1582	1	This	this	DT
46545	1582	2	condition	condition	NN
46545	1582	3	does	do	VBZ
46545	1582	4	not	not	RB
46545	1582	5	exist	exist	VB
46545	1582	6	in	in	IN
46545	1582	7	all	all	DT
46545	1582	8	partnerships	partnership	NNS
46545	1582	9	.	.	.
46545	1583	1	The	the	DT
46545	1583	2	members	member	NNS
46545	1583	3	of	of	IN
46545	1583	4	the	the	DT
46545	1583	5	partnership	partnership	NN
46545	1583	6	may	may	MD
46545	1583	7	invest	invest	VB
46545	1583	8	unequal	unequal	JJ
46545	1583	9	amounts	amount	NNS
46545	1583	10	and	and	CC
46545	1583	11	share	share	NN
46545	1583	12	in	in	IN
46545	1583	13	the	the	DT
46545	1583	14	profits	profit	NNS
46545	1583	15	on	on	IN
46545	1583	16	the	the	DT
46545	1583	17	basis	basis	NN
46545	1583	18	of	of	IN
46545	1583	19	their	-PRON-	PRP$
46545	1583	20	investment	investment	NN
46545	1583	21	.	.	.
46545	1584	1	The	the	DT
46545	1584	2	investment	investment	NN
46545	1584	3	may	may	MD
46545	1584	4	be	be	VB
46545	1584	5	equal	equal	JJ
46545	1584	6	,	,	,
46545	1584	7	but	but	CC
46545	1584	8	one	one	CD
46545	1584	9	partner	partner	NN
46545	1584	10	may	may	MD
46545	1584	11	receive	receive	VB
46545	1584	12	an	an	DT
46545	1584	13	extra	extra	JJ
46545	1584	14	share	share	NN
46545	1584	15	of	of	IN
46545	1584	16	the	the	DT
46545	1584	17	profits	profit	NNS
46545	1584	18	in	in	IN
46545	1584	19	return	return	NN
46545	1584	20	for	for	IN
46545	1584	21	work	work	NN
46545	1584	22	performed	perform	VBN
46545	1584	23	in	in	IN
46545	1584	24	lieu	lieu	NN
46545	1584	25	of	of	IN
46545	1584	26	a	a	DT
46545	1584	27	salary	salary	NN
46545	1584	28	.	.	.
46545	1585	1	The	the	DT
46545	1585	2	investment	investment	NN
46545	1585	3	may	may	MD
46545	1585	4	be	be	VB
46545	1585	5	unequal	unequal	JJ
46545	1585	6	,	,	,
46545	1585	7	but	but	CC
46545	1585	8	the	the	DT
46545	1585	9	one	one	NN
46545	1585	10	with	with	IN
46545	1585	11	the	the	DT
46545	1585	12	smaller	small	JJR
46545	1585	13	investment	investment	NN
46545	1585	14	may	may	MD
46545	1585	15	share	share	VB
46545	1585	16	equally	equally	RB
46545	1585	17	in	in	IN
46545	1585	18	the	the	DT
46545	1585	19	profits	profit	NNS
46545	1585	20	in	in	IN
46545	1585	21	return	return	NN
46545	1585	22	for	for	IN
46545	1585	23	work	work	NN
46545	1585	24	performed	perform	VBN
46545	1585	25	.	.	.
46545	1586	1	It	-PRON-	PRP
46545	1586	2	is	be	VBZ
46545	1586	3	not	not	RB
46545	1586	4	unusual	unusual	JJ
46545	1586	5	for	for	IN
46545	1586	6	a	a	DT
46545	1586	7	silent	silent	JJ
46545	1586	8	partner	partner	NN
46545	1586	9	to	to	TO
46545	1586	10	furnish	furnish	VB
46545	1586	11	all	all	DT
46545	1586	12	of	of	IN
46545	1586	13	the	the	DT
46545	1586	14	capital	capital	NN
46545	1586	15	and	and	CC
46545	1586	16	share	share	VB
46545	1586	17	equally	equally	RB
46545	1586	18	in	in	IN
46545	1586	19	the	the	DT
46545	1586	20	profits	profit	NNS
46545	1586	21	with	with	IN
46545	1586	22	an	an	DT
46545	1586	23	ostensible	ostensible	JJ
46545	1586	24	partner	partner	NN
46545	1586	25	who	who	WP
46545	1586	26	assumes	assume	VBZ
46545	1586	27	full	full	JJ
46545	1586	28	responsibility	responsibility	NN
46545	1586	29	for	for	IN
46545	1586	30	the	the	DT
46545	1586	31	management	management	NN
46545	1586	32	of	of	IN
46545	1586	33	the	the	DT
46545	1586	34	business	business	NN
46545	1586	35	.	.	.
46545	1587	1	=	=	NFP
46545	1587	2	33	33	CD
46545	1587	3	.	.	.
46545	1588	1	Interest	interest	NN
46545	1588	2	on	on	IN
46545	1588	3	Investment.=	investment.=	RB
46545	1588	4	When	when	WRB
46545	1588	5	the	the	DT
46545	1588	6	investment	investment	NN
46545	1588	7	of	of	IN
46545	1588	8	the	the	DT
46545	1588	9	partners	partner	NNS
46545	1588	10	is	be	VBZ
46545	1588	11	unequal	unequal	JJ
46545	1588	12	,	,	,
46545	1588	13	it	-PRON-	PRP
46545	1588	14	is	be	VBZ
46545	1588	15	customary	customary	JJ
46545	1588	16	to	to	TO
46545	1588	17	allow	allow	VB
46545	1588	18	interest	interest	NN
46545	1588	19	on	on	IN
46545	1588	20	the	the	DT
46545	1588	21	capital	capital	NN
46545	1588	22	invested	invest	VBN
46545	1588	23	and	and	CC
46545	1588	24	to	to	TO
46545	1588	25	charge	charge	VB
46545	1588	26	interest	interest	NN
46545	1588	27	on	on	IN
46545	1588	28	all	all	DT
46545	1588	29	withdrawals	withdrawal	NNS
46545	1588	30	.	.	.
46545	1589	1	The	the	DT
46545	1589	2	interest	interest	NN
46545	1589	3	on	on	IN
46545	1589	4	capital	capital	NN
46545	1589	5	must	must	MD
46545	1589	6	be	be	VB
46545	1589	7	credited	credit	VBN
46545	1589	8	,	,	,
46545	1589	9	and	and	CC
46545	1589	10	the	the	DT
46545	1589	11	interest	interest	NN
46545	1589	12	on	on	IN
46545	1589	13	withdrawals	withdrawal	NNS
46545	1589	14	must	must	MD
46545	1589	15	be	be	VB
46545	1589	16	charged	charge	VBN
46545	1589	17	,	,	,
46545	1589	18	before	before	IN
46545	1589	19	profits	profit	NNS
46545	1589	20	can	can	MD
46545	1589	21	be	be	VB
46545	1589	22	distributed	distribute	VBN
46545	1589	23	.	.	.
46545	1590	1	=	=	NFP
46545	1590	2	34	34	CD
46545	1590	3	.	.	.
46545	1591	1	Capital	Capital	NNP
46545	1591	2	and	and	CC
46545	1591	3	Personal	Personal	NNP
46545	1591	4	Accounts.=	Accounts.=	NNP
46545	1591	5	In	in	IN
46545	1591	6	a	a	DT
46545	1591	7	partnership	partnership	NN
46545	1591	8	a	a	DT
46545	1591	9	special	special	JJ
46545	1591	10	account	account	NN
46545	1591	11	should	should	MD
46545	1591	12	be	be	VB
46545	1591	13	opened	open	VBN
46545	1591	14	in	in	IN
46545	1591	15	the	the	DT
46545	1591	16	name	name	NN
46545	1591	17	of	of	IN
46545	1591	18	each	each	DT
46545	1591	19	partner	partner	NN
46545	1591	20	to	to	TO
46545	1591	21	represent	represent	VB
46545	1591	22	his	-PRON-	PRP$
46545	1591	23	investment	investment	NN
46545	1591	24	(	(	-LRB-
46545	1591	25	for	for	IN
46545	1591	26	example	example	NN
46545	1591	27	,	,	,
46545	1591	28	John	John	NNP
46545	1591	29	Smith	Smith	NNP
46545	1591	30	,	,	,
46545	1591	31	Capital	Capital	NNP
46545	1591	32	)	)	-RRB-
46545	1591	33	.	.	.
46545	1592	1	To	to	IN
46545	1592	2	this	this	DT
46545	1592	3	account	account	NN
46545	1592	4	is	be	VBZ
46545	1592	5	credited	credit	VBN
46545	1592	6	his	-PRON-	PRP$
46545	1592	7	net	net	JJ
46545	1592	8	investment	investment	NN
46545	1592	9	.	.	.
46545	1593	1	When	when	WRB
46545	1593	2	the	the	DT
46545	1593	3	books	book	NNS
46545	1593	4	are	be	VBP
46545	1593	5	closed	close	VBN
46545	1593	6	,	,	,
46545	1593	7	the	the	DT
46545	1593	8	account	account	NN
46545	1593	9	is	be	VBZ
46545	1593	10	credited	credit	VBN
46545	1593	11	with	with	IN
46545	1593	12	his	-PRON-	PRP$
46545	1593	13	share	share	NN
46545	1593	14	of	of	IN
46545	1593	15	the	the	DT
46545	1593	16	profits	profit	NNS
46545	1593	17	,	,	,
46545	1593	18	and	and	CC
46545	1593	19	debited	debited	JJ
46545	1593	20	with	with	IN
46545	1593	21	his	-PRON-	PRP$
46545	1593	22	withdrawals	withdrawal	NNS
46545	1593	23	.	.	.
46545	1594	1	A	a	DT
46545	1594	2	personal	personal	JJ
46545	1594	3	account	account	NN
46545	1594	4	should	should	MD
46545	1594	5	be	be	VB
46545	1594	6	opened	open	VBN
46545	1594	7	in	in	IN
46545	1594	8	the	the	DT
46545	1594	9	name	name	NN
46545	1594	10	of	of	IN
46545	1594	11	each	each	DT
46545	1594	12	partner	partner	NN
46545	1594	13	,	,	,
46545	1594	14	to	to	TO
46545	1594	15	which	which	WDT
46545	1594	16	is	be	VBZ
46545	1594	17	debited	debit	VBN
46545	1594	18	all	all	DT
46545	1594	19	withdrawals	withdrawal	NNS
46545	1594	20	,	,	,
46545	1594	21	either	either	CC
46545	1594	22	of	of	IN
46545	1594	23	money	money	NN
46545	1594	24	or	or	CC
46545	1594	25	goods	good	NNS
46545	1594	26	.	.	.
46545	1595	1	Even	even	RB
46545	1595	2	when	when	WRB
46545	1595	3	the	the	DT
46545	1595	4	capital	capital	NN
46545	1595	5	invested	invest	VBN
46545	1595	6	is	be	VBZ
46545	1595	7	equal	equal	JJ
46545	1595	8	,	,	,
46545	1595	9	some	some	DT
46545	1595	10	partnership	partnership	NN
46545	1595	11	agreements	agreement	NNS
46545	1595	12	provide	provide	VBP
46545	1595	13	that	that	DT
46545	1595	14	interest	interest	NN
46545	1595	15	shall	shall	MD
46545	1595	16	be	be	VB
46545	1595	17	charged	charge	VBN
46545	1595	18	on	on	IN
46545	1595	19	all	all	DT
46545	1595	20	withdrawals	withdrawal	NNS
46545	1595	21	,	,	,
46545	1595	22	particularly	particularly	RB
46545	1595	23	when	when	WRB
46545	1595	24	the	the	DT
46545	1595	25	business	business	NN
46545	1595	26	is	be	VBZ
46545	1595	27	of	of	IN
46545	1595	28	such	such	PDT
46545	1595	29	a	a	DT
46545	1595	30	nature	nature	NN
46545	1595	31	that	that	WDT
46545	1595	32	goods	good	NNS
46545	1595	33	traded	trade	VBN
46545	1595	34	in	in	RB
46545	1595	35	are	be	VBP
46545	1595	36	likely	likely	JJ
46545	1595	37	to	to	TO
46545	1595	38	be	be	VB
46545	1595	39	withdrawn	withdraw	VBN
46545	1595	40	by	by	IN
46545	1595	41	the	the	DT
46545	1595	42	partners	partner	NNS
46545	1595	43	,	,	,
46545	1595	44	or	or	CC
46545	1595	45	when	when	WRB
46545	1595	46	,	,	,
46545	1595	47	for	for	IN
46545	1595	48	any	any	DT
46545	1595	49	reason	reason	NN
46545	1595	50	,	,	,
46545	1595	51	withdrawals	withdrawal	NNS
46545	1595	52	are	be	VBP
46545	1595	53	likely	likely	JJ
46545	1595	54	to	to	TO
46545	1595	55	be	be	VB
46545	1595	56	unequal	unequal	JJ
46545	1595	57	.	.	.
46545	1596	1	The	the	DT
46545	1596	2	balance	balance	NN
46545	1596	3	of	of	IN
46545	1596	4	the	the	DT
46545	1596	5	partner	partner	NN
46545	1596	6	's	's	POS
46545	1596	7	personal	personal	JJ
46545	1596	8	account	account	NN
46545	1596	9	is	be	VBZ
46545	1596	10	closed	close	VBN
46545	1596	11	into	into	IN
46545	1596	12	his	-PRON-	PRP$
46545	1596	13	capital	capital	NN
46545	1596	14	account	account	NN
46545	1596	15	when	when	WRB
46545	1596	16	the	the	DT
46545	1596	17	books	book	NNS
46545	1596	18	are	be	VBP
46545	1596	19	closed	closed	JJ
46545	1596	20	.	.	.
46545	1597	1	Before	before	IN
46545	1597	2	closing	close	VBG
46545	1597	3	this	this	DT
46545	1597	4	account	account	NN
46545	1597	5	,	,	,
46545	1597	6	it	-PRON-	PRP
46545	1597	7	should	should	MD
46545	1597	8	be	be	VB
46545	1597	9	credited	credit	VBN
46545	1597	10	with	with	IN
46545	1597	11	interest	interest	NN
46545	1597	12	on	on	IN
46545	1597	13	capital	capital	NN
46545	1597	14	account	account	NN
46545	1597	15	and	and	CC
46545	1597	16	charged	charge	VBN
46545	1597	17	with	with	IN
46545	1597	18	the	the	DT
46545	1597	19	interest	interest	NN
46545	1597	20	provided	provide	VBN
46545	1597	21	on	on	IN
46545	1597	22	withdrawals	withdrawal	NNS
46545	1597	23	.	.	.
46545	1598	1	=	=	NFP
46545	1598	2	35	35	CD
46545	1598	3	.	.	.
46545	1599	1	Opening	open	VBG
46545	1599	2	the	the	DT
46545	1599	3	Books.=	books.=	NN
46545	1599	4	When	when	WRB
46545	1599	5	the	the	DT
46545	1599	6	books	book	NNS
46545	1599	7	of	of	IN
46545	1599	8	a	a	DT
46545	1599	9	partnership	partnership	NN
46545	1599	10	are	be	VBP
46545	1599	11	opened	open	VBN
46545	1599	12	,	,	,
46545	1599	13	the	the	DT
46545	1599	14	essential	essential	JJ
46545	1599	15	features	feature	NNS
46545	1599	16	of	of	IN
46545	1599	17	the	the	DT
46545	1599	18	partnership	partnership	NN
46545	1599	19	agreement	agreement	NN
46545	1599	20	should	should	MD
46545	1599	21	be	be	VB
46545	1599	22	written	write	VBN
46545	1599	23	at	at	IN
46545	1599	24	the	the	DT
46545	1599	25	top	top	NN
46545	1599	26	of	of	IN
46545	1599	27	the	the	DT
46545	1599	28	first	first	JJ
46545	1599	29	page	page	NN
46545	1599	30	of	of	IN
46545	1599	31	the	the	DT
46545	1599	32	journal	journal	NN
46545	1599	33	.	.	.
46545	1600	1	Next	next	RB
46545	1600	2	following	follow	VBG
46545	1600	3	the	the	DT
46545	1600	4	partnership	partnership	NN
46545	1600	5	agreement	agreement	NN
46545	1600	6	,	,	,
46545	1600	7	are	be	VBP
46545	1600	8	the	the	DT
46545	1600	9	entries	entry	NNS
46545	1600	10	showing	show	VBG
46545	1600	11	the	the	DT
46545	1600	12	nature	nature	NN
46545	1600	13	and	and	CC
46545	1600	14	amount	amount	NN
46545	1600	15	of	of	IN
46545	1600	16	the	the	DT
46545	1600	17	investment	investment	NN
46545	1600	18	of	of	IN
46545	1600	19	each	each	DT
46545	1600	20	partner	partner	NN
46545	1600	21	,	,	,
46545	1600	22	the	the	DT
46545	1600	23	amounts	amount	NNS
46545	1600	24	being	be	VBG
46545	1600	25	posted	post	VBN
46545	1600	26	to	to	IN
46545	1600	27	the	the	DT
46545	1600	28	credit	credit	NN
46545	1600	29	of	of	IN
46545	1600	30	partners	partner	NNS
46545	1600	31	'	'	POS
46545	1600	32	capital	capital	NN
46545	1600	33	accounts	account	NNS
46545	1600	34	.	.	.
46545	1601	1	=	=	SYM
46545	1601	2	36	36	CD
46545	1601	3	.	.	.
46545	1602	1	Closing	close	VBG
46545	1602	2	the	the	DT
46545	1602	3	Books.=	books.=	NN
46545	1602	4	When	when	WRB
46545	1602	5	the	the	DT
46545	1602	6	books	book	NNS
46545	1602	7	of	of	IN
46545	1602	8	a	a	DT
46545	1602	9	partnership	partnership	NN
46545	1602	10	are	be	VBP
46545	1602	11	to	to	TO
46545	1602	12	be	be	VB
46545	1602	13	closed	close	VBN
46545	1602	14	,	,	,
46545	1602	15	the	the	DT
46545	1602	16	revenue	revenue	NN
46545	1602	17	accounts	account	NNS
46545	1602	18	are	be	VBP
46545	1602	19	closed	close	VBN
46545	1602	20	into	into	IN
46545	1602	21	trading	trading	NN
46545	1602	22	and	and	CC
46545	1602	23	profit	profit	NN
46545	1602	24	and	and	CC
46545	1602	25	loss	loss	NN
46545	1602	26	,	,	,
46545	1602	27	the	the	DT
46545	1602	28	same	same	JJ
46545	1602	29	as	as	IN
46545	1602	30	in	in	IN
46545	1602	31	any	any	DT
46545	1602	32	other	other	JJ
46545	1602	33	form	form	NN
46545	1602	34	of	of	IN
46545	1602	35	business	business	NN
46545	1602	36	organization	organization	NN
46545	1602	37	.	.	.
46545	1603	1	The	the	DT
46545	1603	2	net	net	JJ
46545	1603	3	profit	profit	NN
46545	1603	4	is	be	VBZ
46545	1603	5	then	then	RB
46545	1603	6	apportioned	apportion	VBN
46545	1603	7	according	accord	VBG
46545	1603	8	to	to	IN
46545	1603	9	agreement	agreement	NN
46545	1603	10	,	,	,
46545	1603	11	the	the	DT
46545	1603	12	share	share	NN
46545	1603	13	of	of	IN
46545	1603	14	each	each	DT
46545	1603	15	partner	partner	NN
46545	1603	16	being	be	VBG
46545	1603	17	credited	credit	VBN
46545	1603	18	to	to	IN
46545	1603	19	his	-PRON-	PRP$
46545	1603	20	capital	capital	NN
46545	1603	21	account	account	NN
46545	1603	22	.	.	.
46545	1604	1	The	the	DT
46545	1604	2	balance	balance	NN
46545	1604	3	of	of	IN
46545	1604	4	his	-PRON-	PRP$
46545	1604	5	personal	personal	JJ
46545	1604	6	account	account	NN
46545	1604	7	is	be	VBZ
46545	1604	8	then	then	RB
46545	1604	9	carried	carry	VBN
46545	1604	10	to	to	IN
46545	1604	11	his	-PRON-	PRP$
46545	1604	12	capital	capital	NN
46545	1604	13	account	account	NN
46545	1604	14	;	;	:
46545	1604	15	the	the	DT
46545	1604	16	balance	balance	NN
46545	1604	17	of	of	IN
46545	1604	18	that	that	DT
46545	1604	19	account	account	NN
46545	1604	20	will	will	MD
46545	1604	21	then	then	RB
46545	1604	22	show	show	VB
46545	1604	23	his	-PRON-	PRP$
46545	1604	24	net	net	JJ
46545	1604	25	investment	investment	NN
46545	1604	26	.	.	.
46545	1605	1	=	=	NFP
46545	1605	2	Illustration	Illustration	NNP
46545	1605	3	of	of	IN
46545	1605	4	Closing	Closing	NNP
46545	1605	5	Entries.=	Entries.=	NNP
46545	1605	6	A	A	NNP
46545	1605	7	,	,	,
46545	1605	8	B	b	NN
46545	1605	9	,	,	,
46545	1605	10	and	and	CC
46545	1605	11	C	C	NNP
46545	1605	12	form	form	VBP
46545	1605	13	a	a	DT
46545	1605	14	partnership	partnership	NN
46545	1605	15	,	,	,
46545	1605	16	each	each	DT
46545	1605	17	investing	invest	VBG
46545	1605	18	$	$	$
46545	1605	19	1,000.00	1,000.00	CD
46545	1605	20	,	,	,
46545	1605	21	profits	profit	NNS
46545	1605	22	to	to	TO
46545	1605	23	be	be	VB
46545	1605	24	shared	share	VBN
46545	1605	25	equally	equally	RB
46545	1605	26	.	.	.
46545	1606	1	When	when	WRB
46545	1606	2	the	the	DT
46545	1606	3	books	book	NNS
46545	1606	4	are	be	VBP
46545	1606	5	closed	close	VBN
46545	1606	6	,	,	,
46545	1606	7	the	the	DT
46545	1606	8	net	net	JJ
46545	1606	9	profits	profit	NNS
46545	1606	10	are	be	VBP
46545	1606	11	found	find	VBN
46545	1606	12	to	to	TO
46545	1606	13	be	be	VB
46545	1606	14	$	$	$
46545	1606	15	909.60	909.60	CD
46545	1606	16	.	.	.
46545	1607	1	A	a	DT
46545	1607	2	's	's	POS
46545	1607	3	personal	personal	JJ
46545	1607	4	account	account	NN
46545	1607	5	shows	show	VBZ
46545	1607	6	a	a	DT
46545	1607	7	debit	debit	NN
46545	1607	8	balance	balance	NN
46545	1607	9	of	of	IN
46545	1607	10	$	$	$
46545	1607	11	46.50	46.50	CD
46545	1607	12	;	;	:
46545	1607	13	B	B	NNP
46545	1607	14	's	's	POS
46545	1607	15	personal	personal	JJ
46545	1607	16	account	account	NN
46545	1607	17	shows	show	VBZ
46545	1607	18	a	a	DT
46545	1607	19	credit	credit	NN
46545	1607	20	balance	balance	NN
46545	1607	21	of	of	IN
46545	1607	22	$	$	$
46545	1607	23	100.00	100.00	CD
46545	1607	24	;	;	:
46545	1607	25	C	C	NNP
46545	1607	26	's	's	POS
46545	1607	27	personal	personal	JJ
46545	1607	28	account	account	NN
46545	1607	29	shows	show	VBZ
46545	1607	30	a	a	DT
46545	1607	31	credit	credit	NN
46545	1607	32	balance	balance	NN
46545	1607	33	of	of	IN
46545	1607	34	$	$	$
46545	1607	35	52.00	52.00	CD
46545	1607	36	.	.	.
46545	1608	1	The	the	DT
46545	1608	2	entries	entry	NNS
46545	1608	3	are	be	VBP
46545	1608	4	as	as	IN
46545	1608	5	follows	follow	VBZ
46545	1608	6	:	:	:
46545	1608	7	Profit	Profit	NNP
46545	1608	8	and	and	CC
46545	1608	9	Loss	Loss	NNP
46545	1608	10	$	$	$
46545	1608	11	909.60	909.60	CD
46545	1608	12	To	to	IN
46545	1608	13	A	a	NN
46545	1608	14	,	,	,
46545	1608	15	Capital	Capital	NNP
46545	1608	16	_	_	NNP
46545	1608	17	a	a	NNP
46545	1608	18	/	/	SYM
46545	1608	19	c	c	NN
46545	1608	20	_	_	NN
46545	1608	21	$	$	$
46545	1608	22	303.20	303.20	CD
46545	1608	23	"	"	``
46545	1608	24	B	b	NN
46545	1608	25	,	,	,
46545	1608	26	"	"	''
46545	1608	27	"	"	``
46545	1608	28	303.20	303.20	CD
46545	1608	29	"	"	''
46545	1608	30	C	C	NNP
46545	1608	31	,	,	,
46545	1608	32	"	"	''
46545	1608	33	"	"	``
46545	1608	34	303.20	303.20	CD
46545	1608	35	A	A	NNP
46545	1608	36	,	,	,
46545	1608	37	Capital	Capital	NNP
46545	1608	38	_	_	NNP
46545	1608	39	a	a	NNP
46545	1608	40	/	/	SYM
46545	1608	41	c	c	NN
46545	1608	42	_	_	NNP
46545	1608	43	46.50	46.50	CD
46545	1608	44	A	A	NNP
46545	1608	45	,	,	,
46545	1608	46	Personal	Personal	NNP
46545	1608	47	_	_	NNP
46545	1608	48	a	a	NNP
46545	1608	49	/	/	SYM
46545	1608	50	c	c	NN
46545	1608	51	_	_	NNP
46545	1608	52	46.50	46.50	CD
46545	1608	53	B	B	NNP
46545	1608	54	,	,	,
46545	1608	55	Personal	Personal	NNP
46545	1608	56	_	_	NNP
46545	1608	57	a	a	NNP
46545	1608	58	/	/	SYM
46545	1608	59	c	c	NN
46545	1608	60	_	_	NNP
46545	1608	61	100.00	100.00	CD
46545	1608	62	B	B	NNP
46545	1608	63	,	,	,
46545	1608	64	Capital	Capital	NNP
46545	1608	65	_	_	NNP
46545	1608	66	a	a	NNP
46545	1608	67	/	/	SYM
46545	1608	68	c	c	NN
46545	1608	69	_	_	NNP
46545	1608	70	100.00	100.00	CD
46545	1608	71	C	C	NNP
46545	1608	72	,	,	,
46545	1608	73	Personal	Personal	NNP
46545	1608	74	_	_	NNP
46545	1608	75	a	a	NNP
46545	1608	76	/	/	SYM
46545	1608	77	c	c	NN
46545	1608	78	_	_	NNP
46545	1608	79	52.00	52.00	CD
46545	1608	80	C	C	NNP
46545	1608	81	,	,	,
46545	1608	82	Capital	Capital	NNP
46545	1608	83	_	_	NNP
46545	1608	84	a	a	NNP
46545	1608	85	/	/	SYM
46545	1608	86	c	c	NN
46545	1608	87	_	_	NNP
46545	1608	88	52.00	52.00	CD
46545	1608	89	The	the	DT
46545	1608	90	capital	capital	NN
46545	1608	91	accounts	account	VBZ
46545	1608	92	after	after	IN
46545	1608	93	closing	closing	NN
46545	1608	94	are	be	VBP
46545	1608	95	:	:	:
46545	1608	96	A	a	DT
46545	1608	97	,	,	,
46545	1608	98	CAPITAL	CAPITAL	NNP
46545	1608	99	_	_	NNP
46545	1608	100	a	a	NNP
46545	1608	101	/	/	SYM
46545	1608	102	c	c	NN
46545	1608	103	_	_	NNP
46545	1608	104	Dec.	December	NNP
46545	1608	105	31	31	CD
46545	1608	106	,	,	,
46545	1608	107	Bal	Bal	NNP
46545	1608	108	.	.	.
46545	1609	1	personal	personal	JJ
46545	1609	2	_	_	NNP
46545	1609	3	a	a	NNP
46545	1609	4	/	/	SYM
46545	1609	5	c	c	NN
46545	1609	6	_	_	NNP
46545	1609	7	$	$	$
46545	1609	8	46.50	46.50	CD
46545	1609	9	$	$	$
46545	1609	10	1,000.00	1,000.00	CD
46545	1609	11	Jan.	January	NNP
46545	1609	12	1	1	CD
46545	1609	13	Balance	balance	NN
46545	1609	14	1,256.70	1,256.70	CD
46545	1609	15	303.20	303.20	CD
46545	1609	16	(	(	-LRB-
46545	1609	17	1/3	1/3	CD
46545	1609	18	profits	profit	NNS
46545	1609	19	)	)	-RRB-
46545	1609	20	Dec.	December	NNP
46545	1609	21	31	31	CD
46545	1609	22	--------	--------	SYM
46545	1609	23	--------	--------	NFP
46545	1609	24	$	$	$
46545	1609	25	1,303.20	1,303.20	CD
46545	1609	26	$	$	$
46545	1609	27	1,303.20	1,303.20	CD
46545	1609	28	=	=	SYM
46545	1609	29	=	=	SYM
46545	1609	30	=	=	SYM
46545	1609	31	=	=	SYM
46545	1609	32	=	=	SYM
46545	1609	33	=	=	SYM
46545	1609	34	=	=	SYM
46545	1609	35	=	=	SYM
46545	1609	36	=	=	SYM
46545	1609	37	=	=	SYM
46545	1609	38	=	=	SYM
46545	1609	39	=	=	SYM
46545	1609	40	=	=	SYM
46545	1609	41	=	=	SYM
46545	1609	42	=	=	SYM
46545	1609	43	=	=	NFP
46545	1609	44	=	=	NFP
46545	1609	45	=	=	SYM
46545	1609	46	$	$	$
46545	1609	47	1,256.70	1,256.70	CD
46545	1609	48	net	net	JJ
46545	1609	49	invest	invest	NN
46545	1609	50	.	.	.
46545	1610	1	Dec.	December	NNP
46545	1610	2	31	31	CD
46545	1610	3	B	B	NNP
46545	1610	4	,	,	,
46545	1610	5	CAPITAL	CAPITAL	NNP
46545	1610	6	_	_	NNP
46545	1610	7	a	a	NNP
46545	1610	8	/	/	SYM
46545	1610	9	c	c	NN
46545	1610	10	_	_	NNP
46545	1610	11	Dec.	December	NNP
46545	1610	12	31	31	CD
46545	1610	13	,	,	,
46545	1610	14	Balance	balance	VB
46545	1610	15	$	$	$
46545	1610	16	1,403.20	1,403.20	CD
46545	1610	17	$	$	$
46545	1610	18	1,000.00	1,000.00	CD
46545	1610	19	Jan.	January	NNP
46545	1610	20	1	1	CD
46545	1610	21	303.20	303.20	CD
46545	1610	22	(	(	-LRB-
46545	1610	23	1/3	1/3	CD
46545	1610	24	profits	profit	NNS
46545	1610	25	)	)	-RRB-
46545	1610	26	Dec.	December	NNP
46545	1610	27	31	31	CD
46545	1610	28	100.00	100.00	CD
46545	1610	29	pers	per	NNS
46545	1610	30	.	.	.
46545	1611	1	_	_	NNP
46545	1611	2	a	a	NNP
46545	1611	3	/	/	SYM
46545	1611	4	c	c	NN
46545	1611	5	_	_	NNP
46545	1611	6	Dec.	December	NNP
46545	1611	7	31	31	CD
46545	1611	8	--------	--------	SYM
46545	1611	9	--------	--------	NFP
46545	1611	10	$	$	$
46545	1611	11	1,403.20	1,403.20	CD
46545	1611	12	$	$	$
46545	1611	13	1,403.20	1,403.20	CD
46545	1611	14	=	=	SYM
46545	1611	15	=	=	SYM
46545	1611	16	=	=	SYM
46545	1611	17	=	=	SYM
46545	1611	18	=	=	SYM
46545	1611	19	=	=	SYM
46545	1611	20	=	=	SYM
46545	1611	21	=	=	SYM
46545	1611	22	=	=	SYM
46545	1611	23	=	=	SYM
46545	1611	24	=	=	SYM
46545	1611	25	=	=	SYM
46545	1611	26	=	=	SYM
46545	1611	27	=	=	SYM
46545	1611	28	=	=	SYM
46545	1611	29	=	=	NFP
46545	1611	30	=	=	NFP
46545	1611	31	=	=	SYM
46545	1611	32	$	$	$
46545	1611	33	1,403.20	1,403.20	CD
46545	1611	34	net	net	JJ
46545	1611	35	invest	invest	NN
46545	1611	36	.	.	.
46545	1612	1	Dec.	December	NNP
46545	1612	2	31	31	CD
46545	1612	3	C	C	NNP
46545	1612	4	,	,	,
46545	1612	5	CAPITAL	CAPITAL	NNP
46545	1612	6	_	_	NNP
46545	1612	7	a	a	NNP
46545	1612	8	/	/	SYM
46545	1612	9	c	c	NN
46545	1612	10	_	_	NNP
46545	1612	11	Dec.	December	NNP
46545	1612	12	31	31	CD
46545	1612	13	,	,	,
46545	1612	14	Balance	balance	VB
46545	1612	15	$	$	$
46545	1612	16	1,355.20	1,355.20	CD
46545	1612	17	$	$	$
46545	1612	18	1,000.00	1,000.00	CD
46545	1612	19	Jan.	January	NNP
46545	1612	20	1	1	CD
46545	1612	21	303.20	303.20	CD
46545	1612	22	(	(	-LRB-
46545	1612	23	1/3	1/3	CD
46545	1612	24	profits	profit	NNS
46545	1612	25	)	)	-RRB-
46545	1612	26	Dec.	December	NNP
46545	1612	27	31	31	CD
46545	1612	28	52.00	52.00	CD
46545	1612	29	pers	per	NNS
46545	1612	30	.	.	.
46545	1613	1	_	_	NNP
46545	1613	2	a	a	NNP
46545	1613	3	/	/	SYM
46545	1613	4	c	c	NN
46545	1613	5	_	_	NNP
46545	1613	6	Dec.	December	NNP
46545	1613	7	31	31	CD
46545	1613	8	--------	--------	SYM
46545	1613	9	--------	--------	NFP
46545	1613	10	$	$	$
46545	1613	11	1,355.20	1,355.20	CD
46545	1613	12	$	$	$
46545	1613	13	1,355.20	1,355.20	CD
46545	1613	14	=	=	SYM
46545	1613	15	=	=	SYM
46545	1613	16	=	=	SYM
46545	1613	17	=	=	SYM
46545	1613	18	=	=	SYM
46545	1613	19	=	=	SYM
46545	1613	20	=	=	SYM
46545	1613	21	=	=	SYM
46545	1613	22	=	=	SYM
46545	1613	23	=	=	SYM
46545	1613	24	=	=	SYM
46545	1613	25	=	=	SYM
46545	1613	26	=	=	SYM
46545	1613	27	=	=	SYM
46545	1613	28	=	=	SYM
46545	1613	29	=	=	NFP
46545	1613	30	=	=	NFP
46545	1613	31	=	=	SYM
46545	1613	32	$	$	$
46545	1613	33	1,355.20	1,355.20	CD
46545	1613	34	net	net	JJ
46545	1613	35	invest	invest	NN
46545	1613	36	.	.	.
46545	1614	1	Dec.	December	NNP
46545	1614	2	31	31	CD
46545	1614	3	SAMPLE	SAMPLE	NNP
46545	1614	4	TRANSACTION	transaction	NN
46545	1614	5	=	=	SYM
46545	1614	6	37.=	37.=	CD
46545	1614	7	The	the	DT
46545	1614	8	first	first	JJ
46545	1614	9	business	business	NN
46545	1614	10	taken	take	VBN
46545	1614	11	up	up	RP
46545	1614	12	for	for	IN
46545	1614	13	consideration	consideration	NN
46545	1614	14	under	under	IN
46545	1614	15	the	the	DT
46545	1614	16	head	head	NN
46545	1614	17	of	of	IN
46545	1614	18	partnerships	partnership	NNS
46545	1614	19	is	be	VBZ
46545	1614	20	a	a	DT
46545	1614	21	retail	retail	JJ
46545	1614	22	shoe	shoe	NN
46545	1614	23	business	business	NN
46545	1614	24	.	.	.
46545	1615	1	The	the	DT
46545	1615	2	stock	stock	NN
46545	1615	3	is	be	VBZ
46545	1615	4	kept	keep	VBN
46545	1615	5	in	in	IN
46545	1615	6	three	three	CD
46545	1615	7	classes	class	NNS
46545	1615	8	:	:	:
46545	1615	9	men	man	NNS
46545	1615	10	's	's	POS
46545	1615	11	,	,	,
46545	1615	12	women	woman	NNS
46545	1615	13	's	's	POS
46545	1615	14	,	,	,
46545	1615	15	and	and	CC
46545	1615	16	children	child	NNS
46545	1615	17	's	's	POS
46545	1615	18	shoes	shoe	NNS
46545	1615	19	.	.	.
46545	1616	1	Purchase	purchase	NN
46545	1616	2	and	and	CC
46545	1616	3	sales	sale	NNS
46545	1616	4	books	book	NNS
46545	1616	5	,	,	,
46545	1616	6	ruled	rule	VBD
46545	1616	7	to	to	TO
46545	1616	8	segregate	segregate	VB
46545	1616	9	transactions	transaction	NNS
46545	1616	10	of	of	IN
46545	1616	11	each	each	DT
46545	1616	12	class	class	NN
46545	1616	13	,	,	,
46545	1616	14	are	be	VBP
46545	1616	15	used	use	VBN
46545	1616	16	.	.	.
46545	1617	1	The	the	DT
46545	1617	2	bank	bank	NN
46545	1617	3	account	account	NN
46545	1617	4	is	be	VBZ
46545	1617	5	kept	keep	VBN
46545	1617	6	in	in	IN
46545	1617	7	the	the	DT
46545	1617	8	cash	cash	NN
46545	1617	9	book	book	NN
46545	1617	10	,	,	,
46545	1617	11	which	which	WDT
46545	1617	12	is	be	VBZ
46545	1617	13	also	also	RB
46545	1617	14	provided	provide	VBN
46545	1617	15	with	with	IN
46545	1617	16	two	two	CD
46545	1617	17	columns	column	NNS
46545	1617	18	for	for	IN
46545	1617	19	discount	discount	NN
46545	1617	20	.	.	.
46545	1618	1	All	all	DT
46545	1618	2	sales	sale	NNS
46545	1618	3	,	,	,
46545	1618	4	whether	whether	IN
46545	1618	5	for	for	IN
46545	1618	6	cash	cash	NN
46545	1618	7	or	or	CC
46545	1618	8	on	on	IN
46545	1618	9	account	account	NN
46545	1618	10	,	,	,
46545	1618	11	are	be	VBP
46545	1618	12	recorded	record	VBN
46545	1618	13	on	on	IN
46545	1618	14	sales	sale	NNS
46545	1618	15	tickets	ticket	NNS
46545	1618	16	.	.	.
46545	1619	1	James	James	NNP
46545	1619	2	Benton	Benton	NNP
46545	1619	3	,	,	,
46545	1619	4	Horace	Horace	NNP
46545	1619	5	Douglas	Douglas	NNP
46545	1619	6	,	,	,
46545	1619	7	and	and	CC
46545	1619	8	Henry	Henry	NNP
46545	1619	9	Kemp	Kemp	NNP
46545	1619	10	form	form	VBP
46545	1619	11	a	a	DT
46545	1619	12	partnership	partnership	NN
46545	1619	13	under	under	IN
46545	1619	14	the	the	DT
46545	1619	15	firm	firm	JJ
46545	1619	16	name	name	NN
46545	1619	17	of	of	IN
46545	1619	18	Benton	Benton	NNP
46545	1619	19	,	,	,
46545	1619	20	Douglas	Douglas	NNP
46545	1619	21	&	&	CC
46545	1619	22	Kemp	Kemp	NNP
46545	1619	23	,	,	,
46545	1619	24	for	for	IN
46545	1619	25	the	the	DT
46545	1619	26	purpose	purpose	NN
46545	1619	27	of	of	IN
46545	1619	28	conducting	conduct	VBG
46545	1619	29	a	a	DT
46545	1619	30	retail	retail	JJ
46545	1619	31	shoe	shoe	NN
46545	1619	32	business	business	NN
46545	1619	33	in	in	IN
46545	1619	34	Buffalo	Buffalo	NNP
46545	1619	35	,	,	,
46545	1619	36	N.	N.	NNP
46545	1619	37	Y.	Y.	NNP
46545	1620	1	The	the	DT
46545	1620	2	date	date	NN
46545	1620	3	of	of	IN
46545	1620	4	the	the	DT
46545	1620	5	agreement	agreement	NN
46545	1620	6	,	,	,
46545	1620	7	which	which	WDT
46545	1620	8	is	be	VBZ
46545	1620	9	to	to	TO
46545	1620	10	continue	continue	VB
46545	1620	11	for	for	IN
46545	1620	12	ten	ten	CD
46545	1620	13	years	year	NNS
46545	1620	14	,	,	,
46545	1620	15	is	be	VBZ
46545	1620	16	March	March	NNP
46545	1620	17	1	1	CD
46545	1620	18	,	,	,
46545	1620	19	1908	1908	CD
46545	1620	20	.	.	.
46545	1621	1	James	James	NNP
46545	1621	2	Benton	Benton	NNP
46545	1621	3	invests	invest	VBZ
46545	1621	4	$	$	$
46545	1621	5	1,000.00	1,000.00	CD
46545	1621	6	in	in	IN
46545	1621	7	cash	cash	NN
46545	1621	8	and	and	CC
46545	1621	9	a	a	DT
46545	1621	10	stock	stock	NN
46545	1621	11	of	of	IN
46545	1621	12	shoes	shoe	NNS
46545	1621	13	inventorying	inventory	VBG
46545	1621	14	$	$	$
46545	1621	15	2,000.00	2,000.00	CD
46545	1621	16	as	as	IN
46545	1621	17	follows	follow	VBZ
46545	1621	18	:	:	:
46545	1621	19	men	man	NNS
46545	1621	20	's	's	POS
46545	1621	21	,	,	,
46545	1621	22	$	$	$
46545	1621	23	800.00	800.00	CD
46545	1621	24	;	;	:
46545	1621	25	women	woman	NNS
46545	1621	26	's	's	POS
46545	1621	27	,	,	,
46545	1621	28	$	$	$
46545	1621	29	700.00	700.00	CD
46545	1621	30	;	;	:
46545	1621	31	children	child	NNS
46545	1621	32	's	's	POS
46545	1621	33	,	,	,
46545	1621	34	$	$	$
46545	1621	35	500.00	500.00	CD
46545	1621	36	.	.	.
46545	1622	1	Horace	Horace	NNP
46545	1622	2	Douglas	Douglas	NNP
46545	1622	3	and	and	CC
46545	1622	4	Henry	Henry	NNP
46545	1622	5	Kemp	Kemp	NNP
46545	1622	6	each	each	DT
46545	1622	7	invest	invest	VBP
46545	1622	8	$	$	$
46545	1622	9	3,000.00	3,000.00	CD
46545	1622	10	in	in	IN
46545	1622	11	cash	cash	NN
46545	1622	12	.	.	.
46545	1623	1	The	the	DT
46545	1623	2	three	three	CD
46545	1623	3	partners	partner	NNS
46545	1623	4	are	be	VBP
46545	1623	5	to	to	TO
46545	1623	6	share	share	VB
46545	1623	7	equally	equally	RB
46545	1623	8	in	in	IN
46545	1623	9	the	the	DT
46545	1623	10	profits	profit	NNS
46545	1623	11	and	and	CC
46545	1623	12	each	each	DT
46545	1623	13	is	be	VBZ
46545	1623	14	to	to	TO
46545	1623	15	receive	receive	VB
46545	1623	16	a	a	DT
46545	1623	17	salary	salary	NN
46545	1623	18	of	of	IN
46545	1623	19	$	$	$
46545	1623	20	100.00	100.00	CD
46545	1623	21	per	per	IN
46545	1623	22	month	month	NN
46545	1623	23	.	.	.
46545	1624	1	The	the	DT
46545	1624	2	books	book	NNS
46545	1624	3	are	be	VBP
46545	1624	4	to	to	TO
46545	1624	5	be	be	VB
46545	1624	6	closed	closed	JJ
46545	1624	7	and	and	CC
46545	1624	8	net	net	JJ
46545	1624	9	profits	profit	NNS
46545	1624	10	divided	divide	VBN
46545	1624	11	at	at	IN
46545	1624	12	the	the	DT
46545	1624	13	end	end	NN
46545	1624	14	of	of	IN
46545	1624	15	each	each	DT
46545	1624	16	three	three	CD
46545	1624	17	months	month	NNS
46545	1624	18	'	'	POS
46545	1624	19	period	period	NN
46545	1624	20	counting	count	VBG
46545	1624	21	from	from	IN
46545	1624	22	January	January	NNP
46545	1624	23	1	1	CD
46545	1624	24	,	,	,
46545	1624	25	which	which	WDT
46545	1624	26	brings	bring	VBZ
46545	1624	27	the	the	DT
46545	1624	28	first	first	JJ
46545	1624	29	distribution	distribution	NN
46545	1624	30	on	on	IN
46545	1624	31	March	March	NNP
46545	1624	32	31	31	CD
46545	1624	33	.	.	.
46545	1625	1	The	the	DT
46545	1625	2	following	follow	VBG
46545	1625	3	transactions	transaction	NNS
46545	1625	4	are	be	VBP
46545	1625	5	recorded	record	VBN
46545	1625	6	during	during	IN
46545	1625	7	the	the	DT
46545	1625	8	month	month	NN
46545	1625	9	of	of	IN
46545	1625	10	March	March	NNP
46545	1625	11	:	:	:
46545	1625	12	--March	--March	:
46545	1625	13	1	1	CD
46545	1625	14	-	-	HYPH
46545	1625	15	-	-	:
46545	1625	16	Deposited	deposit	VBN
46545	1625	17	in	in	IN
46545	1625	18	Second	Second	NNP
46545	1625	19	National	National	NNP
46545	1625	20	Bank	Bank	NNP
46545	1625	21	$	$	$
46545	1625	22	7,000.00	7,000.00	CD
46545	1625	23	--March	--march	SYM
46545	1625	24	1	1	CD
46545	1625	25	-	-	HYPH
46545	1625	26	-	-	:
46545	1625	27	Bought	buy	VBN
46545	1625	28	from	from	IN
46545	1625	29	National	National	NNP
46545	1625	30	Fixture	Fixture	NNP
46545	1625	31	Co.	Co.	NNP
46545	1625	32	Store	Store	NNP
46545	1625	33	fixtures	fixture	VBZ
46545	1625	34	2,000.00	2,000.00	CD
46545	1625	35	Invoice	Invoice	NNP
46545	1625	36	#	#	$
46545	1625	37	1	1	CD
46545	1625	38	--March	--march	SYM
46545	1625	39	1	1	CD
46545	1625	40	-	-	HYPH
46545	1625	41	-	-	:
46545	1625	42	Bought	buy	VBN
46545	1625	43	from	from	IN
46545	1625	44	John	John	NNP
46545	1625	45	C.	C.	NNP
46545	1625	46	Morrison	Morrison	NNP
46545	1625	47	,	,	,
46545	1625	48	Buffalo	Buffalo	NNP
46545	1625	49	Men	Men	NNPS
46545	1625	50	's	's	POS
46545	1625	51	shoes	shoe	NNS
46545	1625	52	135.00	135.00	CD
46545	1625	53	Invoice	Invoice	NNP
46545	1625	54	#	#	$
46545	1625	55	2	2	CD
46545	1625	56	--March	--march	SYM
46545	1625	57	1	1	CD
46545	1625	58	-	-	HYPH
46545	1625	59	-	-	:
46545	1625	60	Bought	buy	VBN
46545	1625	61	from	from	IN
46545	1625	62	Hoyt	Hoyt	NNP
46545	1625	63	&	&	CC
46545	1625	64	Co.	Co.	NNP
46545	1625	65	,	,	,
46545	1625	66	Rochester	Rochester	NNP
46545	1625	67	,	,	,
46545	1625	68	N.	N.	NNP
46545	1625	69	Y.	Y.	NNP
46545	1626	1	Women	woman	NNS
46545	1626	2	's	's	POS
46545	1626	3	shoes	shoe	NNS
46545	1626	4	127.50	127.50	CD
46545	1626	5	Children	Children	NNP
46545	1626	6	's	's	POS
46545	1626	7	shoes	shoe	NNS
46545	1626	8	84.00	84.00	CD
46545	1626	9	------	------	CD
46545	1626	10	211.50	211.50	CD
46545	1626	11	Net	Net	NNP
46545	1626	12	60	60	CD
46545	1626	13	;	;	:
46545	1626	14	2	2	CD
46545	1626	15	%	%	NN
46545	1626	16	10	10	CD
46545	1626	17	.	.	.
46545	1627	1	Invoice	Invoice	NNP
46545	1627	2	#	#	$
46545	1627	3	3	3	CD
46545	1627	4	--March	--march	SYM
46545	1627	5	2	2	CD
46545	1627	6	-	-	HYPH
46545	1627	7	-	-	:
46545	1627	8	Sold	sell	VBN
46545	1627	9	to	to	IN
46545	1627	10	R.	R.	NNP
46545	1627	11	H.	H.	NNP
46545	1627	12	Wallace	Wallace	NNP
46545	1627	13	,	,	,
46545	1627	14	842	842	CD
46545	1627	15	Delaware	Delaware	NNP
46545	1627	16	Av	Av	NNP
46545	1627	17	.	.	.
46545	1628	1	1	1	CD
46545	1628	2	pr	pr	XX
46545	1628	3	.	.	.
46545	1629	1	men	man	NNS
46545	1629	2	's	's	POS
46545	1629	3	shoes	shoe	NNS
46545	1629	4	6.00	6.00	CD
46545	1629	5	1	1	CD
46545	1629	6	pr	pr	XX
46545	1629	7	.	.	.
46545	1630	1	men	man	NNS
46545	1630	2	's	's	POS
46545	1630	3	slippers	slipper	NNS
46545	1630	4	2.50	2.50	CD
46545	1630	5	------	------	CD
46545	1630	6	8.50	8.50	CD
46545	1630	7	--March	--march	SYM
46545	1630	8	2	2	CD
46545	1630	9	-	-	HYPH
46545	1630	10	-	-	:
46545	1630	11	Sold	sell	VBN
46545	1630	12	to	to	IN
46545	1630	13	D.	D.	NNP
46545	1630	14	H.	H.	NNP
46545	1630	15	Lyon	Lyon	NNP
46545	1630	16	,	,	,
46545	1630	17	416	416	CD
46545	1630	18	Niagara	Niagara	NNP
46545	1630	19	St.	St.	NNP
46545	1630	20	1	1	CD
46545	1630	21	pr	pr	XX
46545	1630	22	.	.	.
46545	1631	1	women	woman	NNS
46545	1631	2	's	's	POS
46545	1631	3	3.50	3.50	CD
46545	1631	4	1	1	CD
46545	1631	5	pr	pr	XX
46545	1631	6	.	.	.
46545	1632	1	women	woman	NNS
46545	1632	2	's	's	POS
46545	1632	3	4.00	4.00	CD
46545	1632	4	1	1	CD
46545	1632	5	pr	pr	NN
46545	1632	6	.	.	.
46545	1633	1	children	child	NNS
46545	1633	2	's	's	POS
46545	1633	3	2.00	2.00	CD
46545	1633	4	------	------	$
46545	1633	5	9.50	9.50	CD
46545	1633	6	--March	--march	CD
46545	1633	7	2	2	CD
46545	1633	8	-	-	HYPH
46545	1633	9	-	-	:
46545	1633	10	Sold	sell	VBN
46545	1633	11	to	to	IN
46545	1633	12	Henry	Henry	NNP
46545	1633	13	Norris	Norris	NNP
46545	1633	14	,	,	,
46545	1633	15	297	297	CD
46545	1633	16	Madison	Madison	NNP
46545	1633	17	Av	Av	NNP
46545	1633	18	.	.	.
46545	1634	1	1	1	CD
46545	1634	2	pr	pr	XX
46545	1634	3	.	.	.
46545	1635	1	men	man	NNS
46545	1635	2	's	's	POS
46545	1635	3	5.00	5.00	CD
46545	1635	4	1	1	CD
46545	1635	5	pr	pr	NN
46545	1635	6	.	.	.
46545	1636	1	children	child	NNS
46545	1636	2	's	's	POS
46545	1636	3	1.25	1.25	CD
46545	1636	4	1	1	CD
46545	1636	5	pr	pr	NN
46545	1636	6	.	.	.
46545	1637	1	children	child	NNS
46545	1637	2	's	's	POS
46545	1637	3	1.50	1.50	CD
46545	1637	4	------	------	CD
46545	1637	5	7.75	7.75	CD
46545	1637	6	--March	--march	SYM
46545	1637	7	2	2	CD
46545	1637	8	-	-	HYPH
46545	1637	9	-	-	:
46545	1637	10	Sold	sell	VBN
46545	1637	11	to	to	IN
46545	1637	12	R.	R.	NNP
46545	1637	13	H.	H.	NNP
46545	1637	14	Homans	Homans	NNP
46545	1637	15	,	,	,
46545	1637	16	427	427	CD
46545	1637	17	Lafayette	Lafayette	NNP
46545	1637	18	Av	Av	NNP
46545	1637	19	.	.	.
46545	1638	1	1	1	CD
46545	1638	2	pr	pr	XX
46545	1638	3	.	.	.
46545	1639	1	women	woman	NNS
46545	1639	2	's	's	POS
46545	1639	3	5.00	5.00	CD
46545	1639	4	--March	--march	SYM
46545	1639	5	2	2	CD
46545	1639	6	-	-	HYPH
46545	1639	7	-	-	HYPH
46545	1639	8	Sold	sell	VBN
46545	1639	9	for	for	IN
46545	1639	10	cash	cash	NN
46545	1639	11	Men	Men	NNPS
46545	1639	12	's	's	POS
46545	1639	13	44.00	44.00	CD
46545	1639	14	Women	Women	NNPS
46545	1639	15	's	's	POS
46545	1639	16	37.50	37.50	CD
46545	1639	17	Children	Children	NNPS
46545	1639	18	's	's	POS
46545	1639	19	22.00	22.00	CD
46545	1639	20	------	------	CD
46545	1639	21	103.50	103.50	CD
46545	1639	22	--March	--march	SYM
46545	1639	23	3	3	CD
46545	1639	24	-	-	HYPH
46545	1639	25	-	-	:
46545	1639	26	Sold	sell	VBN
46545	1639	27	to	to	IN
46545	1639	28	H.	H.	NNP
46545	1639	29	J.	J.	NNP
46545	1639	30	Watson	Watson	NNP
46545	1639	31	,	,	,
46545	1639	32	197	197	CD
46545	1639	33	Locust	Locust	NNP
46545	1639	34	St.	St.	NNP
46545	1639	35	2	2	CD
46545	1639	36	pr	pr	XX
46545	1639	37	.	.	.
46545	1640	1	men	man	NNS
46545	1640	2	's	's	POS
46545	1640	3	15.00	15.00	CD
46545	1640	4	1	1	CD
46545	1640	5	pr	pr	NN
46545	1640	6	.	.	.
46545	1641	1	women	woman	NNS
46545	1641	2	's	's	POS
46545	1641	3	5.50	5.50	CD
46545	1641	4	------	------	CD
46545	1641	5	20.50	20.50	CD
46545	1641	6	--March	--march	SYM
46545	1641	7	3	3	CD
46545	1641	8	-	-	HYPH
46545	1641	9	-	-	:
46545	1641	10	Sold	sell	VBN
46545	1641	11	to	to	IN
46545	1641	12	H.	H.	NNP
46545	1641	13	J.	J.	NNP
46545	1641	14	Meyer	Meyer	NNP
46545	1641	15	,	,	,
46545	1641	16	82	82	CD
46545	1641	17	Bennett	Bennett	NNP
46545	1641	18	St.	St.	NNP
46545	1641	19	1	1	CD
46545	1641	20	pr	pr	XX
46545	1641	21	.	.	.
46545	1642	1	children	child	NNS
46545	1642	2	's	's	POS
46545	1642	3	1.50	1.50	CD
46545	1642	4	1	1	CD
46545	1642	5	pr	pr	NN
46545	1642	6	.	.	.
46545	1643	1	children	child	NNS
46545	1643	2	's	's	POS
46545	1643	3	2.00	2.00	CD
46545	1643	4	1	1	CD
46545	1643	5	pr	pr	NN
46545	1643	6	.	.	.
46545	1644	1	women	woman	NNS
46545	1644	2	's	's	POS
46545	1644	3	3.50	3.50	CD
46545	1644	4	------	------	CD
46545	1644	5	7.00	7.00	CD
46545	1644	6	--March	--march	SYM
46545	1644	7	3	3	CD
46545	1644	8	-	-	HYPH
46545	1644	9	-	-	:
46545	1644	10	Paid	Paid	NNP
46545	1644	11	Hoyt	Hoyt	NNP
46545	1644	12	&	&	CC
46545	1644	13	Co.	Co.	NNP
46545	1644	14	bill	bill	NN
46545	1644	15	by	by	IN
46545	1644	16	check	check	VB
46545	1644	17	Less	Less	JJR
46545	1644	18	cash	cash	NN
46545	1644	19	discount	discount	NN
46545	1644	20	.	.	.
46545	1645	1	--March	--March	NFP
46545	1645	2	3	3	CD
46545	1645	3	-	-	HYPH
46545	1645	4	-	-	:
46545	1645	5	Deposited	deposit	VBN
46545	1645	6	in	in	IN
46545	1645	7	Second	Second	NNP
46545	1645	8	National	National	NNP
46545	1645	9	Bank	Bank	NNP
46545	1645	10	75.00	75.00	CD
46545	1645	11	--March	--march	SYM
46545	1645	12	3	3	CD
46545	1645	13	-	-	HYPH
46545	1645	14	-	-	:
46545	1645	15	Paid	pay	VBN
46545	1645	16	freight	freight	NN
46545	1645	17	on	on	IN
46545	1645	18	shoes	shoe	NNS
46545	1645	19	in	in	IN
46545	1645	20	cash	cash	NN
46545	1645	21	2.60	2.60	CD
46545	1645	22	--March	--march	SYM
46545	1645	23	3	3	CD
46545	1645	24	-	-	HYPH
46545	1645	25	-	-	:
46545	1645	26	Sold	sell	VBN
46545	1645	27	for	for	IN
46545	1645	28	cash	cash	NN
46545	1645	29	Men	Men	NNPS
46545	1645	30	's	's	POS
46545	1645	31	30.00	30.00	CD
46545	1645	32	Women	Women	NNPS
46545	1645	33	's	's	POS
46545	1645	34	24.00	24.00	CD
46545	1645	35	Children	Children	NNPS
46545	1645	36	's	's	POS
46545	1645	37	15.00	15.00	CD
46545	1645	38	------	------	CD
46545	1645	39	69.00	69.00	CD
46545	1645	40	--March	--march	SYM
46545	1645	41	4	4	CD
46545	1645	42	-	-	HYPH
46545	1645	43	-	-	:
46545	1645	44	Bought	buy	VBN
46545	1645	45	from	from	IN
46545	1645	46	Lee	Lee	NNP
46545	1645	47	&	&	CC
46545	1645	48	Co.	Co.	NNP
46545	1645	49	,	,	,
46545	1645	50	Rochester	Rochester	NNP
46545	1645	51	Women	Women	NNP
46545	1645	52	's	's	POS
46545	1645	53	shoes	shoe	NNS
46545	1645	54	140.00	140.00	CD
46545	1645	55	Net	Net	NNP
46545	1645	56	30	30	CD
46545	1645	57	.	.	.
46545	1646	1	Invoice	Invoice	NNP
46545	1646	2	#	#	$
46545	1646	3	4	4	CD
46545	1646	4	--March	--march	SYM
46545	1646	5	4	4	CD
46545	1646	6	-	-	HYPH
46545	1646	7	-	-	:
46545	1646	8	Sold	sell	VBN
46545	1646	9	to	to	IN
46545	1646	10	D.	D.	NNP
46545	1646	11	Andrews	Andrews	NNP
46545	1646	12	,	,	,
46545	1646	13	84	84	CD
46545	1646	14	Peck	Peck	NNP
46545	1646	15	St.	St.	NNP
46545	1646	16	1	1	CD
46545	1646	17	pr	pr	XX
46545	1646	18	.	.	.
46545	1647	1	men	man	NNS
46545	1647	2	's	's	POS
46545	1647	3	3.50	3.50	CD
46545	1647	4	1	1	CD
46545	1647	5	pr	pr	XX
46545	1647	6	.	.	.
46545	1648	1	men	man	NNS
46545	1648	2	's	's	POS
46545	1648	3	5.00	5.00	CD
46545	1648	4	1	1	CD
46545	1648	5	pr	pr	NN
46545	1648	6	.	.	.
46545	1649	1	women	woman	NNS
46545	1649	2	's	's	POS
46545	1649	3	4.00	4.00	CD
46545	1649	4	------	------	CD
46545	1649	5	12.50	12.50	CD
46545	1649	6	--March	--march	SYM
46545	1649	7	4	4	CD
46545	1649	8	-	-	HYPH
46545	1649	9	-	-	:
46545	1649	10	Sold	sell	VBN
46545	1649	11	to	to	IN
46545	1649	12	Jas	Jas	NNP
46545	1649	13	.	.	.
46545	1650	1	Hayes	Hayes	NNP
46545	1650	2	,	,	,
46545	1650	3	519	519	CD
46545	1650	4	Washington	Washington	NNP
46545	1650	5	St.	St.	NNP
46545	1650	6	1	1	CD
46545	1650	7	pr	pr	XX
46545	1650	8	.	.	.
46545	1651	1	women	woman	NNS
46545	1651	2	's	's	POS
46545	1651	3	3.50	3.50	CD
46545	1651	4	1	1	CD
46545	1651	5	pr	pr	XX
46545	1651	6	.	.	.
46545	1652	1	children	child	NNS
46545	1652	2	's	's	POS
46545	1652	3	2.00	2.00	CD
46545	1652	4	1	1	CD
46545	1652	5	pr	pr	NN
46545	1652	6	.	.	.
46545	1653	1	children	child	NNS
46545	1653	2	's	's	POS
46545	1653	3	1.25	1.25	CD
46545	1653	4	------	------	$
46545	1653	5	6.75	6.75	CD
46545	1653	6	--March	--march	SYM
46545	1653	7	4	4	CD
46545	1653	8	-	-	HYPH
46545	1653	9	-	-	HYPH
46545	1653	10	Sold	sell	VBN
46545	1653	11	for	for	IN
46545	1653	12	cash	cash	NN
46545	1653	13	Men	Men	NNPS
46545	1653	14	's	's	POS
46545	1653	15	27.00	27.00	CD
46545	1653	16	Women	Women	NNPS
46545	1653	17	's	's	POS
46545	1653	18	32.00	32.00	CD
46545	1653	19	Children	Children	NNPS
46545	1653	20	's	's	POS
46545	1653	21	12.50	12.50	CD
46545	1653	22	------	------	CD
46545	1653	23	71.50	71.50	CD
46545	1653	24	--March	--march	SYM
46545	1653	25	5	5	CD
46545	1653	26	-	-	HYPH
46545	1653	27	-	-	:
46545	1653	28	Sold	sell	VBN
46545	1653	29	to	to	IN
46545	1653	30	R.	R.	NNP
46545	1653	31	D.	D.	NNP
46545	1653	32	Nelson	Nelson	NNP
46545	1653	33	,	,	,
46545	1653	34	842	842	CD
46545	1653	35	Niagara	Niagara	NNP
46545	1653	36	St.	St.	NNP
46545	1653	37	1	1	CD
46545	1653	38	pr	pr	XX
46545	1653	39	.	.	.
46545	1654	1	men	man	NNS
46545	1654	2	's	's	POS
46545	1654	3	6.00	6.00	CD
46545	1654	4	1	1	CD
46545	1654	5	pr	pr	NN
46545	1654	6	.	.	.
46545	1655	1	women	woman	NNS
46545	1655	2	's	's	POS
46545	1655	3	5.00	5.00	CD
46545	1655	4	------	------	CD
46545	1655	5	11.00	11.00	CD
46545	1655	6	--March	--march	SYM
46545	1655	7	5	5	CD
46545	1655	8	-	-	HYPH
46545	1655	9	-	-	:
46545	1655	10	Sold	sell	VBN
46545	1655	11	to	to	IN
46545	1655	12	D.	D.	NNP
46545	1655	13	Needham	Needham	NNP
46545	1655	14	,	,	,
46545	1655	15	47	47	CD
46545	1655	16	Ames	Ames	NNP
46545	1655	17	St.	St.	NNP
46545	1655	18	1	1	CD
46545	1655	19	pr	pr	XX
46545	1655	20	.	.	.
46545	1656	1	men	man	NNS
46545	1656	2	's	's	POS
46545	1656	3	3.50	3.50	CD
46545	1656	4	1	1	CD
46545	1656	5	pr	pr	XX
46545	1656	6	.	.	.
46545	1657	1	women	woman	NNS
46545	1657	2	's	's	POS
46545	1657	3	2.50	2.50	CD
46545	1657	4	1	1	CD
46545	1657	5	pr	pr	NN
46545	1657	6	.	.	.
46545	1658	1	children	child	NNS
46545	1658	2	's	's	POS
46545	1658	3	1.50	1.50	CD
46545	1658	4	------	------	CD
46545	1658	5	7.50	7.50	CD
46545	1658	6	--March	--march	SYM
46545	1658	7	5	5	CD
46545	1658	8	-	-	HYPH
46545	1658	9	-	-	HYPH
46545	1658	10	Sold	sell	VBN
46545	1658	11	for	for	IN
46545	1658	12	cash	cash	NN
46545	1658	13	Men	Men	NNPS
46545	1658	14	's	's	POS
46545	1658	15	31.50	31.50	CD
46545	1658	16	Women	Women	NNPS
46545	1658	17	's	's	POS
46545	1658	18	26.00	26.00	CD
46545	1658	19	Children	Children	NNPS
46545	1658	20	's	's	POS
46545	1658	21	11.00	11.00	CD
46545	1658	22	------	------	CD
46545	1658	23	68.50	68.50	CD
46545	1658	24	--March	--march	SYM
46545	1658	25	6	6	CD
46545	1658	26	-	-	HYPH
46545	1658	27	-	-	HYPH
46545	1658	28	Deposited	deposit	VBN
46545	1658	29	in	in	IN
46545	1658	30	Second	Second	NNP
46545	1658	31	National	National	NNP
46545	1658	32	Bank	Bank	NNP
46545	1658	33	200.00	200.00	CD
46545	1658	34	--March	--march	SYM
46545	1658	35	6	6	CD
46545	1658	36	-	-	HYPH
46545	1658	37	-	-	:
46545	1658	38	Sold	sell	VBN
46545	1658	39	to	to	IN
46545	1658	40	D.	D.	NNP
46545	1658	41	B.	B.	NNP
46545	1658	42	Wright	Wright	NNP
46545	1658	43	,	,	,
46545	1658	44	47	47	CD
46545	1658	45	Andrews	Andrews	NNP
46545	1658	46	St.	St.	NNP
46545	1658	47	1	1	CD
46545	1658	48	pr	pr	XX
46545	1658	49	.	.	.
46545	1659	1	men	man	NNS
46545	1659	2	's	's	POS
46545	1659	3	5.00	5.00	CD
46545	1659	4	--March	--march	SYM
46545	1659	5	6	6	CD
46545	1659	6	-	-	HYPH
46545	1659	7	-	-	:
46545	1659	8	Sold	sell	VBN
46545	1659	9	to	to	IN
46545	1659	10	H.	H.	NNP
46545	1659	11	N.	N.	NNP
46545	1659	12	Hoyt	Hoyt	NNP
46545	1659	13	,	,	,
46545	1659	14	821	821	CD
46545	1659	15	Delaware	Delaware	NNP
46545	1659	16	Av	Av	NNP
46545	1659	17	.	.	.
46545	1660	1	1	1	CD
46545	1660	2	pr	pr	XX
46545	1660	3	.	.	.
46545	1661	1	women	woman	NNS
46545	1661	2	's	's	POS
46545	1661	3	5.00	5.00	CD
46545	1661	4	1	1	CD
46545	1661	5	pr	pr	NN
46545	1661	6	.	.	.
46545	1662	1	children	child	NNS
46545	1662	2	's	's	POS
46545	1662	3	2.50	2.50	CD
46545	1662	4	------	------	SYM
46545	1662	5	7.50	7.50	CD
46545	1662	6	--March	--march	SYM
46545	1662	7	6	6	CD
46545	1662	8	-	-	HYPH
46545	1662	9	-	-	:
46545	1662	10	Sold	sell	VBN
46545	1662	11	to	to	IN
46545	1662	12	Amos	Amos	NNP
46545	1662	13	Wiggins	Wiggins	NNP
46545	1662	14	,	,	,
46545	1662	15	92	92	CD
46545	1662	16	Prospect	Prospect	NNP
46545	1662	17	St.	St.	NNP
46545	1662	18	1	1	CD
46545	1662	19	pr	pr	XX
46545	1662	20	.	.	.
46545	1663	1	men	man	NNS
46545	1663	2	's	's	POS
46545	1663	3	5.00	5.00	CD
46545	1663	4	1	1	CD
46545	1663	5	pr	pr	NN
46545	1663	6	.	.	.
46545	1664	1	women	woman	NNS
46545	1664	2	's	's	POS
46545	1664	3	3.50	3.50	CD
46545	1664	4	------	------	CD
46545	1664	5	8.50	8.50	CD
46545	1664	6	--March	--march	SYM
46545	1664	7	6	6	CD
46545	1664	8	-	-	HYPH
46545	1664	9	-	-	HYPH
46545	1664	10	Sold	sell	VBN
46545	1664	11	for	for	IN
46545	1664	12	cash	cash	NN
46545	1664	13	Men	Men	NNPS
46545	1664	14	's	's	POS
46545	1664	15	52.00	52.00	CD
46545	1664	16	Women	Women	NNPS
46545	1664	17	's	's	POS
46545	1664	18	36.50	36.50	CD
46545	1664	19	Children	Children	NNPS
46545	1664	20	's	's	POS
46545	1664	21	18.25	18.25	CD
46545	1664	22	------	------	CD
46545	1664	23	106.75	106.75	CD
46545	1664	24	--March	--march	SYM
46545	1664	25	6	6	CD
46545	1664	26	-	-	HYPH
46545	1664	27	-	-	:
46545	1664	28	Paid	Paid	NNP
46545	1664	29	clerk	clerk	NN
46545	1664	30	hire	hire	NN
46545	1664	31	,	,	,
46545	1664	32	cash	cash	VB
46545	1664	33	9.00	9.00	CD
46545	1664	34	--March	--march	SYM
46545	1664	35	6	6	CD
46545	1664	36	-	-	HYPH
46545	1664	37	-	-	HYPH
46545	1664	38	Gave	give	VBN
46545	1664	39	checks	check	NNS
46545	1664	40	as	as	IN
46545	1664	41	follows	follow	VBZ
46545	1664	42	:	:	:
46545	1664	43	Horace	Horace	NNP
46545	1664	44	Douglas	Douglas	NNP
46545	1664	45	20.00	20.00	CD
46545	1664	46	Henry	Henry	NNP
46545	1664	47	Kemp	Kemp	NNP
46545	1664	48	25.00	25.00	CD
46545	1664	49	--March	--march	SYM
46545	1664	50	8	8	CD
46545	1664	51	-	-	HYPH
46545	1664	52	-	-	:
46545	1664	53	Sold	sell	VBN
46545	1664	54	to	to	IN
46545	1664	55	D.	D.	NNP
46545	1664	56	Altman	Altman	NNP
46545	1664	57	,	,	,
46545	1664	58	127	127	CD
46545	1664	59	Wright	Wright	NNP
46545	1664	60	St.	St.	NNP
46545	1664	61	1	1	CD
46545	1664	62	pr	pr	XX
46545	1664	63	.	.	.
46545	1665	1	men	man	NNS
46545	1665	2	's	's	POS
46545	1665	3	6.00	6.00	CD
46545	1665	4	Gave	give	VBD
46545	1665	5	him	-PRON-	PRP
46545	1665	6	check	check	VB
46545	1665	7	44.00	44.00	CD
46545	1665	8	Credited	credit	VBD
46545	1665	9	his	-PRON-	PRP$
46545	1665	10	account	account	NN
46545	1665	11	for	for	IN
46545	1665	12	1	1	CD
46545	1665	13	mo	mo	NN
46545	1665	14	.	.	.
46545	1666	1	's	's	POS
46545	1666	2	rent	rent	NN
46545	1666	3	50.00	50.00	CD
46545	1666	4	--March	--march	SYM
46545	1666	5	8	8	CD
46545	1666	6	-	-	HYPH
46545	1666	7	-	-	:
46545	1666	8	Sold	sell	VBN
46545	1666	9	to	to	IN
46545	1666	10	R.	R.	NNP
46545	1666	11	H.	H.	NNP
46545	1666	12	Homans	Homans	NNP
46545	1666	13	,	,	,
46545	1666	14	427	427	CD
46545	1666	15	Lafayette	Lafayette	NNP
46545	1666	16	Av	Av	NNP
46545	1666	17	.	.	.
46545	1667	1	1	1	CD
46545	1667	2	pr	pr	XX
46545	1667	3	.	.	.
46545	1668	1	men	man	NNS
46545	1668	2	's	's	POS
46545	1668	3	6.00	6.00	CD
46545	1668	4	--March	--march	SYM
46545	1668	5	8	8	CD
46545	1668	6	-	-	HYPH
46545	1668	7	-	-	:
46545	1668	8	R.	R.	NNP
46545	1668	9	H.	H.	NNP
46545	1668	10	Wallace	Wallace	NNP
46545	1668	11	paid	pay	VBD
46545	1668	12	his	-PRON-	PRP$
46545	1668	13	account	account	NN
46545	1668	14	in	in	IN
46545	1668	15	full	full	JJ
46545	1668	16	.	.	.
46545	1669	1	--March	--March	:
46545	1669	2	8	8	CD
46545	1669	3	-	-	HYPH
46545	1669	4	-	-	:
46545	1669	5	Paid	pay	VBN
46545	1669	6	account	account	NN
46545	1669	7	of	of	IN
46545	1669	8	John	John	NNP
46545	1669	9	C.	C.	NNP
46545	1669	10	Morrison	Morrison	NNP
46545	1669	11	by	by	IN
46545	1669	12	check	check	NN
46545	1669	13	--March	--March	HYPH
46545	1669	14	8	8	CD
46545	1669	15	-	-	HYPH
46545	1669	16	-	-	HYPH
46545	1669	17	Sold	sell	VBN
46545	1669	18	for	for	IN
46545	1669	19	cash	cash	NN
46545	1669	20	Men	Men	NNPS
46545	1669	21	's	's	POS
46545	1669	22	25.00	25.00	CD
46545	1669	23	Women	Women	NNPS
46545	1669	24	's	's	POS
46545	1669	25	18.00	18.00	CD
46545	1669	26	Children	Children	NNPS
46545	1669	27	's	's	POS
46545	1669	28	10.50	10.50	CD
46545	1669	29	------	------	SYM
46545	1669	30	53.50	53.50	CD
46545	1669	31	--March	--march	SYM
46545	1669	32	9	9	CD
46545	1669	33	-	-	HYPH
46545	1669	34	-	-	:
46545	1669	35	Sold	sell	VBN
46545	1669	36	to	to	IN
46545	1669	37	Walter	Walter	NNP
46545	1669	38	Jenks	Jenks	NNP
46545	1669	39	,	,	,
46545	1669	40	87	87	CD
46545	1669	41	South	South	NNP
46545	1669	42	Av	Av	NNP
46545	1669	43	.	.	.
46545	1670	1	1	1	CD
46545	1670	2	pr	pr	XX
46545	1670	3	.	.	.
46545	1671	1	men	man	NNS
46545	1671	2	's	's	POS
46545	1671	3	6.00	6.00	CD
46545	1671	4	1	1	CD
46545	1671	5	pr	pr	NN
46545	1671	6	.	.	.
46545	1672	1	women	woman	NNS
46545	1672	2	's	's	POS
46545	1672	3	4.00	4.00	CD
46545	1672	4	1	1	CD
46545	1672	5	pr	pr	NN
46545	1672	6	.	.	.
46545	1673	1	children	child	NNS
46545	1673	2	's	's	POS
46545	1673	3	2.00	2.00	CD
46545	1673	4	------	------	SYM
46545	1673	5	12.00	12.00	CD
46545	1673	6	--March	--march	SYM
46545	1673	7	9	9	CD
46545	1673	8	-	-	HYPH
46545	1673	9	-	-	:
46545	1673	10	Sold	sell	VBN
46545	1673	11	to	to	IN
46545	1673	12	D.	D.	NNP
46545	1673	13	W.	W.	NNP
46545	1673	14	Mantel	Mantel	NNP
46545	1673	15	,	,	,
46545	1673	16	419	419	CD
46545	1673	17	Delaware	Delaware	NNP
46545	1673	18	Av	Av	NNP
46545	1673	19	.	.	.
46545	1674	1	1	1	CD
46545	1674	2	pr	pr	XX
46545	1674	3	.	.	.
46545	1675	1	women	woman	NNS
46545	1675	2	's	's	POS
46545	1675	3	5.00	5.00	CD
46545	1675	4	1	1	CD
46545	1675	5	pr	pr	NN
46545	1675	6	.	.	.
46545	1676	1	children	child	NNS
46545	1676	2	's	's	POS
46545	1676	3	2.50	2.50	CD
46545	1676	4	------	------	SYM
46545	1676	5	7.50	7.50	CD
46545	1676	6	--March	--march	SYM
46545	1676	7	9	9	CD
46545	1676	8	-	-	HYPH
46545	1676	9	-	-	:
46545	1676	10	Sold	sell	VBN
46545	1676	11	to	to	IN
46545	1676	12	D.	D.	NNP
46545	1676	13	C.	C.	NNP
46545	1676	14	White	White	NNP
46545	1676	15	,	,	,
46545	1676	16	1160	1160	CD
46545	1676	17	Main	Main	NNP
46545	1676	18	St.	St.	NNP
46545	1676	19	1	1	CD
46545	1676	20	pr	pr	XX
46545	1676	21	.	.	.
46545	1677	1	men	man	NNS
46545	1677	2	's	's	POS
46545	1677	3	5.00	5.00	CD
46545	1677	4	1	1	CD
46545	1677	5	pr	pr	NN
46545	1677	6	.	.	.
46545	1678	1	men	man	NNS
46545	1678	2	's	's	POS
46545	1678	3	3.50	3.50	CD
46545	1678	4	------	------	CD
46545	1678	5	8.50	8.50	CD
46545	1678	6	--March	--march	SYM
46545	1678	7	9	9	CD
46545	1678	8	-	-	HYPH
46545	1678	9	-	-	:
46545	1678	10	Sold	sell	VBN
46545	1678	11	to	to	IN
46545	1678	12	A.	a.	NN
46545	1678	13	R.	R.	NNP
46545	1678	14	Crows	Crows	NNP
46545	1678	15	,	,	,
46545	1678	16	40	40	CD
46545	1678	17	Shaw	Shaw	NNP
46545	1678	18	St.	St.	NNP
46545	1678	19	1	1	CD
46545	1678	20	pr	pr	XX
46545	1678	21	.	.	.
46545	1679	1	women	woman	NNS
46545	1679	2	's	's	POS
46545	1679	3	3.50	3.50	CD
46545	1679	4	--March	--march	SYM
46545	1679	5	9	9	CD
46545	1679	6	-	-	HYPH
46545	1679	7	-	-	HYPH
46545	1679	8	Sold	sell	VBN
46545	1679	9	for	for	IN
46545	1679	10	cash	cash	NN
46545	1679	11	Men	Men	NNPS
46545	1679	12	's	's	POS
46545	1679	13	54.00	54.00	CD
46545	1679	14	Women	Women	NNPS
46545	1679	15	's	's	POS
46545	1679	16	41.50	41.50	CD
46545	1679	17	Children	Children	NNPS
46545	1679	18	's	's	POS
46545	1679	19	20.50	20.50	CD
46545	1679	20	------	------	CD
46545	1679	21	116.00	116.00	CD
46545	1679	22	--March	--march	SYM
46545	1679	23	9	9	CD
46545	1679	24	-	-	HYPH
46545	1679	25	-	-	HYPH
46545	1679	26	Deposited	deposit	VBN
46545	1679	27	in	in	IN
46545	1679	28	Second	Second	NNP
46545	1679	29	National	National	NNP
46545	1679	30	Bank	Bank	NNP
46545	1679	31	275.00	275.00	CD
46545	1679	32	--March	--march	SYM
46545	1679	33	10	10	CD
46545	1679	34	-	-	HYPH
46545	1679	35	-	-	:
46545	1679	36	Sold	sell	VBN
46545	1679	37	to	to	IN
46545	1679	38	Henry	Henry	NNP
46545	1679	39	Brown	Brown	NNP
46545	1679	40	,	,	,
46545	1679	41	87	87	CD
46545	1679	42	Douglas	Douglas	NNP
46545	1679	43	St.	St.	NNP
46545	1679	44	1	1	CD
46545	1679	45	pr	pr	XX
46545	1679	46	.	.	.
46545	1680	1	men	man	NNS
46545	1680	2	's	's	POS
46545	1680	3	6.00	6.00	CD
46545	1680	4	1	1	CD
46545	1680	5	pr	pr	NN
46545	1680	6	.	.	.
46545	1681	1	women	woman	NNS
46545	1681	2	's	's	POS
46545	1681	3	4.00	4.00	CD
46545	1681	4	------	------	CD
46545	1681	5	10.00	10.00	CD
46545	1681	6	--March	--march	SYM
46545	1681	7	10	10	CD
46545	1681	8	-	-	HYPH
46545	1681	9	-	-	:
46545	1681	10	Sold	sell	VBN
46545	1681	11	to	to	IN
46545	1681	12	D.	D.	NNP
46545	1681	13	L.	L.	NNP
46545	1681	14	Benedict	Benedict	NNP
46545	1681	15	,	,	,
46545	1681	16	80	80	CD
46545	1681	17	Adams	Adams	NNP
46545	1681	18	St.	St.	NNP
46545	1681	19	1	1	CD
46545	1681	20	pr	pr	XX
46545	1681	21	.	.	.
46545	1682	1	women	woman	NNS
46545	1682	2	's	's	POS
46545	1682	3	3.50	3.50	CD
46545	1682	4	1	1	CD
46545	1682	5	pr	pr	XX
46545	1682	6	.	.	.
46545	1683	1	children	child	NNS
46545	1683	2	's	's	POS
46545	1683	3	2.00	2.00	CD
46545	1683	4	1	1	CD
46545	1683	5	pr	pr	NN
46545	1683	6	.	.	.
46545	1684	1	children	child	NNS
46545	1684	2	's	's	POS
46545	1684	3	1.50	1.50	CD
46545	1684	4	------	------	CD
46545	1684	5	7.00	7.00	CD
46545	1684	6	--March	--march	SYM
46545	1684	7	10	10	CD
46545	1684	8	-	-	HYPH
46545	1684	9	-	-	:
46545	1684	10	Sold	sell	VBN
46545	1684	11	for	for	IN
46545	1684	12	cash	cash	NN
46545	1684	13	Men	Men	NNPS
46545	1684	14	's	's	POS
46545	1684	15	48.50	48.50	CD
46545	1684	16	Women	Women	NNPS
46545	1684	17	's	's	POS
46545	1684	18	39.00	39.00	CD
46545	1684	19	Children	Children	NNPS
46545	1684	20	's	's	POS
46545	1684	21	16.50	16.50	CD
46545	1684	22	------	------	CD
46545	1684	23	104.00	104.00	CD
46545	1684	24	--March	--march	SYM
46545	1684	25	11	11	CD
46545	1684	26	-	-	HYPH
46545	1684	27	-	-	:
46545	1684	28	Sold	sell	VBN
46545	1684	29	to	to	IN
46545	1684	30	D.	D.	NNP
46545	1684	31	H.	H.	NNP
46545	1684	32	Lyon	Lyon	NNP
46545	1684	33	,	,	,
46545	1684	34	416	416	CD
46545	1684	35	Niagara	Niagara	NNP
46545	1684	36	St.	St.	NNP
46545	1684	37	1	1	CD
46545	1684	38	pr	pr	XX
46545	1684	39	.	.	.
46545	1685	1	men	man	NNS
46545	1685	2	's	's	POS
46545	1685	3	6.00	6.00	CD
46545	1685	4	--March	--march	SYM
46545	1685	5	11	11	CD
46545	1685	6	-	-	HYPH
46545	1685	7	-	-	:
46545	1685	8	Received	receive	VBN
46545	1685	9	from	from	IN
46545	1685	10	Henry	Henry	NNP
46545	1685	11	Norris	Norris	NNP
46545	1685	12	,	,	,
46545	1685	13	cash	cash	NN
46545	1685	14	7.75	7.75	CD
46545	1685	15	--March	--march	SYM
46545	1685	16	11	11	CD
46545	1685	17	-	-	HYPH
46545	1685	18	-	-	:
46545	1685	19	Sold	sell	VBN
46545	1685	20	to	to	IN
46545	1685	21	D.	D.	NNP
46545	1685	22	B.	B.	NNP
46545	1685	23	Wright	Wright	NNP
46545	1685	24	,	,	,
46545	1685	25	47	47	CD
46545	1685	26	Andrews	Andrews	NNP
46545	1685	27	St.	St.	NNP
46545	1685	28	1	1	CD
46545	1685	29	pr	pr	XX
46545	1685	30	.	.	.
46545	1686	1	women	woman	NNS
46545	1686	2	's	's	POS
46545	1686	3	3.50	3.50	CD
46545	1686	4	1	1	CD
46545	1686	5	pr	pr	XX
46545	1686	6	.	.	.
46545	1687	1	children	child	NNS
46545	1687	2	's	's	POS
46545	1687	3	2.00	2.00	CD
46545	1687	4	------	------	CD
46545	1687	5	5.50	5.50	CD
46545	1687	6	--March	--march	CD
46545	1687	7	11	11	CD
46545	1687	8	-	-	HYPH
46545	1687	9	-	-	:
46545	1687	10	Sold	sell	VBN
46545	1687	11	to	to	IN
46545	1687	12	H.	H.	NNP
46545	1687	13	J.	J.	NNP
46545	1687	14	Meyer	Meyer	NNP
46545	1687	15	,	,	,
46545	1687	16	82	82	CD
46545	1687	17	Bennett	Bennett	NNP
46545	1687	18	St.	St.	NNP
46545	1687	19	1	1	CD
46545	1687	20	pr	pr	XX
46545	1687	21	.	.	.
46545	1688	1	men	man	NNS
46545	1688	2	's	's	POS
46545	1688	3	3.50	3.50	CD
46545	1688	4	--March	--march	SYM
46545	1688	5	11	11	CD
46545	1688	6	-	-	HYPH
46545	1688	7	-	-	:
46545	1688	8	Sold	sell	VBN
46545	1688	9	for	for	IN
46545	1688	10	cash	cash	NN
46545	1688	11	Men	Men	NNPS
46545	1688	12	's	's	POS
46545	1688	13	42.00	42.00	CD
46545	1688	14	Women	Women	NNPS
46545	1688	15	's	's	POS
46545	1688	16	39.50	39.50	CD
46545	1688	17	Children	Children	NNPS
46545	1688	18	's	's	POS
46545	1688	19	11.00	11.00	CD
46545	1688	20	------	------	CD
46545	1688	21	92.50	92.50	CD
46545	1688	22	--March	--march	CD
46545	1688	23	12	12	CD
46545	1688	24	-	-	HYPH
46545	1688	25	-	-	:
46545	1688	26	Deposited	deposit	VBN
46545	1688	27	in	in	IN
46545	1688	28	Second	Second	NNP
46545	1688	29	National	National	NNP
46545	1688	30	Bank	Bank	NNP
46545	1688	31	195.00	195.00	CD
46545	1688	32	--March	--march	SYM
46545	1688	33	12	12	CD
46545	1688	34	-	-	HYPH
46545	1688	35	-	-	:
46545	1688	36	Sold	sell	VBN
46545	1688	37	to	to	IN
46545	1688	38	D.	D.	NNP
46545	1688	39	L.	L.	NNP
46545	1688	40	Benedict	Benedict	NNP
46545	1688	41	,	,	,
46545	1688	42	80	80	CD
46545	1688	43	Adams	Adams	NNP
46545	1688	44	St.	St.	NNP
46545	1688	45	1	1	CD
46545	1688	46	pr	pr	XX
46545	1688	47	.	.	.
46545	1689	1	men	man	NNS
46545	1689	2	's	's	POS
46545	1689	3	5.00	5.00	CD
46545	1689	4	--March	--march	SYM
46545	1689	5	12	12	CD
46545	1689	6	-	-	HYPH
46545	1689	7	-	-	:
46545	1689	8	Sold	sell	VBN
46545	1689	9	to	to	IN
46545	1689	10	H.	H.	NNP
46545	1689	11	A.	A.	NNP
46545	1689	12	Fisher	Fisher	NNP
46545	1689	13	,	,	,
46545	1689	14	42	42	CD
46545	1689	15	Lyons	Lyons	NNP
46545	1689	16	St.	St.	NNP
46545	1689	17	1	1	CD
46545	1689	18	pr	pr	XX
46545	1689	19	.	.	.
46545	1690	1	women	woman	NNS
46545	1690	2	's	's	POS
46545	1690	3	4.00	4.00	CD
46545	1690	4	1	1	CD
46545	1690	5	pr	pr	NN
46545	1690	6	.	.	.
46545	1691	1	children	child	NNS
46545	1691	2	's	's	POS
46545	1691	3	1.50	1.50	CD
46545	1691	4	------	------	CD
46545	1691	5	5.50	5.50	CD
46545	1691	6	--March	--march	CD
46545	1691	7	12	12	CD
46545	1691	8	-	-	HYPH
46545	1691	9	-	-	:
46545	1691	10	Sold	sell	VBN
46545	1691	11	to	to	IN
46545	1691	12	Andrew	Andrew	NNP
46545	1691	13	Winters	Winters	NNP
46545	1691	14	,	,	,
46545	1691	15	476	476	CD
46545	1691	16	Delaware	Delaware	NNP
46545	1691	17	Av	Av	NNP
46545	1691	18	.	.	.
46545	1692	1	1	1	CD
46545	1692	2	pr	pr	XX
46545	1692	3	.	.	.
46545	1693	1	men	man	NNS
46545	1693	2	's	's	POS
46545	1693	3	6.00	6.00	CD
46545	1693	4	1	1	CD
46545	1693	5	pr	pr	NN
46545	1693	6	.	.	.
46545	1694	1	children	child	NNS
46545	1694	2	's	's	POS
46545	1694	3	2.50	2.50	CD
46545	1694	4	------	------	CD
46545	1694	5	8.50	8.50	CD
46545	1694	6	--March	--march	CD
46545	1694	7	12	12	CD
46545	1694	8	-	-	HYPH
46545	1694	9	-	-	:
46545	1694	10	Sold	sell	VBN
46545	1694	11	for	for	IN
46545	1694	12	cash	cash	NN
46545	1694	13	Men	Men	NNPS
46545	1694	14	's	's	POS
46545	1694	15	51.50	51.50	CD
46545	1694	16	Women	Women	NNPS
46545	1694	17	's	's	POS
46545	1694	18	43.00	43.00	CD
46545	1694	19	Children	Children	NNPS
46545	1694	20	's	's	POS
46545	1694	21	17.75	17.75	CD
46545	1694	22	------	------	CD
46545	1694	23	112.25	112.25	CD
46545	1694	24	--March	--march	SYM
46545	1694	25	13	13	CD
46545	1694	26	-	-	HYPH
46545	1694	27	-	-	:
46545	1694	28	Bought	buy	VBN
46545	1694	29	from	from	IN
46545	1694	30	Rochester	Rochester	NNP
46545	1694	31	Shoe	Shoe	NNP
46545	1694	32	Co.	Co.	NNP
46545	1694	33	,	,	,
46545	1694	34	Rochester	Rochester	NNP
46545	1694	35	Men	Men	NNP
46545	1694	36	's	's	POS
46545	1694	37	shoes	shoe	NNS
46545	1694	38	265.00	265.00	CD
46545	1694	39	Women	Women	NNPS
46545	1694	40	's	's	POS
46545	1694	41	"	"	``
46545	1694	42	220.00	220.00	CD
46545	1694	43	Children	Children	NNPS
46545	1694	44	's	's	POS
46545	1694	45	"	"	``
46545	1694	46	98.50	98.50	CD
46545	1694	47	------	------	CD
46545	1694	48	583.50	583.50	CD
46545	1694	49	Net	Net	NNP
46545	1694	50	30	30	CD
46545	1694	51	;	;	:
46545	1694	52	2	2	CD
46545	1694	53	%	%	NN
46545	1694	54	10	10	CD
46545	1694	55	.	.	.
46545	1695	1	--March	--March	:
46545	1695	2	13	13	CD
46545	1695	3	-	-	HYPH
46545	1695	4	-	-	:
46545	1695	5	Sold	sell	VBN
46545	1695	6	to	to	IN
46545	1695	7	D.	D.	NNP
46545	1695	8	Altman	Altman	NNP
46545	1695	9	,	,	,
46545	1695	10	127	127	CD
46545	1695	11	Wright	Wright	NNP
46545	1695	12	St.	St.	NNP
46545	1695	13	1	1	CD
46545	1695	14	pr	pr	XX
46545	1695	15	.	.	.
46545	1696	1	women	woman	NNS
46545	1696	2	's	's	POS
46545	1696	3	4.00	4.00	CD
46545	1696	4	1	1	CD
46545	1696	5	pr	pr	NN
46545	1696	6	.	.	.
46545	1697	1	children	child	NNS
46545	1697	2	's	's	POS
46545	1697	3	2.50	2.50	CD
46545	1697	4	1	1	CD
46545	1697	5	pr	pr	NN
46545	1697	6	.	.	.
46545	1698	1	children	child	NNS
46545	1698	2	's	's	POS
46545	1698	3	2.00	2.00	CD
46545	1698	4	------	------	CD
46545	1698	5	8.50	8.50	CD
46545	1698	6	--March	--march	CD
46545	1698	7	13	13	CD
46545	1698	8	-	-	HYPH
46545	1698	9	-	-	:
46545	1698	10	Sold	sell	VBN
46545	1698	11	to	to	IN
46545	1698	12	D.	D.	NNP
46545	1698	13	Alton	Alton	NNP
46545	1698	14	,	,	,
46545	1698	15	46	46	CD
46545	1698	16	Eastern	Eastern	NNP
46545	1698	17	Av	Av	NNP
46545	1698	18	.	.	.
46545	1699	1	1	1	CD
46545	1699	2	pr	pr	XX
46545	1699	3	.	.	.
46545	1700	1	men	man	NNS
46545	1700	2	's	's	POS
46545	1700	3	5.00	5.00	CD
46545	1700	4	1	1	CD
46545	1700	5	pr	pr	NN
46545	1700	6	.	.	.
46545	1701	1	women	woman	NNS
46545	1701	2	's	's	POS
46545	1701	3	3.50	3.50	CD
46545	1701	4	------	------	CD
46545	1701	5	8.50	8.50	CD
46545	1701	6	--March	--march	CD
46545	1701	7	13	13	CD
46545	1701	8	-	-	HYPH
46545	1701	9	-	-	HYPH
46545	1701	10	Sold	sell	VBN
46545	1701	11	for	for	IN
46545	1701	12	cash	cash	NN
46545	1701	13	Men	Men	NNPS
46545	1701	14	's	's	POS
46545	1701	15	67.00	67.00	CD
46545	1701	16	Women	Women	NNPS
46545	1701	17	's	's	POS
46545	1701	18	52.00	52.00	CD
46545	1701	19	Children	Children	NNPS
46545	1701	20	's	's	POS
46545	1701	21	29.00	29.00	CD
46545	1701	22	------	------	CD
46545	1701	23	148.00	148.00	CD
46545	1701	24	--March	--march	SYM
46545	1701	25	13	13	CD
46545	1701	26	-	-	HYPH
46545	1701	27	-	-	:
46545	1701	28	Paid	Paid	NNP
46545	1701	29	clerk	clerk	NN
46545	1701	30	hire	hire	VBP
46545	1701	31	9.00	9.00	CD
46545	1701	32	Henry	Henry	NNP
46545	1701	33	Kemp	Kemp	NNP
46545	1701	34	wishes	wish	VBZ
46545	1701	35	to	to	TO
46545	1701	36	retire	retire	VB
46545	1701	37	from	from	IN
46545	1701	38	the	the	DT
46545	1701	39	business	business	NN
46545	1701	40	.	.	.
46545	1702	1	His	-PRON-	PRP$
46545	1702	2	partners	partner	NNS
46545	1702	3	,	,	,
46545	1702	4	Benton	Benton	NNP
46545	1702	5	and	and	CC
46545	1702	6	Douglas	Douglas	NNP
46545	1702	7	,	,	,
46545	1702	8	agree	agree	VB
46545	1702	9	to	to	TO
46545	1702	10	pay	pay	VB
46545	1702	11	him	-PRON-	PRP
46545	1702	12	cash	cash	NN
46545	1702	13	for	for	IN
46545	1702	14	his	-PRON-	PRP$
46545	1702	15	interest	interest	NN
46545	1702	16	.	.	.
46545	1703	1	To	to	TO
46545	1703	2	close	close	VB
46545	1703	3	the	the	DT
46545	1703	4	books	book	NNS
46545	1703	5	,	,	,
46545	1703	6	each	each	DT
46545	1703	7	partner	partner	NN
46545	1703	8	is	be	VBZ
46545	1703	9	credited	credit	VBN
46545	1703	10	with	with	IN
46545	1703	11	one	one	CD
46545	1703	12	-	-	HYPH
46545	1703	13	half	half	NN
46545	1703	14	a	a	DT
46545	1703	15	month	month	NN
46545	1703	16	's	's	POS
46545	1703	17	salary	salary	NN
46545	1703	18	,	,	,
46545	1703	19	and	and	CC
46545	1703	20	the	the	DT
46545	1703	21	amount	amount	NN
46545	1703	22	is	be	VBZ
46545	1703	23	charged	charge	VBN
46545	1703	24	to	to	IN
46545	1703	25	expense	expense	NN
46545	1703	26	.	.	.
46545	1704	1	The	the	DT
46545	1704	2	inventory	inventory	NN
46545	1704	3	shows	show	VBZ
46545	1704	4	the	the	DT
46545	1704	5	stock	stock	NN
46545	1704	6	to	to	TO
46545	1704	7	be	be	VB
46545	1704	8	:	:	:
46545	1704	9	INVENTORY	INVENTORY	NNP
46545	1704	10	Men	Men	NNPS
46545	1704	11	's	's	POS
46545	1704	12	shoes	shoe	NNS
46545	1704	13	$	$	$
46545	1704	14	759.75	759.75	CD
46545	1704	15	Women	Women	NNPS
46545	1704	16	's	's	POS
46545	1704	17	835.75	835.75	CD
46545	1704	18	Children	Children	NNPS
46545	1704	19	's	's	POS
46545	1704	20	519.00	519.00	CD
46545	1704	21	--------	--------	NFP
46545	1704	22	$	$	$
46545	1704	23	2,114.50	2,114.50	CD
46545	1704	24	[	[	-LRB-
46545	1704	25	Illustration	illustration	NN
46545	1704	26	:	:	:
46545	1704	27	Journal	Journal	NNP
46545	1704	28	Showing	show	VBG
46545	1704	29	Opening	open	VBG
46545	1704	30	Entries	entry	NNS
46545	1704	31	for	for	IN
46545	1704	32	a	a	DT
46545	1704	33	Partnership	partnership	NN
46545	1704	34	]	]	-RRB-
46545	1704	35	[	[	-LRB-
46545	1704	36	Illustration	illustration	NN
46545	1704	37	:	:	:
46545	1704	38	Cash	cash	NN
46545	1704	39	Book	Book	NNP
46545	1704	40	with	with	IN
46545	1704	41	Center	Center	NNP
46545	1704	42	Column	Column	NNP
46545	1704	43	for	for	IN
46545	1704	44	Particulars	Particulars	NNPS
46545	1704	45	]	]	-RRB-
46545	1704	46	[	[	-LRB-
46545	1704	47	Illustration	illustration	NN
46545	1704	48	:	:	:
46545	1704	49	Departmental	Departmental	NNP
46545	1704	50	Sales	Sales	NNP
46545	1704	51	Book	Book	NNP
46545	1704	52	]	]	-RRB-
46545	1704	53	[	[	-LRB-
46545	1704	54	Illustration	illustration	NN
46545	1704	55	:	:	:
46545	1704	56	Departmental	Departmental	NNP
46545	1704	57	Sales	Sales	NNPS
46545	1704	58	and	and	CC
46545	1704	59	Purchase	Purchase	NNP
46545	1704	60	Books	Books	NNPS
46545	1704	61	]	]	-RRB-
46545	1704	62	[	[	-LRB-
46545	1704	63	Illustration	illustration	NN
46545	1704	64	:	:	:
46545	1704	65	Classified	Classified	NNP
46545	1704	66	Ledger	Ledger	NNP
46545	1704	67	Accounts	Accounts	NNPS
46545	1704	68	]	]	-RRB-
46545	1704	69	[	[	-LRB-
46545	1704	70	Illustration	illustration	NN
46545	1704	71	:	:	:
46545	1704	72	Classified	Classified	NNP
46545	1704	73	Ledger	Ledger	NNP
46545	1704	74	Accounts	Accounts	NNPS
46545	1704	75	]	]	-RRB-
46545	1704	76	[	[	-LRB-
46545	1704	77	Illustration	illustration	NN
46545	1704	78	:	:	:
46545	1704	79	Classified	Classified	NNP
46545	1704	80	Ledger	Ledger	NNP
46545	1704	81	Accounts	Accounts	NNPS
46545	1704	82	]	]	-RRB-
46545	1704	83	[	[	-LRB-
46545	1704	84	Illustration	illustration	NN
46545	1704	85	:	:	:
46545	1704	86	Classified	Classified	NNP
46545	1704	87	Ledger	Ledger	NNP
46545	1704	88	Accounts	Accounts	NNPS
46545	1704	89	]	]	-RRB-
46545	1704	90	[	[	-LRB-
46545	1704	91	Illustration	illustration	NN
46545	1704	92	:	:	:
46545	1704	93	Classified	Classified	NNP
46545	1704	94	Ledger	Ledger	NNP
46545	1704	95	Accounts	Accounts	NNPS
46545	1704	96	]	]	-RRB-
46545	1704	97	[	[	-LRB-
46545	1704	98	Illustration	illustration	NN
46545	1704	99	:	:	:
46545	1704	100	Classified	Classified	NNP
46545	1704	101	Ledger	Ledger	NNP
46545	1704	102	Accounts	Accounts	NNPS
46545	1704	103	]	]	-RRB-
46545	1704	104	[	[	-LRB-
46545	1704	105	Illustration	illustration	NN
46545	1704	106	:	:	:
46545	1704	107	Classified	Classified	NNP
46545	1704	108	Ledger	Ledger	NNP
46545	1704	109	Accounts	Accounts	NNPS
46545	1704	110	]	]	-RRB-
46545	1704	111	[	[	-LRB-
46545	1704	112	Illustration	illustration	NN
46545	1704	113	:	:	:
46545	1704	114	Classified	Classified	NNP
46545	1704	115	Ledger	Ledger	NNP
46545	1704	116	Accounts	Accounts	NNPS
46545	1704	117	]	]	-RRB-
46545	1704	118	[	[	-LRB-
46545	1704	119	Illustration	illustration	NN
46545	1704	120	:	:	:
46545	1704	121	Classified	Classified	NNP
46545	1704	122	Ledger	Ledger	NNP
46545	1704	123	Accounts	Accounts	NNPS
46545	1704	124	]	]	-RRB-
46545	1704	125	EXERCISE	EXERCISE	NNP
46545	1704	126	=	=	NFP
46545	1704	127	38.=	38.=	CD
46545	1704	128	1	1	CD
46545	1704	129	.	.	.
46545	1705	1	Submit	submit	VB
46545	1705	2	a	a	DT
46545	1705	3	trading	trading	NN
46545	1705	4	and	and	CC
46545	1705	5	a	a	DT
46545	1705	6	profit	profit	NN
46545	1705	7	and	and	CC
46545	1705	8	loss	loss	NN
46545	1705	9	account	account	NN
46545	1705	10	as	as	IN
46545	1705	11	shown	show	VBN
46545	1705	12	by	by	IN
46545	1705	13	the	the	DT
46545	1705	14	books	book	NNS
46545	1705	15	at	at	IN
46545	1705	16	the	the	DT
46545	1705	17	close	close	NN
46545	1705	18	of	of	IN
46545	1705	19	business	business	NN
46545	1705	20	March	March	NNP
46545	1705	21	13	13	CD
46545	1705	22	.	.	.
46545	1706	1	2	2	LS
46545	1706	2	.	.	.
46545	1707	1	What	what	WDT
46545	1707	2	errors	error	NNS
46545	1707	3	do	do	VBP
46545	1707	4	you	-PRON-	PRP
46545	1707	5	find	find	VB
46545	1707	6	in	in	IN
46545	1707	7	these	these	DT
46545	1707	8	books	book	NNS
46545	1707	9	?	?	.
46545	1708	1	3	3	LS
46545	1708	2	.	.	.
46545	1709	1	Submit	submit	VB
46545	1709	2	a	a	DT
46545	1709	3	balance	balance	NN
46545	1709	4	sheet	sheet	NN
46545	1709	5	.	.	.
46545	1710	1	4	4	LS
46545	1710	2	.	.	.
46545	1711	1	Submit	submit	VB
46545	1711	2	the	the	DT
46545	1711	3	journal	journal	NN
46545	1711	4	entries	entrie	VBZ
46545	1711	5	to	to	TO
46545	1711	6	be	be	VB
46545	1711	7	used	use	VBN
46545	1711	8	in	in	IN
46545	1711	9	apportioning	apportion	VBG
46545	1711	10	the	the	DT
46545	1711	11	profits	profit	NNS
46545	1711	12	,	,	,
46545	1711	13	and	and	CC
46545	1711	14	in	in	IN
46545	1711	15	closing	closing	NN
46545	1711	16	partner	partner	NN
46545	1711	17	's	's	POS
46545	1711	18	personal	personal	JJ
46545	1711	19	account	account	NN
46545	1711	20	.	.	.
46545	1712	1	Show	show	NN
46545	1712	2	partners	partner	NNS
46545	1712	3	'	'	POS
46545	1712	4	capital	capital	NN
46545	1712	5	accounts	account	NNS
46545	1712	6	after	after	IN
46545	1712	7	final	final	JJ
46545	1712	8	closing	closing	NN
46545	1712	9	.	.	.
46545	1713	1	5	5	CD
46545	1713	2	.	.	.
46545	1714	1	Submit	submit	VB
46545	1714	2	proper	proper	JJ
46545	1714	3	entries	entry	NNS
46545	1714	4	when	when	WRB
46545	1714	5	Kemp	Kemp	NNP
46545	1714	6	's	's	POS
46545	1714	7	interest	interest	NN
46545	1714	8	is	be	VBZ
46545	1714	9	purchased	purchase	VBN
46545	1714	10	,	,	,
46545	1714	11	assuming	assume	VBG
46545	1714	12	that	that	IN
46545	1714	13	he	-PRON-	PRP
46545	1714	14	is	be	VBZ
46545	1714	15	paid	pay	VBN
46545	1714	16	by	by	IN
46545	1714	17	check	check	NN
46545	1714	18	from	from	IN
46545	1714	19	the	the	DT
46545	1714	20	funds	fund	NNS
46545	1714	21	in	in	IN
46545	1714	22	hand	hand	NN
46545	1714	23	.	.	.
46545	1715	1	6	6	CD
46545	1715	2	.	.	.
46545	1716	1	Submit	submit	VB
46545	1716	2	trial	trial	NN
46545	1716	3	balance	balance	NN
46545	1716	4	of	of	IN
46545	1716	5	ledger	ledger	NN
46545	1716	6	of	of	IN
46545	1716	7	Benton	Benton	NNP
46545	1716	8	&	&	CC
46545	1716	9	Douglas	Douglas	NNP
46545	1716	10	as	as	IN
46545	1716	11	the	the	DT
46545	1716	12	accounts	account	NNS
46545	1716	13	appear	appear	VBP
46545	1716	14	after	after	IN
46545	1716	15	the	the	DT
46545	1716	16	purchase	purchase	NN
46545	1716	17	of	of	IN
46545	1716	18	Kemp	Kemp	NNP
46545	1716	19	's	's	POS
46545	1716	20	interest	interest	NN
46545	1716	21	.	.	.
46545	1717	1	Remember	remember	VB
46545	1717	2	that	that	IN
46545	1717	3	no	no	DT
46545	1717	4	additional	additional	JJ
46545	1717	5	capital	capital	NN
46545	1717	6	is	be	VBZ
46545	1717	7	invested	invest	VBN
46545	1717	8	.	.	.
46545	1718	1	=	=	SYM
46545	1718	2	39	39	CD
46545	1718	3	.	.	.
46545	1719	1	Sale	sale	NN
46545	1719	2	of	of	IN
46545	1719	3	Partnership.=	Partnership.=	NNP
46545	1719	4	When	when	WRB
46545	1719	5	the	the	DT
46545	1719	6	business	business	NN
46545	1719	7	of	of	IN
46545	1719	8	a	a	DT
46545	1719	9	partnership	partnership	NN
46545	1719	10	is	be	VBZ
46545	1719	11	sold	sell	VBN
46545	1719	12	,	,	,
46545	1719	13	the	the	DT
46545	1719	14	net	net	JJ
46545	1719	15	assets	asset	NNS
46545	1719	16	must	must	MD
46545	1719	17	be	be	VB
46545	1719	18	divided	divide	VBN
46545	1719	19	among	among	IN
46545	1719	20	the	the	DT
46545	1719	21	partners	partner	NNS
46545	1719	22	according	accord	VBG
46545	1719	23	to	to	IN
46545	1719	24	agreement	agreement	NN
46545	1719	25	,	,	,
46545	1719	26	unless	unless	IN
46545	1719	27	the	the	DT
46545	1719	28	partnership	partnership	NN
46545	1719	29	is	be	VBZ
46545	1719	30	to	to	TO
46545	1719	31	continue	continue	VB
46545	1719	32	for	for	IN
46545	1719	33	the	the	DT
46545	1719	34	transaction	transaction	NN
46545	1719	35	of	of	IN
46545	1719	36	the	the	DT
46545	1719	37	same	same	JJ
46545	1719	38	or	or	CC
46545	1719	39	some	some	DT
46545	1719	40	other	other	JJ
46545	1719	41	class	class	NN
46545	1719	42	of	of	IN
46545	1719	43	business	business	NN
46545	1719	44	.	.	.
46545	1720	1	As	as	IN
46545	1720	2	a	a	DT
46545	1720	3	rule	rule	NN
46545	1720	4	,	,	,
46545	1720	5	the	the	DT
46545	1720	6	liabilities	liability	NNS
46545	1720	7	are	be	VBP
46545	1720	8	paid	pay	VBN
46545	1720	9	(	(	-LRB-
46545	1720	10	if	if	IN
46545	1720	11	possible	possible	JJ
46545	1720	12	)	)	-RRB-
46545	1720	13	,	,	,
46545	1720	14	from	from	IN
46545	1720	15	the	the	DT
46545	1720	16	cash	cash	NN
46545	1720	17	funds	fund	NNS
46545	1720	18	on	on	IN
46545	1720	19	hand	hand	NN
46545	1720	20	,	,	,
46545	1720	21	leaving	leave	VBG
46545	1720	22	the	the	DT
46545	1720	23	net	net	JJ
46545	1720	24	assets	asset	NNS
46545	1720	25	for	for	IN
46545	1720	26	division	division	NN
46545	1720	27	.	.	.
46545	1721	1	In	in	IN
46545	1721	2	the	the	DT
46545	1721	3	division	division	NN
46545	1721	4	of	of	IN
46545	1721	5	assets	asset	NNS
46545	1721	6	,	,	,
46545	1721	7	one	one	CD
46545	1721	8	partner	partner	NN
46545	1721	9	will	will	MD
46545	1721	10	frequently	frequently	RB
46545	1721	11	agree	agree	VB
46545	1721	12	to	to	TO
46545	1721	13	accept	accept	VB
46545	1721	14	a	a	DT
46545	1721	15	certain	certain	JJ
46545	1721	16	class	class	NN
46545	1721	17	of	of	IN
46545	1721	18	assets	asset	NNS
46545	1721	19	in	in	IN
46545	1721	20	lieu	lieu	NN
46545	1721	21	of	of	IN
46545	1721	22	cash	cash	NN
46545	1721	23	,	,	,
46545	1721	24	but	but	CC
46545	1721	25	at	at	IN
46545	1721	26	a	a	DT
46545	1721	27	discount	discount	NN
46545	1721	28	.	.	.
46545	1722	1	To	to	TO
46545	1722	2	illustrate	illustrate	VB
46545	1722	3	,	,	,
46545	1722	4	one	one	CD
46545	1722	5	partner	partner	NN
46545	1722	6	might	may	MD
46545	1722	7	accept	accept	VB
46545	1722	8	fixtures	fixture	NNS
46545	1722	9	,	,	,
46545	1722	10	which	which	WDT
46545	1722	11	cost	cost	VBD
46545	1722	12	$	$	$
46545	1722	13	1,000.00	1,000.00	CD
46545	1722	14	,	,	,
46545	1722	15	at	at	IN
46545	1722	16	10	10	CD
46545	1722	17	%	%	NN
46545	1722	18	discount	discount	NN
46545	1722	19	.	.	.
46545	1723	1	Deducting	deduct	VBG
46545	1723	2	10	10	CD
46545	1723	3	%	%	NN
46545	1723	4	from	from	IN
46545	1723	5	the	the	DT
46545	1723	6	cost	cost	NN
46545	1723	7	price	price	NN
46545	1723	8	of	of	IN
46545	1723	9	the	the	DT
46545	1723	10	fixtures	fixture	NNS
46545	1723	11	reduces	reduce	VBZ
46545	1723	12	the	the	DT
46545	1723	13	assets	asset	NNS
46545	1723	14	just	just	RB
46545	1723	15	that	that	DT
46545	1723	16	amount	amount	NN
46545	1723	17	,	,	,
46545	1723	18	and	and	CC
46545	1723	19	it	-PRON-	PRP
46545	1723	20	is	be	VBZ
46545	1723	21	necessary	necessary	JJ
46545	1723	22	to	to	TO
46545	1723	23	debit	debit	VB
46545	1723	24	profit	profit	NN
46545	1723	25	and	and	CC
46545	1723	26	loss	loss	NN
46545	1723	27	and	and	CC
46545	1723	28	to	to	IN
46545	1723	29	credit	credit	NN
46545	1723	30	fixture	fixture	NN
46545	1723	31	account	account	NN
46545	1723	32	,	,	,
46545	1723	33	with	with	IN
46545	1723	34	the	the	DT
46545	1723	35	loss	loss	NN
46545	1723	36	.	.	.
46545	1724	1	If	if	IN
46545	1724	2	any	any	DT
46545	1724	3	class	class	NN
46545	1724	4	of	of	IN
46545	1724	5	assets	asset	NNS
46545	1724	6	,	,	,
46545	1724	7	other	other	JJ
46545	1724	8	than	than	IN
46545	1724	9	the	the	DT
46545	1724	10	goods	good	NNS
46545	1724	11	in	in	IN
46545	1724	12	which	which	WDT
46545	1724	13	the	the	DT
46545	1724	14	firm	firm	NN
46545	1724	15	is	be	VBZ
46545	1724	16	trading	trade	VBG
46545	1724	17	,	,	,
46545	1724	18	bring	bring	VB
46545	1724	19	a	a	DT
46545	1724	20	price	price	NN
46545	1724	21	above	above	IN
46545	1724	22	cost	cost	NN
46545	1724	23	,	,	,
46545	1724	24	it	-PRON-	PRP
46545	1724	25	is	be	VBZ
46545	1724	26	necessary	necessary	JJ
46545	1724	27	to	to	TO
46545	1724	28	debit	debit	VB
46545	1724	29	the	the	DT
46545	1724	30	purchaser	purchaser	NN
46545	1724	31	and	and	CC
46545	1724	32	credit	credit	NN
46545	1724	33	profit	profit	NN
46545	1724	34	and	and	CC
46545	1724	35	loss	loss	NN
46545	1724	36	with	with	IN
46545	1724	37	the	the	DT
46545	1724	38	profit	profit	NN
46545	1724	39	.	.	.
46545	1725	1	If	if	IN
46545	1725	2	the	the	DT
46545	1725	3	stock	stock	NN
46545	1725	4	regularly	regularly	RB
46545	1725	5	traded	trade	VBD
46545	1725	6	in	in	RP
46545	1725	7	is	be	VBZ
46545	1725	8	sold	sell	VBN
46545	1725	9	at	at	IN
46545	1725	10	a	a	DT
46545	1725	11	profit	profit	NN
46545	1725	12	,	,	,
46545	1725	13	no	no	DT
46545	1725	14	special	special	JJ
46545	1725	15	entry	entry	NN
46545	1725	16	is	be	VBZ
46545	1725	17	required	require	VBN
46545	1725	18	;	;	:
46545	1725	19	the	the	DT
46545	1725	20	sale	sale	NN
46545	1725	21	is	be	VBZ
46545	1725	22	recorded	record	VBN
46545	1725	23	in	in	IN
46545	1725	24	the	the	DT
46545	1725	25	regular	regular	JJ
46545	1725	26	way	way	NN
46545	1725	27	and	and	CC
46545	1725	28	credited	credit	VBN
46545	1725	29	to	to	IN
46545	1725	30	sales	sale	NNS
46545	1725	31	account	account	NN
46545	1725	32	,	,	,
46545	1725	33	from	from	IN
46545	1725	34	which	which	WDT
46545	1725	35	it	-PRON-	PRP
46545	1725	36	finds	find	VBZ
46545	1725	37	its	-PRON-	PRP$
46545	1725	38	way	way	NN
46545	1725	39	into	into	IN
46545	1725	40	profit	profit	NN
46545	1725	41	and	and	CC
46545	1725	42	loss	loss	NN
46545	1725	43	in	in	IN
46545	1725	44	the	the	DT
46545	1725	45	final	final	JJ
46545	1725	46	closing	closing	NN
46545	1725	47	of	of	IN
46545	1725	48	the	the	DT
46545	1725	49	books	book	NNS
46545	1725	50	.	.	.
46545	1726	1	This	this	DT
46545	1726	2	class	class	NN
46545	1726	3	of	of	IN
46545	1726	4	transactions	transaction	NNS
46545	1726	5	involves	involve	VBZ
46545	1726	6	but	but	CC
46545	1726	7	one	one	CD
46545	1726	8	of	of	IN
46545	1726	9	the	the	DT
46545	1726	10	many	many	JJ
46545	1726	11	kinds	kind	NNS
46545	1726	12	of	of	IN
46545	1726	13	adjusting	adjust	VBG
46545	1726	14	entries	entry	NNS
46545	1726	15	,	,	,
46545	1726	16	all	all	DT
46545	1726	17	of	of	IN
46545	1726	18	which	which	WDT
46545	1726	19	necessitate	necessitate	VBP
46545	1726	20	careful	careful	JJ
46545	1726	21	study	study	NN
46545	1726	22	on	on	IN
46545	1726	23	the	the	DT
46545	1726	24	part	part	NN
46545	1726	25	of	of	IN
46545	1726	26	the	the	DT
46545	1726	27	bookkeeper	bookkeeper	NN
46545	1726	28	.	.	.
46545	1727	1	In	in	IN
46545	1727	2	making	make	VBG
46545	1727	3	adjusting	adjust	VBG
46545	1727	4	entries	entry	NNS
46545	1727	5	,	,	,
46545	1727	6	full	full	JJ
46545	1727	7	explanations	explanation	NNS
46545	1727	8	should	should	MD
46545	1727	9	be	be	VB
46545	1727	10	given	give	VBN
46545	1727	11	that	that	IN
46545	1727	12	their	-PRON-	PRP$
46545	1727	13	meaning	meaning	NN
46545	1727	14	or	or	CC
46545	1727	15	intent	intent	NN
46545	1727	16	may	may	MD
46545	1727	17	not	not	RB
46545	1727	18	be	be	VB
46545	1727	19	misunderstood	misunderstand	VBN
46545	1727	20	by	by	IN
46545	1727	21	one	one	CD
46545	1727	22	who	who	WP
46545	1727	23	later	later	RB
46545	1727	24	refers	refer	VBZ
46545	1727	25	to	to	IN
46545	1727	26	them	-PRON-	PRP
46545	1727	27	.	.	.
46545	1728	1	It	-PRON-	PRP
46545	1728	2	is	be	VBZ
46545	1728	3	better	well	JJR
46545	1728	4	to	to	TO
46545	1728	5	err	err	VB
46545	1728	6	on	on	IN
46545	1728	7	the	the	DT
46545	1728	8	side	side	NN
46545	1728	9	of	of	IN
46545	1728	10	what	what	WP
46545	1728	11	may	may	MD
46545	1728	12	appear	appear	VB
46545	1728	13	as	as	RB
46545	1728	14	too	too	RB
46545	1728	15	detailed	detailed	JJ
46545	1728	16	explanation	explanation	NN
46545	1728	17	,	,	,
46545	1728	18	than	than	IN
46545	1728	19	to	to	TO
46545	1728	20	leave	leave	VB
46545	1728	21	anything	anything	NN
46545	1728	22	to	to	TO
46545	1728	23	be	be	VB
46545	1728	24	taken	take	VBN
46545	1728	25	for	for	IN
46545	1728	26	granted	grant	VBN
46545	1728	27	.	.	.
46545	1729	1	Following	follow	VBG
46545	1729	2	is	be	VBZ
46545	1729	3	an	an	DT
46545	1729	4	illustration	illustration	NN
46545	1729	5	of	of	IN
46545	1729	6	the	the	DT
46545	1729	7	entry	entry	NN
46545	1729	8	involving	involve	VBG
46545	1729	9	the	the	DT
46545	1729	10	sale	sale	NN
46545	1729	11	of	of	IN
46545	1729	12	fixtures	fixture	NNS
46545	1729	13	at	at	IN
46545	1729	14	10	10	CD
46545	1729	15	%	%	NN
46545	1729	16	discount	discount	NN
46545	1729	17	:	:	:
46545	1729	18	Profit	Profit	NNP
46545	1729	19	and	and	CC
46545	1729	20	Loss	Loss	NNP
46545	1729	21	$	$	$
46545	1729	22	100.00	100.00	CD
46545	1729	23	Fixture	Fixture	NNP
46545	1729	24	Account	Account	NNP
46545	1729	25	$	$	$
46545	1729	26	100.00	100.00	CD
46545	1729	27	10	10	CD
46545	1729	28	%	%	NN
46545	1729	29	discount	discount	NN
46545	1729	30	allowed	allow	VBN
46545	1729	31	on	on	IN
46545	1729	32	fixtures	fixture	NNS
46545	1729	33	taken	take	VBN
46545	1729	34	by	by	IN
46545	1729	35	A	a	DT
46545	1729	36	in	in	IN
46545	1729	37	part	part	NN
46545	1729	38	payment	payment	NN
46545	1729	39	of	of	IN
46545	1729	40	his	-PRON-	PRP$
46545	1729	41	share	share	NN
46545	1729	42	of	of	IN
46545	1729	43	assets	asset	NNS
46545	1729	44	A	A	NNP
46545	1729	45	's	's	POS
46545	1729	46	Capital	Capital	NNP
46545	1729	47	_	_	NNP
46545	1729	48	a	a	NNP
46545	1729	49	/	/	SYM
46545	1729	50	c	c	NN
46545	1729	51	_	_	NN
46545	1729	52	$	$	$
46545	1729	53	900.00	900.00	CD
46545	1729	54	Fixture	Fixture	NNP
46545	1729	55	Account	Account	NNP
46545	1729	56	$	$	$
46545	1729	57	900.00	900.00	CD
46545	1729	58	Fixtures	fixture	NNS
46545	1729	59	taken	take	VBN
46545	1729	60	at	at	IN
46545	1729	61	10	10	CD
46545	1729	62	%	%	NN
46545	1729	63	discount	discount	NN
46545	1729	64	in	in	IN
46545	1729	65	part	part	NN
46545	1729	66	payment	payment	NN
46545	1729	67	of	of	IN
46545	1729	68	his	-PRON-	PRP$
46545	1729	69	share	share	NN
46545	1729	70	of	of	IN
46545	1729	71	assets	asset	NNS
46545	1729	72	.	.	.
46545	1730	1	=	=	NFP
46545	1730	2	40.=	40.=	CD
46545	1730	3	Benton	Benton	NNP
46545	1730	4	and	and	CC
46545	1730	5	Douglas	Douglas	NNP
46545	1730	6	agree	agree	VBP
46545	1730	7	to	to	TO
46545	1730	8	continue	continue	VB
46545	1730	9	the	the	DT
46545	1730	10	business	business	NN
46545	1730	11	and	and	CC
46545	1730	12	to	to	TO
46545	1730	13	share	share	VB
46545	1730	14	profits	profit	NNS
46545	1730	15	equally	equally	RB
46545	1730	16	.	.	.
46545	1731	1	At	at	IN
46545	1731	2	the	the	DT
46545	1731	3	close	close	NN
46545	1731	4	of	of	IN
46545	1731	5	business	business	NN
46545	1731	6	,	,	,
46545	1731	7	Dec.	December	NNP
46545	1731	8	31	31	CD
46545	1731	9	,	,	,
46545	1731	10	their	-PRON-	PRP$
46545	1731	11	balance	balance	NN
46545	1731	12	sheet	sheet	NN
46545	1731	13	showed	show	VBD
46545	1731	14	the	the	DT
46545	1731	15	following	follow	VBG
46545	1731	16	:	:	:
46545	1731	17	BALANCE	BALANCE	NNP
46545	1731	18	SHEET	SHEET	NNP
46545	1731	19	,	,	,
46545	1731	20	DEC	DEC	NNP
46545	1731	21	.	.	NNP
46545	1731	22	31	31	CD
46545	1731	23	_	_	NNP
46545	1731	24	Assets	Assets	NNPS
46545	1731	25	_	_	NNP
46545	1731	26	Cash	Cash	NNP
46545	1731	27	In	In	NNP
46545	1731	28	office	office	NN
46545	1731	29	$	$	$
46545	1731	30	144.60	144.60	CD
46545	1731	31	In	in	IN
46545	1731	32	bank	bank	NN
46545	1731	33	1,287.20	1,287.20	CD
46545	1731	34	$	$	$
46545	1731	35	1,431.80	1,431.80	CD
46545	1731	36	--------	--------	NFP
46545	1731	37	Accounts	account	NNS
46545	1731	38	Receivable	Receivable	NNP
46545	1731	39	810.00	810.00	CD
46545	1731	40	Inventory	inventory	NN
46545	1731	41	,	,	,
46545	1731	42	Merchandise	merchandise	NN
46545	1731	43	3,769.50	3,769.50	CD
46545	1731	44	4,579.50	4,579.50	CD
46545	1731	45	--------	--------	NFP
46545	1731	46	Inventory	inventory	NN
46545	1731	47	,	,	,
46545	1731	48	Fixtures	fixture	VBZ
46545	1731	49	2,000.00	2,000.00	CD
46545	1731	50	2,000.00	2,000.00	CD
46545	1731	51	--------	--------	NFP
46545	1731	52	Total	Total	NNP
46545	1731	53	Assets	Assets	NNPS
46545	1731	54	$	$	$
46545	1731	55	8,011.30	8,011.30	CD
46545	1731	56	_	_	NNP
46545	1731	57	Liabilities	Liabilities	NNPS
46545	1731	58	_	_	NNP
46545	1731	59	Accounts	Accounts	NNPS
46545	1731	60	Payable	Payable	NNP
46545	1731	61	925.20	925.20	CD
46545	1731	62	--------	--------	:
46545	1731	63	Present	Present	NNP
46545	1731	64	Worth	Worth	NNP
46545	1731	65	$	$	$
46545	1731	66	7,086.10	7,086.10	CD
46545	1731	67	Benton	Benton	NNP
46545	1731	68	's	's	POS
46545	1731	69	present	present	JJ
46545	1731	70	worth	worth	JJ
46545	1731	71	$	$	$
46545	1731	72	3,543.05	3,543.05	CD
46545	1731	73	Douglas	Douglas	NNP
46545	1731	74	's	's	POS
46545	1731	75	present	present	JJ
46545	1731	76	worth	worth	JJ
46545	1731	77	3,543.05	3,543.05	CD
46545	1731	78	They	-PRON-	PRP
46545	1731	79	accept	accept	VBP
46545	1731	80	an	an	DT
46545	1731	81	opportunity	opportunity	NN
46545	1731	82	to	to	TO
46545	1731	83	sell	sell	VB
46545	1731	84	for	for	IN
46545	1731	85	cash	cash	NN
46545	1731	86	the	the	DT
46545	1731	87	stock	stock	NN
46545	1731	88	and	and	CC
46545	1731	89	fixtures	fixture	NNS
46545	1731	90	,	,	,
46545	1731	91	the	the	DT
46545	1731	92	buyer	buyer	NN
46545	1731	93	agreeing	agree	VBG
46545	1731	94	to	to	TO
46545	1731	95	pay	pay	VB
46545	1731	96	15	15	CD
46545	1731	97	%	%	NN
46545	1731	98	above	above	IN
46545	1731	99	cost	cost	NN
46545	1731	100	price	price	NN
46545	1731	101	for	for	IN
46545	1731	102	the	the	DT
46545	1731	103	merchandise	merchandise	NN
46545	1731	104	,	,	,
46545	1731	105	and	and	CC
46545	1731	106	cost	cost	NN
46545	1731	107	price	price	NN
46545	1731	108	for	for	IN
46545	1731	109	the	the	DT
46545	1731	110	fixtures	fixture	NNS
46545	1731	111	.	.	.
46545	1732	1	The	the	DT
46545	1732	2	money	money	NN
46545	1732	3	received	receive	VBD
46545	1732	4	from	from	IN
46545	1732	5	this	this	DT
46545	1732	6	transaction	transaction	NN
46545	1732	7	,	,	,
46545	1732	8	and	and	CC
46545	1732	9	the	the	DT
46545	1732	10	money	money	NN
46545	1732	11	in	in	IN
46545	1732	12	the	the	DT
46545	1732	13	office	office	NN
46545	1732	14	at	at	IN
46545	1732	15	time	time	NN
46545	1732	16	of	of	IN
46545	1732	17	sale	sale	NN
46545	1732	18	,	,	,
46545	1732	19	are	be	VBP
46545	1732	20	deposited	deposit	VBN
46545	1732	21	in	in	IN
46545	1732	22	the	the	DT
46545	1732	23	bank	bank	NN
46545	1732	24	.	.	.
46545	1733	1	Checks	check	NNS
46545	1733	2	are	be	VBP
46545	1733	3	drawn	draw	VBN
46545	1733	4	to	to	TO
46545	1733	5	settle	settle	VB
46545	1733	6	all	all	DT
46545	1733	7	accounts	account	NNS
46545	1733	8	payable	payable	JJ
46545	1733	9	,	,	,
46545	1733	10	$	$	$
46545	1733	11	7.22	7.22	CD
46545	1733	12	discount	discount	NN
46545	1733	13	being	be	VBG
46545	1733	14	earned	earn	VBN
46545	1733	15	.	.	.
46545	1734	1	In	in	IN
46545	1734	2	liquidating	liquidate	VBG
46545	1734	3	the	the	DT
46545	1734	4	business	business	NN
46545	1734	5	of	of	IN
46545	1734	6	the	the	DT
46545	1734	7	firm	firm	NN
46545	1734	8	,	,	,
46545	1734	9	Benton	Benton	NNP
46545	1734	10	agrees	agree	VBZ
46545	1734	11	to	to	TO
46545	1734	12	accept	accept	VB
46545	1734	13	the	the	DT
46545	1734	14	accounts	account	NNS
46545	1734	15	receivable	receivable	JJ
46545	1734	16	in	in	IN
46545	1734	17	part	part	NN
46545	1734	18	payment	payment	NN
46545	1734	19	of	of	IN
46545	1734	20	his	-PRON-	PRP$
46545	1734	21	share	share	NN
46545	1734	22	,	,	,
46545	1734	23	on	on	IN
46545	1734	24	condition	condition	NN
46545	1734	25	that	that	IN
46545	1734	26	10	10	CD
46545	1734	27	%	%	NN
46545	1734	28	be	be	VBP
46545	1734	29	first	first	RB
46545	1734	30	charged	charge	VBN
46545	1734	31	off	off	RP
46545	1734	32	to	to	TO
46545	1734	33	cover	cover	VB
46545	1734	34	uncollectable	uncollectable	JJ
46545	1734	35	accounts	account	NNS
46545	1734	36	.	.	.
46545	1735	1	EXERCISE	EXERCISE	NNP
46545	1735	2	1	1	CD
46545	1735	3	.	.	.
46545	1736	1	Show	show	VB
46545	1736	2	all	all	DT
46545	1736	3	entries	entry	NNS
46545	1736	4	required	require	VBN
46545	1736	5	to	to	TO
46545	1736	6	complete	complete	VB
46545	1736	7	the	the	DT
46545	1736	8	liquidation	liquidation	NN
46545	1736	9	of	of	IN
46545	1736	10	this	this	DT
46545	1736	11	business	business	NN
46545	1736	12	.	.	.
46545	1737	1	2	2	LS
46545	1737	2	.	.	.
46545	1738	1	At	at	IN
46545	1738	2	the	the	DT
46545	1738	3	final	final	JJ
46545	1738	4	settlement	settlement	NN
46545	1738	5	,	,	,
46545	1738	6	how	how	WRB
46545	1738	7	much	much	JJ
46545	1738	8	cash	cash	NN
46545	1738	9	does	do	VBZ
46545	1738	10	each	each	DT
46545	1738	11	partner	partner	NN
46545	1738	12	receive	receive	VB
46545	1738	13	?	?	.
46545	1739	1	=	=	NFP
46545	1739	2	41	41	CD
46545	1739	3	.	.	.
46545	1740	1	Division	division	NN
46545	1740	2	of	of	IN
46545	1740	3	Profits.=	Profits.=	NNP
46545	1740	4	When	when	WRB
46545	1740	5	the	the	DT
46545	1740	6	investment	investment	NN
46545	1740	7	of	of	IN
46545	1740	8	the	the	DT
46545	1740	9	several	several	JJ
46545	1740	10	partners	partner	NNS
46545	1740	11	is	be	VBZ
46545	1740	12	unequal	unequal	JJ
46545	1740	13	,	,	,
46545	1740	14	the	the	DT
46545	1740	15	partnership	partnership	NN
46545	1740	16	agreement	agreement	NN
46545	1740	17	usually	usually	RB
46545	1740	18	provides	provide	VBZ
46545	1740	19	for	for	IN
46545	1740	20	the	the	DT
46545	1740	21	crediting	crediting	NN
46545	1740	22	of	of	IN
46545	1740	23	interest	interest	NN
46545	1740	24	on	on	IN
46545	1740	25	capital	capital	NN
46545	1740	26	,	,	,
46545	1740	27	and	and	CC
46545	1740	28	the	the	DT
46545	1740	29	charging	charging	NN
46545	1740	30	of	of	IN
46545	1740	31	interest	interest	NN
46545	1740	32	on	on	IN
46545	1740	33	withdrawals	withdrawal	NNS
46545	1740	34	.	.	.
46545	1741	1	A	a	DT
46545	1741	2	and	and	CC
46545	1741	3	B	b	NN
46545	1741	4	form	form	NN
46545	1741	5	a	a	DT
46545	1741	6	partnership	partnership	NN
46545	1741	7	,	,	,
46545	1741	8	and	and	CC
46545	1741	9	commence	commence	NN
46545	1741	10	business	business	NN
46545	1741	11	Oct.	October	NNP
46545	1741	12	1	1	CD
46545	1741	13	.	.	.
46545	1742	1	A	a	DT
46545	1742	2	invests	invest	NNS
46545	1742	3	$	$	$
46545	1742	4	7,000.00	7,000.00	CD
46545	1742	5	,	,	,
46545	1742	6	and	and	CC
46545	1742	7	B	b	NN
46545	1742	8	invests	invest	VBZ
46545	1742	9	$	$	$
46545	1742	10	3,000.00	3,000.00	CD
46545	1742	11	.	.	.
46545	1743	1	The	the	DT
46545	1743	2	agreement	agreement	NN
46545	1743	3	provides	provide	VBZ
46545	1743	4	that	that	DT
46545	1743	5	interest	interest	NN
46545	1743	6	at	at	IN
46545	1743	7	6	6	CD
46545	1743	8	%	%	NN
46545	1743	9	shall	shall	MD
46545	1743	10	be	be	VB
46545	1743	11	credited	credit	VBN
46545	1743	12	on	on	IN
46545	1743	13	capital	capital	NN
46545	1743	14	and	and	CC
46545	1743	15	charged	charge	VBN
46545	1743	16	on	on	IN
46545	1743	17	withdrawals	withdrawal	NNS
46545	1743	18	at	at	IN
46545	1743	19	the	the	DT
46545	1743	20	time	time	NN
46545	1743	21	of	of	IN
46545	1743	22	closing	close	VBG
46545	1743	23	the	the	DT
46545	1743	24	books	book	NNS
46545	1743	25	,	,	,
46545	1743	26	profits	profit	NNS
46545	1743	27	to	to	TO
46545	1743	28	be	be	VB
46545	1743	29	shared	share	VBN
46545	1743	30	on	on	IN
46545	1743	31	the	the	DT
46545	1743	32	basis	basis	NN
46545	1743	33	of	of	IN
46545	1743	34	their	-PRON-	PRP$
46545	1743	35	investments	investment	NNS
46545	1743	36	.	.	.
46545	1744	1	The	the	DT
46545	1744	2	books	book	NNS
46545	1744	3	were	be	VBD
46545	1744	4	closed	close	VBN
46545	1744	5	Oct.	October	NNP
46545	1744	6	31	31	CD
46545	1744	7	,	,	,
46545	1744	8	with	with	IN
46545	1744	9	the	the	DT
46545	1744	10	following	following	JJ
46545	1744	11	results	result	NNS
46545	1744	12	:	:	:
46545	1744	13	[	[	-LRB-
46545	1744	14	Illustration	illustration	NN
46545	1744	15	]	]	-RRB-
46545	1744	16	[	[	-LRB-
46545	1744	17	Illustration	illustration	NN
46545	1744	18	]	]	-RRB-
46545	1744	19	The	the	DT
46545	1744	20	adjustment	adjustment	NN
46545	1744	21	is	be	VBZ
46545	1744	22	made	make	VBN
46545	1744	23	as	as	IN
46545	1744	24	follows	follow	VBZ
46545	1744	25	:	:	:
46545	1744	26	A	a	DT
46545	1744	27	's	's	POS
46545	1744	28	investment	investment	NN
46545	1744	29	,	,	,
46545	1744	30	$	$	$
46545	1744	31	7,000.00	7,000.00	CD
46545	1744	32	Interest	interest	NN
46545	1744	33	for	for	IN
46545	1744	34	30	30	CD
46545	1744	35	days	day	NNS
46545	1744	36	(	(	-LRB-
46545	1744	37	1	1	CD
46545	1744	38	month	month	NN
46545	1744	39	)	)	-RRB-
46545	1744	40	$	$	$
46545	1744	41	35.00	35.00	CD
46545	1744	42	A	A	NNP
46545	1744	43	's	's	POS
46545	1744	44	withdrawals	withdrawal	NNS
46545	1744	45	200.00	200.00	CD
46545	1744	46	Interest	interest	NN
46545	1744	47	for	for	IN
46545	1744	48	15	15	CD
46545	1744	49	days	day	NNS
46545	1744	50	.50	.50	NFP
46545	1744	51	--------	--------	NFP
46545	1744	52	Net	net	JJ
46545	1744	53	interest	interest	NN
46545	1744	54	to	to	TO
46545	1744	55	be	be	VB
46545	1744	56	credited	credit	VBN
46545	1744	57	to	to	IN
46545	1744	58	A	a	DT
46545	1744	59	$	$	$
46545	1744	60	34.50	34.50	CD
46545	1744	61	B	b	NN
46545	1744	62	's	's	POS
46545	1744	63	investment	investment	NN
46545	1744	64	,	,	,
46545	1744	65	$	$	$
46545	1744	66	3,000.00	3,000.00	CD
46545	1744	67	Interest	interest	NN
46545	1744	68	for	for	IN
46545	1744	69	30	30	CD
46545	1744	70	days	day	NNS
46545	1744	71	$	$	$
46545	1744	72	15.00	15.00	CD
46545	1744	73	B	b	NN
46545	1744	74	's	's	POS
46545	1744	75	withdrawals	withdrawal	NNS
46545	1744	76	,	,	,
46545	1744	77	100.00	100.00	CD
46545	1744	78	Interest	interest	NN
46545	1744	79	for	for	IN
46545	1744	80	10	10	CD
46545	1744	81	days	day	NNS
46545	1744	82	.17	.17	NFP
46545	1744	83	--------	--------	:
46545	1744	84	Net	net	JJ
46545	1744	85	interest	interest	NN
46545	1744	86	to	to	TO
46545	1744	87	be	be	VB
46545	1744	88	credited	credit	VBN
46545	1744	89	to	to	IN
46545	1744	90	B	b	NN
46545	1744	91	$	$	$
46545	1744	92	14.83	14.83	CD
46545	1744	93	The	the	DT
46545	1744	94	journal	journal	NN
46545	1744	95	entry	entry	NN
46545	1744	96	is	be	VBZ
46545	1744	97	:	:	:
46545	1744	98	Interest	interest	NN
46545	1744	99	$	$	$
46545	1744	100	49.33	49.33	CD
46545	1744	101	A	a	NN
46545	1744	102	's	's	POS
46545	1744	103	personal	personal	JJ
46545	1744	104	_	_	NNP
46545	1744	105	a	a	NN
46545	1744	106	/	/	SYM
46545	1744	107	c	c	NN
46545	1744	108	_	_	NNP
46545	1744	109	$	$	$
46545	1744	110	34.50	34.50	CD
46545	1744	111	B	b	NN
46545	1744	112	's	's	POS
46545	1744	113	personal	personal	JJ
46545	1744	114	_	_	NNP
46545	1744	115	a	a	NN
46545	1744	116	/	/	SYM
46545	1744	117	c	c	NN
46545	1744	118	_	_	NNP
46545	1744	119	14.83	14.83	CD
46545	1744	120	Net	net	JJ
46545	1744	121	interest	interest	NN
46545	1744	122	credited	credit	VBN
46545	1744	123	on	on	IN
46545	1744	124	capital	capital	NN
46545	1744	125	accounts	account	NNS
46545	1744	126	.	.	.
46545	1745	1	After	after	IN
46545	1745	2	posting	post	VBG
46545	1745	3	the	the	DT
46545	1745	4	entry	entry	NN
46545	1745	5	,	,	,
46545	1745	6	our	-PRON-	PRP$
46545	1745	7	interest	interest	NN
46545	1745	8	account	account	NN
46545	1745	9	shows	show	VBZ
46545	1745	10	the	the	DT
46545	1745	11	following	follow	VBG
46545	1745	12	:	:	:
46545	1745	13	Interest	interest	NN
46545	1745	14	on	on	IN
46545	1745	15	capital	capital	NN
46545	1745	16	$	$	$
46545	1745	17	49.33	49.33	CD
46545	1745	18	This	this	DT
46545	1745	19	account	account	NN
46545	1745	20	is	be	VBZ
46545	1745	21	,	,	,
46545	1745	22	of	of	IN
46545	1745	23	course	course	NN
46545	1745	24	,	,	,
46545	1745	25	closed	close	VBN
46545	1745	26	into	into	IN
46545	1745	27	profit	profit	NN
46545	1745	28	and	and	CC
46545	1745	29	loss	loss	NN
46545	1745	30	,	,	,
46545	1745	31	leaving	leave	VBG
46545	1745	32	net	net	JJ
46545	1745	33	profits	profit	NNS
46545	1745	34	to	to	TO
46545	1745	35	be	be	VB
46545	1745	36	divided	divide	VBN
46545	1745	37	,	,	,
46545	1745	38	$	$	$
46545	1745	39	954.67	954.67	CD
46545	1745	40	,	,	,
46545	1745	41	of	of	IN
46545	1745	42	which	which	WDT
46545	1745	43	A	a	DT
46545	1745	44	receives	receive	VBZ
46545	1745	45	70	70	CD
46545	1745	46	%	%	NN
46545	1745	47	,	,	,
46545	1745	48	and	and	CC
46545	1745	49	B	b	NN
46545	1745	50	30	30	CD
46545	1745	51	%	%	NN
46545	1745	52	.	.	.
46545	1746	1	For	for	IN
46545	1746	2	the	the	DT
46545	1746	3	final	final	JJ
46545	1746	4	closing	closing	NN
46545	1746	5	of	of	IN
46545	1746	6	the	the	DT
46545	1746	7	books	book	NNS
46545	1746	8	,	,	,
46545	1746	9	we	-PRON-	PRP
46545	1746	10	would	would	MD
46545	1746	11	close	close	VB
46545	1746	12	the	the	DT
46545	1746	13	personal	personal	JJ
46545	1746	14	accounts	account	NNS
46545	1746	15	of	of	IN
46545	1746	16	A	a	NN
46545	1746	17	and	and	CC
46545	1746	18	B	b	NN
46545	1746	19	into	into	IN
46545	1746	20	their	-PRON-	PRP$
46545	1746	21	capital	capital	NN
46545	1746	22	accounts	account	NNS
46545	1746	23	,	,	,
46545	1746	24	and	and	CC
46545	1746	25	close	close	JJ
46545	1746	26	profit	profit	NN
46545	1746	27	and	and	CC
46545	1746	28	loss	loss	NN
46545	1746	29	account	account	NN
46545	1746	30	into	into	IN
46545	1746	31	their	-PRON-	PRP$
46545	1746	32	capital	capital	NN
46545	1746	33	accounts	account	NNS
46545	1746	34	.	.	.
46545	1747	1	In	in	IN
46545	1747	2	actual	actual	JJ
46545	1747	3	practice	practice	NN
46545	1747	4	the	the	DT
46545	1747	5	interest	interest	NN
46545	1747	6	on	on	IN
46545	1747	7	withdrawals	withdrawal	NNS
46545	1747	8	and	and	CC
46545	1747	9	investment	investment	NN
46545	1747	10	would	would	MD
46545	1747	11	be	be	VB
46545	1747	12	entered	enter	VBN
46545	1747	13	and	and	CC
46545	1747	14	charged	charge	VBN
46545	1747	15	to	to	TO
46545	1747	16	profit	profit	VB
46545	1747	17	and	and	CC
46545	1747	18	loss	loss	VB
46545	1747	19	through	through	IN
46545	1747	20	interest	interest	NN
46545	1747	21	account	account	NN
46545	1747	22	,	,	,
46545	1747	23	before	before	IN
46545	1747	24	the	the	DT
46545	1747	25	net	net	JJ
46545	1747	26	profit	profit	NN
46545	1747	27	is	be	VBZ
46545	1747	28	brought	bring	VBN
46545	1747	29	down	down	RP
46545	1747	30	.	.	.
46545	1748	1	In	in	IN
46545	1748	2	our	-PRON-	PRP$
46545	1748	3	illustration	illustration	NN
46545	1748	4	we	-PRON-	PRP
46545	1748	5	have	have	VBP
46545	1748	6	first	first	RB
46545	1748	7	brought	bring	VBN
46545	1748	8	down	down	RP
46545	1748	9	what	what	WP
46545	1748	10	appears	appear	VBZ
46545	1748	11	to	to	TO
46545	1748	12	be	be	VB
46545	1748	13	the	the	DT
46545	1748	14	net	net	JJ
46545	1748	15	profit	profit	NN
46545	1748	16	,	,	,
46545	1748	17	for	for	IN
46545	1748	18	the	the	DT
46545	1748	19	purpose	purpose	NN
46545	1748	20	of	of	IN
46545	1748	21	emphasizing	emphasize	VBG
46545	1748	22	the	the	DT
46545	1748	23	fact	fact	NN
46545	1748	24	that	that	IN
46545	1748	25	the	the	DT
46545	1748	26	interest	interest	NN
46545	1748	27	must	must	MD
46545	1748	28	be	be	VB
46545	1748	29	considered	consider	VBN
46545	1748	30	before	before	IN
46545	1748	31	profits	profit	NNS
46545	1748	32	are	be	VBP
46545	1748	33	divided	divide	VBN
46545	1748	34	.	.	.
46545	1749	1	EXERCISE	EXERCISE	NNP
46545	1749	2	=	=	SYM
46545	1749	3	42.=	42.=	CD
46545	1749	4	C	c	NN
46545	1749	5	,	,	,
46545	1749	6	D	d	NN
46545	1749	7	,	,	,
46545	1749	8	and	and	CC
46545	1749	9	E	E	NNP
46545	1749	10	formed	form	VBD
46545	1749	11	a	a	DT
46545	1749	12	partnership	partnership	NN
46545	1749	13	Nov.	November	NNP
46545	1749	14	1	1	CD
46545	1749	15	.	.	.
46545	1750	1	C	C	NNP
46545	1750	2	invested	invest	VBD
46545	1750	3	$	$	$
46545	1750	4	9,000.00	9,000.00	CD
46545	1750	5	cash	cash	NN
46545	1750	6	;	;	:
46545	1750	7	D	d	NN
46545	1750	8	invested	invest	VBN
46545	1750	9	$	$	$
46545	1750	10	7,000.00	7,000.00	CD
46545	1750	11	cash	cash	NN
46545	1750	12	;	;	:
46545	1750	13	E	e	NN
46545	1750	14	invested	invest	VBN
46545	1750	15	$	$	$
46545	1750	16	4,000.00	4,000.00	CD
46545	1750	17	cash	cash	NN
46545	1750	18	.	.	.
46545	1751	1	The	the	DT
46545	1751	2	partnership	partnership	NN
46545	1751	3	agreement	agreement	NN
46545	1751	4	provided	provide	VBD
46545	1751	5	that	that	IN
46545	1751	6	profits	profit	NNS
46545	1751	7	should	should	MD
46545	1751	8	be	be	VB
46545	1751	9	shared	share	VBN
46545	1751	10	on	on	IN
46545	1751	11	the	the	DT
46545	1751	12	basis	basis	NN
46545	1751	13	of	of	IN
46545	1751	14	the	the	DT
46545	1751	15	capital	capital	NN
46545	1751	16	invested	invest	VBN
46545	1751	17	by	by	IN
46545	1751	18	each	each	DT
46545	1751	19	;	;	:
46545	1751	20	interest	interest	NN
46545	1751	21	at	at	IN
46545	1751	22	6	6	CD
46545	1751	23	%	%	NN
46545	1751	24	to	to	TO
46545	1751	25	be	be	VB
46545	1751	26	credited	credit	VBN
46545	1751	27	on	on	IN
46545	1751	28	capital	capital	NN
46545	1751	29	and	and	CC
46545	1751	30	charged	charge	VBN
46545	1751	31	on	on	IN
46545	1751	32	withdrawals	withdrawal	NNS
46545	1751	33	.	.	.
46545	1752	1	At	at	IN
46545	1752	2	the	the	DT
46545	1752	3	close	close	NN
46545	1752	4	of	of	IN
46545	1752	5	business	business	NN
46545	1752	6	the	the	DT
46545	1752	7	following	follow	VBG
46545	1752	8	statistics	statistic	NNS
46545	1752	9	are	be	VBP
46545	1752	10	gathered	gather	VBN
46545	1752	11	from	from	IN
46545	1752	12	the	the	DT
46545	1752	13	books	book	NNS
46545	1752	14	:	:	:
46545	1752	15	C	C	NNP
46545	1752	16	's	's	POS
46545	1752	17	Capital	Capital	NNP
46545	1752	18	_	_	NNP
46545	1752	19	a	a	NNP
46545	1752	20	/	/	SYM
46545	1752	21	c	c	NN
46545	1752	22	_	_	NNP
46545	1752	23	Cr	Cr	NNP
46545	1752	24	.	.	.
46545	1753	1	$	$	$
46545	1753	2	9,000.00	9,000.00	CD
46545	1753	3	D	d	NN
46545	1753	4	's	's	POS
46545	1753	5	Capital	Capital	NNP
46545	1753	6	_	_	NNP
46545	1753	7	a	a	NNP
46545	1753	8	/	/	SYM
46545	1753	9	c	c	NN
46545	1753	10	_	_	NNP
46545	1753	11	Cr	Cr	NNP
46545	1753	12	.	.	.
46545	1754	1	7,000.00	7,000.00	CD
46545	1754	2	E	e	NN
46545	1754	3	's	's	POS
46545	1754	4	Capital	Capital	NNP
46545	1754	5	_	_	NNP
46545	1754	6	a	a	NNP
46545	1754	7	/	/	SYM
46545	1754	8	c	c	NN
46545	1754	9	_	_	NNP
46545	1754	10	Cr	Cr	NNP
46545	1754	11	.	.	.
46545	1755	1	4,000.00	4,000.00	CD
46545	1755	2	Purchases	Purchases	NNPS
46545	1755	3	Dr.	Dr.	NNP
46545	1755	4	15,000.00	15,000.00	NNP
46545	1755	5	Sales	sale	NNS
46545	1755	6	Cr	Cr	NNP
46545	1755	7	.	.	.
46545	1756	1	12,000.00	12,000.00	CD
46545	1756	2	Expense	expense	NN
46545	1756	3	Dr.	Dr.	NNP
46545	1756	4	160.00	160.00	CD
46545	1756	5	Rent	Rent	NNP
46545	1756	6	Dr.	Dr.	NNP
46545	1756	7	150.00	150.00	CD
46545	1756	8	Salaries	Salaries	NNP
46545	1756	9	Dr.	Dr.	NNP
46545	1756	10	700.00	700.00	CD
46545	1756	11	Bank	Bank	NNP
46545	1756	12	Dr.	Dr.	NNP
46545	1756	13	7,250.00	7,250.00	CD
46545	1756	14	Bills	bill	NNS
46545	1756	15	Receivable	Receivable	NNP
46545	1756	16	Dr.	Dr.	NNP
46545	1756	17	6,000.00	6,000.00	CD
46545	1756	18	Accounts	Accounts	NNPS
46545	1756	19	Receivable	Receivable	NNP
46545	1756	20	Dr.	Dr.	NNP
46545	1756	21	7,220.00	7,220.00	CD
46545	1756	22	Bills	Bills	NNPS
46545	1756	23	Payable	payable	JJ
46545	1756	24	Cr	Cr	NNP
46545	1756	25	.	.	.
46545	1757	1	3,000.00	3,000.00	CD
46545	1757	2	Accounts	Accounts	NNPS
46545	1757	3	Payable	payable	JJ
46545	1757	4	Cr	Cr	NNP
46545	1757	5	.	.	.
46545	1758	1	2,820.00	2,820.00	CD
46545	1758	2	C	C	NNP
46545	1758	3	's	's	POS
46545	1758	4	personal	personal	JJ
46545	1758	5	_	_	NNP
46545	1758	6	a	a	NN
46545	1758	7	/	/	SYM
46545	1758	8	c	c	NNP
46545	1758	9	_	_	NNP
46545	1758	10	Dr.	Dr.	NNP
46545	1758	11	Nov.	November	NNP
46545	1758	12	15	15	CD
46545	1758	13	$	$	$
46545	1758	14	300.00	300.00	CD
46545	1758	15	D	d	NN
46545	1758	16	's	's	POS
46545	1758	17	personal	personal	JJ
46545	1758	18	_	_	NNP
46545	1758	19	a	a	NN
46545	1758	20	/	/	SYM
46545	1758	21	c	c	NNP
46545	1758	22	_	_	NNP
46545	1758	23	Dr.	Dr.	NNP
46545	1758	24	Dec.	December	NNP
46545	1758	25	1	1	CD
46545	1758	26	200.00	200.00	CD
46545	1758	27	E	e	NN
46545	1758	28	's	's	POS
46545	1758	29	personal	personal	JJ
46545	1758	30	_	_	NNP
46545	1758	31	a	a	NN
46545	1758	32	/	/	SYM
46545	1758	33	c	c	NNP
46545	1758	34	_	_	NNP
46545	1758	35	Dr.	Dr.	NNP
46545	1758	36	Nov.	November	NNP
46545	1758	37	20	20	CD
46545	1758	38	100.00	100.00	CD
46545	1758	39	Inventory	Inventory	NNP
46545	1758	40	Dec.	December	NNP
46545	1758	41	31	31	CD
46545	1758	42	7,000.00	7,000.00	CD
46545	1758	43	Make	make	VB
46545	1758	44	trading	trading	NN
46545	1758	45	account	account	NN
46545	1758	46	,	,	,
46545	1758	47	profit	profit	NN
46545	1758	48	and	and	CC
46545	1758	49	loss	loss	NN
46545	1758	50	account	account	NN
46545	1758	51	,	,	,
46545	1758	52	and	and	CC
46545	1758	53	journal	journal	NNP
46545	1758	54	entries	entry	NNS
46545	1758	55	to	to	TO
46545	1758	56	adjust	adjust	VB
46545	1758	57	interest	interest	NN
46545	1758	58	.	.	.
46545	1759	1	Make	make	VB
46545	1759	2	balance	balance	NN
46545	1759	3	sheet	sheet	NN
46545	1759	4	,	,	,
46545	1759	5	and	and	CC
46545	1759	6	show	show	VBP
46545	1759	7	partners	partner	NNS
46545	1759	8	'	'	POS
46545	1759	9	capital	capital	NN
46545	1759	10	accounts	account	NNS
46545	1759	11	after	after	IN
46545	1759	12	final	final	JJ
46545	1759	13	closing	closing	NN
46545	1759	14	of	of	IN
46545	1759	15	the	the	DT
46545	1759	16	books	book	NNS
46545	1759	17	.	.	.
46545	1760	1	[	[	-LRB-
46545	1760	2	Illustration	illustration	NN
46545	1760	3	:	:	:
46545	1760	4	A	a	DT
46545	1760	5	VIEW	view	NN
46545	1760	6	OF	of	IN
46545	1760	7	THE	the	DT
46545	1760	8	NEW	NEW	NNP
46545	1760	9	YORK	YORK	NNP
46545	1760	10	GENERAL	general	NN
46545	1760	11	OFFICES	office	NNS
46545	1760	12	OF	of	IN
46545	1760	13	THE	the	DT
46545	1760	14	WESTERN	WESTERN	NNP
46545	1760	15	ELECTRIC	ELECTRIC	NNP
46545	1760	16	COMPANY	COMPANY	NNP
46545	1760	17	]	]	-RRB-
46545	1760	18	CORPORATION	corporation	NN
46545	1760	19	ACCOUNTS	ACCOUNTS	NNP
46545	1760	20	CORPORATIONS	corporations	VBP
46545	1760	21	=	=	SYM
46545	1760	22	1.=	1.=	NN
46545	1760	23	A	a	DT
46545	1760	24	corporation	corporation	NN
46545	1760	25	is	be	VBZ
46545	1760	26	an	an	DT
46545	1760	27	artificial	artificial	JJ
46545	1760	28	body	body	NN
46545	1760	29	created	create	VBN
46545	1760	30	by	by	IN
46545	1760	31	statute	statute	NN
46545	1760	32	law	law	NN
46545	1760	33	and	and	CC
46545	1760	34	vested	vest	VBN
46545	1760	35	with	with	IN
46545	1760	36	power	power	NN
46545	1760	37	to	to	TO
46545	1760	38	act	act	VB
46545	1760	39	in	in	IN
46545	1760	40	many	many	JJ
46545	1760	41	respects	respect	NNS
46545	1760	42	as	as	IN
46545	1760	43	an	an	DT
46545	1760	44	individual	individual	NN
46545	1760	45	--	--	:
46545	1760	46	in	in	IN
46545	1760	47	particular	particular	JJ
46545	1760	48	to	to	TO
46545	1760	49	acquire	acquire	VB
46545	1760	50	,	,	,
46545	1760	51	hold	hold	VBP
46545	1760	52	,	,	,
46545	1760	53	and	and	CC
46545	1760	54	dispose	dispose	NN
46545	1760	55	of	of	IN
46545	1760	56	property	property	NN
46545	1760	57	,	,	,
46545	1760	58	real	real	JJ
46545	1760	59	or	or	CC
46545	1760	60	personal	personal	JJ
46545	1760	61	;	;	:
46545	1760	62	to	to	TO
46545	1760	63	make	make	VB
46545	1760	64	contracts	contract	NNS
46545	1760	65	;	;	:
46545	1760	66	to	to	TO
46545	1760	67	sue	sue	VB
46545	1760	68	and	and	CC
46545	1760	69	be	be	VB
46545	1760	70	sued	sue	VBN
46545	1760	71	,	,	,
46545	1760	72	and	and	CC
46545	1760	73	the	the	DT
46545	1760	74	like	like	JJ
46545	1760	75	.	.	.
46545	1761	1	It	-PRON-	PRP
46545	1761	2	is	be	VBZ
46545	1761	3	a	a	DT
46545	1761	4	legal	legal	JJ
46545	1761	5	entity	entity	NN
46545	1761	6	apart	apart	RB
46545	1761	7	from	from	IN
46545	1761	8	its	-PRON-	PRP$
46545	1761	9	members	member	NNS
46545	1761	10	.	.	.
46545	1762	1	It	-PRON-	PRP
46545	1762	2	may	may	MD
46545	1762	3	sue	sue	VB
46545	1762	4	without	without	IN
46545	1762	5	joining	join	VBG
46545	1762	6	its	-PRON-	PRP$
46545	1762	7	members	member	NNS
46545	1762	8	,	,	,
46545	1762	9	and	and	CC
46545	1762	10	may	may	MD
46545	1762	11	be	be	VB
46545	1762	12	sued	sue	VBN
46545	1762	13	by	by	IN
46545	1762	14	others	other	NNS
46545	1762	15	without	without	IN
46545	1762	16	the	the	DT
46545	1762	17	necessity	necessity	NN
46545	1762	18	of	of	IN
46545	1762	19	joining	join	VBG
46545	1762	20	its	-PRON-	PRP$
46545	1762	21	members	member	NNS
46545	1762	22	.	.	.
46545	1763	1	It	-PRON-	PRP
46545	1763	2	may	may	MD
46545	1763	3	transfer	transfer	VB
46545	1763	4	property	property	NN
46545	1763	5	and	and	CC
46545	1763	6	transact	transact	VB
46545	1763	7	all	all	DT
46545	1763	8	business	business	NN
46545	1763	9	,	,	,
46545	1763	10	not	not	RB
46545	1763	11	inconsistent	inconsistent	JJ
46545	1763	12	with	with	IN
46545	1763	13	the	the	DT
46545	1763	14	rights	right	NNS
46545	1763	15	granted	grant	VBN
46545	1763	16	by	by	IN
46545	1763	17	its	-PRON-	PRP$
46545	1763	18	charter	charter	NN
46545	1763	19	,	,	,
46545	1763	20	in	in	IN
46545	1763	21	its	-PRON-	PRP$
46545	1763	22	own	own	JJ
46545	1763	23	name	name	NN
46545	1763	24	.	.	.
46545	1764	1	In	in	IN
46545	1764	2	the	the	DT
46545	1764	3	transaction	transaction	NN
46545	1764	4	of	of	IN
46545	1764	5	business	business	NN
46545	1764	6	it	-PRON-	PRP
46545	1764	7	is	be	VBZ
46545	1764	8	regarded	regard	VBN
46545	1764	9	as	as	IN
46545	1764	10	an	an	DT
46545	1764	11	individual	individual	NN
46545	1764	12	.	.	.
46545	1765	1	CLASSIFICATION	classification	NN
46545	1765	2	OF	of	IN
46545	1765	3	CORPORATIONS	corporations	NN
46545	1765	4	=	=	SYM
46545	1765	5	2.=	2.=	CD
46545	1765	6	Corporations	corporation	NNS
46545	1765	7	may	may	MD
46545	1765	8	be	be	VB
46545	1765	9	divided	divide	VBN
46545	1765	10	into	into	IN
46545	1765	11	two	two	CD
46545	1765	12	general	general	JJ
46545	1765	13	classes	class	NNS
46545	1765	14	--	--	:
46545	1765	15	public	public	JJ
46545	1765	16	and	and	CC
46545	1765	17	private	private	JJ
46545	1765	18	.	.	.
46545	1766	1	A	a	DT
46545	1766	2	_	_	NNP
46545	1766	3	public	public	NN
46545	1766	4	_	_	NNP
46545	1766	5	corporation	corporation	NN
46545	1766	6	is	be	VBZ
46545	1766	7	a	a	DT
46545	1766	8	political	political	JJ
46545	1766	9	entity	entity	NN
46545	1766	10	organized	organize	VBN
46545	1766	11	for	for	IN
46545	1766	12	the	the	DT
46545	1766	13	purposes	purpose	NNS
46545	1766	14	of	of	IN
46545	1766	15	government	government	NN
46545	1766	16	--	--	:
46545	1766	17	as	as	IN
46545	1766	18	a	a	DT
46545	1766	19	city	city	NN
46545	1766	20	,	,	,
46545	1766	21	county	county	NN
46545	1766	22	,	,	,
46545	1766	23	or	or	CC
46545	1766	24	village	village	NN
46545	1766	25	.	.	.
46545	1767	1	A	a	DT
46545	1767	2	_	_	NNP
46545	1767	3	private	private	JJ
46545	1767	4	_	_	NNP
46545	1767	5	corporation	corporation	NN
46545	1767	6	is	be	VBZ
46545	1767	7	one	one	CD
46545	1767	8	organized	organize	VBN
46545	1767	9	to	to	TO
46545	1767	10	further	further	VB
46545	1767	11	the	the	DT
46545	1767	12	interests	interest	NNS
46545	1767	13	of	of	IN
46545	1767	14	its	-PRON-	PRP$
46545	1767	15	members	member	NNS
46545	1767	16	.	.	.
46545	1768	1	These	these	DT
46545	1768	2	may	may	MD
46545	1768	3	be	be	VB
46545	1768	4	divided	divide	VBN
46545	1768	5	into	into	IN
46545	1768	6	two	two	CD
46545	1768	7	classes	class	NNS
46545	1768	8	--	--	:
46545	1768	9	stock	stock	NN
46545	1768	10	corporations	corporation	NNS
46545	1768	11	and	and	CC
46545	1768	12	non	non	JJ
46545	1768	13	-	-	JJ
46545	1768	14	stock	stock	JJ
46545	1768	15	corporations	corporation	NNS
46545	1768	16	.	.	.
46545	1769	1	A	a	DT
46545	1769	2	_	_	NNP
46545	1769	3	stock	stock	NN
46545	1769	4	_	_	NNP
46545	1769	5	corporation	corporation	NN
46545	1769	6	is	be	VBZ
46545	1769	7	one	one	CD
46545	1769	8	organized	organize	VBN
46545	1769	9	for	for	IN
46545	1769	10	the	the	DT
46545	1769	11	pecuniary	pecuniary	JJ
46545	1769	12	gain	gain	NN
46545	1769	13	of	of	IN
46545	1769	14	its	-PRON-	PRP$
46545	1769	15	members	member	NNS
46545	1769	16	.	.	.
46545	1770	1	A	a	DT
46545	1770	2	_	_	NNP
46545	1770	3	non	non	JJ
46545	1770	4	-	-	JJ
46545	1770	5	stock	stock	JJ
46545	1770	6	_	_	NNP
46545	1770	7	corporation	corporation	NN
46545	1770	8	is	be	VBZ
46545	1770	9	one	one	CD
46545	1770	10	organized	organize	VBN
46545	1770	11	to	to	TO
46545	1770	12	further	further	VB
46545	1770	13	a	a	DT
46545	1770	14	particular	particular	JJ
46545	1770	15	object	object	NN
46545	1770	16	--	--	:
46545	1770	17	as	as	IN
46545	1770	18	clubs	club	NNS
46545	1770	19	,	,	,
46545	1770	20	charitable	charitable	JJ
46545	1770	21	associations	association	NNS
46545	1770	22	,	,	,
46545	1770	23	societies	society	NNS
46545	1770	24	for	for	IN
46545	1770	25	scientific	scientific	JJ
46545	1770	26	research	research	NN
46545	1770	27	,	,	,
46545	1770	28	etc	etc	FW
46545	1770	29	.	.	.
46545	1771	1	Stock	stock	NN
46545	1771	2	or	or	CC
46545	1771	3	business	business	NN
46545	1771	4	corporations	corporation	NNS
46545	1771	5	are	be	VBP
46545	1771	6	the	the	DT
46545	1771	7	ones	one	NNS
46545	1771	8	with	with	IN
46545	1771	9	which	which	WDT
46545	1771	10	we	-PRON-	PRP
46545	1771	11	are	be	VBP
46545	1771	12	chiefly	chiefly	RB
46545	1771	13	concerned	concerned	JJ
46545	1771	14	.	.	.
46545	1772	1	Such	such	JJ
46545	1772	2	corporations	corporation	NNS
46545	1772	3	are	be	VBP
46545	1772	4	organized	organize	VBN
46545	1772	5	to	to	TO
46545	1772	6	enable	enable	VB
46545	1772	7	several	several	JJ
46545	1772	8	persons	person	NNS
46545	1772	9	to	to	TO
46545	1772	10	unite	unite	VB
46545	1772	11	their	-PRON-	PRP$
46545	1772	12	capital	capital	NN
46545	1772	13	to	to	TO
46545	1772	14	conduct	conduct	VB
46545	1772	15	a	a	DT
46545	1772	16	legitimate	legitimate	JJ
46545	1772	17	business	business	NN
46545	1772	18	enterprise	enterprise	NN
46545	1772	19	and	and	CC
46545	1772	20	such	such	JJ
46545	1772	21	organization	organization	NN
46545	1772	22	accomplishes	accomplish	VBZ
46545	1772	23	two	two	CD
46545	1772	24	important	important	JJ
46545	1772	25	results	result	NNS
46545	1772	26	;	;	:
46545	1772	27	the	the	DT
46545	1772	28	rights	right	NNS
46545	1772	29	of	of	IN
46545	1772	30	the	the	DT
46545	1772	31	members	member	NNS
46545	1772	32	to	to	TO
46545	1772	33	transfer	transfer	VB
46545	1772	34	their	-PRON-	PRP$
46545	1772	35	interest	interest	NN
46545	1772	36	without	without	IN
46545	1772	37	affecting	affect	VBG
46545	1772	38	the	the	DT
46545	1772	39	standing	standing	NN
46545	1772	40	of	of	IN
46545	1772	41	the	the	DT
46545	1772	42	business	business	NN
46545	1772	43	,	,	,
46545	1772	44	and	and	CC
46545	1772	45	exemption	exemption	NN
46545	1772	46	from	from	IN
46545	1772	47	personal	personal	JJ
46545	1772	48	liability	liability	NN
46545	1772	49	for	for	IN
46545	1772	50	contracts	contract	NNS
46545	1772	51	or	or	CC
46545	1772	52	acts	act	NNS
46545	1772	53	of	of	IN
46545	1772	54	the	the	DT
46545	1772	55	corporation	corporation	NN
46545	1772	56	.	.	.
46545	1773	1	In	in	IN
46545	1773	2	a	a	DT
46545	1773	3	partnership	partnership	NN
46545	1773	4	,	,	,
46545	1773	5	each	each	DT
46545	1773	6	individual	individual	JJ
46545	1773	7	partner	partner	NN
46545	1773	8	is	be	VBZ
46545	1773	9	liable	liable	JJ
46545	1773	10	for	for	IN
46545	1773	11	the	the	DT
46545	1773	12	debts	debt	NNS
46545	1773	13	of	of	IN
46545	1773	14	the	the	DT
46545	1773	15	partnership	partnership	NN
46545	1773	16	,	,	,
46545	1773	17	and	and	CC
46545	1773	18	any	any	DT
46545	1773	19	partner	partner	NN
46545	1773	20	can	can	MD
46545	1773	21	make	make	VB
46545	1773	22	contracts	contract	NNS
46545	1773	23	in	in	IN
46545	1773	24	the	the	DT
46545	1773	25	name	name	NN
46545	1773	26	of	of	IN
46545	1773	27	the	the	DT
46545	1773	28	partnership	partnership	NN
46545	1773	29	,	,	,
46545	1773	30	such	such	JJ
46545	1773	31	contracts	contract	NNS
46545	1773	32	becoming	become	VBG
46545	1773	33	obligations	obligation	NNS
46545	1773	34	of	of	IN
46545	1773	35	net	net	NN
46545	1773	36	only	only	RB
46545	1773	37	the	the	DT
46545	1773	38	partnership	partnership	NN
46545	1773	39	but	but	CC
46545	1773	40	of	of	IN
46545	1773	41	each	each	DT
46545	1773	42	individual	individual	JJ
46545	1773	43	partner	partner	NN
46545	1773	44	.	.	.
46545	1774	1	A	a	DT
46545	1774	2	member	member	NN
46545	1774	3	or	or	CC
46545	1774	4	stock	stock	NN
46545	1774	5	holder	holder	NN
46545	1774	6	in	in	IN
46545	1774	7	a	a	DT
46545	1774	8	corporation	corporation	NN
46545	1774	9	is	be	VBZ
46545	1774	10	,	,	,
46545	1774	11	as	as	IN
46545	1774	12	a	a	DT
46545	1774	13	rule	rule	NN
46545	1774	14	,	,	,
46545	1774	15	liable	liable	JJ
46545	1774	16	only	only	RB
46545	1774	17	for	for	IN
46545	1774	18	the	the	DT
46545	1774	19	amount	amount	NN
46545	1774	20	of	of	IN
46545	1774	21	his	-PRON-	PRP$
46545	1774	22	subscription	subscription	NN
46545	1774	23	to	to	IN
46545	1774	24	the	the	DT
46545	1774	25	capital	capital	NN
46545	1774	26	stock	stock	NN
46545	1774	27	of	of	IN
46545	1774	28	the	the	DT
46545	1774	29	corporation	corporation	NN
46545	1774	30	.	.	.
46545	1775	1	The	the	DT
46545	1775	2	exception	exception	NN
46545	1775	3	to	to	IN
46545	1775	4	this	this	DT
46545	1775	5	is	be	VBZ
46545	1775	6	the	the	DT
46545	1775	7	organization	organization	NN
46545	1775	8	of	of	IN
46545	1775	9	certain	certain	JJ
46545	1775	10	classes	class	NNS
46545	1775	11	of	of	IN
46545	1775	12	corporations	corporation	NNS
46545	1775	13	in	in	IN
46545	1775	14	which	which	WDT
46545	1775	15	it	-PRON-	PRP
46545	1775	16	is	be	VBZ
46545	1775	17	provided	provide	VBN
46545	1775	18	that	that	IN
46545	1775	19	a	a	DT
46545	1775	20	stockholder	stockholder	NN
46545	1775	21	shall	shall	MD
46545	1775	22	be	be	VB
46545	1775	23	liable	liable	JJ
46545	1775	24	for	for	IN
46545	1775	25	twice	twice	PDT
46545	1775	26	the	the	DT
46545	1775	27	amount	amount	NN
46545	1775	28	of	of	IN
46545	1775	29	his	-PRON-	PRP$
46545	1775	30	stock	stock	NN
46545	1775	31	subscription	subscription	NN
46545	1775	32	.	.	.
46545	1776	1	National	National	NNP
46545	1776	2	Banks	Banks	NNPS
46545	1776	3	are	be	VBP
46545	1776	4	examples	example	NNS
46545	1776	5	of	of	IN
46545	1776	6	this	this	DT
46545	1776	7	class	class	NN
46545	1776	8	.	.	.
46545	1777	1	No	no	DT
46545	1777	2	stockholder	stockholder	NN
46545	1777	3	,	,	,
46545	1777	4	as	as	IN
46545	1777	5	such	such	JJ
46545	1777	6	,	,	,
46545	1777	7	has	have	VBZ
46545	1777	8	the	the	DT
46545	1777	9	right	right	NN
46545	1777	10	to	to	TO
46545	1777	11	make	make	VB
46545	1777	12	contracts	contract	NNS
46545	1777	13	in	in	IN
46545	1777	14	the	the	DT
46545	1777	15	name	name	NN
46545	1777	16	of	of	IN
46545	1777	17	the	the	DT
46545	1777	18	corporation	corporation	NN
46545	1777	19	,	,	,
46545	1777	20	and	and	CC
46545	1777	21	any	any	DT
46545	1777	22	contracts	contract	NNS
46545	1777	23	he	-PRON-	PRP
46545	1777	24	may	may	MD
46545	1777	25	make	make	VB
46545	1777	26	are	be	VBP
46545	1777	27	not	not	RB
46545	1777	28	binding	bind	VBG
46545	1777	29	on	on	IN
46545	1777	30	the	the	DT
46545	1777	31	corporation	corporation	NN
46545	1777	32	.	.	.
46545	1778	1	Contracts	contract	NNS
46545	1778	2	made	make	VBN
46545	1778	3	in	in	IN
46545	1778	4	the	the	DT
46545	1778	5	name	name	NN
46545	1778	6	of	of	IN
46545	1778	7	the	the	DT
46545	1778	8	corporation	corporation	NN
46545	1778	9	,	,	,
46545	1778	10	to	to	TO
46545	1778	11	be	be	VB
46545	1778	12	binding	bind	VBG
46545	1778	13	,	,	,
46545	1778	14	must	must	MD
46545	1778	15	be	be	VB
46545	1778	16	executed	execute	VBN
46545	1778	17	by	by	IN
46545	1778	18	an	an	DT
46545	1778	19	officer	officer	NN
46545	1778	20	duly	duly	RB
46545	1778	21	authorized	authorize	VBN
46545	1778	22	to	to	TO
46545	1778	23	make	make	VB
46545	1778	24	such	such	JJ
46545	1778	25	contracts	contract	NNS
46545	1778	26	.	.	.
46545	1779	1	=3	=3	NNP
46545	1779	2	.	.	.
46545	1780	1	Joint	Joint	NNP
46545	1780	2	Stock	Stock	NNP
46545	1780	3	Companies.=	Companies.=	NNP
46545	1780	4	_	_	NNP
46545	1780	5	How	how	WRB
46545	1780	6	distinguished	distinguish	VBN
46545	1780	7	from	from	IN
46545	1780	8	corporations	corporation	NNS
46545	1780	9	.	.	.
46545	1780	10	_	_	NNP
46545	1780	11	A	a	DT
46545	1780	12	joint	joint	JJ
46545	1780	13	stock	stock	NN
46545	1780	14	company	company	NN
46545	1780	15	is	be	VBZ
46545	1780	16	a	a	DT
46545	1780	17	large	large	JJ
46545	1780	18	partnership	partnership	NN
46545	1780	19	in	in	IN
46545	1780	20	which	which	WDT
46545	1780	21	the	the	DT
46545	1780	22	capital	capital	NN
46545	1780	23	is	be	VBZ
46545	1780	24	divided	divide	VBN
46545	1780	25	into	into	IN
46545	1780	26	shares	share	NNS
46545	1780	27	which	which	WDT
46545	1780	28	are	be	VBP
46545	1780	29	distributed	distribute	VBN
46545	1780	30	among	among	IN
46545	1780	31	the	the	DT
46545	1780	32	partners	partner	NNS
46545	1780	33	in	in	IN
46545	1780	34	proportion	proportion	NN
46545	1780	35	to	to	IN
46545	1780	36	their	-PRON-	PRP$
46545	1780	37	interests	interest	NNS
46545	1780	38	.	.	.
46545	1781	1	Joint	joint	JJ
46545	1781	2	stock	stock	NN
46545	1781	3	companies	company	NNS
46545	1781	4	differ	differ	VBP
46545	1781	5	from	from	IN
46545	1781	6	corporations	corporation	NNS
46545	1781	7	and	and	CC
46545	1781	8	are	be	VBP
46545	1781	9	like	like	IN
46545	1781	10	partnerships	partnership	NNS
46545	1781	11	in	in	IN
46545	1781	12	the	the	DT
46545	1781	13	following	following	JJ
46545	1781	14	respects	respect	NNS
46545	1781	15	:	:	:
46545	1781	16	Each	each	DT
46545	1781	17	member	member	NN
46545	1781	18	is	be	VBZ
46545	1781	19	liable	liable	JJ
46545	1781	20	for	for	IN
46545	1781	21	the	the	DT
46545	1781	22	debts	debt	NNS
46545	1781	23	of	of	IN
46545	1781	24	the	the	DT
46545	1781	25	company	company	NN
46545	1781	26	,	,	,
46545	1781	27	and	and	CC
46545	1781	28	if	if	IN
46545	1781	29	he	-PRON-	PRP
46545	1781	30	sells	sell	VBZ
46545	1781	31	his	-PRON-	PRP$
46545	1781	32	shares	share	NNS
46545	1781	33	he	-PRON-	PRP
46545	1781	34	is	be	VBZ
46545	1781	35	still	still	RB
46545	1781	36	liable	liable	JJ
46545	1781	37	for	for	IN
46545	1781	38	the	the	DT
46545	1781	39	debts	debt	NNS
46545	1781	40	which	which	WDT
46545	1781	41	were	be	VBD
46545	1781	42	contracted	contract	VBN
46545	1781	43	while	while	IN
46545	1781	44	he	-PRON-	PRP
46545	1781	45	was	be	VBD
46545	1781	46	a	a	DT
46545	1781	47	shareholder	shareholder	NN
46545	1781	48	.	.	.
46545	1782	1	Except	except	IN
46545	1782	2	when	when	WRB
46545	1782	3	otherwise	otherwise	RB
46545	1782	4	provided	provide	VBN
46545	1782	5	by	by	IN
46545	1782	6	statute	statute	NN
46545	1782	7	,	,	,
46545	1782	8	all	all	DT
46545	1782	9	members	member	NNS
46545	1782	10	must	must	MD
46545	1782	11	join	join	VB
46545	1782	12	in	in	IN
46545	1782	13	any	any	DT
46545	1782	14	action	action	NN
46545	1782	15	at	at	IN
46545	1782	16	law	law	NN
46545	1782	17	by	by	IN
46545	1782	18	the	the	DT
46545	1782	19	company	company	NN
46545	1782	20	,	,	,
46545	1782	21	and	and	CC
46545	1782	22	if	if	IN
46545	1782	23	another	another	DT
46545	1782	24	brings	bring	VBZ
46545	1782	25	an	an	DT
46545	1782	26	action	action	NN
46545	1782	27	against	against	IN
46545	1782	28	the	the	DT
46545	1782	29	company	company	NN
46545	1782	30	he	-PRON-	PRP
46545	1782	31	must	must	MD
46545	1782	32	join	join	VB
46545	1782	33	as	as	IN
46545	1782	34	many	many	JJ
46545	1782	35	shareholders	shareholder	NNS
46545	1782	36	as	as	IN
46545	1782	37	he	-PRON-	PRP
46545	1782	38	wishes	wish	VBZ
46545	1782	39	to	to	TO
46545	1782	40	hold	hold	VB
46545	1782	41	.	.	.
46545	1783	1	In	in	IN
46545	1783	2	some	some	DT
46545	1783	3	states	state	NNS
46545	1783	4	the	the	DT
46545	1783	5	law	law	NN
46545	1783	6	provides	provide	VBZ
46545	1783	7	that	that	IN
46545	1783	8	an	an	DT
46545	1783	9	action	action	NN
46545	1783	10	against	against	IN
46545	1783	11	a	a	DT
46545	1783	12	joint	joint	JJ
46545	1783	13	stock	stock	NN
46545	1783	14	company	company	NN
46545	1783	15	may	may	MD
46545	1783	16	be	be	VB
46545	1783	17	brought	bring	VBN
46545	1783	18	in	in	IN
46545	1783	19	the	the	DT
46545	1783	20	name	name	NN
46545	1783	21	of	of	IN
46545	1783	22	its	-PRON-	PRP$
46545	1783	23	president	president	NN
46545	1783	24	or	or	CC
46545	1783	25	other	other	JJ
46545	1783	26	designated	designate	VBN
46545	1783	27	officer	officer	NN
46545	1783	28	representing	represent	VBG
46545	1783	29	all	all	PDT
46545	1783	30	the	the	DT
46545	1783	31	members	member	NNS
46545	1783	32	.	.	.
46545	1784	1	=	=	SYM
46545	1784	2	4	4	CD
46545	1784	3	.	.	.
46545	1785	1	Joint	Joint	NNP
46545	1785	2	Stock	Stock	NNP
46545	1785	3	Companies.=	Companies.=	NNP
46545	1785	4	_	_	NN
46545	1785	5	How	how	WRB
46545	1785	6	like	like	IN
46545	1785	7	Corporations	corporation	NNS
46545	1785	8	.	.	.
46545	1785	9	_	_	NNP
46545	1785	10	A	a	DT
46545	1785	11	joint	joint	JJ
46545	1785	12	stock	stock	NN
46545	1785	13	company	company	NN
46545	1785	14	is	be	VBZ
46545	1785	15	like	like	IN
46545	1785	16	a	a	DT
46545	1785	17	corporation	corporation	NN
46545	1785	18	and	and	CC
46545	1785	19	differs	differ	NNS
46545	1785	20	from	from	IN
46545	1785	21	a	a	DT
46545	1785	22	partnership	partnership	NN
46545	1785	23	in	in	IN
46545	1785	24	the	the	DT
46545	1785	25	following	following	JJ
46545	1785	26	respects	respect	NNS
46545	1785	27	:	:	:
46545	1785	28	The	the	DT
46545	1785	29	shares	share	NNS
46545	1785	30	may	may	MD
46545	1785	31	be	be	VB
46545	1785	32	transferred	transfer	VBN
46545	1785	33	.	.	.
46545	1786	1	If	if	IN
46545	1786	2	a	a	DT
46545	1786	3	member	member	NN
46545	1786	4	dies	die	VBZ
46545	1786	5	his	-PRON-	PRP$
46545	1786	6	shares	share	NNS
46545	1786	7	pass	pass	VB
46545	1786	8	to	to	IN
46545	1786	9	his	-PRON-	PRP$
46545	1786	10	estate	estate	NN
46545	1786	11	;	;	:
46545	1786	12	if	if	IN
46545	1786	13	bankrupt	bankrupt	JJ
46545	1786	14	they	-PRON-	PRP
46545	1786	15	pass	pass	VBP
46545	1786	16	to	to	IN
46545	1786	17	his	-PRON-	PRP$
46545	1786	18	assignee	assignee	NN
46545	1786	19	;	;	:
46545	1786	20	if	if	IN
46545	1786	21	he	-PRON-	PRP
46545	1786	22	sells	sell	VBZ
46545	1786	23	his	-PRON-	PRP$
46545	1786	24	shares	share	NNS
46545	1786	25	they	-PRON-	PRP
46545	1786	26	pass	pass	VBP
46545	1786	27	to	to	IN
46545	1786	28	the	the	DT
46545	1786	29	purchaser	purchaser	NN
46545	1786	30	.	.	.
46545	1787	1	Partners	partner	NNS
46545	1787	2	may	may	MD
46545	1787	3	withdraw	withdraw	VB
46545	1787	4	and	and	CC
46545	1787	5	new	new	JJ
46545	1787	6	partners	partner	NNS
46545	1787	7	may	may	MD
46545	1787	8	be	be	VB
46545	1787	9	admitted	admit	VBN
46545	1787	10	without	without	IN
46545	1787	11	the	the	DT
46545	1787	12	dissolution	dissolution	NN
46545	1787	13	of	of	IN
46545	1787	14	the	the	DT
46545	1787	15	company	company	NN
46545	1787	16	.	.	.
46545	1788	1	A	a	DT
46545	1788	2	partnership	partnership	NN
46545	1788	3	is	be	VBZ
46545	1788	4	dissolved	dissolve	VBN
46545	1788	5	by	by	IN
46545	1788	6	the	the	DT
46545	1788	7	withdrawal	withdrawal	NN
46545	1788	8	by	by	IN
46545	1788	9	death	death	NN
46545	1788	10	or	or	CC
46545	1788	11	otherwise	otherwise	RB
46545	1788	12	of	of	IN
46545	1788	13	a	a	DT
46545	1788	14	single	single	JJ
46545	1788	15	partner	partner	NN
46545	1788	16	.	.	.
46545	1789	1	The	the	DT
46545	1789	2	shareholders	shareholder	NNS
46545	1789	3	do	do	VBP
46545	1789	4	not	not	RB
46545	1789	5	manage	manage	VB
46545	1789	6	the	the	DT
46545	1789	7	affairs	affair	NNS
46545	1789	8	of	of	IN
46545	1789	9	the	the	DT
46545	1789	10	company	company	NN
46545	1789	11	but	but	CC
46545	1789	12	elect	elect	NN
46545	1789	13	directors	director	NNS
46545	1789	14	or	or	CC
46545	1789	15	other	other	JJ
46545	1789	16	officers	officer	NNS
46545	1789	17	in	in	IN
46545	1789	18	whom	whom	WP
46545	1789	19	the	the	DT
46545	1789	20	management	management	NN
46545	1789	21	of	of	IN
46545	1789	22	the	the	DT
46545	1789	23	business	business	NN
46545	1789	24	is	be	VBZ
46545	1789	25	vested	vest	VBN
46545	1789	26	.	.	.
46545	1790	1	Members	member	NNS
46545	1790	2	,	,	,
46545	1790	3	as	as	IN
46545	1790	4	such	such	JJ
46545	1790	5	,	,	,
46545	1790	6	have	have	VBP
46545	1790	7	no	no	DT
46545	1790	8	authority	authority	NN
46545	1790	9	to	to	TO
46545	1790	10	bind	bind	VB
46545	1790	11	the	the	DT
46545	1790	12	company	company	NN
46545	1790	13	.	.	.
46545	1791	1	CREATION	creation	NN
46545	1791	2	OF	of	IN
46545	1791	3	CORPORATIONS	corporations	NN
46545	1791	4	=	=	NFP
46545	1791	5	5.=	5.=	CD
46545	1791	6	A	a	DT
46545	1791	7	corporation	corporation	NN
46545	1791	8	is	be	VBZ
46545	1791	9	created	create	VBN
46545	1791	10	by	by	IN
46545	1791	11	legislative	legislative	JJ
46545	1791	12	act	act	NN
46545	1791	13	.	.	.
46545	1792	1	Formerly	formerly	RB
46545	1792	2	each	each	DT
46545	1792	3	corporation	corporation	NN
46545	1792	4	received	receive	VBD
46545	1792	5	a	a	DT
46545	1792	6	special	special	JJ
46545	1792	7	charter	charter	NN
46545	1792	8	from	from	IN
46545	1792	9	the	the	DT
46545	1792	10	legislature	legislature	NN
46545	1792	11	of	of	IN
46545	1792	12	the	the	DT
46545	1792	13	state	state	NN
46545	1792	14	,	,	,
46545	1792	15	but	but	CC
46545	1792	16	as	as	IN
46545	1792	17	the	the	DT
46545	1792	18	advantages	advantage	NNS
46545	1792	19	of	of	IN
46545	1792	20	corporations	corporation	NNS
46545	1792	21	began	begin	VBD
46545	1792	22	to	to	TO
46545	1792	23	receive	receive	VB
46545	1792	24	universal	universal	JJ
46545	1792	25	recognition	recognition	NN
46545	1792	26	it	-PRON-	PRP
46545	1792	27	was	be	VBD
46545	1792	28	seen	see	VBN
46545	1792	29	that	that	IN
46545	1792	30	the	the	DT
46545	1792	31	delays	delay	NNS
46545	1792	32	incident	incident	NN
46545	1792	33	to	to	IN
46545	1792	34	the	the	DT
46545	1792	35	granting	granting	NN
46545	1792	36	of	of	IN
46545	1792	37	special	special	JJ
46545	1792	38	charters	charter	NNS
46545	1792	39	were	be	VBD
46545	1792	40	bound	bind	VBN
46545	1792	41	to	to	TO
46545	1792	42	work	work	VB
46545	1792	43	a	a	DT
46545	1792	44	hardship	hardship	NN
46545	1792	45	on	on	IN
46545	1792	46	those	those	DT
46545	1792	47	desiring	desire	VBG
46545	1792	48	to	to	TO
46545	1792	49	incorporate	incorporate	VB
46545	1792	50	.	.	.
46545	1793	1	Partly	partly	RB
46545	1793	2	to	to	TO
46545	1793	3	overcome	overcome	VB
46545	1793	4	this	this	DT
46545	1793	5	,	,	,
46545	1793	6	but	but	CC
46545	1793	7	more	more	RBR
46545	1793	8	particularly	particularly	RB
46545	1793	9	to	to	TO
46545	1793	10	insure	insure	VB
46545	1793	11	uniformity	uniformity	NN
46545	1793	12	in	in	IN
46545	1793	13	the	the	DT
46545	1793	14	rights	right	NNS
46545	1793	15	and	and	CC
46545	1793	16	privileges	privilege	NNS
46545	1793	17	of	of	IN
46545	1793	18	corporations	corporation	NNS
46545	1793	19	,	,	,
46545	1793	20	and	and	CC
46545	1793	21	to	to	TO
46545	1793	22	prevent	prevent	VB
46545	1793	23	the	the	DT
46545	1793	24	conferring	conferring	NN
46545	1793	25	of	of	IN
46545	1793	26	special	special	JJ
46545	1793	27	privileges	privilege	NNS
46545	1793	28	through	through	IN
46545	1793	29	special	special	JJ
46545	1793	30	charters	charter	NNS
46545	1793	31	,	,	,
46545	1793	32	the	the	DT
46545	1793	33	legislature	legislature	NN
46545	1793	34	of	of	IN
46545	1793	35	most	most	JJS
46545	1793	36	states	state	NNS
46545	1793	37	has	have	VBZ
46545	1793	38	enacted	enact	VBN
46545	1793	39	uniform	uniform	JJ
46545	1793	40	corporation	corporation	NN
46545	1793	41	laws	law	NNS
46545	1793	42	.	.	.
46545	1794	1	These	these	DT
46545	1794	2	statutes	statute	NNS
46545	1794	3	prescribe	prescribe	VBP
46545	1794	4	uniform	uniform	JJ
46545	1794	5	regulations	regulation	NNS
46545	1794	6	for	for	IN
46545	1794	7	the	the	DT
46545	1794	8	organization	organization	NN
46545	1794	9	of	of	IN
46545	1794	10	corporations	corporation	NNS
46545	1794	11	.	.	.
46545	1795	1	State	state	NN
46545	1795	2	constitutions	constitution	NNS
46545	1795	3	now	now	RB
46545	1795	4	very	very	RB
46545	1795	5	generally	generally	RB
46545	1795	6	prohibit	prohibit	VBP
46545	1795	7	the	the	DT
46545	1795	8	granting	granting	NN
46545	1795	9	of	of	IN
46545	1795	10	special	special	JJ
46545	1795	11	charters	charter	NNS
46545	1795	12	to	to	IN
46545	1795	13	private	private	JJ
46545	1795	14	corporations	corporation	NNS
46545	1795	15	.	.	.
46545	1796	1	=	=	NFP
46545	1796	2	6	6	CD
46545	1796	3	.	.	.
46545	1797	1	Requirements.=	Requirements.=	NNP
46545	1797	2	While	while	IN
46545	1797	3	every	every	DT
46545	1797	4	state	state	NN
46545	1797	5	has	have	VBZ
46545	1797	6	its	-PRON-	PRP$
46545	1797	7	own	own	JJ
46545	1797	8	corporation	corporation	NN
46545	1797	9	laws	law	NNS
46545	1797	10	,	,	,
46545	1797	11	the	the	DT
46545	1797	12	requirements	requirement	NNS
46545	1797	13	of	of	IN
46545	1797	14	corporations	corporation	NNS
46545	1797	15	are	be	VBP
46545	1797	16	in	in	IN
46545	1797	17	many	many	JJ
46545	1797	18	respects	respect	NNS
46545	1797	19	uniform	uniform	JJ
46545	1797	20	.	.	.
46545	1798	1	The	the	DT
46545	1798	2	law	law	NN
46545	1798	3	usually	usually	RB
46545	1798	4	provides	provide	VBZ
46545	1798	5	that	that	IN
46545	1798	6	a	a	DT
46545	1798	7	certificate	certificate	NN
46545	1798	8	of	of	IN
46545	1798	9	incorporation	incorporation	NN
46545	1798	10	shall	shall	MD
46545	1798	11	be	be	VB
46545	1798	12	filed	file	VBN
46545	1798	13	with	with	IN
46545	1798	14	the	the	DT
46545	1798	15	secretary	secretary	NNP
46545	1798	16	of	of	IN
46545	1798	17	state	state	NN
46545	1798	18	,	,	,
46545	1798	19	or	or	CC
46545	1798	20	some	some	DT
46545	1798	21	other	other	JJ
46545	1798	22	designated	designate	VBN
46545	1798	23	officer	officer	NN
46545	1798	24	.	.	.
46545	1799	1	This	this	DT
46545	1799	2	certificate	certificate	NN
46545	1799	3	must	must	MD
46545	1799	4	as	as	IN
46545	1799	5	a	a	DT
46545	1799	6	rule	rule	NN
46545	1799	7	state	state	NN
46545	1799	8	:	:	:
46545	1799	9	The	the	DT
46545	1799	10	name	name	NN
46545	1799	11	of	of	IN
46545	1799	12	the	the	DT
46545	1799	13	corporation	corporation	NN
46545	1799	14	;	;	:
46545	1799	15	The	the	DT
46545	1799	16	place	place	NN
46545	1799	17	of	of	IN
46545	1799	18	business	business	NN
46545	1799	19	,	,	,
46545	1799	20	where	where	WRB
46545	1799	21	its	-PRON-	PRP$
46545	1799	22	principal	principal	JJ
46545	1799	23	office	office	NN
46545	1799	24	is	be	VBZ
46545	1799	25	located	locate	VBN
46545	1799	26	;	;	:
46545	1799	27	The	the	DT
46545	1799	28	objects	object	NNS
46545	1799	29	of	of	IN
46545	1799	30	the	the	DT
46545	1799	31	corporation	corporation	NN
46545	1799	32	,	,	,
46545	1799	33	including	include	VBG
46545	1799	34	a	a	DT
46545	1799	35	statement	statement	NN
46545	1799	36	of	of	IN
46545	1799	37	the	the	DT
46545	1799	38	business	business	NN
46545	1799	39	in	in	IN
46545	1799	40	which	which	WDT
46545	1799	41	it	-PRON-	PRP
46545	1799	42	is	be	VBZ
46545	1799	43	to	to	TO
46545	1799	44	engage	engage	VB
46545	1799	45	;	;	:
46545	1799	46	The	the	DT
46545	1799	47	amount	amount	NN
46545	1799	48	of	of	IN
46545	1799	49	the	the	DT
46545	1799	50	capital	capital	NN
46545	1799	51	stock	stock	NN
46545	1799	52	,	,	,
46545	1799	53	and	and	CC
46545	1799	54	the	the	DT
46545	1799	55	number	number	NN
46545	1799	56	and	and	CC
46545	1799	57	par	par	NN
46545	1799	58	value	value	NN
46545	1799	59	of	of	IN
46545	1799	60	the	the	DT
46545	1799	61	shares	share	NNS
46545	1799	62	into	into	IN
46545	1799	63	which	which	WDT
46545	1799	64	it	-PRON-	PRP
46545	1799	65	is	be	VBZ
46545	1799	66	to	to	TO
46545	1799	67	be	be	VB
46545	1799	68	divided	divide	VBN
46545	1799	69	;	;	:
46545	1799	70	The	the	DT
46545	1799	71	period	period	NN
46545	1799	72	for	for	IN
46545	1799	73	which	which	WDT
46545	1799	74	the	the	DT
46545	1799	75	corporation	corporation	NN
46545	1799	76	is	be	VBZ
46545	1799	77	organized	organize	VBN
46545	1799	78	;	;	:
46545	1799	79	The	the	DT
46545	1799	80	number	number	NN
46545	1799	81	of	of	IN
46545	1799	82	its	-PRON-	PRP$
46545	1799	83	directors	director	NNS
46545	1799	84	and	and	CC
46545	1799	85	the	the	DT
46545	1799	86	names	name	NNS
46545	1799	87	of	of	IN
46545	1799	88	those	those	DT
46545	1799	89	who	who	WP
46545	1799	90	are	be	VBP
46545	1799	91	to	to	TO
46545	1799	92	serve	serve	VB
46545	1799	93	at	at	IN
46545	1799	94	the	the	DT
46545	1799	95	outset	outset	NN
46545	1799	96	;	;	:
46545	1799	97	The	the	DT
46545	1799	98	names	name	NNS
46545	1799	99	and	and	CC
46545	1799	100	addresses	address	NNS
46545	1799	101	of	of	IN
46545	1799	102	the	the	DT
46545	1799	103	original	original	JJ
46545	1799	104	incorporators	incorporator	NNS
46545	1799	105	with	with	IN
46545	1799	106	the	the	DT
46545	1799	107	number	number	NN
46545	1799	108	of	of	IN
46545	1799	109	shares	share	NNS
46545	1799	110	of	of	IN
46545	1799	111	the	the	DT
46545	1799	112	capital	capital	NN
46545	1799	113	stock	stock	NN
46545	1799	114	subscribed	subscribe	VBN
46545	1799	115	for	for	IN
46545	1799	116	by	by	IN
46545	1799	117	each	each	DT
46545	1799	118	.	.	.
46545	1800	1	The	the	DT
46545	1800	2	form	form	NN
46545	1800	3	of	of	IN
46545	1800	4	the	the	DT
46545	1800	5	certificate	certificate	NN
46545	1800	6	required	require	VBN
46545	1800	7	in	in	IN
46545	1800	8	the	the	DT
46545	1800	9	state	state	NN
46545	1800	10	of	of	IN
46545	1800	11	Illinois	Illinois	NNP
46545	1800	12	is	be	VBZ
46545	1800	13	shown	show	VBN
46545	1800	14	in	in	IN
46545	1800	15	the	the	DT
46545	1800	16	illustration	illustration	NN
46545	1800	17	,	,	,
46545	1800	18	p.	p.	NN
46545	1800	19	4	4	CD
46545	1800	20	.	.	.
46545	1801	1	STOCKHOLDERS	stockholder	NNS
46545	1801	2	=	=	NFP
46545	1801	3	7.=	7.=	.
46545	1801	4	The	the	DT
46545	1801	5	members	member	NNS
46545	1801	6	of	of	IN
46545	1801	7	a	a	DT
46545	1801	8	business	business	NN
46545	1801	9	corporation	corporation	NN
46545	1801	10	are	be	VBP
46545	1801	11	known	know	VBN
46545	1801	12	as	as	IN
46545	1801	13	stockholders	stockholder	NNS
46545	1801	14	or	or	CC
46545	1801	15	shareholders	shareholder	NNS
46545	1801	16	.	.	.
46545	1802	1	At	at	IN
46545	1802	2	the	the	DT
46545	1802	3	time	time	NN
46545	1802	4	of	of	IN
46545	1802	5	organization	organization	NN
46545	1802	6	the	the	DT
46545	1802	7	members	member	NNS
46545	1802	8	subscribe	subscribe	VBP
46545	1802	9	for	for	IN
46545	1802	10	the	the	DT
46545	1802	11	shares	share	NNS
46545	1802	12	of	of	IN
46545	1802	13	the	the	DT
46545	1802	14	capital	capital	NN
46545	1802	15	stock	stock	NN
46545	1802	16	agreeing	agree	VBG
46545	1802	17	to	to	TO
46545	1802	18	take	take	VB
46545	1802	19	and	and	CC
46545	1802	20	pay	pay	VB
46545	1802	21	for	for	IN
46545	1802	22	them	-PRON-	PRP
46545	1802	23	when	when	WRB
46545	1802	24	issued	issue	VBN
46545	1802	25	.	.	.
46545	1803	1	When	when	WRB
46545	1803	2	the	the	DT
46545	1803	3	stock	stock	NN
46545	1803	4	has	have	VBZ
46545	1803	5	been	be	VBN
46545	1803	6	delivered	deliver	VBN
46545	1803	7	and	and	CC
46545	1803	8	paid	pay	VBN
46545	1803	9	for	for	IN
46545	1803	10	,	,	,
46545	1803	11	the	the	DT
46545	1803	12	stockholder	stockholder	NN
46545	1803	13	is	be	VBZ
46545	1803	14	under	under	IN
46545	1803	15	no	no	DT
46545	1803	16	further	further	JJ
46545	1803	17	obligation	obligation	NN
46545	1803	18	,	,	,
46545	1803	19	unless	unless	IN
46545	1803	20	the	the	DT
46545	1803	21	stock	stock	NN
46545	1803	22	is	be	VBZ
46545	1803	23	by	by	IN
46545	1803	24	statute	statute	NN
46545	1803	25	or	or	CC
46545	1803	26	contract	contract	NN
46545	1803	27	subject	subject	NN
46545	1803	28	to	to	IN
46545	1803	29	assessment	assessment	NN
46545	1803	30	.	.	.
46545	1804	1	[	[	-LRB-
46545	1804	2	Illustration	illustration	NN
46545	1804	3	]	]	-RRB-
46545	1804	4	=	=	SYM
46545	1804	5	8	8	CD
46545	1804	6	.	.	.
46545	1805	1	Stock	stock	NN
46545	1805	2	Certificate.=	Certificate.=	VBD
46545	1805	3	When	when	WRB
46545	1805	4	a	a	DT
46545	1805	5	stockholder	stockholder	NN
46545	1805	6	has	have	VBZ
46545	1805	7	paid	pay	VBN
46545	1805	8	for	for	IN
46545	1805	9	his	-PRON-	PRP$
46545	1805	10	shares	share	NNS
46545	1805	11	a	a	DT
46545	1805	12	certificate	certificate	NN
46545	1805	13	,	,	,
46545	1805	14	known	know	VBN
46545	1805	15	as	as	IN
46545	1805	16	a	a	DT
46545	1805	17	stock	stock	NN
46545	1805	18	certificate	certificate	NN
46545	1805	19	,	,	,
46545	1805	20	is	be	VBZ
46545	1805	21	issued	issue	VBN
46545	1805	22	to	to	IN
46545	1805	23	him	-PRON-	PRP
46545	1805	24	.	.	.
46545	1806	1	This	this	DT
46545	1806	2	certificate	certificate	NN
46545	1806	3	is	be	VBZ
46545	1806	4	the	the	DT
46545	1806	5	written	write	VBN
46545	1806	6	evidence	evidence	NN
46545	1806	7	issued	issue	VBN
46545	1806	8	by	by	IN
46545	1806	9	the	the	DT
46545	1806	10	corporation	corporation	NN
46545	1806	11	that	that	IN
46545	1806	12	the	the	DT
46545	1806	13	person	person	NN
46545	1806	14	whose	whose	WP$
46545	1806	15	name	name	NN
46545	1806	16	appears	appear	VBZ
46545	1806	17	therein	therein	RB
46545	1806	18	is	be	VBZ
46545	1806	19	registered	register	VBN
46545	1806	20	on	on	IN
46545	1806	21	the	the	DT
46545	1806	22	company	company	NN
46545	1806	23	's	's	POS
46545	1806	24	books	book	NNS
46545	1806	25	as	as	IN
46545	1806	26	the	the	DT
46545	1806	27	owner	owner	NN
46545	1806	28	of	of	IN
46545	1806	29	shares	share	NNS
46545	1806	30	of	of	IN
46545	1806	31	the	the	DT
46545	1806	32	number	number	NN
46545	1806	33	and	and	CC
46545	1806	34	par	par	NN
46545	1806	35	value	value	NN
46545	1806	36	named	name	VBN
46545	1806	37	.	.	.
46545	1807	1	The	the	DT
46545	1807	2	owner	owner	NN
46545	1807	3	of	of	IN
46545	1807	4	a	a	DT
46545	1807	5	stock	stock	NN
46545	1807	6	certificate	certificate	NN
46545	1807	7	can	can	MD
46545	1807	8	transfer	transfer	VB
46545	1807	9	it	-PRON-	PRP
46545	1807	10	,	,	,
46545	1807	11	and	and	CC
46545	1807	12	the	the	DT
46545	1807	13	one	one	NN
46545	1807	14	to	to	TO
46545	1807	15	whom	whom	WP
46545	1807	16	it	-PRON-	PRP
46545	1807	17	is	be	VBZ
46545	1807	18	transferred	transfer	VBN
46545	1807	19	becomes	become	VBZ
46545	1807	20	a	a	DT
46545	1807	21	stockholder	stockholder	NN
46545	1807	22	.	.	.
46545	1808	1	Such	such	JJ
46545	1808	2	transfers	transfer	NNS
46545	1808	3	are	be	VBP
46545	1808	4	not	not	RB
46545	1808	5	complete	complete	JJ
46545	1808	6	,	,	,
46545	1808	7	however	however	RB
46545	1808	8	,	,	,
46545	1808	9	until	until	IN
46545	1808	10	registered	register	VBN
46545	1808	11	on	on	IN
46545	1808	12	the	the	DT
46545	1808	13	books	book	NNS
46545	1808	14	of	of	IN
46545	1808	15	the	the	DT
46545	1808	16	company	company	NN
46545	1808	17	.	.	.
46545	1809	1	A	a	DT
46545	1809	2	stock	stock	NN
46545	1809	3	certificate	certificate	NN
46545	1809	4	is	be	VBZ
46545	1809	5	not	not	RB
46545	1809	6	,	,	,
46545	1809	7	strictly	strictly	RB
46545	1809	8	speaking	speak	VBG
46545	1809	9	,	,	,
46545	1809	10	a	a	DT
46545	1809	11	negotiable	negotiable	JJ
46545	1809	12	instrument	instrument	NN
46545	1809	13	,	,	,
46545	1809	14	but	but	CC
46545	1809	15	it	-PRON-	PRP
46545	1809	16	is	be	VBZ
46545	1809	17	the	the	DT
46545	1809	18	custom	custom	NN
46545	1809	19	among	among	IN
46545	1809	20	business	business	NN
46545	1809	21	men	man	NNS
46545	1809	22	to	to	TO
46545	1809	23	indorse	indorse	VB
46545	1809	24	stock	stock	NN
46545	1809	25	certificates	certificate	NNS
46545	1809	26	in	in	IN
46545	1809	27	blank	blank	NNP
46545	1809	28	and	and	CC
46545	1809	29	transfer	transfer	VB
46545	1809	30	them	-PRON-	PRP
46545	1809	31	from	from	IN
46545	1809	32	hand	hand	NN
46545	1809	33	to	to	IN
46545	1809	34	hand	hand	NN
46545	1809	35	as	as	IN
46545	1809	36	negotiable	negotiable	JJ
46545	1809	37	instruments	instrument	NNS
46545	1809	38	,	,	,
46545	1809	39	until	until	IN
46545	1809	40	some	some	DT
46545	1809	41	one	one	NN
46545	1809	42	inserts	insert	VBZ
46545	1809	43	his	-PRON-	PRP$
46545	1809	44	own	own	JJ
46545	1809	45	name	name	NN
46545	1809	46	and	and	CC
46545	1809	47	has	have	VBZ
46545	1809	48	the	the	DT
46545	1809	49	transfer	transfer	NN
46545	1809	50	registered	register	VBN
46545	1809	51	on	on	IN
46545	1809	52	the	the	DT
46545	1809	53	books	book	NNS
46545	1809	54	of	of	IN
46545	1809	55	the	the	DT
46545	1809	56	company	company	NN
46545	1809	57	.	.	.
46545	1810	1	Such	such	JJ
46545	1810	2	indorsement	indorsement	NN
46545	1810	3	does	do	VBZ
46545	1810	4	not	not	RB
46545	1810	5	make	make	VB
46545	1810	6	a	a	DT
46545	1810	7	stock	stock	NN
46545	1810	8	certificate	certificate	NN
46545	1810	9	a	a	DT
46545	1810	10	negotiable	negotiable	JJ
46545	1810	11	instrument	instrument	NN
46545	1810	12	,	,	,
46545	1810	13	and	and	CC
46545	1810	14	the	the	DT
46545	1810	15	purchaser	purchaser	NN
46545	1810	16	can	can	MD
46545	1810	17	acquire	acquire	VB
46545	1810	18	no	no	DT
46545	1810	19	better	well	JJR
46545	1810	20	title	title	NN
46545	1810	21	than	than	IN
46545	1810	22	is	be	VBZ
46545	1810	23	possessed	possess	VBN
46545	1810	24	by	by	IN
46545	1810	25	the	the	DT
46545	1810	26	seller	seller	NN
46545	1810	27	.	.	.
46545	1811	1	Courts	court	NNS
46545	1811	2	have	have	VBP
46545	1811	3	held	hold	VBN
46545	1811	4	that	that	IN
46545	1811	5	the	the	DT
46545	1811	6	fact	fact	NN
46545	1811	7	that	that	IN
46545	1811	8	a	a	DT
46545	1811	9	certificate	certificate	NN
46545	1811	10	of	of	IN
46545	1811	11	stock	stock	NN
46545	1811	12	is	be	VBZ
46545	1811	13	not	not	RB
46545	1811	14	payable	payable	JJ
46545	1811	15	to	to	IN
46545	1811	16	bearer	bearer	NN
46545	1811	17	makes	make	VBZ
46545	1811	18	it	-PRON-	PRP
46545	1811	19	non	non	JJ
46545	1811	20	-	-	JJ
46545	1811	21	negotiable	negotiable	JJ
46545	1811	22	.	.	.
46545	1812	1	CAPITALIZATION	CAPITALIZATION	NNP
46545	1812	2	=	=	SYM
46545	1812	3	9.=	9.=	NN
46545	1812	4	This	this	DT
46545	1812	5	is	be	VBZ
46545	1812	6	the	the	DT
46545	1812	7	term	term	NN
46545	1812	8	commonly	commonly	RB
46545	1812	9	used	use	VBN
46545	1812	10	to	to	TO
46545	1812	11	designate	designate	VB
46545	1812	12	the	the	DT
46545	1812	13	amount	amount	NN
46545	1812	14	of	of	IN
46545	1812	15	stock	stock	NN
46545	1812	16	which	which	WDT
46545	1812	17	the	the	DT
46545	1812	18	company	company	NN
46545	1812	19	is	be	VBZ
46545	1812	20	authorized	authorize	VBN
46545	1812	21	to	to	TO
46545	1812	22	issue	issue	VB
46545	1812	23	.	.	.
46545	1813	1	It	-PRON-	PRP
46545	1813	2	may	may	MD
46545	1813	3	have	have	VB
46545	1813	4	little	little	JJ
46545	1813	5	reference	reference	NN
46545	1813	6	to	to	IN
46545	1813	7	the	the	DT
46545	1813	8	amount	amount	NN
46545	1813	9	subscribed	subscribe	VBN
46545	1813	10	or	or	CC
46545	1813	11	paid	pay	VBN
46545	1813	12	in	in	IN
46545	1813	13	,	,	,
46545	1813	14	for	for	IN
46545	1813	15	most	most	JJS
46545	1813	16	states	state	NNS
46545	1813	17	authorize	authorize	VBP
46545	1813	18	corporations	corporation	NNS
46545	1813	19	to	to	TO
46545	1813	20	begin	begin	VB
46545	1813	21	business	business	NN
46545	1813	22	as	as	RB
46545	1813	23	soon	soon	RB
46545	1813	24	as	as	IN
46545	1813	25	a	a	DT
46545	1813	26	certain	certain	JJ
46545	1813	27	number	number	NN
46545	1813	28	of	of	IN
46545	1813	29	shares	share	NNS
46545	1813	30	have	have	VBP
46545	1813	31	been	be	VBN
46545	1813	32	subscribed	subscribe	VBN
46545	1813	33	for	for	IN
46545	1813	34	,	,	,
46545	1813	35	or	or	CC
46545	1813	36	even	even	RB
46545	1813	37	when	when	WRB
46545	1813	38	only	only	RB
46545	1813	39	a	a	DT
46545	1813	40	small	small	JJ
46545	1813	41	part	part	NN
46545	1813	42	of	of	IN
46545	1813	43	the	the	DT
46545	1813	44	subscriptions	subscription	NNS
46545	1813	45	have	have	VBP
46545	1813	46	been	be	VBN
46545	1813	47	paid	pay	VBN
46545	1813	48	.	.	.
46545	1814	1	For	for	IN
46545	1814	2	instance	instance	NN
46545	1814	3	,	,	,
46545	1814	4	a	a	DT
46545	1814	5	company	company	NN
46545	1814	6	with	with	IN
46545	1814	7	an	an	DT
46545	1814	8	authorized	authorized	JJ
46545	1814	9	capitalization	capitalization	NN
46545	1814	10	of	of	IN
46545	1814	11	$	$	$
46545	1814	12	100,000	100,000	CD
46545	1814	13	may	may	MD
46545	1814	14	be	be	VB
46545	1814	15	permitted	permit	VBN
46545	1814	16	to	to	TO
46545	1814	17	commence	commence	VB
46545	1814	18	business	business	NN
46545	1814	19	as	as	RB
46545	1814	20	soon	soon	RB
46545	1814	21	as	as	IN
46545	1814	22	$	$	$
46545	1814	23	10,000	10,000	CD
46545	1814	24	has	have	VBZ
46545	1814	25	been	be	VBN
46545	1814	26	subscribed	subscribe	VBN
46545	1814	27	and	and	CC
46545	1814	28	$	$	$
46545	1814	29	1,000	1,000	CD
46545	1814	30	is	be	VBZ
46545	1814	31	actually	actually	RB
46545	1814	32	paid	pay	VBN
46545	1814	33	in	in	IN
46545	1814	34	.	.	.
46545	1815	1	=	=	SYM
46545	1815	2	10	10	CD
46545	1815	3	.	.	.
46545	1816	1	Capital	Capital	NNP
46545	1816	2	and	and	CC
46545	1816	3	Capital	Capital	NNP
46545	1816	4	Stock.=	Stock.=	NNP
46545	1816	5	The	the	DT
46545	1816	6	_	_	NNP
46545	1816	7	capital	capital	NN
46545	1816	8	_	_	NNP
46545	1816	9	of	of	IN
46545	1816	10	a	a	DT
46545	1816	11	corporation	corporation	NN
46545	1816	12	is	be	VBZ
46545	1816	13	usually	usually	RB
46545	1816	14	understood	understand	VBN
46545	1816	15	to	to	TO
46545	1816	16	mean	mean	VB
46545	1816	17	its	-PRON-	PRP$
46545	1816	18	assets	asset	NNS
46545	1816	19	,	,	,
46545	1816	20	and	and	CC
46545	1816	21	is	be	VBZ
46545	1816	22	a	a	DT
46545	1816	23	general	general	JJ
46545	1816	24	term	term	NN
46545	1816	25	covering	cover	VBG
46545	1816	26	all	all	DT
46545	1816	27	of	of	IN
46545	1816	28	its	-PRON-	PRP$
46545	1816	29	property	property	NN
46545	1816	30	of	of	IN
46545	1816	31	every	every	DT
46545	1816	32	nature	nature	NN
46545	1816	33	.	.	.
46545	1817	1	It	-PRON-	PRP
46545	1817	2	has	have	VBZ
46545	1817	3	no	no	DT
46545	1817	4	connection	connection	NN
46545	1817	5	with	with	IN
46545	1817	6	the	the	DT
46545	1817	7	capital	capital	NN
46545	1817	8	stock	stock	NN
46545	1817	9	authorized	authorize	VBN
46545	1817	10	or	or	CC
46545	1817	11	the	the	DT
46545	1817	12	number	number	NN
46545	1817	13	of	of	IN
46545	1817	14	shares	share	NNS
46545	1817	15	subscribed	subscribe	VBD
46545	1817	16	.	.	.
46545	1818	1	_	_	NNP
46545	1818	2	Capital	Capital	NNP
46545	1818	3	Stock	Stock	NNP
46545	1818	4	_	_	NNP
46545	1818	5	is	be	VBZ
46545	1818	6	a	a	DT
46545	1818	7	term	term	NN
46545	1818	8	used	use	VBN
46545	1818	9	in	in	IN
46545	1818	10	many	many	JJ
46545	1818	11	ways	way	NNS
46545	1818	12	each	each	DT
46545	1818	13	of	of	IN
46545	1818	14	which	which	WDT
46545	1818	15	implies	imply	VBZ
46545	1818	16	a	a	DT
46545	1818	17	different	different	JJ
46545	1818	18	meaning	meaning	NN
46545	1818	19	.	.	.
46545	1819	1	It	-PRON-	PRP
46545	1819	2	may	may	MD
46545	1819	3	mean	mean	VB
46545	1819	4	the	the	DT
46545	1819	5	amount	amount	NN
46545	1819	6	which	which	WDT
46545	1819	7	must	must	MD
46545	1819	8	be	be	VB
46545	1819	9	paid	pay	VBN
46545	1819	10	in	in	RP
46545	1819	11	before	before	IN
46545	1819	12	it	-PRON-	PRP
46545	1819	13	can	can	MD
46545	1819	14	transact	transact	VB
46545	1819	15	business	business	NN
46545	1819	16	as	as	IN
46545	1819	17	a	a	DT
46545	1819	18	corporation	corporation	NN
46545	1819	19	;	;	:
46545	1819	20	it	-PRON-	PRP
46545	1819	21	may	may	MD
46545	1819	22	mean	mean	VB
46545	1819	23	the	the	DT
46545	1819	24	capital	capital	NN
46545	1819	25	which	which	WDT
46545	1819	26	the	the	DT
46545	1819	27	corporation	corporation	NN
46545	1819	28	is	be	VBZ
46545	1819	29	authorized	authorize	VBN
46545	1819	30	to	to	TO
46545	1819	31	issue	issue	VB
46545	1819	32	;	;	:
46545	1819	33	it	-PRON-	PRP
46545	1819	34	may	may	MD
46545	1819	35	mean	mean	VB
46545	1819	36	the	the	DT
46545	1819	37	amount	amount	NN
46545	1819	38	subscribed	subscribe	VBD
46545	1819	39	regardless	regardless	RB
46545	1819	40	of	of	IN
46545	1819	41	the	the	DT
46545	1819	42	amount	amount	NN
46545	1819	43	actually	actually	RB
46545	1819	44	paid	pay	VBN
46545	1819	45	in	in	RB
46545	1819	46	;	;	:
46545	1819	47	or	or	CC
46545	1819	48	it	-PRON-	PRP
46545	1819	49	may	may	MD
46545	1819	50	mean	mean	VB
46545	1819	51	the	the	DT
46545	1819	52	amount	amount	NN
46545	1819	53	actually	actually	RB
46545	1819	54	paid	pay	VBN
46545	1819	55	in	in	IN
46545	1819	56	regardless	regardless	RB
46545	1819	57	of	of	IN
46545	1819	58	the	the	DT
46545	1819	59	amount	amount	NN
46545	1819	60	subscribed	subscribe	VBN
46545	1819	61	.	.	.
46545	1820	1	=	=	SYM
46545	1820	2	11	11	CD
46545	1820	3	.	.	.
46545	1821	1	Kinds	kind	NNS
46545	1821	2	of	of	IN
46545	1821	3	Stock.=	Stock.=	NNP
46545	1821	4	As	as	IN
46545	1821	5	a	a	DT
46545	1821	6	rule	rule	NN
46545	1821	7	the	the	DT
46545	1821	8	capital	capital	NN
46545	1821	9	stock	stock	NN
46545	1821	10	of	of	IN
46545	1821	11	a	a	DT
46545	1821	12	corporation	corporation	NN
46545	1821	13	is	be	VBZ
46545	1821	14	of	of	IN
46545	1821	15	two	two	CD
46545	1821	16	classes	class	NNS
46545	1821	17	--	--	:
46545	1821	18	common	common	JJ
46545	1821	19	and	and	CC
46545	1821	20	preferred	preferred	JJ
46545	1821	21	--	--	:
46545	1821	22	though	though	IN
46545	1821	23	not	not	RB
46545	1821	24	all	all	DT
46545	1821	25	corporations	corporation	NNS
46545	1821	26	issue	issue	VBP
46545	1821	27	both	both	DT
46545	1821	28	classes	class	NNS
46545	1821	29	.	.	.
46545	1822	1	_	_	NNP
46545	1822	2	Common	Common	NNP
46545	1822	3	Stock	Stock	NNP
46545	1822	4	_	_	NNP
46545	1822	5	is	be	VBZ
46545	1822	6	the	the	DT
46545	1822	7	stock	stock	NN
46545	1822	8	of	of	IN
46545	1822	9	a	a	DT
46545	1822	10	corporation	corporation	NN
46545	1822	11	issued	issue	VBN
46545	1822	12	to	to	IN
46545	1822	13	all	all	DT
46545	1822	14	stockholders	stockholder	NNS
46545	1822	15	under	under	IN
46545	1822	16	the	the	DT
46545	1822	17	same	same	JJ
46545	1822	18	conditions	condition	NNS
46545	1822	19	,	,	,
46545	1822	20	and	and	CC
46545	1822	21	which	which	WDT
46545	1822	22	is	be	VBZ
46545	1822	23	to	to	TO
46545	1822	24	share	share	VB
46545	1822	25	equally	equally	RB
46545	1822	26	in	in	IN
46545	1822	27	the	the	DT
46545	1822	28	dividends	dividend	NNS
46545	1822	29	.	.	.
46545	1823	1	_	_	NNP
46545	1823	2	Preferred	Preferred	NNP
46545	1823	3	Stock	Stock	NNP
46545	1823	4	_	_	NNP
46545	1823	5	is	be	VBZ
46545	1823	6	stock	stock	NN
46545	1823	7	which	which	WDT
46545	1823	8	gives	give	VBZ
46545	1823	9	its	-PRON-	PRP$
46545	1823	10	owner	owner	NN
46545	1823	11	certain	certain	JJ
46545	1823	12	preferences	preference	NNS
46545	1823	13	over	over	IN
46545	1823	14	the	the	DT
46545	1823	15	owners	owner	NNS
46545	1823	16	of	of	IN
46545	1823	17	common	common	JJ
46545	1823	18	stock	stock	NN
46545	1823	19	.	.	.
46545	1824	1	This	this	DT
46545	1824	2	preference	preference	NN
46545	1824	3	usually	usually	RB
46545	1824	4	consists	consist	VBZ
46545	1824	5	of	of	IN
46545	1824	6	a	a	DT
46545	1824	7	provision	provision	NN
46545	1824	8	for	for	IN
46545	1824	9	the	the	DT
46545	1824	10	payment	payment	NN
46545	1824	11	of	of	IN
46545	1824	12	certain	certain	JJ
46545	1824	13	dividends	dividend	NNS
46545	1824	14	out	out	IN
46545	1824	15	of	of	IN
46545	1824	16	the	the	DT
46545	1824	17	net	net	JJ
46545	1824	18	earnings	earning	NNS
46545	1824	19	of	of	IN
46545	1824	20	the	the	DT
46545	1824	21	business	business	NN
46545	1824	22	before	before	IN
46545	1824	23	any	any	DT
46545	1824	24	dividends	dividend	NNS
46545	1824	25	can	can	MD
46545	1824	26	be	be	VB
46545	1824	27	paid	pay	VBN
46545	1824	28	on	on	IN
46545	1824	29	common	common	JJ
46545	1824	30	stock	stock	NN
46545	1824	31	.	.	.
46545	1825	1	The	the	DT
46545	1825	2	officers	officer	NNS
46545	1825	3	of	of	IN
46545	1825	4	a	a	DT
46545	1825	5	corporation	corporation	NN
46545	1825	6	have	have	VBP
46545	1825	7	no	no	DT
46545	1825	8	power	power	NN
46545	1825	9	to	to	TO
46545	1825	10	issue	issue	VB
46545	1825	11	preferred	prefer	VBN
46545	1825	12	stock	stock	NN
46545	1825	13	unless	unless	IN
46545	1825	14	it	-PRON-	PRP
46545	1825	15	is	be	VBZ
46545	1825	16	provided	provide	VBN
46545	1825	17	for	for	IN
46545	1825	18	in	in	IN
46545	1825	19	the	the	DT
46545	1825	20	charter	charter	NN
46545	1825	21	.	.	.
46545	1826	1	Preferred	prefer	VBN
46545	1826	2	stock	stock	NN
46545	1826	3	may	may	MD
46545	1826	4	,	,	,
46545	1826	5	however	however	RB
46545	1826	6	,	,	,
46545	1826	7	be	be	VB
46545	1826	8	issued	issue	VBN
46545	1826	9	with	with	IN
46545	1826	10	the	the	DT
46545	1826	11	consent	consent	NN
46545	1826	12	of	of	IN
46545	1826	13	all	all	DT
46545	1826	14	common	common	JJ
46545	1826	15	stockholders	stockholder	NNS
46545	1826	16	.	.	.
46545	1827	1	Preferred	prefer	VBN
46545	1827	2	stock	stock	NN
46545	1827	3	falls	fall	VBZ
46545	1827	4	into	into	IN
46545	1827	5	subdivisions	subdivision	NNS
46545	1827	6	depending	depend	VBG
46545	1827	7	upon	upon	IN
46545	1827	8	its	-PRON-	PRP$
46545	1827	9	provisions	provision	NNS
46545	1827	10	as	as	IN
46545	1827	11	follows	follow	VBZ
46545	1827	12	:	:	:
46545	1827	13	_	_	NNP
46545	1827	14	Cumulative	Cumulative	NNP
46545	1827	15	_	_	NNP
46545	1827	16	preferred	prefer	VBD
46545	1827	17	stock	stock	NN
46545	1827	18	is	be	VBZ
46545	1827	19	stock	stock	NN
46545	1827	20	on	on	IN
46545	1827	21	which	which	WDT
46545	1827	22	the	the	DT
46545	1827	23	payment	payment	NN
46545	1827	24	of	of	IN
46545	1827	25	dividends	dividend	NNS
46545	1827	26	is	be	VBZ
46545	1827	27	not	not	RB
46545	1827	28	dependent	dependent	JJ
46545	1827	29	upon	upon	IN
46545	1827	30	the	the	DT
46545	1827	31	earnings	earning	NNS
46545	1827	32	of	of	IN
46545	1827	33	one	one	CD
46545	1827	34	year	year	NN
46545	1827	35	.	.	.
46545	1828	1	If	if	IN
46545	1828	2	a	a	DT
46545	1828	3	dividend	dividend	NN
46545	1828	4	is	be	VBZ
46545	1828	5	passed	pass	VBN
46545	1828	6	in	in	IN
46545	1828	7	one	one	CD
46545	1828	8	year	year	NN
46545	1828	9	or	or	CC
46545	1828	10	if	if	IN
46545	1828	11	not	not	RB
46545	1828	12	paid	pay	VBN
46545	1828	13	in	in	IN
46545	1828	14	full	full	JJ
46545	1828	15	,	,	,
46545	1828	16	it	-PRON-	PRP
46545	1828	17	must	must	MD
46545	1828	18	be	be	VB
46545	1828	19	paid	pay	VBN
46545	1828	20	from	from	IN
46545	1828	21	future	future	JJ
46545	1828	22	earnings	earning	NNS
46545	1828	23	before	before	IN
46545	1828	24	common	common	JJ
46545	1828	25	stock	stock	NN
46545	1828	26	can	can	MD
46545	1828	27	draw	draw	VB
46545	1828	28	dividends	dividend	NNS
46545	1828	29	.	.	.
46545	1829	1	_	_	NNP
46545	1829	2	Non	Non	NNP
46545	1829	3	-	-	JJ
46545	1829	4	cumulative	cumulative	JJ
46545	1829	5	_	_	NNP
46545	1829	6	preferred	prefer	VBN
46545	1829	7	stock	stock	NN
46545	1829	8	is	be	VBZ
46545	1829	9	stock	stock	NN
46545	1829	10	which	which	WDT
46545	1829	11	carries	carry	VBZ
46545	1829	12	a	a	DT
46545	1829	13	dividend	dividend	NN
46545	1829	14	preference	preference	NN
46545	1829	15	only	only	RB
46545	1829	16	in	in	IN
46545	1829	17	respect	respect	NN
46545	1829	18	to	to	IN
46545	1829	19	the	the	DT
46545	1829	20	earnings	earning	NNS
46545	1829	21	of	of	IN
46545	1829	22	the	the	DT
46545	1829	23	current	current	JJ
46545	1829	24	year	year	NN
46545	1829	25	.	.	.
46545	1830	1	While	while	IN
46545	1830	2	dividends	dividend	NNS
46545	1830	3	are	be	VBP
46545	1830	4	payable	payable	JJ
46545	1830	5	prior	prior	RB
46545	1830	6	to	to	IN
46545	1830	7	dividends	dividend	NNS
46545	1830	8	on	on	IN
46545	1830	9	common	common	JJ
46545	1830	10	stock	stock	NN
46545	1830	11	,	,	,
46545	1830	12	no	no	DT
46545	1830	13	liability	liability	NN
46545	1830	14	attaches	attach	VBZ
46545	1830	15	to	to	IN
46545	1830	16	the	the	DT
46545	1830	17	corporation	corporation	NN
46545	1830	18	if	if	IN
46545	1830	19	earnings	earning	NNS
46545	1830	20	in	in	IN
46545	1830	21	any	any	DT
46545	1830	22	year	year	NN
46545	1830	23	are	be	VBP
46545	1830	24	insufficient	insufficient	JJ
46545	1830	25	to	to	TO
46545	1830	26	pay	pay	VB
46545	1830	27	dividends	dividend	NNS
46545	1830	28	.	.	.
46545	1831	1	_	_	NNP
46545	1831	2	Guaranteed	Guaranteed	NNP
46545	1831	3	Stock	Stock	NNP
46545	1831	4	_	_	NNP
46545	1831	5	is	be	VBZ
46545	1831	6	another	another	DT
46545	1831	7	name	name	NN
46545	1831	8	for	for	IN
46545	1831	9	cumulative	cumulative	JJ
46545	1831	10	or	or	CC
46545	1831	11	non	non	JJ
46545	1831	12	-	-	JJ
46545	1831	13	cumulative	cumulative	JJ
46545	1831	14	preferred	preferred	JJ
46545	1831	15	stock	stock	NN
46545	1831	16	--	--	:
46545	1831	17	any	any	DT
46545	1831	18	stock	stock	NN
46545	1831	19	on	on	IN
46545	1831	20	which	which	WDT
46545	1831	21	the	the	DT
46545	1831	22	payment	payment	NN
46545	1831	23	of	of	IN
46545	1831	24	dividends	dividend	NNS
46545	1831	25	is	be	VBZ
46545	1831	26	guaranteed	guarantee	VBN
46545	1831	27	.	.	.
46545	1832	1	A	a	DT
46545	1832	2	corporation	corporation	NN
46545	1832	3	may	may	MD
46545	1832	4	issue	issue	VB
46545	1832	5	more	more	JJR
46545	1832	6	than	than	IN
46545	1832	7	one	one	CD
46545	1832	8	series	series	NN
46545	1832	9	of	of	IN
46545	1832	10	preferred	prefer	VBN
46545	1832	11	stock	stock	NN
46545	1832	12	,	,	,
46545	1832	13	as	as	IN
46545	1832	14	_	_	NNP
46545	1832	15	first	first	RB
46545	1832	16	preferred	prefer	VBN
46545	1832	17	_	_	NNP
46545	1832	18	,	,	,
46545	1832	19	_	_	NNP
46545	1832	20	second	second	JJ
46545	1832	21	preferred	prefer	VBN
46545	1832	22	_	_	NNP
46545	1832	23	,	,	,
46545	1832	24	etc	etc	FW
46545	1832	25	.	.	.
46545	1833	1	These	these	DT
46545	1833	2	issues	issue	NNS
46545	1833	3	take	take	VBP
46545	1833	4	preference	preference	NN
46545	1833	5	in	in	IN
46545	1833	6	the	the	DT
46545	1833	7	payment	payment	NN
46545	1833	8	of	of	IN
46545	1833	9	dividends	dividend	NNS
46545	1833	10	in	in	IN
46545	1833	11	the	the	DT
46545	1833	12	order	order	NN
46545	1833	13	of	of	IN
46545	1833	14	their	-PRON-	PRP$
46545	1833	15	priority	priority	NN
46545	1833	16	.	.	.
46545	1834	1	Dividends	dividend	NNS
46545	1834	2	must	must	MD
46545	1834	3	be	be	VB
46545	1834	4	paid	pay	VBN
46545	1834	5	on	on	IN
46545	1834	6	_	_	NNP
46545	1834	7	first	first	RB
46545	1834	8	preferred	prefer	VBN
46545	1834	9	_	_	NNP
46545	1834	10	before	before	IN
46545	1834	11	any	any	DT
46545	1834	12	surplus	surplus	NN
46545	1834	13	is	be	VBZ
46545	1834	14	available	available	JJ
46545	1834	15	for	for	IN
46545	1834	16	the	the	DT
46545	1834	17	payment	payment	NN
46545	1834	18	of	of	IN
46545	1834	19	dividends	dividend	NNS
46545	1834	20	on	on	IN
46545	1834	21	_	_	NNP
46545	1834	22	second	second	JJ
46545	1834	23	preferred	preferred	JJ
46545	1834	24	_	_	NNP
46545	1834	25	.	.	.
46545	1835	1	=	=	SYM
46545	1835	2	12	12	CD
46545	1835	3	.	.	.
46545	1836	1	Treasury	Treasury	NNP
46545	1836	2	Stock.=	Stock.=	NNP
46545	1836	3	This	this	DT
46545	1836	4	is	be	VBZ
46545	1836	5	stock	stock	NN
46545	1836	6	subscribed	subscribe	VBN
46545	1836	7	for	for	IN
46545	1836	8	and	and	CC
46545	1836	9	issued	issue	VBN
46545	1836	10	which	which	WDT
46545	1836	11	has	have	VBZ
46545	1836	12	been	be	VBN
46545	1836	13	acquired	acquire	VBN
46545	1836	14	by	by	IN
46545	1836	15	the	the	DT
46545	1836	16	corporation	corporation	NN
46545	1836	17	either	either	CC
46545	1836	18	by	by	IN
46545	1836	19	purchase	purchase	NN
46545	1836	20	or	or	CC
46545	1836	21	donation	donation	NN
46545	1836	22	.	.	.
46545	1837	1	The	the	DT
46545	1837	2	term	term	NN
46545	1837	3	is	be	VBZ
46545	1837	4	often	often	RB
46545	1837	5	erroneously	erroneously	RB
46545	1837	6	applied	apply	VBN
46545	1837	7	to	to	IN
46545	1837	8	that	that	DT
46545	1837	9	part	part	NN
46545	1837	10	of	of	IN
46545	1837	11	the	the	DT
46545	1837	12	authorized	authorize	VBN
46545	1837	13	capital	capital	NN
46545	1837	14	stock	stock	NN
46545	1837	15	which	which	WDT
46545	1837	16	has	have	VBZ
46545	1837	17	never	never	RB
46545	1837	18	been	be	VBN
46545	1837	19	issued	issue	VBN
46545	1837	20	,	,	,
46545	1837	21	and	and	CC
46545	1837	22	the	the	DT
46545	1837	23	error	error	NN
46545	1837	24	has	have	VBZ
46545	1837	25	even	even	RB
46545	1837	26	been	be	VBN
46545	1837	27	made	make	VBN
46545	1837	28	of	of	IN
46545	1837	29	referring	refer	VBG
46545	1837	30	to	to	IN
46545	1837	31	it	-PRON-	PRP
46545	1837	32	as	as	IN
46545	1837	33	unsubscribed	unsubscribed	JJ
46545	1837	34	stock	stock	NN
46545	1837	35	.	.	.
46545	1838	1	Treasury	Treasury	NNP
46545	1838	2	stock	stock	NN
46545	1838	3	is	be	VBZ
46545	1838	4	an	an	DT
46545	1838	5	asset	asset	NN
46545	1838	6	and	and	CC
46545	1838	7	should	should	MD
46545	1838	8	be	be	VB
46545	1838	9	so	so	RB
46545	1838	10	treated	treat	VBN
46545	1838	11	on	on	IN
46545	1838	12	the	the	DT
46545	1838	13	books	book	NNS
46545	1838	14	of	of	IN
46545	1838	15	the	the	DT
46545	1838	16	corporation	corporation	NN
46545	1838	17	.	.	.
46545	1839	1	Unsubscribed	unsubscribed	JJ
46545	1839	2	or	or	CC
46545	1839	3	unissued	unissued	JJ
46545	1839	4	stock	stock	NN
46545	1839	5	is	be	VBZ
46545	1839	6	in	in	IN
46545	1839	7	no	no	DT
46545	1839	8	sense	sense	NN
46545	1839	9	an	an	DT
46545	1839	10	asset	asset	NN
46545	1839	11	;	;	:
46545	1839	12	or	or	CC
46545	1839	13	as	as	IN
46545	1839	14	one	one	CD
46545	1839	15	writer	writer	NN
46545	1839	16	puts	put	VBZ
46545	1839	17	it	-PRON-	PRP
46545	1839	18	,	,	,
46545	1839	19	no	no	DT
46545	1839	20	more	more	RBR
46545	1839	21	an	an	DT
46545	1839	22	asset	asset	NN
46545	1839	23	than	than	IN
46545	1839	24	the	the	DT
46545	1839	25	power	power	NN
46545	1839	26	of	of	IN
46545	1839	27	a	a	DT
46545	1839	28	person	person	NN
46545	1839	29	to	to	TO
46545	1839	30	issue	issue	VB
46545	1839	31	notes	note	NNS
46545	1839	32	is	be	VBZ
46545	1839	33	an	an	DT
46545	1839	34	asset	asset	NN
46545	1839	35	.	.	.
46545	1840	1	=	=	SYM
46545	1840	2	13	13	CD
46545	1840	3	.	.	.
46545	1841	1	Watered	water	VBN
46545	1841	2	Stock.=	Stock.=	NNP
46545	1841	3	Any	any	DT
46545	1841	4	stock	stock	NN
46545	1841	5	which	which	WDT
46545	1841	6	is	be	VBZ
46545	1841	7	not	not	RB
46545	1841	8	represented	represent	VBN
46545	1841	9	by	by	IN
46545	1841	10	actual	actual	JJ
46545	1841	11	assets	asset	NNS
46545	1841	12	is	be	VBZ
46545	1841	13	called	call	VBN
46545	1841	14	watered	water	VBN
46545	1841	15	stock	stock	NN
46545	1841	16	.	.	.
46545	1842	1	It	-PRON-	PRP
46545	1842	2	is	be	VBZ
46545	1842	3	usually	usually	RB
46545	1842	4	represented	represent	VBN
46545	1842	5	by	by	IN
46545	1842	6	fictitious	fictitious	JJ
46545	1842	7	assets	asset	NNS
46545	1842	8	--	--	:
46545	1842	9	as	as	IN
46545	1842	10	patents	patent	NNS
46545	1842	11	,	,	,
46545	1842	12	copyrights	copyright	NNS
46545	1842	13	,	,	,
46545	1842	14	franchises	franchise	NNS
46545	1842	15	,	,	,
46545	1842	16	promotion	promotion	NN
46545	1842	17	expense	expense	NN
46545	1842	18	,	,	,
46545	1842	19	goodwill	goodwill	NN
46545	1842	20	,	,	,
46545	1842	21	etc	etc	FW
46545	1842	22	.	.	.
46545	1843	1	STOCK	STOCK	NNP
46545	1843	2	SUBSCRIPTIONS	subscriptions	NN
46545	1843	3	=	=	SYM
46545	1843	4	14.=	14.=	VBZ
46545	1843	5	It	-PRON-	PRP
46545	1843	6	is	be	VBZ
46545	1843	7	customary	customary	JJ
46545	1843	8	for	for	IN
46545	1843	9	the	the	DT
46545	1843	10	first	first	NNP
46545	1843	11	board	board	NNP
46545	1843	12	of	of	IN
46545	1843	13	directors	director	NNS
46545	1843	14	to	to	IN
46545	1843	15	state	state	NN
46545	1843	16	by	by	IN
46545	1843	17	resolution	resolution	NN
46545	1843	18	in	in	IN
46545	1843	19	what	what	WDT
46545	1843	20	manner	manner	NN
46545	1843	21	the	the	DT
46545	1843	22	stock	stock	NN
46545	1843	23	is	be	VBZ
46545	1843	24	to	to	TO
46545	1843	25	be	be	VB
46545	1843	26	disposed	dispose	VBN
46545	1843	27	of	of	IN
46545	1843	28	;	;	:
46545	1843	29	if	if	IN
46545	1843	30	subscriptions	subscription	NNS
46545	1843	31	are	be	VBP
46545	1843	32	to	to	TO
46545	1843	33	be	be	VB
46545	1843	34	received	receive	VBN
46545	1843	35	;	;	:
46545	1843	36	if	if	IN
46545	1843	37	subscriptions	subscription	NNS
46545	1843	38	are	be	VBP
46545	1843	39	to	to	TO
46545	1843	40	be	be	VB
46545	1843	41	paid	pay	VBN
46545	1843	42	immediately	immediately	RB
46545	1843	43	or	or	CC
46545	1843	44	in	in	IN
46545	1843	45	installments	installment	NNS
46545	1843	46	.	.	.
46545	1844	1	When	when	WRB
46545	1844	2	the	the	DT
46545	1844	3	certificate	certificate	NN
46545	1844	4	of	of	IN
46545	1844	5	incorporation	incorporation	NN
46545	1844	6	has	have	VBZ
46545	1844	7	been	be	VBN
46545	1844	8	filed	file	VBN
46545	1844	9	the	the	DT
46545	1844	10	subscription	subscription	NN
46545	1844	11	list	list	NN
46545	1844	12	is	be	VBZ
46545	1844	13	opened	open	VBN
46545	1844	14	.	.	.
46545	1845	1	This	this	DT
46545	1845	2	may	may	MD
46545	1845	3	be	be	VB
46545	1845	4	in	in	IN
46545	1845	5	book	book	NN
46545	1845	6	form	form	NN
46545	1845	7	,	,	,
46545	1845	8	or	or	CC
46545	1845	9	a	a	DT
46545	1845	10	written	write	VBN
46545	1845	11	or	or	CC
46545	1845	12	printed	print	VBN
46545	1845	13	list	list	NN
46545	1845	14	.	.	.
46545	1846	1	The	the	DT
46545	1846	2	following	follow	VBG
46545	1846	3	is	be	VBZ
46545	1846	4	a	a	DT
46545	1846	5	common	common	JJ
46545	1846	6	form	form	NN
46545	1846	7	of	of	IN
46545	1846	8	stock	stock	NN
46545	1846	9	subscription:--	subscription:--	''
46545	1846	10	We	-PRON-	PRP
46545	1846	11	,	,	,
46545	1846	12	the	the	DT
46545	1846	13	undersigned	undersigned	JJ
46545	1846	14	,	,	,
46545	1846	15	do	do	VBP
46545	1846	16	hereby	hereby	RB
46545	1846	17	subscribe	subscribe	VB
46545	1846	18	to	to	IN
46545	1846	19	the	the	DT
46545	1846	20	capital	capital	NN
46545	1846	21	stock	stock	NN
46545	1846	22	of	of	IN
46545	1846	23	the	the	DT
46545	1846	24	--------company	--------company	NN
46545	1846	25	,	,	,
46545	1846	26	organized	organize	VBN
46545	1846	27	under	under	IN
46545	1846	28	the	the	DT
46545	1846	29	laws	law	NNS
46545	1846	30	of	of	IN
46545	1846	31	the	the	DT
46545	1846	32	state	state	NN
46545	1846	33	of	of	IN
46545	1846	34	--------in	--------in	NNP
46545	1846	35	the	the	DT
46545	1846	36	amount	amount	NN
46545	1846	37	set	set	VBN
46545	1846	38	forth	forth	RP
46545	1846	39	below	below	RB
46545	1846	40	,	,	,
46545	1846	41	and	and	CC
46545	1846	42	severally	severally	RB
46545	1846	43	agree	agree	VBP
46545	1846	44	to	to	TO
46545	1846	45	pay	pay	VB
46545	1846	46	the	the	DT
46545	1846	47	amount	amount	NN
46545	1846	48	of	of	IN
46545	1846	49	such	such	JJ
46545	1846	50	subscription	subscription	NN
46545	1846	51	as	as	IN
46545	1846	52	follows	follow	VBZ
46545	1846	53	:	:	:
46545	1846	54	When	when	WRB
46545	1846	55	the	the	DT
46545	1846	56	board	board	NN
46545	1846	57	of	of	IN
46545	1846	58	directors	director	NNS
46545	1846	59	shall	shall	MD
46545	1846	60	,	,	,
46545	1846	61	through	through	IN
46545	1846	62	its	-PRON-	PRP$
46545	1846	63	secretary	secretary	NN
46545	1846	64	or	or	CC
46545	1846	65	treasurer	treasurer	NN
46545	1846	66	,	,	,
46545	1846	67	certify	certify	VB
46545	1846	68	that	that	IN
46545	1846	69	there	there	EX
46545	1846	70	has	have	VBZ
46545	1846	71	been	be	VBN
46545	1846	72	subscribed----%	subscribed----%	CD
46545	1846	73	of	of	IN
46545	1846	74	the	the	DT
46545	1846	75	authorized	authorize	VBN
46545	1846	76	capital	capital	NN
46545	1846	77	of	of	IN
46545	1846	78	$	$	$
46545	1846	79	--------	--------	NFP
46545	1846	80	,	,	,
46545	1846	81	then	then	RB
46545	1846	82	we	-PRON-	PRP
46545	1846	83	severally	severally	RB
46545	1846	84	agree	agree	VBP
46545	1846	85	to	to	IN
46545	1846	86	pay----%	pay----%	NNP
46545	1846	87	of	of	IN
46545	1846	88	said	said	JJ
46545	1846	89	subscriptions	subscription	NNS
46545	1846	90	,	,	,
46545	1846	91	and	and	CC
46545	1846	92	to	to	TO
46545	1846	93	pay	pay	VB
46545	1846	94	a	a	DT
46545	1846	95	further----%	further----%	NN
46545	1846	96	on	on	IN
46545	1846	97	the----day	the----day	NNP
46545	1846	98	of	of	IN
46545	1846	99	each	each	DT
46545	1846	100	month	month	NN
46545	1846	101	thereafter	thereafter	RB
46545	1846	102	,	,	,
46545	1846	103	until	until	IN
46545	1846	104	the	the	DT
46545	1846	105	full	full	JJ
46545	1846	106	amount	amount	NN
46545	1846	107	of	of	IN
46545	1846	108	such	such	JJ
46545	1846	109	subscriptions	subscription	NNS
46545	1846	110	shall	shall	MD
46545	1846	111	have	have	VB
46545	1846	112	been	be	VBN
46545	1846	113	paid	pay	VBN
46545	1846	114	.	.	.
46545	1847	1	[	[	-LRB-
46545	1847	2	Illustration	illustration	NN
46545	1847	3	]	]	-RRB-
46545	1847	4	MANAGEMENT	MANAGEMENT	NNP
46545	1847	5	OF	of	IN
46545	1847	6	CORPORATIONS	corporations	NN
46545	1847	7	=	=	SYM
46545	1847	8	15.=	15.=	CD
46545	1847	9	The	the	DT
46545	1847	10	affairs	affair	NNS
46545	1847	11	of	of	IN
46545	1847	12	a	a	DT
46545	1847	13	corporation	corporation	NN
46545	1847	14	are	be	VBP
46545	1847	15	managed	manage	VBN
46545	1847	16	by	by	IN
46545	1847	17	its	-PRON-	PRP$
46545	1847	18	directors	director	NNS
46545	1847	19	who	who	WP
46545	1847	20	are	be	VBP
46545	1847	21	elected	elect	VBN
46545	1847	22	by	by	IN
46545	1847	23	the	the	DT
46545	1847	24	stockholders	stockholder	NNS
46545	1847	25	.	.	.
46545	1848	1	A	a	DT
46545	1848	2	director	director	NN
46545	1848	3	has	have	VBZ
46545	1848	4	no	no	DT
46545	1848	5	authority	authority	NN
46545	1848	6	individually	individually	RB
46545	1848	7	to	to	TO
46545	1848	8	bind	bind	VB
46545	1848	9	the	the	DT
46545	1848	10	company	company	NN
46545	1848	11	.	.	.
46545	1849	1	He	-PRON-	PRP
46545	1849	2	can	can	MD
46545	1849	3	only	only	RB
46545	1849	4	act	act	VB
46545	1849	5	in	in	IN
46545	1849	6	conjunction	conjunction	NN
46545	1849	7	with	with	IN
46545	1849	8	other	other	JJ
46545	1849	9	directors	director	NNS
46545	1849	10	in	in	IN
46545	1849	11	regular	regular	JJ
46545	1849	12	meeting	meeting	NN
46545	1849	13	as	as	IN
46545	1849	14	provided	provide	VBN
46545	1849	15	by	by	IN
46545	1849	16	the	the	DT
46545	1849	17	by	by	NN
46545	1849	18	-	-	HYPH
46545	1849	19	laws	law	NNS
46545	1849	20	.	.	.
46545	1850	1	The	the	DT
46545	1850	2	acts	act	NNS
46545	1850	3	of	of	IN
46545	1850	4	the	the	DT
46545	1850	5	board	board	NN
46545	1850	6	are	be	VBP
46545	1850	7	effected	effect	VBN
46545	1850	8	by	by	IN
46545	1850	9	orders	order	NNS
46545	1850	10	or	or	CC
46545	1850	11	resolutions	resolution	NNS
46545	1850	12	passed	pass	VBN
46545	1850	13	at	at	IN
46545	1850	14	such	such	JJ
46545	1850	15	meetings	meeting	NNS
46545	1850	16	.	.	.
46545	1851	1	The	the	DT
46545	1851	2	number	number	NN
46545	1851	3	of	of	IN
46545	1851	4	directors	director	NNS
46545	1851	5	constituting	constitute	VBG
46545	1851	6	the	the	DT
46545	1851	7	board	board	NN
46545	1851	8	and	and	CC
46545	1851	9	the	the	DT
46545	1851	10	number	number	NN
46545	1851	11	required	require	VBN
46545	1851	12	to	to	TO
46545	1851	13	form	form	VB
46545	1851	14	a	a	DT
46545	1851	15	quorum	quorum	NN
46545	1851	16	is	be	VBZ
46545	1851	17	specified	specify	VBN
46545	1851	18	in	in	IN
46545	1851	19	the	the	DT
46545	1851	20	by	by	NN
46545	1851	21	-	-	HYPH
46545	1851	22	laws	law	NNS
46545	1851	23	.	.	.
46545	1852	1	Directors	director	NNS
46545	1852	2	must	must	MD
46545	1852	3	attend	attend	VB
46545	1852	4	meetings	meeting	NNS
46545	1852	5	in	in	IN
46545	1852	6	person	person	NN
46545	1852	7	to	to	TO
46545	1852	8	be	be	VB
46545	1852	9	entitled	entitle	VBN
46545	1852	10	to	to	TO
46545	1852	11	vote	vote	VB
46545	1852	12	.	.	.
46545	1853	1	They	-PRON-	PRP
46545	1853	2	can	can	MD
46545	1853	3	not	not	RB
46545	1853	4	be	be	VB
46545	1853	5	represented	represent	VBN
46545	1853	6	by	by	IN
46545	1853	7	proxy	proxy	NN
46545	1853	8	.	.	.
46545	1854	1	Since	since	IN
46545	1854	2	it	-PRON-	PRP
46545	1854	3	is	be	VBZ
46545	1854	4	not	not	RB
46545	1854	5	practicable	practicable	JJ
46545	1854	6	for	for	IN
46545	1854	7	the	the	DT
46545	1854	8	directors	director	NNS
46545	1854	9	to	to	TO
46545	1854	10	attend	attend	VB
46545	1854	11	to	to	IN
46545	1854	12	all	all	DT
46545	1854	13	of	of	IN
46545	1854	14	the	the	DT
46545	1854	15	details	detail	NNS
46545	1854	16	,	,	,
46545	1854	17	they	-PRON-	PRP
46545	1854	18	usually	usually	RB
46545	1854	19	delegate	delegate	VBP
46545	1854	20	to	to	IN
46545	1854	21	their	-PRON-	PRP$
46545	1854	22	officers	officer	NNS
46545	1854	23	authority	authority	NN
46545	1854	24	to	to	TO
46545	1854	25	transact	transact	VB
46545	1854	26	all	all	DT
46545	1854	27	of	of	IN
46545	1854	28	the	the	DT
46545	1854	29	every	every	DT
46545	1854	30	day	day	NN
46545	1854	31	business	business	NN
46545	1854	32	of	of	IN
46545	1854	33	the	the	DT
46545	1854	34	company	company	NN
46545	1854	35	.	.	.
46545	1855	1	In	in	IN
46545	1855	2	larger	large	JJR
46545	1855	3	corporations	corporation	NNS
46545	1855	4	the	the	DT
46545	1855	5	directors	director	NNS
46545	1855	6	organize	organize	VBP
46545	1855	7	themselves	-PRON-	PRP
46545	1855	8	into	into	IN
46545	1855	9	subcommittees	subcommittee	NNS
46545	1855	10	as	as	IN
46545	1855	11	executive	executive	NN
46545	1855	12	committee	committee	NN
46545	1855	13	,	,	,
46545	1855	14	finance	finance	NNP
46545	1855	15	committee	committee	NNP
46545	1855	16	,	,	,
46545	1855	17	etc	etc	FW
46545	1855	18	.	.	.
46545	1856	1	In	in	IN
46545	1856	2	small	small	JJ
46545	1856	3	corporations	corporation	NNS
46545	1856	4	these	these	DT
46545	1856	5	committees	committee	NNS
46545	1856	6	are	be	VBP
46545	1856	7	unnecessary	unnecessary	JJ
46545	1856	8	,	,	,
46545	1856	9	their	-PRON-	PRP$
46545	1856	10	acts	act	NNS
46545	1856	11	being	be	VBG
46545	1856	12	performed	perform	VBN
46545	1856	13	by	by	IN
46545	1856	14	the	the	DT
46545	1856	15	board	board	NN
46545	1856	16	of	of	IN
46545	1856	17	directors	director	NNS
46545	1856	18	.	.	.
46545	1857	1	=	=	SYM
46545	1857	2	16	16	CD
46545	1857	3	.	.	.
46545	1858	1	Powers	power	NNS
46545	1858	2	of	of	IN
46545	1858	3	Directors	Directors	NNPS
46545	1858	4	and	and	CC
46545	1858	5	Officers.=	officers.=	VB
46545	1858	6	The	the	DT
46545	1858	7	powers	power	NNS
46545	1858	8	of	of	IN
46545	1858	9	the	the	DT
46545	1858	10	directors	director	NNS
46545	1858	11	are	be	VBP
46545	1858	12	extensive	extensive	JJ
46545	1858	13	and	and	CC
46545	1858	14	are	be	VBP
46545	1858	15	prescribed	prescribe	VBN
46545	1858	16	by	by	IN
46545	1858	17	the	the	DT
46545	1858	18	charter	charter	NN
46545	1858	19	and	and	CC
46545	1858	20	by	by	NNS
46545	1858	21	-	-	HYPH
46545	1858	22	laws	law	NNS
46545	1858	23	.	.	.
46545	1859	1	The	the	DT
46545	1859	2	directors	director	NNS
46545	1859	3	have	have	VBP
46545	1859	4	the	the	DT
46545	1859	5	power	power	NN
46545	1859	6	to	to	TO
46545	1859	7	bind	bind	VB
46545	1859	8	the	the	DT
46545	1859	9	corporation	corporation	NN
46545	1859	10	in	in	IN
46545	1859	11	all	all	DT
46545	1859	12	its	-PRON-	PRP$
46545	1859	13	dealings	dealing	NNS
46545	1859	14	with	with	IN
46545	1859	15	other	other	JJ
46545	1859	16	persons	person	NNS
46545	1859	17	or	or	CC
46545	1859	18	corporations	corporation	NNS
46545	1859	19	.	.	.
46545	1860	1	The	the	DT
46545	1860	2	powers	power	NNS
46545	1860	3	of	of	IN
46545	1860	4	the	the	DT
46545	1860	5	stockholders	stockholder	NNS
46545	1860	6	are	be	VBP
46545	1860	7	limited	limited	JJ
46545	1860	8	to	to	IN
46545	1860	9	the	the	DT
46545	1860	10	election	election	NN
46545	1860	11	of	of	IN
46545	1860	12	the	the	DT
46545	1860	13	directors	director	NNS
46545	1860	14	;	;	:
46545	1860	15	but	but	CC
46545	1860	16	as	as	IN
46545	1860	17	the	the	DT
46545	1860	18	directors	director	NNS
46545	1860	19	are	be	VBP
46545	1860	20	elected	elect	VBN
46545	1860	21	by	by	IN
46545	1860	22	a	a	DT
46545	1860	23	majority	majority	NN
46545	1860	24	of	of	IN
46545	1860	25	the	the	DT
46545	1860	26	stockholders	stockholder	NNS
46545	1860	27	,	,	,
46545	1860	28	the	the	DT
46545	1860	29	power	power	NN
46545	1860	30	to	to	TO
46545	1860	31	control	control	VB
46545	1860	32	the	the	DT
46545	1860	33	corporation	corporation	NN
46545	1860	34	through	through	IN
46545	1860	35	the	the	DT
46545	1860	36	election	election	NN
46545	1860	37	of	of	IN
46545	1860	38	a	a	DT
46545	1860	39	board	board	NN
46545	1860	40	of	of	IN
46545	1860	41	directors	director	NNS
46545	1860	42	who	who	WP
46545	1860	43	will	will	MD
46545	1860	44	respect	respect	VB
46545	1860	45	their	-PRON-	PRP$
46545	1860	46	wishes	wish	NNS
46545	1860	47	is	be	VBZ
46545	1860	48	thus	thus	RB
46545	1860	49	conveyed	convey	VBN
46545	1860	50	to	to	IN
46545	1860	51	a	a	DT
46545	1860	52	majority	majority	NN
46545	1860	53	of	of	IN
46545	1860	54	the	the	DT
46545	1860	55	stockholders	stockholder	NNS
46545	1860	56	.	.	.
46545	1861	1	Being	be	VBG
46545	1861	2	representatives	representative	NNS
46545	1861	3	of	of	IN
46545	1861	4	the	the	DT
46545	1861	5	stockholders	stockholder	NNS
46545	1861	6	as	as	IN
46545	1861	7	a	a	DT
46545	1861	8	body	body	NN
46545	1861	9	,	,	,
46545	1861	10	the	the	DT
46545	1861	11	directors	director	NNS
46545	1861	12	must	must	MD
46545	1861	13	at	at	IN
46545	1861	14	all	all	DT
46545	1861	15	times	time	NNS
46545	1861	16	be	be	VB
46545	1861	17	governed	govern	VBN
46545	1861	18	by	by	IN
46545	1861	19	what	what	WP
46545	1861	20	they	-PRON-	PRP
46545	1861	21	honestly	honestly	RB
46545	1861	22	consider	consider	VBP
46545	1861	23	the	the	DT
46545	1861	24	wishes	wish	NNS
46545	1861	25	of	of	IN
46545	1861	26	the	the	DT
46545	1861	27	majority	majority	NN
46545	1861	28	.	.	.
46545	1862	1	Directors	director	NNS
46545	1862	2	have	have	VBP
46545	1862	3	the	the	DT
46545	1862	4	power	power	NN
46545	1862	5	to	to	TO
46545	1862	6	make	make	VB
46545	1862	7	contracts	contract	NNS
46545	1862	8	with	with	IN
46545	1862	9	the	the	DT
46545	1862	10	corporation	corporation	NN
46545	1862	11	only	only	RB
46545	1862	12	when	when	WRB
46545	1862	13	they	-PRON-	PRP
46545	1862	14	are	be	VBP
46545	1862	15	manifestly	manifestly	RB
46545	1862	16	fair	fair	JJ
46545	1862	17	contracts	contract	NNS
46545	1862	18	.	.	.
46545	1863	1	For	for	IN
46545	1863	2	example	example	NN
46545	1863	3	,	,	,
46545	1863	4	when	when	WRB
46545	1863	5	not	not	RB
46545	1863	6	otherwise	otherwise	RB
46545	1863	7	provided	provide	VBN
46545	1863	8	for	for	IN
46545	1863	9	,	,	,
46545	1863	10	they	-PRON-	PRP
46545	1863	11	may	may	MD
46545	1863	12	fix	fix	VB
46545	1863	13	a	a	DT
46545	1863	14	fair	fair	JJ
46545	1863	15	compensation	compensation	NN
46545	1863	16	for	for	IN
46545	1863	17	their	-PRON-	PRP$
46545	1863	18	services	service	NNS
46545	1863	19	and	and	CC
46545	1863	20	for	for	IN
46545	1863	21	the	the	DT
46545	1863	22	services	service	NNS
46545	1863	23	of	of	IN
46545	1863	24	their	-PRON-	PRP$
46545	1863	25	officers	officer	NNS
46545	1863	26	.	.	.
46545	1864	1	Except	except	IN
46545	1864	2	in	in	IN
46545	1864	3	cases	case	NNS
46545	1864	4	of	of	IN
46545	1864	5	actual	actual	JJ
46545	1864	6	fraud	fraud	NN
46545	1864	7	,	,	,
46545	1864	8	it	-PRON-	PRP
46545	1864	9	is	be	VBZ
46545	1864	10	for	for	IN
46545	1864	11	the	the	DT
46545	1864	12	majority	majority	NN
46545	1864	13	of	of	IN
46545	1864	14	stockholders	stockholder	NNS
46545	1864	15	to	to	TO
46545	1864	16	complain	complain	VB
46545	1864	17	of	of	IN
46545	1864	18	such	such	JJ
46545	1864	19	contracts	contract	NNS
46545	1864	20	,	,	,
46545	1864	21	and	and	CC
46545	1864	22	they	-PRON-	PRP
46545	1864	23	have	have	VBP
46545	1864	24	the	the	DT
46545	1864	25	power	power	NN
46545	1864	26	to	to	TO
46545	1864	27	remove	remove	VB
46545	1864	28	offending	offend	VBG
46545	1864	29	directors	director	NNS
46545	1864	30	.	.	.
46545	1865	1	Officers	officer	NNS
46545	1865	2	of	of	IN
46545	1865	3	a	a	DT
46545	1865	4	corporation	corporation	NN
46545	1865	5	are	be	VBP
46545	1865	6	its	-PRON-	PRP$
46545	1865	7	agents	agent	NNS
46545	1865	8	and	and	CC
46545	1865	9	have	have	VBP
46545	1865	10	limited	limit	VBN
46545	1865	11	powers	power	NNS
46545	1865	12	,	,	,
46545	1865	13	usually	usually	RB
46545	1865	14	prescribed	prescribe	VBN
46545	1865	15	by	by	IN
46545	1865	16	the	the	DT
46545	1865	17	by	by	NN
46545	1865	18	-	-	HYPH
46545	1865	19	laws	law	NNS
46545	1865	20	.	.	.
46545	1866	1	When	when	WRB
46545	1866	2	not	not	RB
46545	1866	3	so	so	RB
46545	1866	4	specified	specified	JJ
46545	1866	5	,	,	,
46545	1866	6	they	-PRON-	PRP
46545	1866	7	are	be	VBP
46545	1866	8	prescribed	prescribe	VBN
46545	1866	9	by	by	IN
46545	1866	10	the	the	DT
46545	1866	11	directors	director	NNS
46545	1866	12	.	.	.
46545	1867	1	It	-PRON-	PRP
46545	1867	2	is	be	VBZ
46545	1867	3	not	not	RB
46545	1867	4	always	always	RB
46545	1867	5	necessary	necessary	JJ
46545	1867	6	that	that	IN
46545	1867	7	all	all	DT
46545	1867	8	of	of	IN
46545	1867	9	the	the	DT
46545	1867	10	powers	power	NNS
46545	1867	11	of	of	IN
46545	1867	12	an	an	DT
46545	1867	13	officer	officer	NN
46545	1867	14	be	be	VB
46545	1867	15	specified	specify	VBN
46545	1867	16	in	in	IN
46545	1867	17	detail	detail	NN
46545	1867	18	.	.	.
46545	1868	1	If	if	IN
46545	1868	2	an	an	DT
46545	1868	3	officer	officer	NN
46545	1868	4	has	have	VBZ
46545	1868	5	been	be	VBN
46545	1868	6	accustomed	accustom	VBN
46545	1868	7	to	to	TO
46545	1868	8	perform	perform	VB
46545	1868	9	certain	certain	JJ
46545	1868	10	acts	act	NNS
46545	1868	11	with	with	IN
46545	1868	12	the	the	DT
46545	1868	13	knowledge	knowledge	NN
46545	1868	14	and	and	CC
46545	1868	15	consent	consent	NN
46545	1868	16	of	of	IN
46545	1868	17	the	the	DT
46545	1868	18	directors	director	NNS
46545	1868	19	,	,	,
46545	1868	20	his	-PRON-	PRP$
46545	1868	21	acts	act	NNS
46545	1868	22	become	become	VBP
46545	1868	23	binding	bind	VBG
46545	1868	24	on	on	IN
46545	1868	25	the	the	DT
46545	1868	26	corporation	corporation	NN
46545	1868	27	.	.	.
46545	1869	1	The	the	DT
46545	1869	2	title	title	NN
46545	1869	3	of	of	IN
46545	1869	4	an	an	DT
46545	1869	5	office	office	NN
46545	1869	6	does	do	VBZ
46545	1869	7	not	not	RB
46545	1869	8	necessarily	necessarily	RB
46545	1869	9	convey	convey	VB
46545	1869	10	any	any	DT
46545	1869	11	special	special	JJ
46545	1869	12	powers	power	NNS
46545	1869	13	.	.	.
46545	1870	1	For	for	IN
46545	1870	2	example	example	NN
46545	1870	3	,	,	,
46545	1870	4	while	while	IN
46545	1870	5	it	-PRON-	PRP
46545	1870	6	is	be	VBZ
46545	1870	7	customary	customary	JJ
46545	1870	8	for	for	IN
46545	1870	9	the	the	DT
46545	1870	10	directors	director	NNS
46545	1870	11	to	to	TO
46545	1870	12	confer	confer	VB
46545	1870	13	special	special	JJ
46545	1870	14	powers	power	NNS
46545	1870	15	on	on	IN
46545	1870	16	the	the	DT
46545	1870	17	president	president	NN
46545	1870	18	,	,	,
46545	1870	19	his	-PRON-	PRP$
46545	1870	20	title	title	NN
46545	1870	21	does	do	VBZ
46545	1870	22	not	not	RB
46545	1870	23	make	make	VB
46545	1870	24	him	-PRON-	PRP
46545	1870	25	,	,	,
46545	1870	26	in	in	IN
46545	1870	27	the	the	DT
46545	1870	28	corporation	corporation	NN
46545	1870	29	's	's	POS
46545	1870	30	dealings	dealing	NNS
46545	1870	31	with	with	IN
46545	1870	32	the	the	DT
46545	1870	33	public	public	NN
46545	1870	34	,	,	,
46545	1870	35	an	an	DT
46545	1870	36	agent	agent	NN
46545	1870	37	of	of	IN
46545	1870	38	higher	high	JJR
46545	1870	39	grade	grade	NN
46545	1870	40	than	than	IN
46545	1870	41	the	the	DT
46545	1870	42	secretary	secretary	NN
46545	1870	43	,	,	,
46545	1870	44	treasurer	treasurer	NN
46545	1870	45	,	,	,
46545	1870	46	or	or	CC
46545	1870	47	any	any	DT
46545	1870	48	other	other	JJ
46545	1870	49	officer	officer	NN
46545	1870	50	.	.	.
46545	1871	1	[	[	-LRB-
46545	1871	2	Illustration	illustration	NN
46545	1871	3	:	:	:
46545	1871	4	THE	the	DT
46545	1871	5	SUPERINTENDENT	SUPERINTENDENT	NNP
46545	1871	6	'S	's	POS
46545	1871	7	OFFICE	office	NN
46545	1871	8	,	,	,
46545	1871	9	DOBIE	DOBIE	NNP
46545	1871	10	FOUNDRY	FOUNDRY	NNP
46545	1871	11	&	&	CC
46545	1871	12	MACHINE	MACHINE	NNP
46545	1871	13	CO	CO	NNP
46545	1871	14	.	.	NNP
46545	1871	15	,	,	,
46545	1871	16	NIAGARA	NIAGARA	NNP
46545	1871	17	FALLS	FALLS	NNP
46545	1871	18	,	,	,
46545	1871	19	N.	N.	NNP
46545	1872	1	Y.	Y.	NNP
46545	1872	2	]	]	-RRB-
46545	1873	1	=	=	NFP
46545	1873	2	17	17	CD
46545	1873	3	.	.	.
46545	1874	1	Powers	power	NNS
46545	1874	2	of	of	IN
46545	1874	3	Corporations.=	Corporations.=	NNP
46545	1874	4	As	as	IN
46545	1874	5	such	such	JJ
46545	1874	6	,	,	,
46545	1874	7	a	a	DT
46545	1874	8	corporation	corporation	NN
46545	1874	9	possesses	possess	VBZ
46545	1874	10	certain	certain	JJ
46545	1874	11	necessary	necessary	JJ
46545	1874	12	powers	power	NNS
46545	1874	13	,	,	,
46545	1874	14	and	and	CC
46545	1874	15	such	such	JJ
46545	1874	16	other	other	JJ
46545	1874	17	special	special	JJ
46545	1874	18	powers	power	NNS
46545	1874	19	as	as	IN
46545	1874	20	may	may	MD
46545	1874	21	be	be	VB
46545	1874	22	conferred	confer	VBN
46545	1874	23	by	by	IN
46545	1874	24	its	-PRON-	PRP$
46545	1874	25	charter	charter	NN
46545	1874	26	.	.	.
46545	1875	1	To	to	TO
46545	1875	2	have	have	VB
46545	1875	3	a	a	DT
46545	1875	4	corporate	corporate	JJ
46545	1875	5	name	name	NN
46545	1875	6	which	which	WDT
46545	1875	7	can	can	MD
46545	1875	8	only	only	RB
46545	1875	9	be	be	VB
46545	1875	10	changed	change	VBN
46545	1875	11	by	by	IN
46545	1875	12	law	law	NN
46545	1875	13	.	.	.
46545	1876	1	To	to	TO
46545	1876	2	sue	sue	VB
46545	1876	3	and	and	CC
46545	1876	4	be	be	VB
46545	1876	5	sued	sue	VBN
46545	1876	6	.	.	.
46545	1877	1	To	to	TO
46545	1877	2	possess	possess	VB
46545	1877	3	a	a	DT
46545	1877	4	corporate	corporate	JJ
46545	1877	5	seal	seal	NN
46545	1877	6	.	.	.
46545	1878	1	To	to	TO
46545	1878	2	appoint	appoint	VB
46545	1878	3	the	the	DT
46545	1878	4	necessary	necessary	JJ
46545	1878	5	officers	officer	NNS
46545	1878	6	for	for	IN
46545	1878	7	the	the	DT
46545	1878	8	conduct	conduct	NN
46545	1878	9	of	of	IN
46545	1878	10	its	-PRON-	PRP$
46545	1878	11	business	business	NN
46545	1878	12	.	.	.
46545	1879	1	To	to	TO
46545	1879	2	enact	enact	VB
46545	1879	3	by	by	IN
46545	1879	4	-	-	HYPH
46545	1879	5	laws	law	NNS
46545	1879	6	necessary	necessary	JJ
46545	1879	7	for	for	IN
46545	1879	8	the	the	DT
46545	1879	9	management	management	NN
46545	1879	10	of	of	IN
46545	1879	11	its	-PRON-	PRP$
46545	1879	12	business	business	NN
46545	1879	13	,	,	,
46545	1879	14	for	for	IN
46545	1879	15	transferring	transferring	NN
46545	1879	16	of	of	IN
46545	1879	17	its	-PRON-	PRP$
46545	1879	18	stock	stock	NN
46545	1879	19	,	,	,
46545	1879	20	for	for	IN
46545	1879	21	calling	call	VBG
46545	1879	22	of	of	IN
46545	1879	23	meetings	meeting	NNS
46545	1879	24	,	,	,
46545	1879	25	etc	etc	FW
46545	1879	26	.	.	.
46545	1880	1	To	to	TO
46545	1880	2	acquire	acquire	VB
46545	1880	3	and	and	CC
46545	1880	4	dispose	dispose	VB
46545	1880	5	of	of	IN
46545	1880	6	such	such	JJ
46545	1880	7	property	property	NN
46545	1880	8	as	as	IN
46545	1880	9	may	may	MD
46545	1880	10	be	be	VB
46545	1880	11	necessary	necessary	JJ
46545	1880	12	for	for	IN
46545	1880	13	the	the	DT
46545	1880	14	conduct	conduct	NN
46545	1880	15	of	of	IN
46545	1880	16	the	the	DT
46545	1880	17	business	business	NN
46545	1880	18	for	for	IN
46545	1880	19	which	which	WDT
46545	1880	20	it	-PRON-	PRP
46545	1880	21	is	be	VBZ
46545	1880	22	organized	organize	VBN
46545	1880	23	.	.	.
46545	1881	1	To	to	TO
46545	1881	2	make	make	VB
46545	1881	3	contracts	contract	NNS
46545	1881	4	necessary	necessary	JJ
46545	1881	5	for	for	IN
46545	1881	6	the	the	DT
46545	1881	7	carrying	carrying	NN
46545	1881	8	out	out	IN
46545	1881	9	of	of	IN
46545	1881	10	its	-PRON-	PRP$
46545	1881	11	purposes	purpose	NNS
46545	1881	12	.	.	.
46545	1882	1	In	in	IN
46545	1882	2	general	general	JJ
46545	1882	3	a	a	DT
46545	1882	4	corporation	corporation	NN
46545	1882	5	can	can	MD
46545	1882	6	engage	engage	VB
46545	1882	7	in	in	IN
46545	1882	8	no	no	DT
46545	1882	9	other	other	JJ
46545	1882	10	business	business	NN
46545	1882	11	than	than	IN
46545	1882	12	that	that	DT
46545	1882	13	specified	specify	VBD
46545	1882	14	in	in	IN
46545	1882	15	its	-PRON-	PRP$
46545	1882	16	charter	charter	NN
46545	1882	17	,	,	,
46545	1882	18	but	but	CC
46545	1882	19	it	-PRON-	PRP
46545	1882	20	is	be	VBZ
46545	1882	21	granted	grant	VBN
46545	1882	22	certain	certain	JJ
46545	1882	23	incidental	incidental	JJ
46545	1882	24	powers	power	NNS
46545	1882	25	necessary	necessary	JJ
46545	1882	26	to	to	TO
46545	1882	27	carry	carry	VB
46545	1882	28	out	out	RP
46545	1882	29	its	-PRON-	PRP$
46545	1882	30	original	original	JJ
46545	1882	31	purpose	purpose	NN
46545	1882	32	.	.	.
46545	1883	1	=	=	NFP
46545	1883	2	18	18	CD
46545	1883	3	.	.	.
46545	1884	1	Stockholder	Stockholder	NNP
46545	1884	2	's	's	POS
46545	1884	3	Rights.=	rights.=	NN
46545	1884	4	Each	each	DT
46545	1884	5	stockholder	stockholder	NN
46545	1884	6	has	have	VBZ
46545	1884	7	the	the	DT
46545	1884	8	right	right	NN
46545	1884	9	to	to	TO
46545	1884	10	have	have	VB
46545	1884	11	a	a	DT
46545	1884	12	certificate	certificate	NN
46545	1884	13	of	of	IN
46545	1884	14	stock	stock	NN
46545	1884	15	issued	issue	VBN
46545	1884	16	to	to	IN
46545	1884	17	him	-PRON-	PRP
46545	1884	18	;	;	:
46545	1884	19	to	to	TO
46545	1884	20	vote	vote	VB
46545	1884	21	at	at	IN
46545	1884	22	meetings	meeting	NNS
46545	1884	23	of	of	IN
46545	1884	24	stockholders	stockholder	NNS
46545	1884	25	;	;	:
46545	1884	26	to	to	TO
46545	1884	27	inspect	inspect	VB
46545	1884	28	the	the	DT
46545	1884	29	books	book	NNS
46545	1884	30	of	of	IN
46545	1884	31	the	the	DT
46545	1884	32	company	company	NN
46545	1884	33	;	;	:
46545	1884	34	to	to	TO
46545	1884	35	participate	participate	VB
46545	1884	36	in	in	IN
46545	1884	37	dividends	dividend	NNS
46545	1884	38	;	;	:
46545	1884	39	to	to	TO
46545	1884	40	invoke	invoke	VB
46545	1884	41	the	the	DT
46545	1884	42	aid	aid	NN
46545	1884	43	of	of	IN
46545	1884	44	the	the	DT
46545	1884	45	courts	court	NNS
46545	1884	46	in	in	IN
46545	1884	47	restraining	restrain	VBG
46545	1884	48	the	the	DT
46545	1884	49	directors	director	NNS
46545	1884	50	from	from	IN
46545	1884	51	committing	commit	VBG
46545	1884	52	a	a	DT
46545	1884	53	breach	breach	NN
46545	1884	54	of	of	IN
46545	1884	55	trust	trust	NN
46545	1884	56	.	.	.
46545	1885	1	DIVIDENDS	dividend	NNS
46545	1885	2	=	=	SYM
46545	1885	3	19.=	19.=	CD
46545	1885	4	Every	every	DT
46545	1885	5	business	business	NN
46545	1885	6	corporation	corporation	NN
46545	1885	7	is	be	VBZ
46545	1885	8	conducted	conduct	VBN
46545	1885	9	with	with	IN
46545	1885	10	a	a	DT
46545	1885	11	view	view	NN
46545	1885	12	to	to	IN
46545	1885	13	earning	earn	VBG
46545	1885	14	profits	profit	NNS
46545	1885	15	.	.	.
46545	1886	1	When	when	WRB
46545	1886	2	such	such	JJ
46545	1886	3	profits	profit	NNS
46545	1886	4	are	be	VBP
46545	1886	5	distributed	distribute	VBN
46545	1886	6	to	to	IN
46545	1886	7	its	-PRON-	PRP$
46545	1886	8	stockholders	stockholder	NNS
46545	1886	9	they	-PRON-	PRP
46545	1886	10	are	be	VBP
46545	1886	11	called	call	VBN
46545	1886	12	dividends	dividend	NNS
46545	1886	13	,	,	,
46545	1886	14	but	but	CC
46545	1886	15	stockholders	stockholder	NNS
46545	1886	16	can	can	MD
46545	1886	17	not	not	RB
46545	1886	18	participate	participate	VB
46545	1886	19	in	in	IN
46545	1886	20	the	the	DT
46545	1886	21	profits	profit	NNS
46545	1886	22	until	until	IN
46545	1886	23	a	a	DT
46545	1886	24	dividend	dividend	NN
46545	1886	25	has	have	VBZ
46545	1886	26	been	be	VBN
46545	1886	27	declared	declare	VBN
46545	1886	28	by	by	IN
46545	1886	29	the	the	DT
46545	1886	30	directors	director	NNS
46545	1886	31	.	.	.
46545	1887	1	The	the	DT
46545	1887	2	law	law	NN
46545	1887	3	specifies	specify	VBZ
46545	1887	4	that	that	IN
46545	1887	5	dividends	dividend	NNS
46545	1887	6	must	must	MD
46545	1887	7	be	be	VB
46545	1887	8	paid	pay	VBN
46545	1887	9	out	out	IN
46545	1887	10	of	of	IN
46545	1887	11	the	the	DT
46545	1887	12	net	net	JJ
46545	1887	13	surplus	surplus	NN
46545	1887	14	of	of	IN
46545	1887	15	the	the	DT
46545	1887	16	company	company	NN
46545	1887	17	,	,	,
46545	1887	18	and	and	CC
46545	1887	19	provides	provide	VBZ
46545	1887	20	a	a	DT
46545	1887	21	penalty	penalty	NN
46545	1887	22	for	for	IN
46545	1887	23	their	-PRON-	PRP$
46545	1887	24	payment	payment	NN
46545	1887	25	out	out	IN
46545	1887	26	of	of	IN
46545	1887	27	capital	capital	NN
46545	1887	28	.	.	.
46545	1888	1	Therefore	therefore	RB
46545	1888	2	,	,	,
46545	1888	3	before	before	IN
46545	1888	4	declaring	declare	VBG
46545	1888	5	a	a	DT
46545	1888	6	dividend	dividend	NN
46545	1888	7	,	,	,
46545	1888	8	the	the	DT
46545	1888	9	directors	director	NNS
46545	1888	10	must	must	MD
46545	1888	11	be	be	VB
46545	1888	12	provided	provide	VBN
46545	1888	13	with	with	IN
46545	1888	14	a	a	DT
46545	1888	15	balance	balance	NN
46545	1888	16	sheet	sheet	NN
46545	1888	17	and	and	CC
46545	1888	18	use	use	VBP
46545	1888	19	every	every	DT
46545	1888	20	care	care	NN
46545	1888	21	to	to	TO
46545	1888	22	determine	determine	VB
46545	1888	23	that	that	IN
46545	1888	24	a	a	DT
46545	1888	25	surplus	surplus	NN
46545	1888	26	actually	actually	RB
46545	1888	27	exists	exist	VBZ
46545	1888	28	.	.	.
46545	1889	1	For	for	IN
46545	1889	2	dividend	dividend	NN
46545	1889	3	purposes	purpose	NNS
46545	1889	4	,	,	,
46545	1889	5	surplus	surplus	NN
46545	1889	6	is	be	VBZ
46545	1889	7	usually	usually	RB
46545	1889	8	considered	consider	VBN
46545	1889	9	that	that	DT
46545	1889	10	part	part	NN
46545	1889	11	of	of	IN
46545	1889	12	the	the	DT
46545	1889	13	profits	profit	NNS
46545	1889	14	remaining	remain	VBG
46545	1889	15	after	after	IN
46545	1889	16	paying	pay	VBG
46545	1889	17	expenses	expense	NNS
46545	1889	18	and	and	CC
46545	1889	19	providing	provide	VBG
46545	1889	20	the	the	DT
46545	1889	21	necessary	necessary	JJ
46545	1889	22	reserve	reserve	NN
46545	1889	23	to	to	TO
46545	1889	24	cover	cover	VB
46545	1889	25	depreciation	depreciation	NN
46545	1889	26	of	of	IN
46545	1889	27	machinery	machinery	NN
46545	1889	28	and	and	CC
46545	1889	29	buildings	building	NNS
46545	1889	30	and	and	CC
46545	1889	31	losses	loss	NNS
46545	1889	32	from	from	IN
46545	1889	33	uncollectable	uncollectable	JJ
46545	1889	34	accounts	account	NNS
46545	1889	35	.	.	.
46545	1890	1	Sometimes	sometimes	RB
46545	1890	2	a	a	DT
46545	1890	3	further	further	JJ
46545	1890	4	provision	provision	NN
46545	1890	5	is	be	VBZ
46545	1890	6	made	make	VBN
46545	1890	7	in	in	IN
46545	1890	8	the	the	DT
46545	1890	9	by	by	NN
46545	1890	10	-	-	HYPH
46545	1890	11	laws	law	NNS
46545	1890	12	for	for	IN
46545	1890	13	the	the	DT
46545	1890	14	creation	creation	NN
46545	1890	15	of	of	IN
46545	1890	16	a	a	DT
46545	1890	17	sinking	sink	VBG
46545	1890	18	fund	fund	NN
46545	1890	19	for	for	IN
46545	1890	20	the	the	DT
46545	1890	21	payment	payment	NN
46545	1890	22	of	of	IN
46545	1890	23	bonds	bond	NNS
46545	1890	24	.	.	.
46545	1891	1	The	the	DT
46545	1891	2	times	time	NNS
46545	1891	3	for	for	IN
46545	1891	4	the	the	DT
46545	1891	5	payment	payment	NN
46545	1891	6	of	of	IN
46545	1891	7	dividends	dividend	NNS
46545	1891	8	are	be	VBP
46545	1891	9	fixed	fix	VBN
46545	1891	10	in	in	IN
46545	1891	11	the	the	DT
46545	1891	12	certificate	certificate	NN
46545	1891	13	of	of	IN
46545	1891	14	incorporation	incorporation	NN
46545	1891	15	or	or	CC
46545	1891	16	the	the	DT
46545	1891	17	by	by	NN
46545	1891	18	-	-	HYPH
46545	1891	19	laws	law	NNS
46545	1891	20	.	.	.
46545	1892	1	Provision	provision	NN
46545	1892	2	is	be	VBZ
46545	1892	3	usually	usually	RB
46545	1892	4	made	make	VBN
46545	1892	5	for	for	IN
46545	1892	6	the	the	DT
46545	1892	7	payment	payment	NN
46545	1892	8	of	of	IN
46545	1892	9	dividends	dividend	NNS
46545	1892	10	either	either	CC
46545	1892	11	quarterly	quarterly	JJ
46545	1892	12	,	,	,
46545	1892	13	semi	semi	RB
46545	1892	14	-	-	RB
46545	1892	15	annually	annually	RB
46545	1892	16	,	,	,
46545	1892	17	or	or	CC
46545	1892	18	annually	annually	RB
46545	1892	19	.	.	.
46545	1893	1	Directors	director	NNS
46545	1893	2	have	have	VBP
46545	1893	3	full	full	JJ
46545	1893	4	discretion	discretion	NN
46545	1893	5	in	in	IN
46545	1893	6	the	the	DT
46545	1893	7	declaration	declaration	NN
46545	1893	8	of	of	IN
46545	1893	9	dividends	dividend	NNS
46545	1893	10	and	and	CC
46545	1893	11	,	,	,
46545	1893	12	so	so	RB
46545	1893	13	long	long	RB
46545	1893	14	as	as	IN
46545	1893	15	they	-PRON-	PRP
46545	1893	16	are	be	VBP
46545	1893	17	acting	act	VBG
46545	1893	18	in	in	IN
46545	1893	19	good	good	JJ
46545	1893	20	faith	faith	NN
46545	1893	21	,	,	,
46545	1893	22	may	may	MD
46545	1893	23	add	add	VB
46545	1893	24	profits	profit	NNS
46545	1893	25	to	to	IN
46545	1893	26	capital	capital	NN
46545	1893	27	instead	instead	RB
46545	1893	28	of	of	IN
46545	1893	29	declaring	declare	VBG
46545	1893	30	a	a	DT
46545	1893	31	dividend	dividend	NN
46545	1893	32	.	.	.
46545	1894	1	When	when	WRB
46545	1894	2	the	the	DT
46545	1894	3	directors	director	NNS
46545	1894	4	have	have	VBP
46545	1894	5	,	,	,
46545	1894	6	by	by	IN
46545	1894	7	proper	proper	JJ
46545	1894	8	resolution	resolution	NN
46545	1894	9	,	,	,
46545	1894	10	stated	state	VBD
46545	1894	11	that	that	IN
46545	1894	12	the	the	DT
46545	1894	13	surplus	surplus	NN
46545	1894	14	,	,	,
46545	1894	15	or	or	CC
46545	1894	16	a	a	DT
46545	1894	17	part	part	NN
46545	1894	18	of	of	IN
46545	1894	19	the	the	DT
46545	1894	20	surplus	surplus	NN
46545	1894	21	,	,	,
46545	1894	22	shall	shall	MD
46545	1894	23	be	be	VB
46545	1894	24	distributed	distribute	VBN
46545	1894	25	to	to	IN
46545	1894	26	the	the	DT
46545	1894	27	stockholders	stockholder	NNS
46545	1894	28	,	,	,
46545	1894	29	a	a	DT
46545	1894	30	dividend	dividend	NN
46545	1894	31	is	be	VBZ
46545	1894	32	said	say	VBN
46545	1894	33	to	to	TO
46545	1894	34	have	have	VB
46545	1894	35	been	be	VBN
46545	1894	36	declared	declare	VBN
46545	1894	37	.	.	.
46545	1895	1	When	when	WRB
46545	1895	2	declared	declare	VBN
46545	1895	3	,	,	,
46545	1895	4	a	a	DT
46545	1895	5	dividend	dividend	NN
46545	1895	6	becomes	become	VBZ
46545	1895	7	a	a	DT
46545	1895	8	debt	debt	NN
46545	1895	9	of	of	IN
46545	1895	10	the	the	DT
46545	1895	11	corporation	corporation	NN
46545	1895	12	to	to	IN
46545	1895	13	its	-PRON-	PRP$
46545	1895	14	stockholders	stockholder	NNS
46545	1895	15	.	.	.
46545	1896	1	It	-PRON-	PRP
46545	1896	2	is	be	VBZ
46545	1896	3	not	not	RB
46545	1896	4	necessary	necessary	JJ
46545	1896	5	that	that	IN
46545	1896	6	the	the	DT
46545	1896	7	directors	director	NNS
46545	1896	8	declare	declare	VBP
46545	1896	9	dividends	dividend	NNS
46545	1896	10	of	of	IN
46545	1896	11	all	all	PDT
46545	1896	12	the	the	DT
46545	1896	13	surplus	surplus	NN
46545	1896	14	or	or	CC
46545	1896	15	net	net	JJ
46545	1896	16	profits	profit	NNS
46545	1896	17	.	.	.
46545	1897	1	Frequently	frequently	RB
46545	1897	2	the	the	DT
46545	1897	3	by	by	NN
46545	1897	4	-	-	HYPH
46545	1897	5	laws	law	NNS
46545	1897	6	provide	provide	VBP
46545	1897	7	that	that	IN
46545	1897	8	a	a	DT
46545	1897	9	certain	certain	JJ
46545	1897	10	amount	amount	NN
46545	1897	11	be	be	VB
46545	1897	12	reserved	reserve	VBN
46545	1897	13	as	as	IN
46545	1897	14	working	working	NN
46545	1897	15	capital	capital	NN
46545	1897	16	,	,	,
46545	1897	17	and	and	CC
46545	1897	18	under	under	IN
46545	1897	19	any	any	DT
46545	1897	20	circumstances	circumstance	NNS
46545	1897	21	the	the	DT
46545	1897	22	questions	question	NNS
46545	1897	23	of	of	IN
46545	1897	24	the	the	DT
46545	1897	25	advisability	advisability	NN
46545	1897	26	of	of	IN
46545	1897	27	declaring	declare	VBG
46545	1897	28	a	a	DT
46545	1897	29	dividend	dividend	NN
46545	1897	30	rests	rest	NNS
46545	1897	31	with	with	IN
46545	1897	32	the	the	DT
46545	1897	33	directors	director	NNS
46545	1897	34	.	.	.
46545	1898	1	They	-PRON-	PRP
46545	1898	2	can	can	MD
46545	1898	3	not	not	RB
46545	1898	4	be	be	VB
46545	1898	5	compelled	compel	VBN
46545	1898	6	to	to	TO
46545	1898	7	declare	declare	VB
46545	1898	8	a	a	DT
46545	1898	9	dividend	dividend	NN
46545	1898	10	unless	unless	IN
46545	1898	11	it	-PRON-	PRP
46545	1898	12	can	can	MD
46545	1898	13	be	be	VB
46545	1898	14	shown	show	VBN
46545	1898	15	that	that	IN
46545	1898	16	,	,	,
46545	1898	17	in	in	IN
46545	1898	18	declining	decline	VBG
46545	1898	19	to	to	TO
46545	1898	20	do	do	VB
46545	1898	21	so	so	RB
46545	1898	22	,	,	,
46545	1898	23	they	-PRON-	PRP
46545	1898	24	are	be	VBP
46545	1898	25	acting	act	VBG
46545	1898	26	in	in	IN
46545	1898	27	bad	bad	JJ
46545	1898	28	faith	faith	NN
46545	1898	29	.	.	.
46545	1899	1	=	=	SYM
46545	1899	2	20	20	CD
46545	1899	3	.	.	.
46545	1900	1	Stock	Stock	NNP
46545	1900	2	Dividends.=	Dividends.=	NNP
46545	1900	3	At	at	IN
46545	1900	4	their	-PRON-	PRP$
46545	1900	5	discretion	discretion	NN
46545	1900	6	,	,	,
46545	1900	7	the	the	DT
46545	1900	8	directors	director	NNS
46545	1900	9	may	may	MD
46545	1900	10	,	,	,
46545	1900	11	instead	instead	RB
46545	1900	12	of	of	IN
46545	1900	13	paying	pay	VBG
46545	1900	14	a	a	DT
46545	1900	15	dividend	dividend	NN
46545	1900	16	in	in	IN
46545	1900	17	cash	cash	NN
46545	1900	18	,	,	,
46545	1900	19	declare	declare	VB
46545	1900	20	what	what	WP
46545	1900	21	is	be	VBZ
46545	1900	22	known	know	VBN
46545	1900	23	as	as	IN
46545	1900	24	a	a	DT
46545	1900	25	stock	stock	NN
46545	1900	26	dividend	dividend	NN
46545	1900	27	.	.	.
46545	1901	1	When	when	WRB
46545	1901	2	there	there	EX
46545	1901	3	remains	remain	VBZ
46545	1901	4	certain	certain	JJ
46545	1901	5	unsubscribed	unsubscribed	JJ
46545	1901	6	stock	stock	NN
46545	1901	7	,	,	,
46545	1901	8	or	or	CC
46545	1901	9	when	when	WRB
46545	1901	10	the	the	DT
46545	1901	11	corporation	corporation	NN
46545	1901	12	is	be	VBZ
46545	1901	13	in	in	IN
46545	1901	14	possession	possession	NN
46545	1901	15	of	of	IN
46545	1901	16	treasury	treasury	NNP
46545	1901	17	stock	stock	NN
46545	1901	18	,	,	,
46545	1901	19	this	this	DT
46545	1901	20	stock	stock	NN
46545	1901	21	may	may	MD
46545	1901	22	be	be	VB
46545	1901	23	issued	issue	VBN
46545	1901	24	to	to	IN
46545	1901	25	stockholders	stockholder	NNS
46545	1901	26	in	in	IN
46545	1901	27	payment	payment	NN
46545	1901	28	of	of	IN
46545	1901	29	dividends	dividend	NNS
46545	1901	30	.	.	.
46545	1902	1	A	a	DT
46545	1902	2	stock	stock	NN
46545	1902	3	dividend	dividend	NN
46545	1902	4	can	can	MD
46545	1902	5	not	not	RB
46545	1902	6	,	,	,
46545	1902	7	however	however	RB
46545	1902	8	,	,	,
46545	1902	9	be	be	VB
46545	1902	10	declared	declare	VBN
46545	1902	11	when	when	WRB
46545	1902	12	it	-PRON-	PRP
46545	1902	13	would	would	MD
46545	1902	14	not	not	RB
46545	1902	15	be	be	VB
46545	1902	16	proper	proper	JJ
46545	1902	17	to	to	TO
46545	1902	18	declare	declare	VB
46545	1902	19	a	a	DT
46545	1902	20	cash	cash	NN
46545	1902	21	dividend	dividend	NN
46545	1902	22	.	.	.
46545	1903	1	The	the	DT
46545	1903	2	assets	asset	NNS
46545	1903	3	must	must	MD
46545	1903	4	exceed	exceed	VB
46545	1903	5	all	all	DT
46545	1903	6	liabilities	liability	NNS
46545	1903	7	,	,	,
46545	1903	8	and	and	CC
46545	1903	9	in	in	IN
46545	1903	10	determining	determine	VBG
46545	1903	11	the	the	DT
46545	1903	12	existence	existence	NN
46545	1903	13	of	of	IN
46545	1903	14	a	a	DT
46545	1903	15	surplus	surplus	NN
46545	1903	16	available	available	JJ
46545	1903	17	for	for	IN
46545	1903	18	dividends	dividend	NNS
46545	1903	19	,	,	,
46545	1903	20	all	all	DT
46545	1903	21	capital	capital	NN
46545	1903	22	stock	stock	NN
46545	1903	23	that	that	WDT
46545	1903	24	has	have	VBZ
46545	1903	25	been	be	VBN
46545	1903	26	issued	issue	VBN
46545	1903	27	must	must	MD
46545	1903	28	be	be	VB
46545	1903	29	considered	consider	VBN
46545	1903	30	as	as	IN
46545	1903	31	a	a	DT
46545	1903	32	liability	liability	NN
46545	1903	33	.	.	.
46545	1904	1	CLOSING	closing	NN
46545	1904	2	TRANSFER	transfer	NN
46545	1904	3	BOOKS	book	NNS
46545	1904	4	=	=	:
46545	1904	5	21.=	21.=	.
46545	1904	6	In	in	IN
46545	1904	7	large	large	JJ
46545	1904	8	companies	company	NNS
46545	1904	9	it	-PRON-	PRP
46545	1904	10	is	be	VBZ
46545	1904	11	customary	customary	JJ
46545	1904	12	for	for	IN
46545	1904	13	the	the	DT
46545	1904	14	board	board	NN
46545	1904	15	of	of	IN
46545	1904	16	directors	director	NNS
46545	1904	17	to	to	TO
46545	1904	18	close	close	VB
46545	1904	19	the	the	DT
46545	1904	20	stock	stock	NN
46545	1904	21	transfer	transfer	NN
46545	1904	22	books	book	VBZ
46545	1904	23	a	a	DT
46545	1904	24	certain	certain	JJ
46545	1904	25	number	number	NN
46545	1904	26	of	of	IN
46545	1904	27	days	day	NNS
46545	1904	28	prior	prior	RB
46545	1904	29	to	to	IN
46545	1904	30	the	the	DT
46545	1904	31	date	date	NN
46545	1904	32	of	of	IN
46545	1904	33	payment	payment	NN
46545	1904	34	of	of	IN
46545	1904	35	a	a	DT
46545	1904	36	dividend	dividend	NN
46545	1904	37	,	,	,
46545	1904	38	for	for	IN
46545	1904	39	the	the	DT
46545	1904	40	purpose	purpose	NN
46545	1904	41	of	of	IN
46545	1904	42	obtaining	obtain	VBG
46545	1904	43	the	the	DT
46545	1904	44	names	name	NNS
46545	1904	45	and	and	CC
46545	1904	46	addresses	address	NNS
46545	1904	47	of	of	IN
46545	1904	48	all	all	DT
46545	1904	49	stockholders	stockholder	NNS
46545	1904	50	.	.	.
46545	1905	1	Notices	notice	NNS
46545	1905	2	are	be	VBP
46545	1905	3	then	then	RB
46545	1905	4	sent	send	VBN
46545	1905	5	to	to	IN
46545	1905	6	all	all	DT
46545	1905	7	stockholders	stockholder	NNS
46545	1905	8	that	that	IN
46545	1905	9	a	a	DT
46545	1905	10	dividend	dividend	NN
46545	1905	11	will	will	MD
46545	1905	12	be	be	VB
46545	1905	13	paid	pay	VBN
46545	1905	14	on	on	IN
46545	1905	15	a	a	DT
46545	1905	16	certain	certain	JJ
46545	1905	17	date	date	NN
46545	1905	18	and	and	CC
46545	1905	19	that	that	IN
46545	1905	20	the	the	DT
46545	1905	21	transfer	transfer	NN
46545	1905	22	books	book	NNS
46545	1905	23	will	will	MD
46545	1905	24	be	be	VB
46545	1905	25	closed	close	VBN
46545	1905	26	for	for	IN
46545	1905	27	a	a	DT
46545	1905	28	stated	stated	JJ
46545	1905	29	period	period	NN
46545	1905	30	.	.	.
46545	1906	1	Transfer	transfer	NN
46545	1906	2	books	book	NNS
46545	1906	3	are	be	VBP
46545	1906	4	also	also	RB
46545	1906	5	frequently	frequently	RB
46545	1906	6	closed	close	VBN
46545	1906	7	for	for	IN
46545	1906	8	a	a	DT
46545	1906	9	certain	certain	JJ
46545	1906	10	period	period	NN
46545	1906	11	prior	prior	RB
46545	1906	12	to	to	IN
46545	1906	13	the	the	DT
46545	1906	14	annual	annual	JJ
46545	1906	15	meeting	meeting	NN
46545	1906	16	of	of	IN
46545	1906	17	the	the	DT
46545	1906	18	stockholders	stockholder	NNS
46545	1906	19	.	.	.
46545	1907	1	The	the	DT
46545	1907	2	laws	law	NNS
46545	1907	3	of	of	IN
46545	1907	4	some	some	DT
46545	1907	5	states	state	NNS
46545	1907	6	provide	provide	VBP
46545	1907	7	that	that	IN
46545	1907	8	only	only	RB
46545	1907	9	those	those	DT
46545	1907	10	stockholders	stockholder	NNS
46545	1907	11	whose	whose	WP$
46545	1907	12	names	name	NNS
46545	1907	13	have	have	VBP
46545	1907	14	appeared	appear	VBN
46545	1907	15	as	as	IN
46545	1907	16	stockholders	stockholder	NNS
46545	1907	17	on	on	IN
46545	1907	18	the	the	DT
46545	1907	19	books	book	NNS
46545	1907	20	of	of	IN
46545	1907	21	the	the	DT
46545	1907	22	company	company	NN
46545	1907	23	for	for	IN
46545	1907	24	at	at	RB
46545	1907	25	least	least	JJS
46545	1907	26	thirty	thirty	CD
46545	1907	27	days	day	NNS
46545	1907	28	prior	prior	RB
46545	1907	29	to	to	IN
46545	1907	30	the	the	DT
46545	1907	31	date	date	NN
46545	1907	32	of	of	IN
46545	1907	33	the	the	DT
46545	1907	34	annual	annual	JJ
46545	1907	35	meeting	meeting	NN
46545	1907	36	,	,	,
46545	1907	37	shall	shall	MD
46545	1907	38	be	be	VB
46545	1907	39	entitled	entitle	VBN
46545	1907	40	to	to	TO
46545	1907	41	vote	vote	VB
46545	1907	42	at	at	IN
46545	1907	43	said	say	VBD
46545	1907	44	meeting	meeting	NN
46545	1907	45	.	.	.
46545	1908	1	STOCKHOLDERS	stockholder	NNS
46545	1908	2	'	'	POS
46545	1908	3	MEETINGS	meetings	NN
46545	1908	4	=	=	SYM
46545	1908	5	22.=	22.=	CD
46545	1908	6	Meetings	meeting	NNS
46545	1908	7	of	of	IN
46545	1908	8	stockholders	stockholder	NNS
46545	1908	9	are	be	VBP
46545	1908	10	,	,	,
46545	1908	11	as	as	IN
46545	1908	12	a	a	DT
46545	1908	13	rule	rule	NN
46545	1908	14	,	,	,
46545	1908	15	held	hold	VBN
46545	1908	16	annually	annually	RB
46545	1908	17	,	,	,
46545	1908	18	and	and	CC
46545	1908	19	the	the	DT
46545	1908	20	date	date	NN
46545	1908	21	of	of	IN
46545	1908	22	such	such	JJ
46545	1908	23	meeting	meeting	NN
46545	1908	24	is	be	VBZ
46545	1908	25	usually	usually	RB
46545	1908	26	specified	specify	VBN
46545	1908	27	in	in	IN
46545	1908	28	the	the	DT
46545	1908	29	charter	charter	NN
46545	1908	30	.	.	.
46545	1909	1	At	at	IN
46545	1909	2	the	the	DT
46545	1909	3	annual	annual	JJ
46545	1909	4	meeting	meeting	NN
46545	1909	5	the	the	DT
46545	1909	6	board	board	NN
46545	1909	7	of	of	IN
46545	1909	8	directors	director	NNS
46545	1909	9	presents	present	NNS
46545	1909	10	,	,	,
46545	1909	11	through	through	IN
46545	1909	12	its	-PRON-	PRP$
46545	1909	13	president	president	NN
46545	1909	14	or	or	CC
46545	1909	15	other	other	JJ
46545	1909	16	officer	officer	NN
46545	1909	17	,	,	,
46545	1909	18	a	a	DT
46545	1909	19	report	report	NN
46545	1909	20	of	of	IN
46545	1909	21	the	the	DT
46545	1909	22	business	business	NN
46545	1909	23	for	for	IN
46545	1909	24	the	the	DT
46545	1909	25	year	year	NN
46545	1909	26	,	,	,
46545	1909	27	accompanied	accompany	VBN
46545	1909	28	by	by	IN
46545	1909	29	a	a	DT
46545	1909	30	financial	financial	JJ
46545	1909	31	statement	statement	NN
46545	1909	32	.	.	.
46545	1910	1	At	at	IN
46545	1910	2	this	this	DT
46545	1910	3	meeting	meeting	NN
46545	1910	4	the	the	DT
46545	1910	5	stockholders	stockholder	NNS
46545	1910	6	elect	elect	VBP
46545	1910	7	directors	director	NNS
46545	1910	8	to	to	TO
46545	1910	9	take	take	VB
46545	1910	10	the	the	DT
46545	1910	11	place	place	NN
46545	1910	12	of	of	IN
46545	1910	13	those	those	DT
46545	1910	14	whose	whose	WP$
46545	1910	15	terms	term	NNS
46545	1910	16	of	of	IN
46545	1910	17	office	office	NN
46545	1910	18	have	have	VBP
46545	1910	19	expired	expire	VBN
46545	1910	20	.	.	.
46545	1911	1	A	a	DT
46545	1911	2	stockholder	stockholder	NN
46545	1911	3	may	may	MD
46545	1911	4	vote	vote	VB
46545	1911	5	at	at	IN
46545	1911	6	stockholders	stockholder	NNS
46545	1911	7	'	'	POS
46545	1911	8	meetings	meeting	NNS
46545	1911	9	either	either	CC
46545	1911	10	in	in	IN
46545	1911	11	person	person	NN
46545	1911	12	or	or	CC
46545	1911	13	by	by	IN
46545	1911	14	proxy	proxy	NN
46545	1911	15	,	,	,
46545	1911	16	and	and	CC
46545	1911	17	is	be	VBZ
46545	1911	18	entitled	entitle	VBN
46545	1911	19	to	to	IN
46545	1911	20	one	one	CD
46545	1911	21	vote	vote	NN
46545	1911	22	for	for	IN
46545	1911	23	each	each	DT
46545	1911	24	share	share	NN
46545	1911	25	of	of	IN
46545	1911	26	stock	stock	NN
46545	1911	27	registered	register	VBN
46545	1911	28	in	in	IN
46545	1911	29	his	-PRON-	PRP$
46545	1911	30	name	name	NN
46545	1911	31	at	at	IN
46545	1911	32	the	the	DT
46545	1911	33	time	time	NN
46545	1911	34	of	of	IN
46545	1911	35	the	the	DT
46545	1911	36	meeting	meeting	NN
46545	1911	37	.	.	.
46545	1912	1	Notice	notice	NN
46545	1912	2	of	of	IN
46545	1912	3	a	a	DT
46545	1912	4	stockholders	stockholder	NNS
46545	1912	5	'	'	POS
46545	1912	6	meeting	meeting	NN
46545	1912	7	must	must	MD
46545	1912	8	in	in	IN
46545	1912	9	all	all	DT
46545	1912	10	cases	case	NNS
46545	1912	11	be	be	VB
46545	1912	12	mailed	mail	VBN
46545	1912	13	to	to	IN
46545	1912	14	each	each	DT
46545	1912	15	stockholder	stockholder	NN
46545	1912	16	at	at	IN
46545	1912	17	his	-PRON-	PRP$
46545	1912	18	last	last	JJ
46545	1912	19	known	know	VBN
46545	1912	20	address	address	NN
46545	1912	21	,	,	,
46545	1912	22	a	a	DT
46545	1912	23	certain	certain	JJ
46545	1912	24	number	number	NN
46545	1912	25	of	of	IN
46545	1912	26	days	day	NNS
46545	1912	27	prior	prior	RB
46545	1912	28	to	to	IN
46545	1912	29	the	the	DT
46545	1912	30	date	date	NN
46545	1912	31	of	of	IN
46545	1912	32	the	the	DT
46545	1912	33	meeting	meeting	NN
46545	1912	34	.	.	.
46545	1913	1	This	this	DT
46545	1913	2	notice	notice	NN
46545	1913	3	is	be	VBZ
46545	1913	4	mailed	mail	VBN
46545	1913	5	by	by	IN
46545	1913	6	the	the	DT
46545	1913	7	secretary	secretary	NNP
46545	1913	8	of	of	IN
46545	1913	9	the	the	DT
46545	1913	10	company	company	NN
46545	1913	11	.	.	.
46545	1914	1	SALE	SALE	NNP
46545	1914	2	OF	of	IN
46545	1914	3	STOCK	STOCK	NNP
46545	1914	4	BELOW	BELOW	NNP
46545	1914	5	PAR	PAR	NNP
46545	1914	6	=	=	SYM
46545	1914	7	23.=	23.=	CD
46545	1914	8	Many	many	JJ
46545	1914	9	corporations	corporation	NNS
46545	1914	10	formed	form	VBN
46545	1914	11	to	to	TO
46545	1914	12	carry	carry	VB
46545	1914	13	on	on	IN
46545	1914	14	business	business	NN
46545	1914	15	of	of	IN
46545	1914	16	a	a	DT
46545	1914	17	speculative	speculative	JJ
46545	1914	18	nature	nature	NN
46545	1914	19	find	find	VBP
46545	1914	20	it	-PRON-	PRP
46545	1914	21	difficult	difficult	JJ
46545	1914	22	to	to	TO
46545	1914	23	sell	sell	VB
46545	1914	24	stock	stock	NN
46545	1914	25	at	at	IN
46545	1914	26	par	par	NN
46545	1914	27	.	.	.
46545	1915	1	This	this	DT
46545	1915	2	is	be	VBZ
46545	1915	3	especially	especially	RB
46545	1915	4	true	true	JJ
46545	1915	5	when	when	WRB
46545	1915	6	the	the	DT
46545	1915	7	assets	asset	NNS
46545	1915	8	consist	consist	VBP
46545	1915	9	largely	largely	RB
46545	1915	10	of	of	IN
46545	1915	11	patents	patent	NNS
46545	1915	12	,	,	,
46545	1915	13	an	an	DT
46545	1915	14	undeveloped	undeveloped	JJ
46545	1915	15	mine	mine	NN
46545	1915	16	,	,	,
46545	1915	17	or	or	CC
46545	1915	18	property	property	NN
46545	1915	19	of	of	IN
46545	1915	20	a	a	DT
46545	1915	21	similar	similar	JJ
46545	1915	22	nature	nature	NN
46545	1915	23	.	.	.
46545	1916	1	It	-PRON-	PRP
46545	1916	2	has	have	VBZ
46545	1916	3	become	become	VBN
46545	1916	4	the	the	DT
46545	1916	5	custom	custom	NN
46545	1916	6	for	for	IN
46545	1916	7	corporations	corporation	NNS
46545	1916	8	to	to	TO
46545	1916	9	take	take	VB
46545	1916	10	over	over	RP
46545	1916	11	such	such	JJ
46545	1916	12	properties	property	NNS
46545	1916	13	,	,	,
46545	1916	14	issuing	issue	VBG
46545	1916	15	in	in	IN
46545	1916	16	payment	payment	NN
46545	1916	17	for	for	IN
46545	1916	18	the	the	DT
46545	1916	19	same	same	JJ
46545	1916	20	full	full	JJ
46545	1916	21	paid	pay	VBN
46545	1916	22	stock	stock	NN
46545	1916	23	greatly	greatly	RB
46545	1916	24	in	in	IN
46545	1916	25	excess	excess	NN
46545	1916	26	of	of	IN
46545	1916	27	its	-PRON-	PRP$
46545	1916	28	value	value	NN
46545	1916	29	.	.	.
46545	1917	1	The	the	DT
46545	1917	2	original	original	JJ
46545	1917	3	owners	owner	NNS
46545	1917	4	of	of	IN
46545	1917	5	the	the	DT
46545	1917	6	property	property	NN
46545	1917	7	will	will	MD
46545	1917	8	in	in	IN
46545	1917	9	turn	turn	NN
46545	1917	10	donate	donate	VB
46545	1917	11	a	a	DT
46545	1917	12	certain	certain	JJ
46545	1917	13	portion	portion	NN
46545	1917	14	of	of	IN
46545	1917	15	the	the	DT
46545	1917	16	stock	stock	NN
46545	1917	17	to	to	IN
46545	1917	18	the	the	DT
46545	1917	19	corporation	corporation	NN
46545	1917	20	to	to	TO
46545	1917	21	be	be	VB
46545	1917	22	sold	sell	VBN
46545	1917	23	to	to	TO
46545	1917	24	provide	provide	VB
46545	1917	25	working	work	VBG
46545	1917	26	capital	capital	NN
46545	1917	27	.	.	.
46545	1918	1	This	this	DT
46545	1918	2	stock	stock	NN
46545	1918	3	then	then	RB
46545	1918	4	becomes	become	VBZ
46545	1918	5	treasury	treasury	NNP
46545	1918	6	stock	stock	NN
46545	1918	7	and	and	CC
46545	1918	8	is	be	VBZ
46545	1918	9	offered	offer	VBN
46545	1918	10	for	for	IN
46545	1918	11	sale	sale	NN
46545	1918	12	at	at	IN
46545	1918	13	a	a	DT
46545	1918	14	liberal	liberal	JJ
46545	1918	15	discount	discount	NN
46545	1918	16	.	.	.
46545	1919	1	The	the	DT
46545	1919	2	selling	selling	NN
46545	1919	3	of	of	IN
46545	1919	4	property	property	NN
46545	1919	5	to	to	IN
46545	1919	6	a	a	DT
46545	1919	7	corporation	corporation	NN
46545	1919	8	at	at	IN
46545	1919	9	an	an	DT
46545	1919	10	inflated	inflate	VBN
46545	1919	11	value	value	NN
46545	1919	12	is	be	VBZ
46545	1919	13	called	call	VBN
46545	1919	14	the	the	DT
46545	1919	15	process	process	NN
46545	1919	16	of	of	IN
46545	1919	17	watering	water	VBG
46545	1919	18	the	the	DT
46545	1919	19	stock	stock	NN
46545	1919	20	.	.	.
46545	1920	1	It	-PRON-	PRP
46545	1920	2	can	can	MD
46545	1920	3	only	only	RB
46545	1920	4	be	be	VB
46545	1920	5	justified	justify	VBN
46545	1920	6	when	when	WRB
46545	1920	7	an	an	DT
46545	1920	8	uncertainty	uncertainty	NN
46545	1920	9	exists	exist	VBZ
46545	1920	10	as	as	IN
46545	1920	11	to	to	IN
46545	1920	12	the	the	DT
46545	1920	13	actual	actual	JJ
46545	1920	14	value	value	NN
46545	1920	15	of	of	IN
46545	1920	16	the	the	DT
46545	1920	17	property	property	NN
46545	1920	18	acquired	acquire	VBN
46545	1920	19	.	.	.
46545	1921	1	In	in	IN
46545	1921	2	the	the	DT
46545	1921	3	purchase	purchase	NN
46545	1921	4	of	of	IN
46545	1921	5	a	a	DT
46545	1921	6	going	go	VBG
46545	1921	7	business	business	NN
46545	1921	8	,	,	,
46545	1921	9	the	the	DT
46545	1921	10	real	real	JJ
46545	1921	11	value	value	NN
46545	1921	12	of	of	IN
46545	1921	13	the	the	DT
46545	1921	14	goodwill	goodwill	NN
46545	1921	15	is	be	VBZ
46545	1921	16	largely	largely	RB
46545	1921	17	a	a	DT
46545	1921	18	matter	matter	NN
46545	1921	19	of	of	IN
46545	1921	20	opinion	opinion	NN
46545	1921	21	,	,	,
46545	1921	22	and	and	CC
46545	1921	23	the	the	DT
46545	1921	24	judgment	judgment	NN
46545	1921	25	of	of	IN
46545	1921	26	the	the	DT
46545	1921	27	board	board	NN
46545	1921	28	of	of	IN
46545	1921	29	directors	director	NNS
46545	1921	30	of	of	IN
46545	1921	31	a	a	DT
46545	1921	32	corporation	corporation	NN
46545	1921	33	making	make	VBG
46545	1921	34	such	such	PDT
46545	1921	35	a	a	DT
46545	1921	36	purchase	purchase	NN
46545	1921	37	must	must	MD
46545	1921	38	be	be	VB
46545	1921	39	considered	consider	VBN
46545	1921	40	as	as	IN
46545	1921	41	final	final	JJ
46545	1921	42	.	.	.
46545	1922	1	CORPORATION	corporation	NN
46545	1922	2	BOOKKEEPING	bookkeepe	VBG
46545	1922	3	=	=	NFP
46545	1922	4	24.=	24.=	VBZ
46545	1922	5	Bookkeeping	bookkeepe	VBG
46545	1922	6	for	for	IN
46545	1922	7	a	a	DT
46545	1922	8	corporation	corporation	NN
46545	1922	9	as	as	IN
46545	1922	10	a	a	DT
46545	1922	11	record	record	NN
46545	1922	12	of	of	IN
46545	1922	13	its	-PRON-	PRP$
46545	1922	14	business	business	NN
46545	1922	15	transactions	transaction	NNS
46545	1922	16	with	with	IN
46545	1922	17	the	the	DT
46545	1922	18	public	public	NN
46545	1922	19	is	be	VBZ
46545	1922	20	not	not	RB
46545	1922	21	different	different	JJ
46545	1922	22	than	than	IN
46545	1922	23	bookkeeping	bookkeepe	VBG
46545	1922	24	for	for	IN
46545	1922	25	a	a	DT
46545	1922	26	single	single	JJ
46545	1922	27	proprietorship	proprietorship	NN
46545	1922	28	or	or	CC
46545	1922	29	a	a	DT
46545	1922	30	partnership	partnership	NN
46545	1922	31	.	.	.
46545	1923	1	There	there	EX
46545	1923	2	are	be	VBP
46545	1923	3	,	,	,
46545	1923	4	however	however	RB
46545	1923	5	,	,	,
46545	1923	6	certain	certain	JJ
46545	1923	7	necessary	necessary	JJ
46545	1923	8	records	record	NNS
46545	1923	9	peculiar	peculiar	JJ
46545	1923	10	to	to	IN
46545	1923	11	a	a	DT
46545	1923	12	corporation	corporation	NN
46545	1923	13	,	,	,
46545	1923	14	including	include	VBG
46545	1923	15	accounts	account	NNS
46545	1923	16	of	of	IN
46545	1923	17	a	a	DT
46545	1923	18	financial	financial	JJ
46545	1923	19	nature	nature	NN
46545	1923	20	between	between	IN
46545	1923	21	the	the	DT
46545	1923	22	corporation	corporation	NN
46545	1923	23	and	and	CC
46545	1923	24	its	-PRON-	PRP$
46545	1923	25	stockholders	stockholder	NNS
46545	1923	26	.	.	.
46545	1924	1	It	-PRON-	PRP
46545	1924	2	is	be	VBZ
46545	1924	3	with	with	IN
46545	1924	4	these	these	DT
46545	1924	5	records	record	NNS
46545	1924	6	and	and	CC
46545	1924	7	accounts	account	VBZ
46545	1924	8	that	that	IN
46545	1924	9	we	-PRON-	PRP
46545	1924	10	are	be	VBP
46545	1924	11	concerned	concerned	JJ
46545	1924	12	in	in	IN
46545	1924	13	this	this	DT
46545	1924	14	discussion	discussion	NN
46545	1924	15	of	of	IN
46545	1924	16	corporation	corporation	NN
46545	1924	17	bookkeeping	bookkeepe	VBG
46545	1924	18	.	.	.
46545	1925	1	=	=	SYM
46545	1925	2	25	25	CD
46545	1925	3	.	.	.
46545	1926	1	Books	book	NNS
46545	1926	2	Required.=	required.=	VBP
46545	1926	3	The	the	DT
46545	1926	4	books	book	NNS
46545	1926	5	required	require	VBN
46545	1926	6	for	for	IN
46545	1926	7	corporation	corporation	NN
46545	1926	8	records	record	NNS
46545	1926	9	are	be	VBP
46545	1926	10	,	,	,
46545	1926	11	_	_	NNP
46545	1926	12	Stock	Stock	NNP
46545	1926	13	Certificate	Certificate	NNP
46545	1926	14	Book	Book	NNP
46545	1926	15	_	_	NNP
46545	1926	16	,	,	,
46545	1926	17	_	_	NNP
46545	1926	18	Stock	Stock	NNP
46545	1926	19	Transfer	Transfer	NNP
46545	1926	20	Book	Book	NNP
46545	1926	21	_	_	NNP
46545	1926	22	,	,	,
46545	1926	23	_	_	NNP
46545	1926	24	Stock	Stock	NNP
46545	1926	25	Ledger	Ledger	NNP
46545	1926	26	_	_	NNP
46545	1926	27	,	,	,
46545	1926	28	_	_	NNP
46545	1926	29	Minute	Minute	NNP
46545	1926	30	Book	Book	NNP
46545	1926	31	_	_	NNP
46545	1926	32	,	,	,
46545	1926	33	(	(	-LRB-
46545	1926	34	and	and	CC
46545	1926	35	in	in	IN
46545	1926	36	certain	certain	JJ
46545	1926	37	cases	case	NNS
46545	1926	38	,	,	,
46545	1926	39	_	_	NNP
46545	1926	40	Installment	Installment	NNP
46545	1926	41	Book	Book	NNP
46545	1926	42	_	_	NNP
46545	1926	43	,	,	,
46545	1926	44	_	_	NNP
46545	1926	45	Stock	Stock	NNP
46545	1926	46	Register	Register	NNP
46545	1926	47	_	_	NNP
46545	1926	48	,	,	,
46545	1926	49	and	and	CC
46545	1926	50	_	_	NNP
46545	1926	51	Dividend	Dividend	NNP
46545	1926	52	Book	Book	NNP
46545	1926	53	_	_	NNP
46545	1926	54	)	)	-RRB-
46545	1926	55	.	.	.
46545	1927	1	These	these	DT
46545	1927	2	are	be	VBP
46545	1927	3	auxiliary	auxiliary	JJ
46545	1927	4	books	book	NNS
46545	1927	5	and	and	CC
46545	1927	6	are	be	VBP
46545	1927	7	known	know	VBN
46545	1927	8	as	as	IN
46545	1927	9	_	_	NNP
46545	1927	10	stock	stock	NN
46545	1927	11	_	_	NNP
46545	1927	12	books	book	NNS
46545	1927	13	.	.	.
46545	1928	1	_	_	NNP
46545	1928	2	Stock	Stock	NNP
46545	1928	3	Certificate	Certificate	NNP
46545	1928	4	Book	Book	NNP
46545	1928	5	.	.	.
46545	1928	6	_	_	NNP
46545	1928	7	This	this	DT
46545	1928	8	is	be	VBZ
46545	1928	9	a	a	DT
46545	1928	10	book	book	NN
46545	1928	11	of	of	IN
46545	1928	12	stock	stock	NN
46545	1928	13	certificates	certificate	NNS
46545	1928	14	,	,	,
46545	1928	15	with	with	IN
46545	1928	16	stubs	stub	NNS
46545	1928	17	giving	give	VBG
46545	1928	18	full	full	JJ
46545	1928	19	particulars	particular	NNS
46545	1928	20	of	of	IN
46545	1928	21	each	each	DT
46545	1928	22	certificate	certificate	NN
46545	1928	23	issued	issue	VBN
46545	1928	24	.	.	.
46545	1929	1	When	when	WRB
46545	1929	2	a	a	DT
46545	1929	3	stock	stock	NN
46545	1929	4	register	register	NN
46545	1929	5	is	be	VBZ
46545	1929	6	used	use	VBN
46545	1929	7	,	,	,
46545	1929	8	the	the	DT
46545	1929	9	record	record	NN
46545	1929	10	is	be	VBZ
46545	1929	11	posted	post	VBN
46545	1929	12	to	to	IN
46545	1929	13	it	-PRON-	PRP
46545	1929	14	from	from	IN
46545	1929	15	the	the	DT
46545	1929	16	stub	stub	NN
46545	1929	17	,	,	,
46545	1929	18	otherwise	otherwise	RB
46545	1929	19	posting	posting	NN
46545	1929	20	is	be	VBZ
46545	1929	21	made	make	VBN
46545	1929	22	direct	direct	JJ
46545	1929	23	from	from	IN
46545	1929	24	the	the	DT
46545	1929	25	stub	stub	NN
46545	1929	26	to	to	IN
46545	1929	27	the	the	DT
46545	1929	28	stock	stock	NN
46545	1929	29	ledger	ledger	NNP
46545	1929	30	.	.	.
46545	1930	1	_	_	NNP
46545	1930	2	Stock	Stock	NNP
46545	1930	3	Transfer	Transfer	NNP
46545	1930	4	Book	Book	NNP
46545	1930	5	.	.	.
46545	1930	6	_	_	NNP
46545	1930	7	This	this	DT
46545	1930	8	is	be	VBZ
46545	1930	9	a	a	DT
46545	1930	10	book	book	NN
46545	1930	11	in	in	IN
46545	1930	12	which	which	WDT
46545	1930	13	is	be	VBZ
46545	1930	14	kept	keep	VBN
46545	1930	15	a	a	DT
46545	1930	16	record	record	NN
46545	1930	17	of	of	IN
46545	1930	18	all	all	DT
46545	1930	19	transfers	transfer	NNS
46545	1930	20	of	of	IN
46545	1930	21	stock	stock	NN
46545	1930	22	.	.	.
46545	1931	1	Each	each	DT
46545	1931	2	entry	entry	NN
46545	1931	3	is	be	VBZ
46545	1931	4	practically	practically	RB
46545	1931	5	a	a	DT
46545	1931	6	copy	copy	NN
46545	1931	7	of	of	IN
46545	1931	8	the	the	DT
46545	1931	9	form	form	NN
46545	1931	10	of	of	IN
46545	1931	11	assignment	assignment	NN
46545	1931	12	found	find	VBN
46545	1931	13	on	on	IN
46545	1931	14	the	the	DT
46545	1931	15	back	back	NN
46545	1931	16	of	of	IN
46545	1931	17	the	the	DT
46545	1931	18	stock	stock	NN
46545	1931	19	certificate	certificate	NN
46545	1931	20	.	.	.
46545	1932	1	It	-PRON-	PRP
46545	1932	2	is	be	VBZ
46545	1932	3	supposed	suppose	VBN
46545	1932	4	that	that	IN
46545	1932	5	each	each	DT
46545	1932	6	transfer	transfer	NN
46545	1932	7	will	will	MD
46545	1932	8	be	be	VB
46545	1932	9	signed	sign	VBN
46545	1932	10	by	by	IN
46545	1932	11	the	the	DT
46545	1932	12	one	one	NN
46545	1932	13	transferring	transfer	VBG
46545	1932	14	the	the	DT
46545	1932	15	stock	stock	NN
46545	1932	16	,	,	,
46545	1932	17	but	but	CC
46545	1932	18	frequently	frequently	RB
46545	1932	19	when	when	WRB
46545	1932	20	certificates	certificate	NNS
46545	1932	21	are	be	VBP
46545	1932	22	presented	present	VBN
46545	1932	23	with	with	IN
46545	1932	24	the	the	DT
46545	1932	25	proper	proper	JJ
46545	1932	26	endorsement	endorsement	NN
46545	1932	27	,	,	,
46545	1932	28	the	the	DT
46545	1932	29	transfer	transfer	NN
46545	1932	30	is	be	VBZ
46545	1932	31	signed	sign	VBN
46545	1932	32	by	by	IN
46545	1932	33	the	the	DT
46545	1932	34	one	one	NN
46545	1932	35	making	make	VBG
46545	1932	36	the	the	DT
46545	1932	37	transfer	transfer	NN
46545	1932	38	as	as	IN
46545	1932	39	_	_	NNP
46545	1932	40	attorney	attorney	NN
46545	1932	41	in	in	IN
46545	1932	42	fact	fact	NN
46545	1932	43	_	_	NNP
46545	1932	44	.	.	.
46545	1933	1	The	the	DT
46545	1933	2	transfer	transfer	NN
46545	1933	3	book	book	NN
46545	1933	4	is	be	VBZ
46545	1933	5	made	make	VBN
46545	1933	6	with	with	IN
46545	1933	7	two	two	CD
46545	1933	8	,	,	,
46545	1933	9	and	and	CC
46545	1933	10	sometimes	sometimes	RB
46545	1933	11	three	three	CD
46545	1933	12	,	,	,
46545	1933	13	transfers	transfer	NNS
46545	1933	14	to	to	IN
46545	1933	15	a	a	DT
46545	1933	16	page	page	NN
46545	1933	17	.	.	.
46545	1934	1	Transfers	transfer	NNS
46545	1934	2	are	be	VBP
46545	1934	3	posted	post	VBN
46545	1934	4	to	to	IN
46545	1934	5	the	the	DT
46545	1934	6	stock	stock	NN
46545	1934	7	register	register	NN
46545	1934	8	,	,	,
46545	1934	9	when	when	WRB
46545	1934	10	used	use	VBN
46545	1934	11	,	,	,
46545	1934	12	or	or	CC
46545	1934	13	direct	direct	RB
46545	1934	14	to	to	IN
46545	1934	15	the	the	DT
46545	1934	16	stock	stock	NN
46545	1934	17	ledger	ledger	NNP
46545	1934	18	.	.	.
46545	1935	1	[	[	-LRB-
46545	1935	2	Illustration	illustration	NN
46545	1935	3	:	:	:
46545	1935	4	Transfer	Transfer	NNP
46545	1935	5	Book	Book	NNP
46545	1935	6	]	]	-RRB-
46545	1935	7	_	_	NNP
46545	1935	8	Stock	Stock	NNP
46545	1935	9	Ledger	Ledger	NNP
46545	1935	10	.	.	.
46545	1935	11	_	_	NNP
46545	1935	12	This	this	DT
46545	1935	13	is	be	VBZ
46545	1935	14	the	the	DT
46545	1935	15	book	book	NN
46545	1935	16	in	in	IN
46545	1935	17	which	which	WDT
46545	1935	18	an	an	DT
46545	1935	19	account	account	NN
46545	1935	20	is	be	VBZ
46545	1935	21	kept	keep	VBN
46545	1935	22	with	with	IN
46545	1935	23	each	each	DT
46545	1935	24	stockholder	stockholder	NN
46545	1935	25	showing	show	VBG
46545	1935	26	the	the	DT
46545	1935	27	number	number	NN
46545	1935	28	of	of	IN
46545	1935	29	shares	share	NNS
46545	1935	30	held	hold	VBN
46545	1935	31	by	by	IN
46545	1935	32	him	-PRON-	PRP
46545	1935	33	.	.	.
46545	1936	1	Sometimes	sometimes	RB
46545	1936	2	the	the	DT
46545	1936	3	amount	amount	NN
46545	1936	4	is	be	VBZ
46545	1936	5	included	include	VBN
46545	1936	6	.	.	.
46545	1937	1	When	when	WRB
46545	1937	2	a	a	DT
46545	1937	3	stockholder	stockholder	NN
46545	1937	4	receives	receive	VBZ
46545	1937	5	a	a	DT
46545	1937	6	certificate	certificate	NN
46545	1937	7	of	of	IN
46545	1937	8	stock	stock	NN
46545	1937	9	it	-PRON-	PRP
46545	1937	10	is	be	VBZ
46545	1937	11	posted	post	VBN
46545	1937	12	to	to	IN
46545	1937	13	the	the	DT
46545	1937	14	credit	credit	NN
46545	1937	15	side	side	NN
46545	1937	16	of	of	IN
46545	1937	17	his	-PRON-	PRP$
46545	1937	18	account	account	NN
46545	1937	19	in	in	IN
46545	1937	20	the	the	DT
46545	1937	21	stock	stock	NN
46545	1937	22	ledger	ledger	NNP
46545	1937	23	.	.	.
46545	1938	1	When	when	WRB
46545	1938	2	he	-PRON-	PRP
46545	1938	3	transfers	transfer	VBZ
46545	1938	4	a	a	DT
46545	1938	5	certificate	certificate	NN
46545	1938	6	it	-PRON-	PRP
46545	1938	7	is	be	VBZ
46545	1938	8	posted	post	VBN
46545	1938	9	to	to	IN
46545	1938	10	the	the	DT
46545	1938	11	debit	debit	NN
46545	1938	12	side	side	NN
46545	1938	13	of	of	IN
46545	1938	14	his	-PRON-	PRP$
46545	1938	15	account	account	NN
46545	1938	16	.	.	.
46545	1939	1	A	a	DT
46545	1939	2	trial	trial	NN
46545	1939	3	balance	balance	NN
46545	1939	4	of	of	IN
46545	1939	5	the	the	DT
46545	1939	6	stock	stock	NN
46545	1939	7	ledger	ledger	NNP
46545	1939	8	should	should	MD
46545	1939	9	be	be	VB
46545	1939	10	taken	take	VBN
46545	1939	11	at	at	IN
46545	1939	12	stated	state	VBN
46545	1939	13	periods	period	NNS
46545	1939	14	,	,	,
46545	1939	15	for	for	IN
46545	1939	16	the	the	DT
46545	1939	17	stock	stock	NN
46545	1939	18	standing	stand	VBG
46545	1939	19	to	to	IN
46545	1939	20	the	the	DT
46545	1939	21	credit	credit	NN
46545	1939	22	of	of	IN
46545	1939	23	the	the	DT
46545	1939	24	stockholders	stockholder	NNS
46545	1939	25	should	should	MD
46545	1939	26	equal	equal	VB
46545	1939	27	the	the	DT
46545	1939	28	total	total	JJ
46545	1939	29	stock	stock	NN
46545	1939	30	outstanding	outstanding	JJ
46545	1939	31	.	.	.
46545	1940	1	The	the	DT
46545	1940	2	stock	stock	NN
46545	1940	3	ledger	ledger	NNP
46545	1940	4	is	be	VBZ
46545	1940	5	supposed	suppose	VBN
46545	1940	6	to	to	TO
46545	1940	7	show	show	VB
46545	1940	8	only	only	RB
46545	1940	9	the	the	DT
46545	1940	10	stock	stock	NN
46545	1940	11	issued	issue	VBN
46545	1940	12	and	and	CC
46545	1940	13	the	the	DT
46545	1940	14	names	name	NNS
46545	1940	15	of	of	IN
46545	1940	16	its	-PRON-	PRP$
46545	1940	17	holders	holder	NNS
46545	1940	18	.	.	.
46545	1941	1	For	for	IN
46545	1941	2	example	example	NN
46545	1941	3	,	,	,
46545	1941	4	if	if	IN
46545	1941	5	the	the	DT
46545	1941	6	authorized	authorize	VBN
46545	1941	7	stock	stock	NN
46545	1941	8	of	of	IN
46545	1941	9	a	a	DT
46545	1941	10	corporation	corporation	NN
46545	1941	11	is	be	VBZ
46545	1941	12	1,000	1,000	CD
46545	1941	13	shares	share	NNS
46545	1941	14	and	and	CC
46545	1941	15	there	there	EX
46545	1941	16	remains	remain	VBZ
46545	1941	17	300	300	CD
46545	1941	18	shares	share	NNS
46545	1941	19	unsubscribed	unsubscribed	JJ
46545	1941	20	,	,	,
46545	1941	21	the	the	DT
46545	1941	22	stock	stock	NN
46545	1941	23	ledger	ledger	NNP
46545	1941	24	will	will	MD
46545	1941	25	show	show	VB
46545	1941	26	700	700	CD
46545	1941	27	shares	share	NNS
46545	1941	28	--	--	:
46545	1941	29	the	the	DT
46545	1941	30	total	total	NN
46545	1941	31	issued	issue	VBN
46545	1941	32	--	--	:
46545	1941	33	to	to	IN
46545	1941	34	the	the	DT
46545	1941	35	credit	credit	NN
46545	1941	36	of	of	IN
46545	1941	37	individual	individual	JJ
46545	1941	38	stockholders	stockholder	NNS
46545	1941	39	.	.	.
46545	1942	1	An	an	DT
46545	1942	2	account	account	NN
46545	1942	3	should	should	MD
46545	1942	4	be	be	VB
46545	1942	5	opened	open	VBN
46545	1942	6	in	in	IN
46545	1942	7	the	the	DT
46545	1942	8	stock	stock	NN
46545	1942	9	ledger	ledger	JJ
46545	1942	10	with	with	IN
46545	1942	11	_	_	NNP
46545	1942	12	Capital	Capital	NNP
46545	1942	13	Stock	Stock	NNP
46545	1942	14	_	_	NNP
46545	1942	15	,	,	,
46545	1942	16	which	which	WDT
46545	1942	17	account	account	NN
46545	1942	18	will	will	MD
46545	1942	19	be	be	VB
46545	1942	20	debited	debit	VBN
46545	1942	21	with	with	IN
46545	1942	22	all	all	DT
46545	1942	23	stock	stock	NN
46545	1942	24	issued	issue	VBN
46545	1942	25	.	.	.
46545	1943	1	This	this	DT
46545	1943	2	is	be	VBZ
46545	1943	3	in	in	IN
46545	1943	4	effect	effect	NN
46545	1943	5	a	a	DT
46545	1943	6	representative	representative	JJ
46545	1943	7	account	account	NN
46545	1943	8	since	since	IN
46545	1943	9	it	-PRON-	PRP
46545	1943	10	represents	represent	VBZ
46545	1943	11	the	the	DT
46545	1943	12	total	total	JJ
46545	1943	13	stock	stock	NN
46545	1943	14	that	that	WDT
46545	1943	15	should	should	MD
46545	1943	16	stand	stand	VB
46545	1943	17	to	to	IN
46545	1943	18	the	the	DT
46545	1943	19	credit	credit	NN
46545	1943	20	of	of	IN
46545	1943	21	other	other	JJ
46545	1943	22	accounts	account	NNS
46545	1943	23	in	in	IN
46545	1943	24	the	the	DT
46545	1943	25	stock	stock	NN
46545	1943	26	ledger	ledger	NNP
46545	1943	27	.	.	.
46545	1944	1	[	[	-LRB-
46545	1944	2	Illustration	illustration	NN
46545	1944	3	:	:	:
46545	1944	4	Stock	Stock	NNP
46545	1944	5	Ledger	Ledger	NNP
46545	1944	6	]	]	-RRB-
46545	1944	7	_	_	NNP
46545	1944	8	Minute	Minute	NNP
46545	1944	9	Book	Book	NNP
46545	1944	10	.	.	.
46545	1944	11	_	_	NNP
46545	1944	12	This	this	DT
46545	1944	13	is	be	VBZ
46545	1944	14	a	a	DT
46545	1944	15	record	record	NN
46545	1944	16	book	book	NN
46545	1944	17	in	in	IN
46545	1944	18	which	which	WDT
46545	1944	19	the	the	DT
46545	1944	20	secretary	secretary	NN
46545	1944	21	keeps	keep	VBZ
46545	1944	22	records	record	NNS
46545	1944	23	or	or	CC
46545	1944	24	minutes	minute	NNS
46545	1944	25	of	of	IN
46545	1944	26	the	the	DT
46545	1944	27	proceedings	proceeding	NNS
46545	1944	28	of	of	IN
46545	1944	29	all	all	DT
46545	1944	30	stockholders	stockholder	NNS
46545	1944	31	'	'	POS
46545	1944	32	and	and	CC
46545	1944	33	directors	director	NNS
46545	1944	34	'	'	POS
46545	1944	35	meetings	meeting	NNS
46545	1944	36	.	.	.
46545	1945	1	This	this	DT
46545	1945	2	is	be	VBZ
46545	1945	3	an	an	DT
46545	1945	4	official	official	JJ
46545	1945	5	record	record	NN
46545	1945	6	of	of	IN
46545	1945	7	the	the	DT
46545	1945	8	acts	act	NNS
46545	1945	9	of	of	IN
46545	1945	10	the	the	DT
46545	1945	11	corporation	corporation	NN
46545	1945	12	,	,	,
46545	1945	13	and	and	CC
46545	1945	14	is	be	VBZ
46545	1945	15	frequently	frequently	RB
46545	1945	16	called	call	VBN
46545	1945	17	for	for	IN
46545	1945	18	to	to	TO
46545	1945	19	be	be	VB
46545	1945	20	introduced	introduce	VBN
46545	1945	21	in	in	IN
46545	1945	22	court	court	NN
46545	1945	23	as	as	IN
46545	1945	24	evidence	evidence	NN
46545	1945	25	.	.	.
46545	1946	1	The	the	DT
46545	1946	2	secretary	secretary	NN
46545	1946	3	is	be	VBZ
46545	1946	4	custodian	custodian	JJ
46545	1946	5	of	of	IN
46545	1946	6	the	the	DT
46545	1946	7	minute	minute	NN
46545	1946	8	book	book	NN
46545	1946	9	and	and	CC
46545	1946	10	should	should	MD
46545	1946	11	see	see	VB
46545	1946	12	that	that	IN
46545	1946	13	it	-PRON-	PRP
46545	1946	14	is	be	VBZ
46545	1946	15	carefully	carefully	RB
46545	1946	16	preserved	preserve	VBN
46545	1946	17	.	.	.
46545	1947	1	_	_	NNP
46545	1947	2	Installment	Installment	NNP
46545	1947	3	Book	Book	NNP
46545	1947	4	.	.	.
46545	1947	5	_	_	NNP
46545	1947	6	When	when	WRB
46545	1947	7	stock	stock	NN
46545	1947	8	subscriptions	subscription	NNS
46545	1947	9	are	be	VBP
46545	1947	10	payable	payable	JJ
46545	1947	11	in	in	IN
46545	1947	12	installments	installment	NNS
46545	1947	13	,	,	,
46545	1947	14	a	a	DT
46545	1947	15	form	form	NN
46545	1947	16	of	of	IN
46545	1947	17	receipt	receipt	NN
46545	1947	18	called	call	VBD
46545	1947	19	a	a	DT
46545	1947	20	scrip	scrip	NNP
46545	1947	21	or	or	CC
46545	1947	22	installment	installment	JJ
46545	1947	23	certificate	certificate	NN
46545	1947	24	is	be	VBZ
46545	1947	25	issued	issue	VBN
46545	1947	26	.	.	.
46545	1948	1	As	as	IN
46545	1948	2	payments	payment	NNS
46545	1948	3	are	be	VBP
46545	1948	4	made	make	VBN
46545	1948	5	they	-PRON-	PRP
46545	1948	6	are	be	VBP
46545	1948	7	endorsed	endorse	VBN
46545	1948	8	on	on	IN
46545	1948	9	the	the	DT
46545	1948	10	back	back	NN
46545	1948	11	of	of	IN
46545	1948	12	this	this	DT
46545	1948	13	certificate	certificate	NN
46545	1948	14	,	,	,
46545	1948	15	and	and	CC
46545	1948	16	when	when	WRB
46545	1948	17	all	all	DT
46545	1948	18	payments	payment	NNS
46545	1948	19	have	have	VBP
46545	1948	20	been	be	VBN
46545	1948	21	made	make	VBN
46545	1948	22	the	the	DT
46545	1948	23	scrip	scrip	NN
46545	1948	24	is	be	VBZ
46545	1948	25	exchanged	exchange	VBN
46545	1948	26	for	for	IN
46545	1948	27	a	a	DT
46545	1948	28	regular	regular	JJ
46545	1948	29	stock	stock	NN
46545	1948	30	certificate	certificate	NN
46545	1948	31	.	.	.
46545	1949	1	These	these	DT
46545	1949	2	scrip	scrip	JJ
46545	1949	3	certificates	certificate	NNS
46545	1949	4	are	be	VBP
46545	1949	5	bound	bind	VBN
46545	1949	6	in	in	IN
46545	1949	7	book	book	NN
46545	1949	8	form	form	NN
46545	1949	9	similar	similar	JJ
46545	1949	10	to	to	IN
46545	1949	11	stock	stock	NN
46545	1949	12	certificates	certificate	NNS
46545	1949	13	.	.	.
46545	1950	1	Sometimes	sometimes	RB
46545	1950	2	the	the	DT
46545	1950	3	scrip	scrip	NNP
46545	1950	4	certificate	certificate	NN
46545	1950	5	takes	take	VBZ
46545	1950	6	the	the	DT
46545	1950	7	form	form	NN
46545	1950	8	of	of	IN
46545	1950	9	an	an	DT
46545	1950	10	installment	installment	NN
46545	1950	11	receipt	receipt	NN
46545	1950	12	for	for	IN
46545	1950	13	the	the	DT
46545	1950	14	amount	amount	NN
46545	1950	15	paid	pay	VBN
46545	1950	16	,	,	,
46545	1950	17	all	all	DT
46545	1950	18	receipts	receipt	NNS
46545	1950	19	being	be	VBG
46545	1950	20	surrendered	surrender	VBN
46545	1950	21	to	to	IN
46545	1950	22	the	the	DT
46545	1950	23	company	company	NN
46545	1950	24	when	when	WRB
46545	1950	25	payments	payment	NNS
46545	1950	26	have	have	VBP
46545	1950	27	been	be	VBN
46545	1950	28	completed	complete	VBN
46545	1950	29	.	.	.
46545	1951	1	[	[	-LRB-
46545	1951	2	Illustration	illustration	NN
46545	1951	3	:	:	:
46545	1951	4	INSTALLMENT	INSTALLMENT	NNP
46545	1951	5	CERTIFICATE	certificate	NN
46545	1951	6	]	]	-RRB-
46545	1951	7	_	_	NNP
46545	1951	8	Stock	Stock	NNP
46545	1951	9	Register	Register	NNP
46545	1951	10	.	.	.
46545	1951	11	_	_	IN
46545	1951	12	Some	some	DT
46545	1951	13	large	large	JJ
46545	1951	14	corporations	corporation	NNS
46545	1951	15	keep	keep	VBP
46545	1951	16	,	,	,
46545	1951	17	in	in	IN
46545	1951	18	addition	addition	NN
46545	1951	19	to	to	IN
46545	1951	20	the	the	DT
46545	1951	21	stock	stock	NN
46545	1951	22	ledger	ledger	NNP
46545	1951	23	and	and	CC
46545	1951	24	transfer	transfer	NN
46545	1951	25	books	book	NNS
46545	1951	26	,	,	,
46545	1951	27	a	a	DT
46545	1951	28	stock	stock	NN
46545	1951	29	register	register	NN
46545	1951	30	which	which	WDT
46545	1951	31	is	be	VBZ
46545	1951	32	a	a	DT
46545	1951	33	complete	complete	JJ
46545	1951	34	register	register	NN
46545	1951	35	of	of	IN
46545	1951	36	all	all	DT
46545	1951	37	stock	stock	NN
46545	1951	38	issued	issue	VBN
46545	1951	39	.	.	.
46545	1952	1	This	this	DT
46545	1952	2	book	book	NN
46545	1952	3	is	be	VBZ
46545	1952	4	kept	keep	VBN
46545	1952	5	by	by	IN
46545	1952	6	the	the	DT
46545	1952	7	_	_	NNP
46545	1952	8	registrar_--usually	registrar_--usually	RB
46545	1952	9	a	a	DT
46545	1952	10	trust	trust	NN
46545	1952	11	company	company	NN
46545	1952	12	or	or	CC
46545	1952	13	bank	bank	NN
46545	1952	14	.	.	.
46545	1953	1	All	all	DT
46545	1953	2	certificates	certificate	NNS
46545	1953	3	are	be	VBP
46545	1953	4	entered	enter	VBN
46545	1953	5	in	in	IN
46545	1953	6	the	the	DT
46545	1953	7	register	register	NN
46545	1953	8	in	in	IN
46545	1953	9	numerical	numerical	JJ
46545	1953	10	order	order	NN
46545	1953	11	and	and	CC
46545	1953	12	full	full	JJ
46545	1953	13	particulars	particular	NNS
46545	1953	14	of	of	IN
46545	1953	15	each	each	DT
46545	1953	16	are	be	VBP
46545	1953	17	given	give	VBN
46545	1953	18	.	.	.
46545	1954	1	When	when	WRB
46545	1954	2	a	a	DT
46545	1954	3	transfer	transfer	NN
46545	1954	4	is	be	VBZ
46545	1954	5	made	make	VBN
46545	1954	6	both	both	CC
46545	1954	7	the	the	DT
46545	1954	8	old	old	JJ
46545	1954	9	and	and	CC
46545	1954	10	new	new	JJ
46545	1954	11	certificates	certificate	NNS
46545	1954	12	must	must	MD
46545	1954	13	be	be	VB
46545	1954	14	taken	take	VBN
46545	1954	15	to	to	IN
46545	1954	16	the	the	DT
46545	1954	17	registrar	registrar	NN
46545	1954	18	,	,	,
46545	1954	19	who	who	WP
46545	1954	20	cancels	cancel	VBZ
46545	1954	21	the	the	DT
46545	1954	22	old	old	JJ
46545	1954	23	and	and	CC
46545	1954	24	places	place	VBZ
46545	1954	25	his	-PRON-	PRP$
46545	1954	26	indorsement	indorsement	NN
46545	1954	27	on	on	IN
46545	1954	28	the	the	DT
46545	1954	29	new	new	JJ
46545	1954	30	,	,	,
46545	1954	31	certifying	certify	VBG
46545	1954	32	that	that	IN
46545	1954	33	it	-PRON-	PRP
46545	1954	34	has	have	VBZ
46545	1954	35	been	be	VBN
46545	1954	36	registered	register	VBN
46545	1954	37	.	.	.
46545	1955	1	One	one	CD
46545	1955	2	purpose	purpose	NN
46545	1955	3	of	of	IN
46545	1955	4	having	have	VBG
46545	1955	5	a	a	DT
46545	1955	6	registrar	registrar	NN
46545	1955	7	is	be	VBZ
46545	1955	8	to	to	TO
46545	1955	9	prevent	prevent	VB
46545	1955	10	an	an	DT
46545	1955	11	over	over	NN
46545	1955	12	-	-	HYPH
46545	1955	13	issue	issue	NN
46545	1955	14	of	of	IN
46545	1955	15	stock	stock	NN
46545	1955	16	.	.	.
46545	1956	1	The	the	DT
46545	1956	2	number	number	NN
46545	1956	3	of	of	IN
46545	1956	4	shares	share	NNS
46545	1956	5	shown	show	VBN
46545	1956	6	on	on	IN
46545	1956	7	the	the	DT
46545	1956	8	register	register	NN
46545	1956	9	must	must	MD
46545	1956	10	not	not	RB
46545	1956	11	exceed	exceed	VB
46545	1956	12	the	the	DT
46545	1956	13	number	number	NN
46545	1956	14	of	of	IN
46545	1956	15	shares	share	NNS
46545	1956	16	which	which	WDT
46545	1956	17	the	the	DT
46545	1956	18	corporation	corporation	NN
46545	1956	19	is	be	VBZ
46545	1956	20	authorized	authorize	VBN
46545	1956	21	to	to	TO
46545	1956	22	issue	issue	VB
46545	1956	23	.	.	.
46545	1957	1	[	[	-LRB-
46545	1957	2	Illustration	illustration	NN
46545	1957	3	:	:	:
46545	1957	4	Stock	Stock	NNP
46545	1957	5	Register	Register	NNP
46545	1957	6	]	]	-RRB-
46545	1957	7	_	_	NNP
46545	1957	8	Dividend	Dividend	NNP
46545	1957	9	Book	Book	NNP
46545	1957	10	.	.	.
46545	1957	11	_	_	NNP
46545	1957	12	When	when	WRB
46545	1957	13	the	the	DT
46545	1957	14	directors	director	NNS
46545	1957	15	declare	declare	VBP
46545	1957	16	a	a	DT
46545	1957	17	dividend	dividend	NN
46545	1957	18	it	-PRON-	PRP
46545	1957	19	is	be	VBZ
46545	1957	20	necessary	necessary	JJ
46545	1957	21	to	to	TO
46545	1957	22	make	make	VB
46545	1957	23	a	a	DT
46545	1957	24	list	list	NN
46545	1957	25	of	of	IN
46545	1957	26	stockholders	stockholder	NNS
46545	1957	27	entitled	entitle	VBN
46545	1957	28	to	to	TO
46545	1957	29	receive	receive	VB
46545	1957	30	a	a	DT
46545	1957	31	dividend	dividend	NN
46545	1957	32	.	.	.
46545	1958	1	Large	large	JJ
46545	1958	2	corporations	corporation	NNS
46545	1958	3	use	use	VBP
46545	1958	4	a	a	DT
46545	1958	5	special	special	JJ
46545	1958	6	form	form	NN
46545	1958	7	similar	similar	JJ
46545	1958	8	to	to	IN
46545	1958	9	the	the	DT
46545	1958	10	one	one	CD
46545	1958	11	illustrated	illustrate	VBN
46545	1958	12	.	.	.
46545	1959	1	It	-PRON-	PRP
46545	1959	2	is	be	VBZ
46545	1959	3	made	make	VBN
46545	1959	4	either	either	CC
46545	1959	5	in	in	IN
46545	1959	6	a	a	DT
46545	1959	7	book	book	NN
46545	1959	8	or	or	CC
46545	1959	9	on	on	IN
46545	1959	10	loose	loose	JJ
46545	1959	11	sheets	sheet	NNS
46545	1959	12	which	which	WDT
46545	1959	13	are	be	VBP
46545	1959	14	placed	place	VBN
46545	1959	15	in	in	IN
46545	1959	16	a	a	DT
46545	1959	17	binder	binder	NN
46545	1959	18	.	.	.
46545	1960	1	[	[	-LRB-
46545	1960	2	Illustration	illustration	NN
46545	1960	3	:	:	:
46545	1960	4	Dividend	Dividend	NNP
46545	1960	5	Book	Book	NNP
46545	1960	6	]	]	-RRB-
46545	1960	7	Some	some	DT
46545	1960	8	stockholders	stockholder	NNS
46545	1960	9	issue	issue	VBP
46545	1960	10	written	write	VBN
46545	1960	11	orders	order	NNS
46545	1960	12	to	to	TO
46545	1960	13	pay	pay	VB
46545	1960	14	all	all	DT
46545	1960	15	dividends	dividend	NNS
46545	1960	16	to	to	IN
46545	1960	17	some	some	DT
46545	1960	18	other	other	JJ
46545	1960	19	person	person	NN
46545	1960	20	,	,	,
46545	1960	21	which	which	WDT
46545	1960	22	makes	make	VBZ
46545	1960	23	it	-PRON-	PRP
46545	1960	24	necessary	necessary	JJ
46545	1960	25	to	to	TO
46545	1960	26	record	record	VB
46545	1960	27	on	on	IN
46545	1960	28	this	this	DT
46545	1960	29	list	list	NN
46545	1960	30	the	the	DT
46545	1960	31	name	name	NN
46545	1960	32	of	of	IN
46545	1960	33	the	the	DT
46545	1960	34	person	person	NN
46545	1960	35	to	to	IN
46545	1960	36	whom	whom	WP
46545	1960	37	this	this	DT
46545	1960	38	dividend	dividend	NN
46545	1960	39	is	be	VBZ
46545	1960	40	payable	payable	JJ
46545	1960	41	,	,	,
46545	1960	42	as	as	RB
46545	1960	43	well	well	RB
46545	1960	44	as	as	IN
46545	1960	45	the	the	DT
46545	1960	46	name	name	NN
46545	1960	47	of	of	IN
46545	1960	48	the	the	DT
46545	1960	49	stockholder	stockholder	NN
46545	1960	50	.	.	.
46545	1961	1	OPENING	open	VBG
46545	1961	2	ENTRIES	entry	NNS
46545	1961	3	=	=	NFP
46545	1961	4	26.=	26.=	XX
46545	1961	5	In	in	IN
46545	1961	6	opening	open	VBG
46545	1961	7	the	the	DT
46545	1961	8	books	book	NNS
46545	1961	9	of	of	IN
46545	1961	10	a	a	DT
46545	1961	11	corporation	corporation	NN
46545	1961	12	it	-PRON-	PRP
46545	1961	13	is	be	VBZ
46545	1961	14	necessary	necessary	JJ
46545	1961	15	to	to	TO
46545	1961	16	first	first	RB
46545	1961	17	get	get	VB
46545	1961	18	the	the	DT
46545	1961	19	capital	capital	NN
46545	1961	20	entered	enter	VBN
46545	1961	21	.	.	.
46545	1962	1	In	in	IN
46545	1962	2	a	a	DT
46545	1962	3	proprietorship	proprietorship	NN
46545	1962	4	,	,	,
46545	1962	5	the	the	DT
46545	1962	6	capital	capital	NN
46545	1962	7	is	be	VBZ
46545	1962	8	credited	credit	VBN
46545	1962	9	to	to	IN
46545	1962	10	the	the	DT
46545	1962	11	owner	owner	NN
46545	1962	12	;	;	:
46545	1962	13	in	in	IN
46545	1962	14	a	a	DT
46545	1962	15	partnership	partnership	NN
46545	1962	16	it	-PRON-	PRP
46545	1962	17	is	be	VBZ
46545	1962	18	credited	credit	VBN
46545	1962	19	to	to	IN
46545	1962	20	the	the	DT
46545	1962	21	individual	individual	JJ
46545	1962	22	partners	partner	NNS
46545	1962	23	.	.	.
46545	1963	1	On	on	IN
46545	1963	2	the	the	DT
46545	1963	3	books	book	NNS
46545	1963	4	of	of	IN
46545	1963	5	a	a	DT
46545	1963	6	corporation	corporation	NN
46545	1963	7	an	an	DT
46545	1963	8	account	account	NN
46545	1963	9	called	call	VBN
46545	1963	10	capital	capital	NN
46545	1963	11	stock	stock	NN
46545	1963	12	is	be	VBZ
46545	1963	13	opened	open	VBN
46545	1963	14	,	,	,
46545	1963	15	to	to	TO
46545	1963	16	which	which	WDT
46545	1963	17	capital	capital	NN
46545	1963	18	is	be	VBZ
46545	1963	19	credited	credit	VBN
46545	1963	20	.	.	.
46545	1964	1	This	this	DT
46545	1964	2	account	account	NN
46545	1964	3	is	be	VBZ
46545	1964	4	opened	open	VBN
46545	1964	5	in	in	IN
46545	1964	6	the	the	DT
46545	1964	7	general	general	NNP
46545	1964	8	ledger	ledger	JJ
46545	1964	9	and	and	CC
46545	1964	10	original	original	JJ
46545	1964	11	entries	entry	NNS
46545	1964	12	are	be	VBP
46545	1964	13	made	make	VBN
46545	1964	14	in	in	IN
46545	1964	15	the	the	DT
46545	1964	16	journal	journal	NN
46545	1964	17	.	.	.
46545	1965	1	The	the	DT
46545	1965	2	manner	manner	NN
46545	1965	3	of	of	IN
46545	1965	4	making	make	VBG
46545	1965	5	the	the	DT
46545	1965	6	opening	open	VBG
46545	1965	7	entries	entry	NNS
46545	1965	8	depends	depend	VBZ
46545	1965	9	upon	upon	IN
46545	1965	10	the	the	DT
46545	1965	11	method	method	NN
46545	1965	12	of	of	IN
46545	1965	13	disposing	dispose	VBG
46545	1965	14	of	of	IN
46545	1965	15	the	the	DT
46545	1965	16	capital	capital	NN
46545	1965	17	stock	stock	NN
46545	1965	18	.	.	.
46545	1966	1	_	_	XX
46545	1966	2	If	if	IN
46545	1966	3	stock	stock	NN
46545	1966	4	is	be	VBZ
46545	1966	5	sold	sell	VBN
46545	1966	6	for	for	IN
46545	1966	7	cash	cash	NN
46545	1966	8	only	only	RB
46545	1966	9	_	_	NNP
46545	1966	10	and	and	CC
46545	1966	11	the	the	DT
46545	1966	12	entire	entire	JJ
46545	1966	13	amount	amount	NN
46545	1966	14	is	be	VBZ
46545	1966	15	subscribed	subscribe	VBN
46545	1966	16	and	and	CC
46545	1966	17	paid	pay	VBN
46545	1966	18	for	for	IN
46545	1966	19	,	,	,
46545	1966	20	the	the	DT
46545	1966	21	entry	entry	NN
46545	1966	22	is	be	VBZ
46545	1966	23	simply	simply	RB
46545	1966	24	Cash	cash	VB
46545	1966	25	$	$	$
46545	1966	26	100,000	100,000	CD
46545	1966	27	To	to	TO
46545	1966	28	capital	capital	NN
46545	1966	29	Stock	Stock	NNP
46545	1966	30	$	$	$
46545	1966	31	100,000	100,000	CD
46545	1966	32	Stock	Stock	NNP
46545	1966	33	subscribed	subscribe	VBD
46545	1966	34	and	and	CC
46545	1966	35	paid	pay	VBD
46545	1966	36	for	for	IN
46545	1966	37	by	by	IN
46545	1966	38	the	the	DT
46545	1966	39	following	follow	VBG
46545	1966	40	:	:	:
46545	1966	41	John	John	NNP
46545	1966	42	Doe	Doe	NNP
46545	1966	43	$	$	$
46545	1966	44	50,000	50,000	CD
46545	1966	45	Richard	Richard	NNP
46545	1966	46	Roe	Roe	NNP
46545	1966	47	25,000	25,000	CD
46545	1966	48	Henry	Henry	NNP
46545	1966	49	Snow	Snow	NNP
46545	1966	50	25,000	25,000	CD
46545	1966	51	as	as	IN
46545	1966	52	per	per	IN
46545	1966	53	subscription	subscription	NN
46545	1966	54	list	list	NN
46545	1966	55	dated--------190	dated--------190	NNP
46545	1966	56	-	-	HYPH
46545	1966	57	---	---	:
46545	1966	58	.	.	.
46545	1967	1	_	_	XX
46545	1967	2	If	if	IN
46545	1967	3	only	only	RB
46545	1967	4	a	a	DT
46545	1967	5	part	part	NN
46545	1967	6	of	of	IN
46545	1967	7	the	the	DT
46545	1967	8	authorized	authorize	VBN
46545	1967	9	stock	stock	NN
46545	1967	10	is	be	VBZ
46545	1967	11	subscribed	subscribe	VBN
46545	1967	12	_	_	NNP
46545	1967	13	,	,	,
46545	1967	14	there	there	EX
46545	1967	15	are	be	VBP
46545	1967	16	two	two	CD
46545	1967	17	methods	method	NNS
46545	1967	18	of	of	IN
46545	1967	19	entering	enter	VBG
46545	1967	20	the	the	DT
46545	1967	21	transaction	transaction	NN
46545	1967	22	.	.	.
46545	1968	1	First	first	RB
46545	1968	2	:	:	:
46545	1968	3	Debit	debit	NN
46545	1968	4	cash	cash	NN
46545	1968	5	and	and	CC
46545	1968	6	credit	credit	NN
46545	1968	7	capital	capital	NN
46545	1968	8	stock	stock	NN
46545	1968	9	as	as	IN
46545	1968	10	above	above	RB
46545	1968	11	,	,	,
46545	1968	12	only	only	RB
46545	1968	13	as	as	RB
46545	1968	14	fast	fast	RB
46545	1968	15	as	as	IN
46545	1968	16	stock	stock	NN
46545	1968	17	is	be	VBZ
46545	1968	18	subscribed	subscribe	VBN
46545	1968	19	and	and	CC
46545	1968	20	paid	pay	VBN
46545	1968	21	for	for	IN
46545	1968	22	.	.	.
46545	1969	1	Second	second	JJ
46545	1969	2	:	:	:
46545	1969	3	Debit	debit	NN
46545	1969	4	cash	cash	NN
46545	1969	5	and	and	CC
46545	1969	6	credit	credit	NN
46545	1969	7	capital	capital	NN
46545	1969	8	stock	stock	NN
46545	1969	9	for	for	IN
46545	1969	10	the	the	DT
46545	1969	11	amount	amount	NN
46545	1969	12	actually	actually	RB
46545	1969	13	subscribed	subscribe	VBD
46545	1969	14	and	and	CC
46545	1969	15	paid	pay	VBN
46545	1969	16	for	for	IN
46545	1969	17	.	.	.
46545	1970	1	Debit	Debit	NNP
46545	1970	2	a	a	DT
46545	1970	3	new	new	JJ
46545	1970	4	account	account	NN
46545	1970	5	called	call	VBN
46545	1970	6	_	_	NNP
46545	1970	7	unsubscribed	unsubscribed	JJ
46545	1970	8	stock	stock	NN
46545	1970	9	_	_	NNP
46545	1970	10	and	and	CC
46545	1970	11	credit	credit	NN
46545	1970	12	capital	capital	NN
46545	1970	13	stock	stock	NN
46545	1970	14	for	for	IN
46545	1970	15	the	the	DT
46545	1970	16	balance	balance	NN
46545	1970	17	of	of	IN
46545	1970	18	the	the	DT
46545	1970	19	total	total	JJ
46545	1970	20	authorized	authorized	JJ
46545	1970	21	issue	issue	NN
46545	1970	22	of	of	IN
46545	1970	23	stock	stock	NN
46545	1970	24	.	.	.
46545	1971	1	Illustrating	illustrate	VBG
46545	1971	2	the	the	DT
46545	1971	3	above	above	JJ
46545	1971	4	,	,	,
46545	1971	5	we	-PRON-	PRP
46545	1971	6	will	will	MD
46545	1971	7	suppose	suppose	VB
46545	1971	8	that	that	IN
46545	1971	9	the	the	DT
46545	1971	10	National	National	NNP
46545	1971	11	Manufacturing	Manufacturing	NNP
46545	1971	12	Co.	Co.	NNP
46545	1971	13	is	be	VBZ
46545	1971	14	organized	organize	VBN
46545	1971	15	with	with	IN
46545	1971	16	a	a	DT
46545	1971	17	capitalization	capitalization	NN
46545	1971	18	of	of	IN
46545	1971	19	$	$	$
46545	1971	20	100,000	100,000	CD
46545	1971	21	,	,	,
46545	1971	22	of	of	IN
46545	1971	23	which	which	WDT
46545	1971	24	$	$	$
46545	1971	25	50,000	50,000	CD
46545	1971	26	is	be	VBZ
46545	1971	27	subscribed	subscribe	VBN
46545	1971	28	and	and	CC
46545	1971	29	paid	pay	VBN
46545	1971	30	for	for	IN
46545	1971	31	in	in	IN
46545	1971	32	cash	cash	NN
46545	1971	33	.	.	.
46545	1972	1	The	the	DT
46545	1972	2	entries	entry	NNS
46545	1972	3	would	would	MD
46545	1972	4	be:--	be:--	VB
46545	1972	5	Cash	cash	VB
46545	1972	6	$	$	$
46545	1972	7	50,000	50,000	CD
46545	1972	8	To	to	TO
46545	1972	9	capital	capital	NN
46545	1972	10	stock	stock	NN
46545	1972	11	$	$	$
46545	1972	12	50,000	50,000	CD
46545	1972	13	Stock	Stock	NNP
46545	1972	14	subscribed	subscribe	VBD
46545	1972	15	and	and	CC
46545	1972	16	paid	pay	VBD
46545	1972	17	for	for	IN
46545	1972	18	by	by	IN
46545	1972	19	the	the	DT
46545	1972	20	following	follow	VBG
46545	1972	21	:	:	:
46545	1972	22	John	John	NNP
46545	1972	23	Doe	Doe	NNP
46545	1972	24	$	$	$
46545	1972	25	25,000	25,000	CD
46545	1972	26	Richard	Richard	NNP
46545	1972	27	Roe	Roe	NNP
46545	1972	28	15,000	15,000	CD
46545	1972	29	Henry	Henry	NNP
46545	1972	30	Snow	Snow	NNP
46545	1972	31	10,000	10,000	CD
46545	1972	32	--------	--------	:
46545	1972	33	Unsubscribed	unsubscribed	JJ
46545	1972	34	stock	stock	NN
46545	1972	35	50,000	50,000	CD
46545	1972	36	To	to	IN
46545	1972	37	capital	capital	NN
46545	1972	38	stock	stock	NN
46545	1972	39	50,000	50,000	CD
46545	1972	40	_	_	NNP
46545	1972	41	If	if	IN
46545	1972	42	stock	stock	NN
46545	1972	43	is	be	VBZ
46545	1972	44	not	not	RB
46545	1972	45	paid	pay	VBN
46545	1972	46	for	for	IN
46545	1972	47	when	when	WRB
46545	1972	48	subscribed	subscribe	VBN
46545	1972	49	_	_	NNP
46545	1972	50	or	or	CC
46545	1972	51	if	if	IN
46545	1972	52	it	-PRON-	PRP
46545	1972	53	is	be	VBZ
46545	1972	54	payable	payable	JJ
46545	1972	55	in	in	IN
46545	1972	56	installments	installment	NNS
46545	1972	57	the	the	DT
46545	1972	58	entry	entry	NN
46545	1972	59	is	be	VBZ
46545	1972	60	:	:	:
46545	1972	61	John	John	NNP
46545	1972	62	Doe	Doe	NNP
46545	1972	63	25,000	25,000	CD
46545	1972	64	Richard	Richard	NNP
46545	1972	65	Roe	Roe	NNP
46545	1972	66	15,000	15,000	CD
46545	1972	67	Henry	Henry	NNP
46545	1972	68	Snow	Snow	NNP
46545	1972	69	10,000	10,000	CD
46545	1972	70	To	to	IN
46545	1972	71	capital	capital	NN
46545	1972	72	stock	stock	NN
46545	1972	73	50,000	50,000	CD
46545	1972	74	For	for	IN
46545	1972	75	subscription	subscription	NN
46545	1972	76	to	to	IN
46545	1972	77	stock	stock	NN
46545	1972	78	as	as	IN
46545	1972	79	per	per	IN
46545	1972	80	subscription	subscription	NN
46545	1972	81	list	list	NN
46545	1972	82	.	.	.
46545	1973	1	Or	or	CC
46545	1973	2	if	if	IN
46545	1973	3	it	-PRON-	PRP
46545	1973	4	is	be	VBZ
46545	1973	5	not	not	RB
46545	1973	6	desired	desire	VBN
46545	1973	7	to	to	TO
46545	1973	8	enter	enter	VB
46545	1973	9	the	the	DT
46545	1973	10	names	name	NNS
46545	1973	11	of	of	IN
46545	1973	12	the	the	DT
46545	1973	13	subscribers	subscriber	NNS
46545	1973	14	an	an	DT
46545	1973	15	account	account	NN
46545	1973	16	is	be	VBZ
46545	1973	17	opened	open	VBN
46545	1973	18	in	in	IN
46545	1973	19	the	the	DT
46545	1973	20	name	name	NN
46545	1973	21	of	of	IN
46545	1973	22	_	_	NNP
46545	1973	23	subscriptions	subscription	NNS
46545	1973	24	_	_	NNP
46545	1973	25	,	,	,
46545	1973	26	and	and	CC
46545	1973	27	the	the	DT
46545	1973	28	entry	entry	NN
46545	1973	29	is	be	VBZ
46545	1973	30	:	:	:
46545	1973	31	Subscriptions	subscription	NNS
46545	1973	32	50,000	50,000	CD
46545	1973	33	To	to	TO
46545	1973	34	capital	capital	NN
46545	1973	35	stock	stock	NN
46545	1973	36	50,000	50,000	CD
46545	1973	37	The	the	DT
46545	1973	38	above	above	JJ
46545	1973	39	entries	entry	NNS
46545	1973	40	at	at	IN
46545	1973	41	once	once	RB
46545	1973	42	place	place	VB
46545	1973	43	the	the	DT
46545	1973	44	entire	entire	JJ
46545	1973	45	authorized	authorize	VBN
46545	1973	46	capital	capital	NN
46545	1973	47	stock	stock	NN
46545	1973	48	on	on	IN
46545	1973	49	the	the	DT
46545	1973	50	books	book	NNS
46545	1973	51	.	.	.
46545	1974	1	When	when	WRB
46545	1974	2	further	further	JJ
46545	1974	3	subscriptions	subscription	NNS
46545	1974	4	are	be	VBP
46545	1974	5	made	make	VBN
46545	1974	6	,	,	,
46545	1974	7	subscription	subscription	NN
46545	1974	8	account	account	NN
46545	1974	9	is	be	VBZ
46545	1974	10	debited	debit	VBN
46545	1974	11	and	and	CC
46545	1974	12	unsubscribed	unsubscribed	JJ
46545	1974	13	stock	stock	NN
46545	1974	14	is	be	VBZ
46545	1974	15	credited	credit	VBN
46545	1974	16	.	.	.
46545	1975	1	When	when	WRB
46545	1975	2	subscriptions	subscription	NNS
46545	1975	3	are	be	VBP
46545	1975	4	paid	pay	VBN
46545	1975	5	,	,	,
46545	1975	6	cash	cash	NN
46545	1975	7	is	be	VBZ
46545	1975	8	debited	debited	JJ
46545	1975	9	and	and	CC
46545	1975	10	subscriptions	subscription	NNS
46545	1975	11	credited	credit	VBN
46545	1975	12	.	.	.
46545	1976	1	When	when	WRB
46545	1976	2	subscriptions	subscription	NNS
46545	1976	3	are	be	VBP
46545	1976	4	payable	payable	JJ
46545	1976	5	in	in	IN
46545	1976	6	regular	regular	JJ
46545	1976	7	installments	installment	NNS
46545	1976	8	,	,	,
46545	1976	9	payments	payment	NNS
46545	1976	10	may	may	MD
46545	1976	11	be	be	VB
46545	1976	12	credited	credit	VBN
46545	1976	13	to	to	IN
46545	1976	14	subscriptions	subscription	NNS
46545	1976	15	.	.	.
46545	1977	1	The	the	DT
46545	1977	2	plan	plan	NN
46545	1977	3	is	be	VBZ
46545	1977	4	sometimes	sometimes	RB
46545	1977	5	followed	follow	VBN
46545	1977	6	,	,	,
46545	1977	7	however	however	RB
46545	1977	8	,	,	,
46545	1977	9	of	of	IN
46545	1977	10	opening	open	VBG
46545	1977	11	an	an	DT
46545	1977	12	account	account	NN
46545	1977	13	for	for	IN
46545	1977	14	each	each	DT
46545	1977	15	installment	installment	NN
46545	1977	16	,	,	,
46545	1977	17	as	as	IN
46545	1977	18	Installment	Installment	NNP
46545	1977	19	No	no	UH
46545	1977	20	.	.	.
46545	1978	1	1	1	CD
46545	1978	2	,	,	,
46545	1978	3	to	to	TO
46545	1978	4	which	which	WDT
46545	1978	5	payments	payment	NNS
46545	1978	6	are	be	VBP
46545	1978	7	credited	credit	VBN
46545	1978	8	.	.	.
46545	1979	1	When	when	WRB
46545	1979	2	the	the	DT
46545	1979	3	installment	installment	NN
46545	1979	4	is	be	VBZ
46545	1979	5	fully	fully	RB
46545	1979	6	paid	pay	VBN
46545	1979	7	this	this	DT
46545	1979	8	account	account	NN
46545	1979	9	would	would	MD
46545	1979	10	be	be	VB
46545	1979	11	closed	close	VBN
46545	1979	12	into	into	IN
46545	1979	13	subscription	subscription	NN
46545	1979	14	account	account	NN
46545	1979	15	.	.	.
46545	1980	1	Or	or	CC
46545	1980	2	still	still	RB
46545	1980	3	another	another	DT
46545	1980	4	formula	formula	NN
46545	1980	5	--	--	:
46545	1980	6	when	when	WRB
46545	1980	7	stock	stock	NN
46545	1980	8	has	have	VBZ
46545	1980	9	been	be	VBN
46545	1980	10	sold	sell	VBN
46545	1980	11	_	_	NNP
46545	1980	12	subject	subject	NN
46545	1980	13	to	to	IN
46545	1980	14	assessments	assessment	NNS
46545	1980	15	to	to	TO
46545	1980	16	be	be	VB
46545	1980	17	made	make	VBN
46545	1980	18	by	by	IN
46545	1980	19	the	the	DT
46545	1980	20	board	board	NN
46545	1980	21	of	of	IN
46545	1980	22	directors	director	NNS
46545	1980	23	_	_	NNP
46545	1980	24	,	,	,
46545	1980	25	and	and	CC
46545	1980	26	an	an	DT
46545	1980	27	assessment	assessment	NN
46545	1980	28	has	have	VBZ
46545	1980	29	been	be	VBN
46545	1980	30	called	call	VBN
46545	1980	31	the	the	DT
46545	1980	32	entry	entry	NN
46545	1980	33	is	be	VBZ
46545	1980	34	:	:	:
46545	1980	35	Assessment	assessment	NN
46545	1980	36	No	no	UH
46545	1980	37	.	.	.
46545	1981	1	1	1	LS
46545	1981	2	.	.	.
46545	1982	1	$	$	$
46545	1982	2	10,000	10,000	CD
46545	1982	3	To	to	TO
46545	1982	4	subscriptions	subscriptions	VB
46545	1982	5	$	$	$
46545	1982	6	10,000	10,000	CD
46545	1982	7	An	an	DT
46545	1982	8	assessment	assessment	NN
46545	1982	9	of	of	IN
46545	1982	10	20	20	CD
46545	1982	11	%	%	NN
46545	1982	12	as	as	IN
46545	1982	13	per	per	IN
46545	1982	14	resolution	resolution	NN
46545	1982	15	of	of	IN
46545	1982	16	the	the	DT
46545	1982	17	board	board	NN
46545	1982	18	of	of	IN
46545	1982	19	directors	director	NNS
46545	1982	20	John	John	NNP
46545	1982	21	Doe	Doe	NNP
46545	1982	22	5,000	5,000	CD
46545	1982	23	Richard	Richard	NNP
46545	1982	24	Roe	Roe	NNP
46545	1982	25	3,000	3,000	CD
46545	1982	26	Henry	Henry	NNP
46545	1982	27	Snow	Snow	NNP
46545	1982	28	2,000	2,000	CD
46545	1982	29	When	when	WRB
46545	1982	30	paid	pay	VBN
46545	1982	31	,	,	,
46545	1982	32	cash	cash	NN
46545	1982	33	is	be	VBZ
46545	1982	34	debited	debited	JJ
46545	1982	35	and	and	CC
46545	1982	36	assessment	assessment	NN
46545	1982	37	No	no	UH
46545	1982	38	.	.	.
46545	1983	1	1	1	CD
46545	1983	2	is	be	VBZ
46545	1983	3	credited	credit	VBN
46545	1983	4	.	.	.
46545	1984	1	When	when	WRB
46545	1984	2	the	the	DT
46545	1984	3	next	next	JJ
46545	1984	4	assessment	assessment	NN
46545	1984	5	is	be	VBZ
46545	1984	6	called	call	VBN
46545	1984	7	an	an	DT
46545	1984	8	account	account	NN
46545	1984	9	is	be	VBZ
46545	1984	10	opened	open	VBN
46545	1984	11	with	with	IN
46545	1984	12	assessment	assessment	NN
46545	1984	13	No	no	UH
46545	1984	14	.	.	.
46545	1985	1	2	2	LS
46545	1985	2	.	.	.
46545	1986	1	=	=	NFP
46545	1986	2	27	27	CD
46545	1986	3	.	.	.
46545	1987	1	When	when	WRB
46545	1987	2	a	a	DT
46545	1987	3	Part	part	NN
46545	1987	4	of	of	IN
46545	1987	5	the	the	DT
46545	1987	6	Stock	Stock	NNP
46545	1987	7	is	be	VBZ
46545	1987	8	Paid	pay	VBN
46545	1987	9	for	for	IN
46545	1987	10	in	in	IN
46545	1987	11	Property	Property	NNP
46545	1987	12	and	and	CC
46545	1987	13	the	the	DT
46545	1987	14	Balance	balance	NN
46545	1987	15	in	in	IN
46545	1987	16	Money.=	Money.=	NNP
46545	1987	17	A	a	DT
46545	1987	18	corporation	corporation	NN
46545	1987	19	known	know	VBN
46545	1987	20	as	as	IN
46545	1987	21	The	the	DT
46545	1987	22	National	National	NNP
46545	1987	23	Manufacturing	Manufacturing	NNP
46545	1987	24	Company	Company	NNP
46545	1987	25	is	be	VBZ
46545	1987	26	formed	form	VBN
46545	1987	27	to	to	TO
46545	1987	28	take	take	VB
46545	1987	29	over	over	RP
46545	1987	30	a	a	DT
46545	1987	31	manufacturing	manufacturing	NN
46545	1987	32	business	business	NN
46545	1987	33	owned	own	VBN
46545	1987	34	by	by	IN
46545	1987	35	John	John	NNP
46545	1987	36	Doe	Doe	NNP
46545	1987	37	.	.	.
46545	1988	1	The	the	DT
46545	1988	2	capital	capital	NN
46545	1988	3	stock	stock	NN
46545	1988	4	is	be	VBZ
46545	1988	5	$	$	$
46545	1988	6	100,000	100,000	CD
46545	1988	7	of	of	IN
46545	1988	8	which	which	WDT
46545	1988	9	Mr.	Mr.	NNP
46545	1988	10	Doe	Doe	NNP
46545	1988	11	is	be	VBZ
46545	1988	12	to	to	TO
46545	1988	13	receive	receive	VB
46545	1988	14	$	$	$
46545	1988	15	50,000	50,000	CD
46545	1988	16	for	for	IN
46545	1988	17	the	the	DT
46545	1988	18	assets	asset	NNS
46545	1988	19	and	and	CC
46545	1988	20	goodwill	goodwill	NN
46545	1988	21	of	of	IN
46545	1988	22	his	-PRON-	PRP$
46545	1988	23	business	business	NN
46545	1988	24	,	,	,
46545	1988	25	the	the	DT
46545	1988	26	company	company	NN
46545	1988	27	agreeing	agree	VBG
46545	1988	28	to	to	TO
46545	1988	29	assume	assume	VB
46545	1988	30	his	-PRON-	PRP$
46545	1988	31	liabilities	liability	NNS
46545	1988	32	.	.	.
46545	1989	1	His	-PRON-	PRP$
46545	1989	2	statement	statement	NN
46545	1989	3	of	of	IN
46545	1989	4	affairs	affair	NNS
46545	1989	5	shows	show	VBZ
46545	1989	6	the	the	DT
46545	1989	7	following	follow	VBG
46545	1989	8	:	:	:
46545	1989	9	_	_	NNP
46545	1989	10	Assets	Assets	NNPS
46545	1989	11	_	_	NNP
46545	1989	12	Cash	Cash	NNP
46545	1989	13	in	in	IN
46545	1989	14	bank	bank	NN
46545	1989	15	$	$	$
46545	1989	16	2,264.00	2,264.00	CD
46545	1989	17	Accounts	account	NNS
46545	1989	18	receivable	receivable	JJ
46545	1989	19	4,650.50	4,650.50	CD
46545	1989	20	Machinery	Machinery	NNP
46545	1989	21	9,000.00	9,000.00	CD
46545	1989	22	Manufactured	manufacture	VBN
46545	1989	23	goods	good	NNS
46545	1989	24	2,100.00	2,100.00	CD
46545	1989	25	Material	material	NN
46545	1989	26	and	and	CC
46545	1989	27	supplies	supply	VBZ
46545	1989	28	3,780.00	3,780.00	CD
46545	1989	29	Furniture	furniture	NN
46545	1989	30	and	and	CC
46545	1989	31	fixtures	fixture	VBZ
46545	1989	32	700.00	700.00	CD
46545	1989	33	$	$	$
46545	1989	34	22,494.50	22,494.50	CD
46545	1989	35	--------	--------	NFP
46545	1989	36	_	_	NNP
46545	1989	37	Liabilities	Liabilities	NNPS
46545	1989	38	_	_	NNP
46545	1989	39	Accounts	Accounts	NNPS
46545	1989	40	payable	payable	JJ
46545	1989	41	864.20	864.20	CD
46545	1989	42	864.20	864.20	CD
46545	1989	43	--------	--------	NFP
46545	1989	44	--------	--------	NFP
46545	1989	45	21,630.30	21,630.30	CD
46545	1989	46	Since	since	IN
46545	1989	47	the	the	DT
46545	1989	48	net	net	JJ
46545	1989	49	assets	asset	NNS
46545	1989	50	are	be	VBP
46545	1989	51	$	$	$
46545	1989	52	21,630.30	21,630.30	CD
46545	1989	53	,	,	,
46545	1989	54	and	and	CC
46545	1989	55	the	the	DT
46545	1989	56	stock	stock	NN
46545	1989	57	to	to	TO
46545	1989	58	be	be	VB
46545	1989	59	issued	issue	VBN
46545	1989	60	to	to	IN
46545	1989	61	John	John	NNP
46545	1989	62	Doe	Doe	NNP
46545	1989	63	is	be	VBZ
46545	1989	64	$	$	$
46545	1989	65	50,000	50,000	CD
46545	1989	66	the	the	DT
46545	1989	67	difference	difference	NN
46545	1989	68	,	,	,
46545	1989	69	or	or	CC
46545	1989	70	$	$	$
46545	1989	71	28,369.70	28,369.70	CD
46545	1989	72	,	,	,
46545	1989	73	represents	represent	VBZ
46545	1989	74	the	the	DT
46545	1989	75	amount	amount	NN
46545	1989	76	paid	pay	VBN
46545	1989	77	for	for	IN
46545	1989	78	the	the	DT
46545	1989	79	goodwill	goodwill	NN
46545	1989	80	of	of	IN
46545	1989	81	the	the	DT
46545	1989	82	business	business	NN
46545	1989	83	.	.	.
46545	1990	1	The	the	DT
46545	1990	2	transaction	transaction	NN
46545	1990	3	is	be	VBZ
46545	1990	4	entered	enter	VBN
46545	1990	5	as	as	IN
46545	1990	6	follows:--	follows:--	-LRB-
46545	1990	7	Property	Property	NNP
46545	1990	8	and	and	CC
46545	1990	9	Goodwill	Goodwill	NNP
46545	1990	10	of	of	IN
46545	1990	11	the	the	DT
46545	1990	12	business	business	NN
46545	1990	13	of	of	IN
46545	1990	14	John	John	NNP
46545	1990	15	Doe	Doe	NNP
46545	1990	16	,	,	,
46545	1990	17	transferred	transfer	VBN
46545	1990	18	to	to	IN
46545	1990	19	this	this	DT
46545	1990	20	company	company	NN
46545	1990	21	as	as	IN
46545	1990	22	per	per	IN
46545	1990	23	resolution	resolution	NN
46545	1990	24	of	of	IN
46545	1990	25	the	the	DT
46545	1990	26	board	board	NN
46545	1990	27	of	of	IN
46545	1990	28	directors	director	NNS
46545	1990	29	,	,	,
46545	1990	30	Dec.	December	NNP
46545	1990	31	21st	21st	NN
46545	1990	32	,	,	,
46545	1990	33	1908	1908	CD
46545	1990	34	.	.	.
46545	1991	1	Goodwill	Goodwill	NNP
46545	1991	2	$	$	$
46545	1991	3	28,369.70	28,369.70	CD
46545	1991	4	Cash	cash	NN
46545	1991	5	2,264.00	2,264.00	CD
46545	1991	6	Accounts	account	NNS
46545	1991	7	receivable	receivable	JJ
46545	1991	8	4,650.50	4,650.50	CD
46545	1991	9	Machinery	Machinery	NNP
46545	1991	10	9,000.00	9,000.00	CD
46545	1991	11	Manufactured	manufacture	VBN
46545	1991	12	goods	good	NNS
46545	1991	13	2,100.00	2,100.00	CD
46545	1991	14	Material	material	NN
46545	1991	15	and	and	CC
46545	1991	16	supplies	supply	VBZ
46545	1991	17	3,780.00	3,780.00	CD
46545	1991	18	Furniture	furniture	NN
46545	1991	19	and	and	CC
46545	1991	20	fixtures	fixture	VBZ
46545	1991	21	700.00	700.00	CD
46545	1991	22	Accounts	Accounts	NNPS
46545	1991	23	payable	payable	VBP
46545	1991	24	$	$	$
46545	1991	25	864.20	864.20	CD
46545	1991	26	Capital	capital	NN
46545	1991	27	stock	stock	NN
46545	1991	28	50,000.00	50,000.00	NNP
46545	1991	29	One	one	CD
46545	1991	30	half	half	NN
46545	1991	31	of	of	IN
46545	1991	32	the	the	DT
46545	1991	33	capital	capital	NN
46545	1991	34	stock	stock	NN
46545	1991	35	is	be	VBZ
46545	1991	36	thus	thus	RB
46545	1991	37	accounted	account	VBN
46545	1991	38	for	for	IN
46545	1991	39	.	.	.
46545	1992	1	The	the	DT
46545	1992	2	balance	balance	NN
46545	1992	3	is	be	VBZ
46545	1992	4	to	to	TO
46545	1992	5	be	be	VB
46545	1992	6	subscribed	subscribe	VBN
46545	1992	7	,	,	,
46545	1992	8	and	and	CC
46545	1992	9	when	when	WRB
46545	1992	10	subscribed	subscribe	VBD
46545	1992	11	the	the	DT
46545	1992	12	entries	entry	NNS
46545	1992	13	will	will	MD
46545	1992	14	be	be	VB
46545	1992	15	as	as	RB
46545	1992	16	explained	explain	VBN
46545	1992	17	in	in	IN
46545	1992	18	Art	art	NN
46545	1992	19	.	.	.
46545	1993	1	26	26	CD
46545	1993	2	,	,	,
46545	1993	3	depending	depend	VBG
46545	1993	4	upon	upon	IN
46545	1993	5	whether	whether	IN
46545	1993	6	subscriptions	subscription	NNS
46545	1993	7	are	be	VBP
46545	1993	8	paid	pay	VBN
46545	1993	9	in	in	IN
46545	1993	10	full	full	JJ
46545	1993	11	or	or	CC
46545	1993	12	in	in	IN
46545	1993	13	installments	installment	NNS
46545	1993	14	.	.	.
46545	1994	1	=	=	SYM
46545	1994	2	28	28	CD
46545	1994	3	.	.	.
46545	1995	1	When	when	WRB
46545	1995	2	Stock	Stock	NNP
46545	1995	3	is	be	VBZ
46545	1995	4	Issued	issue	VBN
46545	1995	5	in	in	IN
46545	1995	6	Payment	Payment	NNP
46545	1995	7	of	of	IN
46545	1995	8	Property	Property	NNP
46545	1995	9	and	and	CC
46545	1995	10	a	a	DT
46545	1995	11	Part	part	NN
46545	1995	12	of	of	IN
46545	1995	13	the	the	DT
46545	1995	14	Stock	Stock	NNP
46545	1995	15	is	be	VBZ
46545	1995	16	to	to	TO
46545	1995	17	be	be	VB
46545	1995	18	Donated	donate	VBN
46545	1995	19	to	to	IN
46545	1995	20	the	the	DT
46545	1995	21	Company.=	Company.=	NNP
46545	1995	22	John	John	NNP
46545	1995	23	Doe	Doe	NNP
46545	1995	24	owns	own	VBZ
46545	1995	25	a	a	DT
46545	1995	26	valuable	valuable	JJ
46545	1995	27	patent	patent	NN
46545	1995	28	on	on	IN
46545	1995	29	an	an	DT
46545	1995	30	automobile	automobile	NN
46545	1995	31	attachment	attachment	NN
46545	1995	32	and	and	CC
46545	1995	33	desires	desire	NNS
46545	1995	34	to	to	TO
46545	1995	35	secure	secure	VB
46545	1995	36	capital	capital	NN
46545	1995	37	to	to	TO
46545	1995	38	carry	carry	VB
46545	1995	39	on	on	IN
46545	1995	40	its	-PRON-	PRP$
46545	1995	41	manufacture	manufacture	NN
46545	1995	42	.	.	.
46545	1996	1	He	-PRON-	PRP
46545	1996	2	interests	interest	VBZ
46545	1996	3	Richard	Richard	NNP
46545	1996	4	Roe	Roe	NNP
46545	1996	5	and	and	CC
46545	1996	6	Henry	Henry	NNP
46545	1996	7	Snow	Snow	NNP
46545	1996	8	,	,	,
46545	1996	9	who	who	WP
46545	1996	10	agree	agree	VBP
46545	1996	11	to	to	TO
46545	1996	12	assist	assist	VB
46545	1996	13	him	-PRON-	PRP
46545	1996	14	to	to	TO
46545	1996	15	form	form	VB
46545	1996	16	the	the	DT
46545	1996	17	National	National	NNP
46545	1996	18	Manufacturing	Manufacturing	NNP
46545	1996	19	Company	Company	NNP
46545	1996	20	to	to	TO
46545	1996	21	take	take	VB
46545	1996	22	over	over	RP
46545	1996	23	his	-PRON-	PRP$
46545	1996	24	patent	patent	NN
46545	1996	25	and	and	CC
46545	1996	26	manufacture	manufacture	VB
46545	1996	27	the	the	DT
46545	1996	28	attachment	attachment	NN
46545	1996	29	.	.	.
46545	1997	1	The	the	DT
46545	1997	2	company	company	NN
46545	1997	3	is	be	VBZ
46545	1997	4	incorporated	incorporate	VBN
46545	1997	5	with	with	IN
46545	1997	6	an	an	DT
46545	1997	7	authorized	authorize	VBN
46545	1997	8	capitalization	capitalization	NN
46545	1997	9	of	of	IN
46545	1997	10	$	$	$
46545	1997	11	150,000	150,000	CD
46545	1997	12	.	.	.
46545	1998	1	Roe	Roe	NNP
46545	1998	2	and	and	CC
46545	1998	3	Snow	Snow	NNP
46545	1998	4	agree	agree	VBP
46545	1998	5	that	that	IN
46545	1998	6	Doe	Doe	NNP
46545	1998	7	shall	shall	MD
46545	1998	8	receive	receive	VB
46545	1998	9	$	$	$
46545	1998	10	100,000	100,000	CD
46545	1998	11	full	full	JJ
46545	1998	12	paid	pay	VBN
46545	1998	13	stock	stock	NN
46545	1998	14	for	for	IN
46545	1998	15	his	-PRON-	PRP$
46545	1998	16	patent	patent	NN
46545	1998	17	,	,	,
46545	1998	18	and	and	CC
46545	1998	19	to	to	TO
46545	1998	20	subscribe	subscribe	VB
46545	1998	21	$	$	$
46545	1998	22	25,000	25,000	CD
46545	1998	23	each	each	DT
46545	1998	24	,	,	,
46545	1998	25	payable	payable	JJ
46545	1998	26	in	in	IN
46545	1998	27	cash	cash	NN
46545	1998	28	to	to	TO
46545	1998	29	be	be	VB
46545	1998	30	used	use	VBN
46545	1998	31	for	for	IN
46545	1998	32	the	the	DT
46545	1998	33	purchase	purchase	NN
46545	1998	34	of	of	IN
46545	1998	35	the	the	DT
46545	1998	36	necessary	necessary	JJ
46545	1998	37	machinery	machinery	NN
46545	1998	38	.	.	.
46545	1999	1	John	John	NNP
46545	1999	2	Doe	Doe	NNP
46545	1999	3	,	,	,
46545	1999	4	in	in	IN
46545	1999	5	turn	turn	NN
46545	1999	6	,	,	,
46545	1999	7	agrees	agree	VBZ
46545	1999	8	to	to	TO
46545	1999	9	donate	donate	VB
46545	1999	10	$	$	$
46545	1999	11	50,000	50,000	CD
46545	1999	12	of	of	IN
46545	1999	13	his	-PRON-	PRP$
46545	1999	14	stock	stock	NN
46545	1999	15	to	to	TO
46545	1999	16	provide	provide	VB
46545	1999	17	working	work	VBG
46545	1999	18	capital	capital	NN
46545	1999	19	.	.	.
46545	2000	1	The	the	DT
46545	2000	2	entries	entry	NNS
46545	2000	3	are	be	VBP
46545	2000	4	:	:	:
46545	2000	5	Patents	patent	NNS
46545	2000	6	$	$	$
46545	2000	7	100,000	100,000	CD
46545	2000	8	Capital	capital	NN
46545	2000	9	stock	stock	NN
46545	2000	10	$	$	$
46545	2000	11	100,000	100,000	CD
46545	2000	12	Full	full	JJ
46545	2000	13	paid	pay	VBN
46545	2000	14	stock	stock	NN
46545	2000	15	issued	issue	VBN
46545	2000	16	to	to	IN
46545	2000	17	John	John	NNP
46545	2000	18	Doe	Doe	NNP
46545	2000	19	to	to	TO
46545	2000	20	pay	pay	VB
46545	2000	21	for	for	IN
46545	2000	22	patents	patent	NNS
46545	2000	23	transferred	transfer	VBN
46545	2000	24	to	to	IN
46545	2000	25	the	the	DT
46545	2000	26	Company	Company	NNP
46545	2000	27	by	by	IN
46545	2000	28	bill	bill	NN
46545	2000	29	of	of	IN
46545	2000	30	sale	sale	NN
46545	2000	31	dated	date	VBN
46545	2000	32	Dec.	December	NNP
46545	2000	33	2	2	CD
46545	2000	34	,	,	,
46545	2000	35	1908	1908	CD
46545	2000	36	.	.	.
46545	2001	1	Subscriptions	subscription	NNS
46545	2001	2	$	$	$
46545	2001	3	50,000	50,000	CD
46545	2001	4	Capital	capital	NN
46545	2001	5	stock	stock	NN
46545	2001	6	$	$	$
46545	2001	7	50,000	50,000	CD
46545	2001	8	Subscriptions	subscription	NNS
46545	2001	9	to	to	TO
46545	2001	10	capital	capital	NN
46545	2001	11	stock	stock	NN
46545	2001	12	as	as	IN
46545	2001	13	follows:--	follows:--	-LRB-
46545	2001	14	Richard	Richard	NNP
46545	2001	15	Roe	Roe	NNP
46545	2001	16	$	$	$
46545	2001	17	25,000	25,000	CD
46545	2001	18	Henry	Henry	NNP
46545	2001	19	Snow	Snow	NNP
46545	2001	20	25,000	25,000	CD
46545	2001	21	--------	--------	NFP
46545	2001	22	Treasury	Treasury	NNP
46545	2001	23	stock	stock	NN
46545	2001	24	50,000	50,000	CD
46545	2001	25	Working	working	JJ
46545	2001	26	capital	capital	NN
46545	2001	27	50,000	50,000	CD
46545	2001	28	Full	full	JJ
46545	2001	29	paid	pay	VBN
46545	2001	30	stock	stock	NN
46545	2001	31	donated	donate	VBN
46545	2001	32	by	by	IN
46545	2001	33	John	John	NNP
46545	2001	34	Doe	Doe	NNP
46545	2001	35	to	to	TO
46545	2001	36	provide	provide	VB
46545	2001	37	working	work	VBG
46545	2001	38	capital	capital	NN
46545	2001	39	.	.	.
46545	2002	1	When	when	WRB
46545	2002	2	subscriptions	subscription	NNS
46545	2002	3	are	be	VBP
46545	2002	4	paid:--	paid:--	``
46545	2002	5	Cash	cash	NN
46545	2002	6	50,000	50,000	CD
46545	2002	7	Subscriptions	subscription	NNS
46545	2002	8	50,000	50,000	CD
46545	2002	9	It	-PRON-	PRP
46545	2002	10	is	be	VBZ
46545	2002	11	decided	decide	VBN
46545	2002	12	to	to	TO
46545	2002	13	sell	sell	VB
46545	2002	14	$	$	$
46545	2002	15	30,000	30,000	CD
46545	2002	16	of	of	IN
46545	2002	17	the	the	DT
46545	2002	18	treasury	treasury	NNP
46545	2002	19	stock	stock	NN
46545	2002	20	at	at	IN
46545	2002	21	50	50	CD
46545	2002	22	%	%	NN
46545	2002	23	of	of	IN
46545	2002	24	its	-PRON-	PRP$
46545	2002	25	face	face	NN
46545	2002	26	value	value	NN
46545	2002	27	,	,	,
46545	2002	28	and	and	CC
46545	2002	29	subscriptions	subscription	NNS
46545	2002	30	are	be	VBP
46545	2002	31	received	receive	VBN
46545	2002	32	for	for	IN
46545	2002	33	this	this	DT
46545	2002	34	amount	amount	NN
46545	2002	35	.	.	.
46545	2003	1	Subscription	subscription	NN
46545	2003	2	to	to	IN
46545	2003	3	treasury	treasury	VB
46545	2003	4	stock	stock	NN
46545	2003	5	30,000	30,000	CD
46545	2003	6	Treasury	Treasury	NNP
46545	2003	7	stock	stock	NN
46545	2003	8	30,000	30,000	CD
46545	2003	9	Subscription	Subscription	NNP
46545	2003	10	account	account	NN
46545	2003	11	is	be	VBZ
46545	2003	12	debited	debited	JJ
46545	2003	13	and	and	CC
46545	2003	14	treasury	treasury	NNP
46545	2003	15	stock	stock	NN
46545	2003	16	credited	credit	VBN
46545	2003	17	for	for	IN
46545	2003	18	the	the	DT
46545	2003	19	full	full	JJ
46545	2003	20	amount	amount	NN
46545	2003	21	since	since	IN
46545	2003	22	this	this	DT
46545	2003	23	is	be	VBZ
46545	2003	24	the	the	DT
46545	2003	25	amount	amount	NN
46545	2003	26	of	of	IN
46545	2003	27	full	full	JJ
46545	2003	28	paid	pay	VBN
46545	2003	29	stock	stock	NN
46545	2003	30	to	to	TO
46545	2003	31	be	be	VB
46545	2003	32	issued	issue	VBN
46545	2003	33	,	,	,
46545	2003	34	regardless	regardless	RB
46545	2003	35	of	of	IN
46545	2003	36	the	the	DT
46545	2003	37	price	price	NN
46545	2003	38	at	at	IN
46545	2003	39	which	which	WDT
46545	2003	40	it	-PRON-	PRP
46545	2003	41	is	be	VBZ
46545	2003	42	sold	sell	VBN
46545	2003	43	.	.	.
46545	2004	1	When	when	WRB
46545	2004	2	this	this	DT
46545	2004	3	stock	stock	NN
46545	2004	4	is	be	VBZ
46545	2004	5	paid	pay	VBN
46545	2004	6	for	for	IN
46545	2004	7	,	,	,
46545	2004	8	the	the	DT
46545	2004	9	entry	entry	NN
46545	2004	10	in	in	IN
46545	2004	11	the	the	DT
46545	2004	12	cash	cash	NN
46545	2004	13	book	book	NN
46545	2004	14	on	on	IN
46545	2004	15	the	the	DT
46545	2004	16	debit	debit	NN
46545	2004	17	side	side	NN
46545	2004	18	is	be	VBZ
46545	2004	19	:	:	:
46545	2004	20	Subscriptions	subscription	NNS
46545	2004	21	to	to	IN
46545	2004	22	treasury	treasury	VB
46545	2004	23	stock	stock	NN
46545	2004	24	15,000	15,000	CD
46545	2004	25	This	this	DT
46545	2004	26	leaves	leave	VBZ
46545	2004	27	a	a	DT
46545	2004	28	debit	debit	NN
46545	2004	29	balance	balance	NN
46545	2004	30	of	of	IN
46545	2004	31	$	$	$
46545	2004	32	15,000	15,000	CD
46545	2004	33	in	in	IN
46545	2004	34	the	the	DT
46545	2004	35	account	account	NN
46545	2004	36	_	_	NNP
46545	2004	37	subscriptions	subscription	VBZ
46545	2004	38	to	to	IN
46545	2004	39	treasury	treasury	NNP
46545	2004	40	stock	stock	NN
46545	2004	41	_	_	NNP
46545	2004	42	,	,	,
46545	2004	43	which	which	WDT
46545	2004	44	represents	represent	VBZ
46545	2004	45	a	a	DT
46545	2004	46	discount	discount	NN
46545	2004	47	on	on	IN
46545	2004	48	the	the	DT
46545	2004	49	stock	stock	NN
46545	2004	50	sold	sell	VBN
46545	2004	51	.	.	.
46545	2005	1	The	the	DT
46545	2005	2	manner	manner	NN
46545	2005	3	of	of	IN
46545	2005	4	disposing	dispose	VBG
46545	2005	5	of	of	IN
46545	2005	6	this	this	DT
46545	2005	7	discount	discount	NN
46545	2005	8	depends	depend	VBZ
46545	2005	9	upon	upon	IN
46545	2005	10	the	the	DT
46545	2005	11	provisions	provision	NNS
46545	2005	12	made	make	VBN
46545	2005	13	by	by	IN
46545	2005	14	the	the	DT
46545	2005	15	directors	director	NNS
46545	2005	16	in	in	IN
46545	2005	17	respect	respect	NN
46545	2005	18	to	to	IN
46545	2005	19	the	the	DT
46545	2005	20	creating	creating	NN
46545	2005	21	of	of	IN
46545	2005	22	working	work	VBG
46545	2005	23	capital	capital	NN
46545	2005	24	.	.	.
46545	2006	1	If	if	IN
46545	2006	2	their	-PRON-	PRP$
46545	2006	3	resolution	resolution	NN
46545	2006	4	provides	provide	VBZ
46545	2006	5	that	that	IN
46545	2006	6	the	the	DT
46545	2006	7	fund	fund	NN
46545	2006	8	maintained	maintain	VBD
46545	2006	9	for	for	IN
46545	2006	10	working	work	VBG
46545	2006	11	capital	capital	NN
46545	2006	12	shall	shall	MD
46545	2006	13	be	be	VB
46545	2006	14	only	only	RB
46545	2006	15	such	such	PDT
46545	2006	16	an	an	DT
46545	2006	17	amount	amount	NN
46545	2006	18	as	as	IN
46545	2006	19	may	may	MD
46545	2006	20	be	be	VB
46545	2006	21	realized	realize	VBN
46545	2006	22	from	from	IN
46545	2006	23	the	the	DT
46545	2006	24	sale	sale	NN
46545	2006	25	of	of	IN
46545	2006	26	treasury	treasury	NNP
46545	2006	27	stock	stock	NN
46545	2006	28	,	,	,
46545	2006	29	the	the	DT
46545	2006	30	discount	discount	NN
46545	2006	31	is	be	VBZ
46545	2006	32	disposed	dispose	VBN
46545	2006	33	of	of	IN
46545	2006	34	by	by	IN
46545	2006	35	the	the	DT
46545	2006	36	following	follow	VBG
46545	2006	37	entry	entry	NN
46545	2006	38	:	:	:
46545	2006	39	Working	work	VBG
46545	2006	40	capital	capital	NN
46545	2006	41	15,000	15,000	CD
46545	2006	42	Subscriptions	subscription	NNS
46545	2006	43	to	to	TO
46545	2006	44	treasury	treasury	VB
46545	2006	45	stock	stock	NN
46545	2006	46	15,000	15,000	CD
46545	2006	47	Discount	discount	NN
46545	2006	48	on	on	IN
46545	2006	49	30,000	30,000	CD
46545	2006	50	treasury	treasury	NN
46545	2006	51	stock	stock	NN
46545	2006	52	sold	sell	VBN
46545	2006	53	.	.	.
46545	2007	1	Suppose	suppose	VB
46545	2007	2	,	,	,
46545	2007	3	however	however	RB
46545	2007	4	,	,	,
46545	2007	5	that	that	IN
46545	2007	6	the	the	DT
46545	2007	7	directors	director	NNS
46545	2007	8	have	have	VBP
46545	2007	9	provided	provide	VBN
46545	2007	10	by	by	IN
46545	2007	11	resolution	resolution	NN
46545	2007	12	for	for	IN
46545	2007	13	the	the	DT
46545	2007	14	maintaining	maintaining	NN
46545	2007	15	of	of	IN
46545	2007	16	a	a	DT
46545	2007	17	working	work	VBG
46545	2007	18	capital	capital	NN
46545	2007	19	of	of	IN
46545	2007	20	$	$	$
46545	2007	21	50,000	50,000	CD
46545	2007	22	.	.	.
46545	2008	1	In	in	IN
46545	2008	2	that	that	DT
46545	2008	3	case	case	NN
46545	2008	4	the	the	DT
46545	2008	5	liability	liability	NN
46545	2008	6	for	for	IN
46545	2008	7	the	the	DT
46545	2008	8	full	full	JJ
46545	2008	9	$	$	$
46545	2008	10	50,000	50,000	CD
46545	2008	11	must	must	MD
46545	2008	12	remain	remain	VB
46545	2008	13	on	on	IN
46545	2008	14	the	the	DT
46545	2008	15	books	book	NNS
46545	2008	16	until	until	IN
46545	2008	17	such	such	JJ
46545	2008	18	time	time	NN
46545	2008	19	as	as	IN
46545	2008	20	other	other	JJ
46545	2008	21	provision	provision	NN
46545	2008	22	is	be	VBZ
46545	2008	23	made	make	VBN
46545	2008	24	.	.	.
46545	2009	1	The	the	DT
46545	2009	2	entry	entry	NN
46545	2009	3	would	would	MD
46545	2009	4	then	then	RB
46545	2009	5	be	be	VB
46545	2009	6	:	:	:
46545	2009	7	Bonus	bonus	NN
46545	2009	8	$	$	$
46545	2009	9	15,000	15,000	CD
46545	2009	10	Subscriptions	subscription	NNS
46545	2009	11	to	to	TO
46545	2009	12	treasury	treasury	VB
46545	2009	13	stock	stock	NN
46545	2009	14	$	$	$
46545	2009	15	15,000	15,000	CD
46545	2009	16	The	the	DT
46545	2009	17	discount	discount	NN
46545	2009	18	is	be	VBZ
46545	2009	19	,	,	,
46545	2009	20	to	to	IN
46545	2009	21	all	all	DT
46545	2009	22	intents	intent	NNS
46545	2009	23	,	,	,
46545	2009	24	a	a	DT
46545	2009	25	bonus	bonus	NN
46545	2009	26	given	give	VBN
46545	2009	27	to	to	IN
46545	2009	28	the	the	DT
46545	2009	29	purchasers	purchaser	NNS
46545	2009	30	,	,	,
46545	2009	31	and	and	CC
46545	2009	32	if	if	IN
46545	2009	33	,	,	,
46545	2009	34	as	as	IN
46545	2009	35	frequently	frequently	RB
46545	2009	36	happens	happen	VBZ
46545	2009	37	,	,	,
46545	2009	38	purchasers	purchaser	NNS
46545	2009	39	are	be	VBP
46545	2009	40	promised	promise	VBN
46545	2009	41	a	a	DT
46545	2009	42	bonus	bonus	NN
46545	2009	43	of	of	IN
46545	2009	44	a	a	DT
46545	2009	45	share	share	NN
46545	2009	46	of	of	IN
46545	2009	47	stock	stock	NN
46545	2009	48	for	for	IN
46545	2009	49	every	every	DT
46545	2009	50	share	share	NN
46545	2009	51	purchased	purchase	VBN
46545	2009	52	,	,	,
46545	2009	53	it	-PRON-	PRP
46545	2009	54	would	would	MD
46545	2009	55	be	be	VB
46545	2009	56	proper	proper	JJ
46545	2009	57	to	to	TO
46545	2009	58	make	make	VB
46545	2009	59	the	the	DT
46545	2009	60	following	follow	VBG
46545	2009	61	entry	entry	NN
46545	2009	62	in	in	IN
46545	2009	63	the	the	DT
46545	2009	64	first	first	JJ
46545	2009	65	place	place	NN
46545	2009	66	.	.	.
46545	2010	1	Subscriptions	subscription	NNS
46545	2010	2	to	to	IN
46545	2010	3	treasury	treasury	VB
46545	2010	4	stock	stock	NN
46545	2010	5	15,000	15,000	CD
46545	2010	6	Bonus	Bonus	NNP
46545	2010	7	15,000	15,000	CD
46545	2010	8	Treasury	Treasury	NNP
46545	2010	9	stock	stock	NN
46545	2010	10	30,000	30,000	CD
46545	2010	11	Sold	sell	VBD
46545	2010	12	30,000	30,000	CD
46545	2010	13	treasury	treasury	NN
46545	2010	14	stock	stock	NN
46545	2010	15	at	at	IN
46545	2010	16	50	50	CD
46545	2010	17	%	%	NN
46545	2010	18	of	of	IN
46545	2010	19	face	face	NN
46545	2010	20	value	value	NN
46545	2010	21	.	.	.
46545	2011	1	In	in	IN
46545	2011	2	any	any	DT
46545	2011	3	dividend	dividend	NN
46545	2011	4	distribution	distribution	NN
46545	2011	5	the	the	DT
46545	2011	6	purchasers	purchaser	NNS
46545	2011	7	are	be	VBP
46545	2011	8	entitled	entitle	VBN
46545	2011	9	to	to	TO
46545	2011	10	draw	draw	VB
46545	2011	11	dividends	dividend	NNS
46545	2011	12	on	on	IN
46545	2011	13	the	the	DT
46545	2011	14	face	face	NN
46545	2011	15	value	value	NN
46545	2011	16	of	of	IN
46545	2011	17	their	-PRON-	PRP$
46545	2011	18	stock	stock	NN
46545	2011	19	,	,	,
46545	2011	20	since	since	IN
46545	2011	21	it	-PRON-	PRP
46545	2011	22	was	be	VBD
46545	2011	23	issued	issue	VBN
46545	2011	24	to	to	IN
46545	2011	25	them	-PRON-	PRP
46545	2011	26	as	as	IN
46545	2011	27	full	full	JJ
46545	2011	28	paid	pay	VBN
46545	2011	29	.	.	.
46545	2012	1	It	-PRON-	PRP
46545	2012	2	would	would	MD
46545	2012	3	be	be	VB
46545	2012	4	manifestly	manifestly	RB
46545	2012	5	unfair	unfair	JJ
46545	2012	6	to	to	TO
46545	2012	7	charge	charge	VB
46545	2012	8	the	the	DT
46545	2012	9	discount	discount	NN
46545	2012	10	or	or	CC
46545	2012	11	bonus	bonus	NN
46545	2012	12	against	against	IN
46545	2012	13	profits	profit	NNS
46545	2012	14	for	for	IN
46545	2012	15	the	the	DT
46545	2012	16	current	current	JJ
46545	2012	17	year	year	NN
46545	2012	18	,	,	,
46545	2012	19	and	and	CC
46545	2012	20	it	-PRON-	PRP
46545	2012	21	is	be	VBZ
46545	2012	22	customary	customary	JJ
46545	2012	23	to	to	TO
46545	2012	24	spread	spread	VB
46545	2012	25	it	-PRON-	PRP
46545	2012	26	over	over	IN
46545	2012	27	a	a	DT
46545	2012	28	period	period	NN
46545	2012	29	of	of	IN
46545	2012	30	several	several	JJ
46545	2012	31	years	year	NNS
46545	2012	32	,	,	,
46545	2012	33	charging	charge	VBG
46545	2012	34	off	off	RP
46545	2012	35	a	a	DT
46545	2012	36	certain	certain	JJ
46545	2012	37	per	per	IN
46545	2012	38	cent	cent	NN
46545	2012	39	each	each	DT
46545	2012	40	year	year	NN
46545	2012	41	.	.	.
46545	2013	1	The	the	DT
46545	2013	2	bonus	bonus	NN
46545	2013	3	account	account	NN
46545	2013	4	is	be	VBZ
46545	2013	5	,	,	,
46545	2013	6	in	in	IN
46545	2013	7	the	the	DT
46545	2013	8	meantime	meantime	NN
46545	2013	9	,	,	,
46545	2013	10	carried	carry	VBN
46545	2013	11	on	on	IN
46545	2013	12	the	the	DT
46545	2013	13	books	book	NNS
46545	2013	14	as	as	IN
46545	2013	15	an	an	DT
46545	2013	16	asset	asset	NN
46545	2013	17	,	,	,
46545	2013	18	and	and	CC
46545	2013	19	belongs	belong	VBZ
46545	2013	20	in	in	IN
46545	2013	21	the	the	DT
46545	2013	22	class	class	NN
46545	2013	23	known	know	VBN
46545	2013	24	as	as	IN
46545	2013	25	_	_	NNP
46545	2013	26	fictitious	fictitious	JJ
46545	2013	27	_	_	NNP
46545	2013	28	assets	asset	NNS
46545	2013	29	.	.	.
46545	2014	1	Treasury	Treasury	NNP
46545	2014	2	stock	stock	NN
46545	2014	3	is	be	VBZ
46545	2014	4	an	an	DT
46545	2014	5	asset	asset	NN
46545	2014	6	,	,	,
46545	2014	7	its	-PRON-	PRP$
46545	2014	8	real	real	JJ
46545	2014	9	value	value	NN
46545	2014	10	being	be	VBG
46545	2014	11	the	the	DT
46545	2014	12	market	market	NN
46545	2014	13	value	value	NN
46545	2014	14	of	of	IN
46545	2014	15	the	the	DT
46545	2014	16	stock	stock	NN
46545	2014	17	represented	represent	VBD
46545	2014	18	.	.	.
46545	2015	1	In	in	IN
46545	2015	2	the	the	DT
46545	2015	3	event	event	NN
46545	2015	4	of	of	IN
46545	2015	5	liquidation	liquidation	NN
46545	2015	6	of	of	IN
46545	2015	7	the	the	DT
46545	2015	8	company	company	NN
46545	2015	9	,	,	,
46545	2015	10	treasury	treasury	NNP
46545	2015	11	stock	stock	NN
46545	2015	12	would	would	MD
46545	2015	13	off	off	RB
46545	2015	14	-	-	HYPH
46545	2015	15	set	set	VB
46545	2015	16	the	the	DT
46545	2015	17	liability	liability	NN
46545	2015	18	on	on	IN
46545	2015	19	account	account	NN
46545	2015	20	of	of	IN
46545	2015	21	capital	capital	NN
46545	2015	22	stock	stock	NN
46545	2015	23	.	.	.
46545	2016	1	When	when	WRB
46545	2016	2	all	all	DT
46545	2016	3	of	of	IN
46545	2016	4	the	the	DT
46545	2016	5	treasury	treasury	NNP
46545	2016	6	stock	stock	NN
46545	2016	7	is	be	VBZ
46545	2016	8	sold	sell	VBN
46545	2016	9	the	the	DT
46545	2016	10	account	account	NN
46545	2016	11	closes	close	VBZ
46545	2016	12	itself	-PRON-	PRP
46545	2016	13	;	;	:
46545	2016	14	or	or	CC
46545	2016	15	if	if	IN
46545	2016	16	it	-PRON-	PRP
46545	2016	17	is	be	VBZ
46545	2016	18	issued	issue	VBN
46545	2016	19	to	to	IN
46545	2016	20	stockholders	stockholder	NNS
46545	2016	21	in	in	IN
46545	2016	22	the	the	DT
46545	2016	23	form	form	NN
46545	2016	24	of	of	IN
46545	2016	25	stock	stock	NN
46545	2016	26	dividends	dividend	NNS
46545	2016	27	,	,	,
46545	2016	28	it	-PRON-	PRP
46545	2016	29	is	be	VBZ
46545	2016	30	closed	close	VBN
46545	2016	31	into	into	IN
46545	2016	32	profit	profit	NN
46545	2016	33	and	and	CC
46545	2016	34	loss	loss	NN
46545	2016	35	.	.	.
46545	2017	1	Working	working	JJ
46545	2017	2	capital	capital	NN
46545	2017	3	is	be	VBZ
46545	2017	4	a	a	DT
46545	2017	5	liability	liability	NN
46545	2017	6	,	,	,
46545	2017	7	which	which	WDT
46545	2017	8	may	may	MD
46545	2017	9	be	be	VB
46545	2017	10	termed	term	VBN
46545	2017	11	an	an	DT
46545	2017	12	_	_	NNP
46545	2017	13	assumed	assume	VBN
46545	2017	14	_	_	NNP
46545	2017	15	or	or	CC
46545	2017	16	_	_	NNP
46545	2017	17	nominal	nominal	NNP
46545	2017	18	_	_	NNP
46545	2017	19	liability	liability	NN
46545	2017	20	.	.	.
46545	2018	1	Like	like	IN
46545	2018	2	capital	capital	NN
46545	2018	3	stock	stock	NN
46545	2018	4	it	-PRON-	PRP
46545	2018	5	is	be	VBZ
46545	2018	6	a	a	DT
46545	2018	7	liability	liability	NN
46545	2018	8	only	only	RB
46545	2018	9	as	as	IN
46545	2018	10	between	between	IN
46545	2018	11	the	the	DT
46545	2018	12	company	company	NN
46545	2018	13	and	and	CC
46545	2018	14	its	-PRON-	PRP$
46545	2018	15	stockholders	stockholder	NNS
46545	2018	16	.	.	.
46545	2019	1	It	-PRON-	PRP
46545	2019	2	off	off	IN
46545	2019	3	-	-	HYPH
46545	2019	4	sets	set	NNS
46545	2019	5	whatever	whatever	WDT
46545	2019	6	form	form	NN
46545	2019	7	of	of	IN
46545	2019	8	asset	asset	NN
46545	2019	9	--	--	:
46545	2019	10	cash	cash	NN
46545	2019	11	or	or	CC
46545	2019	12	otherwise	otherwise	RB
46545	2019	13	--	--	:
46545	2019	14	that	that	WDT
46545	2019	15	represents	represent	VBZ
46545	2019	16	proceeds	proceed	NNS
46545	2019	17	from	from	IN
46545	2019	18	the	the	DT
46545	2019	19	sale	sale	NN
46545	2019	20	of	of	IN
46545	2019	21	treasury	treasury	NNP
46545	2019	22	stock	stock	NN
46545	2019	23	.	.	.
46545	2020	1	The	the	DT
46545	2020	2	real	real	JJ
46545	2020	3	position	position	NN
46545	2020	4	of	of	IN
46545	2020	5	working	work	VBG
46545	2020	6	capital	capital	NN
46545	2020	7	in	in	IN
46545	2020	8	the	the	DT
46545	2020	9	balance	balance	NN
46545	2020	10	sheet	sheet	NN
46545	2020	11	is	be	VBZ
46545	2020	12	that	that	DT
46545	2020	13	of	of	IN
46545	2020	14	a	a	DT
46545	2020	15	capital	capital	NN
46545	2020	16	liability	liability	NN
46545	2020	17	which	which	WDT
46545	2020	18	must	must	MD
46545	2020	19	be	be	VB
46545	2020	20	considered	consider	VBN
46545	2020	21	before	before	IN
46545	2020	22	any	any	DT
46545	2020	23	surplus	surplus	NN
46545	2020	24	available	available	JJ
46545	2020	25	for	for	IN
46545	2020	26	dividends	dividend	NNS
46545	2020	27	can	can	MD
46545	2020	28	be	be	VB
46545	2020	29	said	say	VBN
46545	2020	30	to	to	TO
46545	2020	31	exist	exist	VB
46545	2020	32	.	.	.
46545	2021	1	Power	power	NN
46545	2021	2	is	be	VBZ
46545	2021	3	usually	usually	RB
46545	2021	4	given	give	VBN
46545	2021	5	the	the	DT
46545	2021	6	directors	director	NNS
46545	2021	7	to	to	TO
46545	2021	8	reserve	reserve	VB
46545	2021	9	a	a	DT
46545	2021	10	certain	certain	JJ
46545	2021	11	amount	amount	NN
46545	2021	12	for	for	IN
46545	2021	13	working	work	VBG
46545	2021	14	capital	capital	NN
46545	2021	15	,	,	,
46545	2021	16	and	and	CC
46545	2021	17	even	even	RB
46545	2021	18	though	though	IN
46545	2021	19	an	an	DT
46545	2021	20	actual	actual	JJ
46545	2021	21	surplus	surplus	NN
46545	2021	22	may	may	MD
46545	2021	23	exist	exist	VB
46545	2021	24	they	-PRON-	PRP
46545	2021	25	have	have	VBP
46545	2021	26	the	the	DT
46545	2021	27	right	right	NN
46545	2021	28	to	to	IN
46545	2021	29	off	off	RB
46545	2021	30	-	-	HYPH
46545	2021	31	set	set	VBN
46545	2021	32	this	this	DT
46545	2021	33	with	with	IN
46545	2021	34	a	a	DT
46545	2021	35	working	work	VBG
46545	2021	36	capital	capital	NN
46545	2021	37	liability	liability	NN
46545	2021	38	instead	instead	RB
46545	2021	39	of	of	IN
46545	2021	40	declaring	declare	VBG
46545	2021	41	a	a	DT
46545	2021	42	dividend	dividend	NN
46545	2021	43	.	.	.
46545	2022	1	=	=	SYM
46545	2022	2	29	29	CD
46545	2022	3	.	.	.
46545	2023	1	Premium	premium	NN
46545	2023	2	on	on	IN
46545	2023	3	Stock.=	stock.=	NN
46545	2023	4	The	the	DT
46545	2023	5	stocks	stock	NNS
46545	2023	6	of	of	IN
46545	2023	7	many	many	JJ
46545	2023	8	well	well	RB
46545	2023	9	-	-	HYPH
46545	2023	10	managed	manage	VBN
46545	2023	11	enterprises	enterprise	NNS
46545	2023	12	sell	sell	VBP
46545	2023	13	at	at	IN
46545	2023	14	a	a	DT
46545	2023	15	premium	premium	NN
46545	2023	16	.	.	.
46545	2024	1	In	in	IN
46545	2024	2	all	all	DT
46545	2024	3	such	such	JJ
46545	2024	4	cases	case	NNS
46545	2024	5	the	the	DT
46545	2024	6	amount	amount	NN
46545	2024	7	received	receive	VBN
46545	2024	8	above	above	IN
46545	2024	9	the	the	DT
46545	2024	10	par	par	NN
46545	2024	11	or	or	CC
46545	2024	12	face	face	NN
46545	2024	13	value	value	NN
46545	2024	14	is	be	VBZ
46545	2024	15	credited	credit	VBN
46545	2024	16	to	to	IN
46545	2024	17	an	an	DT
46545	2024	18	account	account	NN
46545	2024	19	called	call	VBN
46545	2024	20	_	_	NNP
46545	2024	21	premium	premium	NN
46545	2024	22	on	on	IN
46545	2024	23	stock	stock	NN
46545	2024	24	_	_	NNP
46545	2024	25	.	.	.
46545	2025	1	At	at	IN
46545	2025	2	the	the	DT
46545	2025	3	end	end	NN
46545	2025	4	of	of	IN
46545	2025	5	the	the	DT
46545	2025	6	year	year	NN
46545	2025	7	this	this	DT
46545	2025	8	account	account	NN
46545	2025	9	is	be	VBZ
46545	2025	10	closed	close	VBN
46545	2025	11	into	into	IN
46545	2025	12	surplus	surplus	JJ
46545	2025	13	account	account	NN
46545	2025	14	.	.	.
46545	2026	1	If	if	IN
46545	2026	2	any	any	DT
46545	2026	3	such	such	JJ
46545	2026	4	items	item	NNS
46545	2026	5	are	be	VBP
46545	2026	6	standing	stand	VBG
46545	2026	7	on	on	IN
46545	2026	8	the	the	DT
46545	2026	9	books	book	NNS
46545	2026	10	it	-PRON-	PRP
46545	2026	11	can	can	MD
46545	2026	12	be	be	VB
46545	2026	13	used	use	VBN
46545	2026	14	to	to	IN
46545	2026	15	off	off	RB
46545	2026	16	-	-	HYPH
46545	2026	17	set	set	VBN
46545	2026	18	bonus	bonus	NN
46545	2026	19	account	account	NN
46545	2026	20	or	or	CC
46545	2026	21	organization	organization	NN
46545	2026	22	expenses	expense	NNS
46545	2026	23	.	.	.
46545	2027	1	It	-PRON-	PRP
46545	2027	2	is	be	VBZ
46545	2027	3	not	not	RB
46545	2027	4	proper	proper	JJ
46545	2027	5	to	to	TO
46545	2027	6	close	close	VB
46545	2027	7	premium	premium	NN
46545	2027	8	account	account	NN
46545	2027	9	into	into	IN
46545	2027	10	the	the	DT
46545	2027	11	current	current	JJ
46545	2027	12	profit	profit	NN
46545	2027	13	and	and	CC
46545	2027	14	loss	loss	NN
46545	2027	15	account	account	NN
46545	2027	16	,	,	,
46545	2027	17	for	for	IN
46545	2027	18	while	while	IN
46545	2027	19	it	-PRON-	PRP
46545	2027	20	represents	represent	VBZ
46545	2027	21	a	a	DT
46545	2027	22	profit	profit	NN
46545	2027	23	,	,	,
46545	2027	24	it	-PRON-	PRP
46545	2027	25	is	be	VBZ
46545	2027	26	not	not	RB
46545	2027	27	earned	earn	VBN
46545	2027	28	in	in	IN
46545	2027	29	the	the	DT
46545	2027	30	regular	regular	JJ
46545	2027	31	operations	operation	NNS
46545	2027	32	of	of	IN
46545	2027	33	the	the	DT
46545	2027	34	business	business	NN
46545	2027	35	.	.	.
46545	2028	1	=	=	NFP
46545	2028	2	30	30	CD
46545	2028	3	.	.	.
46545	2029	1	Reduction	reduction	NN
46545	2029	2	of	of	IN
46545	2029	3	Working	Working	NNP
46545	2029	4	Capital.=	Capital.=	NNP
46545	2029	5	As	as	IN
46545	2029	6	before	before	IN
46545	2029	7	stated	state	VBN
46545	2029	8	,	,	,
46545	2029	9	so	so	RB
46545	2029	10	long	long	RB
46545	2029	11	as	as	IN
46545	2029	12	working	work	VBG
46545	2029	13	capital	capital	NN
46545	2029	14	remains	remain	VBZ
46545	2029	15	on	on	IN
46545	2029	16	the	the	DT
46545	2029	17	books	book	NNS
46545	2029	18	it	-PRON-	PRP
46545	2029	19	must	must	MD
46545	2029	20	be	be	VB
46545	2029	21	treated	treat	VBN
46545	2029	22	as	as	IN
46545	2029	23	a	a	DT
46545	2029	24	liability	liability	NN
46545	2029	25	.	.	.
46545	2030	1	Having	have	VBG
46545	2030	2	the	the	DT
46545	2030	3	right	right	NN
46545	2030	4	to	to	TO
46545	2030	5	create	create	VB
46545	2030	6	working	work	VBG
46545	2030	7	capital	capital	NN
46545	2030	8	,	,	,
46545	2030	9	the	the	DT
46545	2030	10	directors	director	NNS
46545	2030	11	also	also	RB
46545	2030	12	have	have	VBP
46545	2030	13	the	the	DT
46545	2030	14	right	right	NN
46545	2030	15	to	to	TO
46545	2030	16	reduce	reduce	VB
46545	2030	17	it	-PRON-	PRP
46545	2030	18	whenever	whenever	WRB
46545	2030	19	,	,	,
46545	2030	20	in	in	IN
46545	2030	21	their	-PRON-	PRP$
46545	2030	22	judgment	judgment	NN
46545	2030	23	,	,	,
46545	2030	24	the	the	DT
46545	2030	25	necessities	necessity	NNS
46545	2030	26	of	of	IN
46545	2030	27	the	the	DT
46545	2030	28	business	business	NN
46545	2030	29	no	no	RB
46545	2030	30	longer	longer	RB
46545	2030	31	require	require	VBP
46545	2030	32	its	-PRON-	PRP$
46545	2030	33	maintenance	maintenance	NN
46545	2030	34	in	in	IN
46545	2030	35	the	the	DT
46545	2030	36	original	original	JJ
46545	2030	37	amount	amount	NN
46545	2030	38	.	.	.
46545	2031	1	A	a	DT
46545	2031	2	reduction	reduction	NN
46545	2031	3	of	of	IN
46545	2031	4	working	working	NN
46545	2031	5	capital	capital	NN
46545	2031	6	has	have	VBZ
46545	2031	7	the	the	DT
46545	2031	8	effect	effect	NN
46545	2031	9	of	of	IN
46545	2031	10	increasing	increase	VBG
46545	2031	11	surplus	surplus	NN
46545	2031	12	,	,	,
46545	2031	13	since	since	IN
46545	2031	14	surplus	surplus	NN
46545	2031	15	is	be	VBZ
46545	2031	16	increased	increase	VBN
46545	2031	17	by	by	IN
46545	2031	18	an	an	DT
46545	2031	19	increase	increase	NN
46545	2031	20	of	of	IN
46545	2031	21	assets	asset	NNS
46545	2031	22	or	or	CC
46545	2031	23	a	a	DT
46545	2031	24	decrease	decrease	NN
46545	2031	25	of	of	IN
46545	2031	26	liabilities	liability	NNS
46545	2031	27	.	.	.
46545	2032	1	To	to	TO
46545	2032	2	reduce	reduce	VB
46545	2032	3	working	work	VBG
46545	2032	4	capital	capital	NN
46545	2032	5	,	,	,
46545	2032	6	the	the	DT
46545	2032	7	account	account	NN
46545	2032	8	is	be	VBZ
46545	2032	9	closed	close	VBN
46545	2032	10	into	into	IN
46545	2032	11	surplus	surplus	NN
46545	2032	12	.	.	.
46545	2033	1	It	-PRON-	PRP
46545	2033	2	is	be	VBZ
46545	2033	3	perhaps	perhaps	RB
46545	2033	4	necessary	necessary	JJ
46545	2033	5	to	to	TO
46545	2033	6	say	say	VB
46545	2033	7	that	that	IN
46545	2033	8	the	the	DT
46545	2033	9	account	account	NN
46545	2033	10	should	should	MD
46545	2033	11	not	not	RB
46545	2033	12	be	be	VB
46545	2033	13	closed	close	VBN
46545	2033	14	into	into	IN
46545	2033	15	profit	profit	NN
46545	2033	16	and	and	CC
46545	2033	17	loss	loss	NN
46545	2033	18	,	,	,
46545	2033	19	since	since	IN
46545	2033	20	it	-PRON-	PRP
46545	2033	21	does	do	VBZ
46545	2033	22	not	not	RB
46545	2033	23	represent	represent	VB
46545	2033	24	current	current	JJ
46545	2033	25	profits	profit	NNS
46545	2033	26	.	.	.
46545	2034	1	Suppose	suppose	VB
46545	2034	2	that	that	IN
46545	2034	3	in	in	IN
46545	2034	4	the	the	DT
46545	2034	5	case	case	NN
46545	2034	6	of	of	IN
46545	2034	7	the	the	DT
46545	2034	8	National	National	NNP
46545	2034	9	Manufacturing	Manufacturing	NNP
46545	2034	10	Co.	Co.	NNP
46545	2034	11	,	,	,
46545	2034	12	it	-PRON-	PRP
46545	2034	13	is	be	VBZ
46545	2034	14	desired	desire	VBN
46545	2034	15	to	to	TO
46545	2034	16	reduce	reduce	VB
46545	2034	17	working	work	VBG
46545	2034	18	capital	capital	NN
46545	2034	19	from	from	IN
46545	2034	20	$	$	$
46545	2034	21	50,000	50,000	CD
46545	2034	22	to	to	TO
46545	2034	23	$	$	$
46545	2034	24	25,000	25,000	CD
46545	2034	25	;	;	:
46545	2034	26	the	the	DT
46545	2034	27	entry	entry	NN
46545	2034	28	would	would	MD
46545	2034	29	be	be	VB
46545	2034	30	:	:	:
46545	2034	31	Working	work	VBG
46545	2034	32	capital	capital	NN
46545	2034	33	$	$	$
46545	2034	34	25,000	25,000	CD
46545	2034	35	Surplus	surplus	JJ
46545	2034	36	$	$	$
46545	2034	37	25,000	25,000	CD
46545	2034	38	Working	working	JJ
46545	2034	39	capital	capital	NN
46545	2034	40	reduced	reduce	VBN
46545	2034	41	by	by	IN
46545	2034	42	resolution	resolution	NN
46545	2034	43	of	of	IN
46545	2034	44	the	the	DT
46545	2034	45	board	board	NN
46545	2034	46	of	of	IN
46545	2034	47	directors	director	NNS
46545	2034	48	,	,	,
46545	2034	49	January	January	NNP
46545	2034	50	15th	15th	NN
46545	2034	51	,	,	,
46545	2034	52	1909	1909	CD
46545	2034	53	.	.	.
46545	2035	1	ENTRIES	ENTRIES	NNP
46545	2035	2	IN	in	IN
46545	2035	3	STOCK	STOCK	NNP
46545	2035	4	BOOKS	book	NNS
46545	2035	5	=	=	SYM
46545	2035	6	31.=	31.=	CD
46545	2035	7	The	the	DT
46545	2035	8	entries	entry	NNS
46545	2035	9	in	in	IN
46545	2035	10	the	the	DT
46545	2035	11	stock	stock	NN
46545	2035	12	books	book	NNS
46545	2035	13	are	be	VBP
46545	2035	14	very	very	RB
46545	2035	15	simple	simple	JJ
46545	2035	16	and	and	CC
46545	2035	17	are	be	VBP
46545	2035	18	just	just	RB
46545	2035	19	the	the	DT
46545	2035	20	opposite	opposite	NN
46545	2035	21	of	of	IN
46545	2035	22	stock	stock	NN
46545	2035	23	entries	entry	NNS
46545	2035	24	in	in	IN
46545	2035	25	the	the	DT
46545	2035	26	general	general	JJ
46545	2035	27	or	or	CC
46545	2035	28	financial	financial	JJ
46545	2035	29	books	book	NNS
46545	2035	30	of	of	IN
46545	2035	31	the	the	DT
46545	2035	32	company	company	NN
46545	2035	33	.	.	.
46545	2036	1	When	when	WRB
46545	2036	2	certificates	certificate	NNS
46545	2036	3	of	of	IN
46545	2036	4	stock	stock	NN
46545	2036	5	are	be	VBP
46545	2036	6	issued	issue	VBN
46545	2036	7	,	,	,
46545	2036	8	an	an	DT
46545	2036	9	account	account	NN
46545	2036	10	is	be	VBZ
46545	2036	11	opened	open	VBN
46545	2036	12	in	in	IN
46545	2036	13	the	the	DT
46545	2036	14	stock	stock	NN
46545	2036	15	ledger	ledger	JJ
46545	2036	16	with	with	IN
46545	2036	17	each	each	DT
46545	2036	18	stockholder	stockholder	NN
46545	2036	19	,	,	,
46545	2036	20	to	to	TO
46545	2036	21	which	which	WDT
46545	2036	22	is	be	VBZ
46545	2036	23	credited	credit	VBN
46545	2036	24	the	the	DT
46545	2036	25	stock	stock	NN
46545	2036	26	issued	issue	VBN
46545	2036	27	to	to	IN
46545	2036	28	him	-PRON-	PRP
46545	2036	29	.	.	.
46545	2037	1	At	at	IN
46545	2037	2	the	the	DT
46545	2037	3	same	same	JJ
46545	2037	4	time	time	NN
46545	2037	5	an	an	DT
46545	2037	6	account	account	NN
46545	2037	7	is	be	VBZ
46545	2037	8	opened	open	VBN
46545	2037	9	in	in	IN
46545	2037	10	this	this	DT
46545	2037	11	ledger	ledger	NN
46545	2037	12	with	with	IN
46545	2037	13	capital	capital	NN
46545	2037	14	stock	stock	NN
46545	2037	15	which	which	WDT
46545	2037	16	is	be	VBZ
46545	2037	17	debited	debited	JJ
46545	2037	18	with	with	IN
46545	2037	19	all	all	DT
46545	2037	20	stock	stock	NN
46545	2037	21	issued	issue	VBN
46545	2037	22	,	,	,
46545	2037	23	thus	thus	RB
46545	2037	24	preserving	preserve	VBG
46545	2037	25	the	the	DT
46545	2037	26	balance	balance	NN
46545	2037	27	of	of	IN
46545	2037	28	the	the	DT
46545	2037	29	stock	stock	NN
46545	2037	30	ledger	ledger	NNP
46545	2037	31	.	.	.
46545	2038	1	Taking	take	VBG
46545	2038	2	the	the	DT
46545	2038	3	example	example	NN
46545	2038	4	in	in	IN
46545	2038	5	Art	art	NN
46545	2038	6	.	.	.
46545	2039	1	26	26	CD
46545	2039	2	,	,	,
46545	2039	3	when	when	WRB
46545	2039	4	stock	stock	NN
46545	2039	5	is	be	VBZ
46545	2039	6	issued--	issued--	NNP
46545	2039	7	We	-PRON-	PRP
46545	2039	8	debit--	debit--	VBP
46545	2039	9	Capital	capital	NN
46545	2039	10	stock	stock	NN
46545	2039	11	$	$	$
46545	2039	12	150,000	150,000	CD
46545	2039	13	We	-PRON-	PRP
46545	2039	14	credit--	credit--	VBZ
46545	2039	15	John	John	NNP
46545	2039	16	Doe	Doe	NNP
46545	2039	17	$	$	$
46545	2039	18	100,000	100,000	CD
46545	2039	19	Richard	Richard	NNP
46545	2039	20	Roe	Roe	NNP
46545	2039	21	25,000	25,000	CD
46545	2039	22	Henry	Henry	NNP
46545	2039	23	Snow	Snow	NNP
46545	2039	24	25,000	25,000	CD
46545	2039	25	When	when	WRB
46545	2039	26	the	the	DT
46545	2039	27	$	$	$
46545	2039	28	50,000	50,000	CD
46545	2039	29	stock	stock	NN
46545	2039	30	is	be	VBZ
46545	2039	31	donated	donate	VBN
46545	2039	32	to	to	IN
46545	2039	33	the	the	DT
46545	2039	34	treasury	treasury	NNP
46545	2039	35	to	to	TO
46545	2039	36	provide	provide	VB
46545	2039	37	working	work	VBG
46545	2039	38	capital--	capital--	NNP
46545	2039	39	We	-PRON-	PRP
46545	2039	40	debit	debit	NN
46545	2039	41	John	John	NNP
46545	2039	42	Doe	Doe	NNP
46545	2039	43	50,000	50,000	CD
46545	2039	44	We	We	NNP
46545	2039	45	credit	credit	NN
46545	2039	46	Treasury	Treasury	NNP
46545	2039	47	stock	stock	NN
46545	2039	48	50,000	50,000	CD
46545	2039	49	and	and	CC
46545	2039	50	open	open	VBP
46545	2039	51	an	an	DT
46545	2039	52	account	account	NN
46545	2039	53	with	with	IN
46545	2039	54	treasury	treasury	NNP
46545	2039	55	stock	stock	NN
46545	2039	56	in	in	IN
46545	2039	57	the	the	DT
46545	2039	58	stock	stock	NN
46545	2039	59	ledger	ledger	NNP
46545	2039	60	.	.	.
46545	2040	1	When	when	WRB
46545	2040	2	treasury	treasury	NNP
46545	2040	3	stock	stock	NN
46545	2040	4	is	be	VBZ
46545	2040	5	sold--	sold--	NNP
46545	2040	6	We	-PRON-	PRP
46545	2040	7	debit	debit	VBP
46545	2040	8	Treasury	Treasury	NNP
46545	2040	9	stock	stock	NN
46545	2040	10	30,000	30,000	CD
46545	2040	11	We	We	NNP
46545	2040	12	credit	credit	NN
46545	2040	13	Subscribers	subscriber	NNS
46545	2040	14	30,000	30,000	CD
46545	2040	15	When	when	WRB
46545	2040	16	a	a	DT
46545	2040	17	stockholder	stockholder	NN
46545	2040	18	sells	sell	VBZ
46545	2040	19	a	a	DT
46545	2040	20	part	part	NN
46545	2040	21	or	or	CC
46545	2040	22	all	all	DT
46545	2040	23	of	of	IN
46545	2040	24	his	-PRON-	PRP$
46545	2040	25	shares	share	NNS
46545	2040	26	to	to	IN
46545	2040	27	another	another	DT
46545	2040	28	it	-PRON-	PRP
46545	2040	29	has	have	VBZ
46545	2040	30	no	no	DT
46545	2040	31	effect	effect	NN
46545	2040	32	on	on	IN
46545	2040	33	capital	capital	NN
46545	2040	34	stock	stock	NN
46545	2040	35	or	or	CC
46545	2040	36	treasury	treasury	NNP
46545	2040	37	stock	stock	NN
46545	2040	38	accounts	account	NNS
46545	2040	39	in	in	IN
46545	2040	40	the	the	DT
46545	2040	41	stock	stock	NN
46545	2040	42	ledger	ledger	NNP
46545	2040	43	.	.	.
46545	2041	1	The	the	DT
46545	2041	2	only	only	JJ
46545	2041	3	change	change	NN
46545	2041	4	takes	take	VBZ
46545	2041	5	place	place	NN
46545	2041	6	in	in	IN
46545	2041	7	the	the	DT
46545	2041	8	accounts	account	NNS
46545	2041	9	of	of	IN
46545	2041	10	the	the	DT
46545	2041	11	individual	individual	JJ
46545	2041	12	stockholders	stockholder	NNS
46545	2041	13	involved	involve	VBN
46545	2041	14	.	.	.
46545	2042	1	The	the	DT
46545	2042	2	stock	stock	NN
46545	2042	3	transferred	transfer	VBN
46545	2042	4	is	be	VBZ
46545	2042	5	debited	debited	JJ
46545	2042	6	to	to	IN
46545	2042	7	the	the	DT
46545	2042	8	account	account	NN
46545	2042	9	of	of	IN
46545	2042	10	the	the	DT
46545	2042	11	_	_	NNP
46545	2042	12	transferor	transferor	NN
46545	2042	13	_	_	NNP
46545	2042	14	,	,	,
46545	2042	15	and	and	CC
46545	2042	16	credited	credit	VBN
46545	2042	17	to	to	IN
46545	2042	18	the	the	DT
46545	2042	19	account	account	NN
46545	2042	20	of	of	IN
46545	2042	21	the	the	DT
46545	2042	22	_	_	NNP
46545	2042	23	transferee	transferee	NN
46545	2042	24	_	_	NNP
46545	2042	25	.	.	.
46545	2043	1	Supposing	suppose	VBG
46545	2043	2	that	that	IN
46545	2043	3	$	$	$
46545	2043	4	30,000	30,000	CD
46545	2043	5	treasury	treasury	NNP
46545	2043	6	stock	stock	NN
46545	2043	7	was	be	VBD
46545	2043	8	purchased	purchase	VBN
46545	2043	9	by	by	IN
46545	2043	10	Henry	Henry	NNP
46545	2043	11	Benson	Benson	NNP
46545	2043	12	,	,	,
46545	2043	13	George	George	NNP
46545	2043	14	Dennis	Dennis	NNP
46545	2043	15	,	,	,
46545	2043	16	and	and	CC
46545	2043	17	Richard	Richard	NNP
46545	2043	18	Carpenter	Carpenter	NNP
46545	2043	19	,	,	,
46545	2043	20	each	each	DT
46545	2043	21	purchasing	purchase	VBG
46545	2043	22	$	$	$
46545	2043	23	10,000	10,000	CD
46545	2043	24	,	,	,
46545	2043	25	the	the	DT
46545	2043	26	stock	stock	NN
46545	2043	27	ledger	ledger	NNP
46545	2043	28	and	and	CC
46545	2043	29	stock	stock	NN
46545	2043	30	register	register	NN
46545	2043	31	--	--	:
46545	2043	32	if	if	IN
46545	2043	33	one	one	CD
46545	2043	34	is	be	VBZ
46545	2043	35	used	use	VBN
46545	2043	36	--	--	:
46545	2043	37	would	would	MD
46545	2043	38	appear	appear	VB
46545	2043	39	as	as	IN
46545	2043	40	shown	show	VBN
46545	2043	41	in	in	IN
46545	2043	42	the	the	DT
46545	2043	43	illustration	illustration	NN
46545	2043	44	.	.	.
46545	2044	1	Footing	foot	VBG
46545	2044	2	the	the	DT
46545	2044	3	two	two	CD
46545	2044	4	sides	side	NNS
46545	2044	5	of	of	IN
46545	2044	6	the	the	DT
46545	2044	7	stock	stock	NN
46545	2044	8	register	register	NN
46545	2044	9	we	-PRON-	PRP
46545	2044	10	find	find	VBP
46545	2044	11	a	a	DT
46545	2044	12	balance	balance	NN
46545	2044	13	of	of	IN
46545	2044	14	1,300	1,300	CD
46545	2044	15	shares	share	NNS
46545	2044	16	which	which	WDT
46545	2044	17	is	be	VBZ
46545	2044	18	the	the	DT
46545	2044	19	actual	actual	JJ
46545	2044	20	amount	amount	NN
46545	2044	21	outstanding	outstanding	JJ
46545	2044	22	,	,	,
46545	2044	23	the	the	DT
46545	2044	24	balance	balance	NN
46545	2044	25	of	of	IN
46545	2044	26	200	200	CD
46545	2044	27	shares	share	NNS
46545	2044	28	remaining	remain	VBG
46545	2044	29	in	in	IN
46545	2044	30	the	the	DT
46545	2044	31	treasury	treasury	NN
46545	2044	32	.	.	.
46545	2045	1	A	a	DT
46545	2045	2	trial	trial	NN
46545	2045	3	balance	balance	NN
46545	2045	4	also	also	RB
46545	2045	5	shows	show	VBZ
46545	2045	6	that	that	IN
46545	2045	7	the	the	DT
46545	2045	8	stock	stock	NN
46545	2045	9	ledger	ledger	NNP
46545	2045	10	balances	balance	NNS
46545	2045	11	with	with	IN
46545	2045	12	a	a	DT
46545	2045	13	credit	credit	NN
46545	2045	14	of	of	IN
46545	2045	15	$	$	$
46545	2045	16	20,000	20,000	CD
46545	2045	17	treasury	treasury	NNP
46545	2045	18	stock	stock	NN
46545	2045	19	.	.	.
46545	2046	1	[	[	-LRB-
46545	2046	2	Illustration	illustration	NN
46545	2046	3	:	:	:
46545	2046	4	Stock	Stock	NNP
46545	2046	5	Ledger	Ledger	NNP
46545	2046	6	]	]	-RRB-
46545	2046	7	[	[	-LRB-
46545	2046	8	Illustration	illustration	NN
46545	2046	9	:	:	:
46545	2046	10	Stock	Stock	NNP
46545	2046	11	Ledger	Ledger	NNP
46545	2046	12	]	]	-RRB-
46545	2046	13	[	[	-LRB-
46545	2046	14	Illustration	illustration	NN
46545	2046	15	:	:	:
46545	2046	16	AIR	AIR	NNP
46545	2046	17	-	-	HYPH
46545	2046	18	LINE	LINE	NNP
46545	2046	19	CASH	cash	NN
46545	2046	20	-	-	HYPH
46545	2046	21	CARRYING	carrying	NN
46545	2046	22	SYSTEM	system	NN
46545	2046	23	FOR	for	IN
46545	2046	24	LARGE	large	JJ
46545	2046	25	RETAIL	retail	JJ
46545	2046	26	DRUG	drug	NN
46545	2046	27	STORE	store	NN
46545	2046	28	Applicable	applicable	JJ
46545	2046	29	to	to	IN
46545	2046	30	a	a	DT
46545	2046	31	Moderate	Moderate	NNP
46545	2046	32	-	-	HYPH
46545	2046	33	Sized	sized	JJ
46545	2046	34	General	General	NNP
46545	2046	35	Store	Store	NNP
46545	2046	36	.	.	.
46545	2047	1	Lamson	Lamson	NNP
46545	2047	2	Consolidated	Consolidated	NNP
46545	2047	3	Store	Store	NNP
46545	2047	4	Service	Service	NNP
46545	2047	5	Co.	Co.	NNP
46545	2047	6	]	]	-RRB-
46545	2047	7	[	[	-LRB-
46545	2047	8	Illustration	illustration	NN
46545	2047	9	:	:	:
46545	2047	10	Stock	Stock	NNP
46545	2047	11	Register	Register	NNP
46545	2047	12	]	]	-RRB-
46545	2047	13	EXERCISES	exercises	NN
46545	2047	14	1	1	CD
46545	2047	15	.	.	.
46545	2048	1	A	a	DT
46545	2048	2	corporation	corporation	NN
46545	2048	3	is	be	VBZ
46545	2048	4	organized	organize	VBN
46545	2048	5	with	with	IN
46545	2048	6	a	a	DT
46545	2048	7	capital	capital	NN
46545	2048	8	of	of	IN
46545	2048	9	$	$	$
46545	2048	10	50,000.00	50,000.00	CD
46545	2048	11	,	,	,
46545	2048	12	divided	divide	VBN
46545	2048	13	into	into	IN
46545	2048	14	500	500	CD
46545	2048	15	shares	share	NNS
46545	2048	16	of	of	IN
46545	2048	17	$	$	$
46545	2048	18	100.00	100.00	CD
46545	2048	19	each	each	DT
46545	2048	20	.	.	.
46545	2049	1	The	the	DT
46545	2049	2	corporation	corporation	NN
46545	2049	3	begins	begin	VBZ
46545	2049	4	business	business	NN
46545	2049	5	when	when	WRB
46545	2049	6	250	250	CD
46545	2049	7	shares	share	NNS
46545	2049	8	have	have	VBP
46545	2049	9	been	be	VBN
46545	2049	10	subscribed	subscribe	VBN
46545	2049	11	for	for	IN
46545	2049	12	.	.	.
46545	2050	1	Of	of	IN
46545	2050	2	this	this	DT
46545	2050	3	amount	amount	NN
46545	2050	4	_	_	NNP
46545	2050	5	A	A	NNP
46545	2050	6	_	_	NNP
46545	2050	7	subscribes	subscribe	VBZ
46545	2050	8	for	for	IN
46545	2050	9	100	100	CD
46545	2050	10	shares	share	NNS
46545	2050	11	,	,	,
46545	2050	12	_	_	NNP
46545	2050	13	B	B	NNP
46545	2050	14	_	_	NNP
46545	2050	15	for	for	IN
46545	2050	16	100	100	CD
46545	2050	17	shares	share	NNS
46545	2050	18	,	,	,
46545	2050	19	and	and	CC
46545	2050	20	_	_	NNP
46545	2050	21	C	C	NNP
46545	2050	22	_	_	NNP
46545	2050	23	for	for	IN
46545	2050	24	50	50	CD
46545	2050	25	shares	share	NNS
46545	2050	26	.	.	.
46545	2051	1	These	these	DT
46545	2051	2	shares	share	NNS
46545	2051	3	are	be	VBP
46545	2051	4	paid	pay	VBN
46545	2051	5	for	for	IN
46545	2051	6	in	in	IN
46545	2051	7	cash	cash	NN
46545	2051	8	within	within	IN
46545	2051	9	30	30	CD
46545	2051	10	days	day	NNS
46545	2051	11	after	after	IN
46545	2051	12	the	the	DT
46545	2051	13	date	date	NN
46545	2051	14	of	of	IN
46545	2051	15	subscriptions	subscription	NNS
46545	2051	16	.	.	.
46545	2052	1	Six	six	CD
46545	2052	2	months	month	NNS
46545	2052	3	later	later	RB
46545	2052	4	the	the	DT
46545	2052	5	balance	balance	NN
46545	2052	6	of	of	IN
46545	2052	7	the	the	DT
46545	2052	8	stock	stock	NN
46545	2052	9	is	be	VBZ
46545	2052	10	subscribed	subscribe	VBN
46545	2052	11	for	for	IN
46545	2052	12	,	,	,
46545	2052	13	subscriptions	subscription	NNS
46545	2052	14	being	be	VBG
46545	2052	15	received	receive	VBN
46545	2052	16	from	from	IN
46545	2052	17	_	_	NNP
46545	2052	18	A	A	NNP
46545	2052	19	_	_	NNP
46545	2052	20	for	for	IN
46545	2052	21	50	50	CD
46545	2052	22	shares	share	NNS
46545	2052	23	,	,	,
46545	2052	24	_	_	NNP
46545	2052	25	B	B	NNP
46545	2052	26	_	_	NNP
46545	2052	27	,	,	,
46545	2052	28	50	50	CD
46545	2052	29	shares	share	NNS
46545	2052	30	,	,	,
46545	2052	31	_	_	NNP
46545	2052	32	D	D	NNP
46545	2052	33	_	_	NNP
46545	2052	34	,	,	,
46545	2052	35	100	100	CD
46545	2052	36	shares	share	NNS
46545	2052	37	,	,	,
46545	2052	38	and	and	CC
46545	2052	39	_	_	NNP
46545	2052	40	E	E	NNP
46545	2052	41	_	_	NNP
46545	2052	42	,	,	,
46545	2052	43	50	50	CD
46545	2052	44	shares	share	NNS
46545	2052	45	.	.	.
46545	2053	1	_	_	NNP
46545	2053	2	C	C	NNP
46545	2053	3	_	_	NNP
46545	2053	4	sells	sell	VBZ
46545	2053	5	50	50	CD
46545	2053	6	shares	share	NNS
46545	2053	7	to	to	IN
46545	2053	8	_	_	NNP
46545	2053	9	B	B	NNP
46545	2053	10	_	_	NNP
46545	2053	11	.	.	.
46545	2054	1	These	these	DT
46545	2054	2	new	new	JJ
46545	2054	3	shares	share	NNS
46545	2054	4	are	be	VBP
46545	2054	5	paid	pay	VBN
46545	2054	6	for	for	IN
46545	2054	7	in	in	IN
46545	2054	8	cash	cash	NN
46545	2054	9	.	.	.
46545	2055	1	Make	make	VB
46545	2055	2	all	all	DT
46545	2055	3	entries	entry	NNS
46545	2055	4	in	in	IN
46545	2055	5	general	general	JJ
46545	2055	6	books	book	NNS
46545	2055	7	.	.	.
46545	2056	1	Make	make	VB
46545	2056	2	all	all	DT
46545	2056	3	entries	entry	NNS
46545	2056	4	in	in	IN
46545	2056	5	stock	stock	NN
46545	2056	6	books	book	NNS
46545	2056	7	.	.	.
46545	2057	1	2	2	LS
46545	2057	2	.	.	.
46545	2058	1	_	_	NNP
46545	2058	2	A	A	NNP
46545	2058	3	_	_	NNP
46545	2058	4	,	,	,
46545	2058	5	_	_	NNP
46545	2058	6	B	B	NNP
46545	2058	7	_	_	NNP
46545	2058	8	,	,	,
46545	2058	9	and	and	CC
46545	2058	10	_	_	NNP
46545	2058	11	C	C	NNP
46545	2058	12	_	_	NNP
46545	2058	13	organize	organize	VB
46545	2058	14	a	a	DT
46545	2058	15	corporation	corporation	NN
46545	2058	16	with	with	IN
46545	2058	17	an	an	DT
46545	2058	18	authorized	authorize	VBN
46545	2058	19	capitalization	capitalization	NN
46545	2058	20	of	of	IN
46545	2058	21	$	$	$
46545	2058	22	100,000.00	100,000.00	CD
46545	2058	23	,	,	,
46545	2058	24	divided	divide	VBN
46545	2058	25	into	into	IN
46545	2058	26	1,000	1,000	CD
46545	2058	27	shares	share	NNS
46545	2058	28	of	of	IN
46545	2058	29	$	$	$
46545	2058	30	100.00	100.00	CD
46545	2058	31	each	each	DT
46545	2058	32	.	.	.
46545	2059	1	_	_	NNP
46545	2059	2	A	A	NNP
46545	2059	3	_	_	NNP
46545	2059	4	subscribes	subscribe	VBZ
46545	2059	5	for	for	IN
46545	2059	6	400	400	CD
46545	2059	7	shares	share	NNS
46545	2059	8	,	,	,
46545	2059	9	_	_	NNP
46545	2059	10	B	B	NNP
46545	2059	11	_	_	NNP
46545	2059	12	,	,	,
46545	2059	13	300	300	CD
46545	2059	14	shares	share	NNS
46545	2059	15	,	,	,
46545	2059	16	and	and	CC
46545	2059	17	_	_	NNP
46545	2059	18	C	C	NNP
46545	2059	19	_	_	NNP
46545	2059	20	,	,	,
46545	2059	21	200	200	CD
46545	2059	22	shares	share	NNS
46545	2059	23	.	.	.
46545	2060	1	The	the	DT
46545	2060	2	corporation	corporation	NN
46545	2060	3	buys	buy	VBZ
46545	2060	4	from	from	IN
46545	2060	5	_	_	NNP
46545	2060	6	D	D	NNP
46545	2060	7	_	_	NNP
46545	2060	8	land	land	NN
46545	2060	9	and	and	CC
46545	2060	10	buildings	building	NNS
46545	2060	11	for	for	IN
46545	2060	12	$	$	$
46545	2060	13	20,000.00	20,000.00	CD
46545	2060	14	,	,	,
46545	2060	15	paying	pay	VBG
46545	2060	16	him	-PRON-	PRP
46545	2060	17	$	$	$
46545	2060	18	10,000.00	10,000.00	CD
46545	2060	19	in	in	IN
46545	2060	20	cash	cash	NN
46545	2060	21	and	and	CC
46545	2060	22	issuing	issue	VBG
46545	2060	23	to	to	IN
46545	2060	24	him	-PRON-	PRP
46545	2060	25	100	100	CD
46545	2060	26	shares	share	NNS
46545	2060	27	of	of	IN
46545	2060	28	stock	stock	NN
46545	2060	29	.	.	.
46545	2061	1	Subscriptions	subscription	NNS
46545	2061	2	are	be	VBP
46545	2061	3	paid	pay	VBN
46545	2061	4	as	as	IN
46545	2061	5	follows	follow	VBZ
46545	2061	6	:	:	:
46545	2061	7	_	_	NNP
46545	2061	8	A	A	NNP
46545	2061	9	_	_	NNP
46545	2061	10	pays	pay	VBZ
46545	2061	11	$	$	$
46545	2061	12	20,000.00	20,000.00	CD
46545	2061	13	cash	cash	NN
46545	2061	14	and	and	CC
46545	2061	15	gives	give	VBZ
46545	2061	16	his	-PRON-	PRP$
46545	2061	17	note	note	NN
46545	2061	18	due	due	JJ
46545	2061	19	in	in	IN
46545	2061	20	60	60	CD
46545	2061	21	days	day	NNS
46545	2061	22	for	for	IN
46545	2061	23	$	$	$
46545	2061	24	20,000.00	20,000.00	CD
46545	2061	25	;	;	:
46545	2061	26	_	_	NNP
46545	2061	27	B	B	NNP
46545	2061	28	_	_	NNP
46545	2061	29	pays	pay	VBZ
46545	2061	30	$	$	$
46545	2061	31	20,000.00	20,000.00	CD
46545	2061	32	cash	cash	NN
46545	2061	33	and	and	CC
46545	2061	34	gives	give	VBZ
46545	2061	35	his	-PRON-	PRP$
46545	2061	36	note	note	NN
46545	2061	37	for	for	IN
46545	2061	38	$	$	$
46545	2061	39	10,000.00	10,000.00	CD
46545	2061	40	payable	payable	JJ
46545	2061	41	in	in	IN
46545	2061	42	30	30	CD
46545	2061	43	days	day	NNS
46545	2061	44	;	;	:
46545	2061	45	_	_	NNP
46545	2061	46	C	C	NNP
46545	2061	47	_	_	NNP
46545	2061	48	pays	pay	VBZ
46545	2061	49	$	$	$
46545	2061	50	10,000.00	10,000.00	CD
46545	2061	51	cash	cash	NN
46545	2061	52	and	and	CC
46545	2061	53	gives	give	VBZ
46545	2061	54	his	-PRON-	PRP$
46545	2061	55	note	note	NN
46545	2061	56	for	for	IN
46545	2061	57	$	$	$
46545	2061	58	10,000.00	10,000.00	CD
46545	2061	59	payable	payable	JJ
46545	2061	60	in	in	IN
46545	2061	61	10	10	CD
46545	2061	62	days	day	NNS
46545	2061	63	.	.	.
46545	2062	1	Make	make	VB
46545	2062	2	all	all	DT
46545	2062	3	entries	entry	NNS
46545	2062	4	in	in	IN
46545	2062	5	journal	journal	NN
46545	2062	6	and	and	CC
46545	2062	7	cash	cash	NN
46545	2062	8	book	book	NN
46545	2062	9	and	and	CC
46545	2062	10	post	post	NN
46545	2062	11	to	to	TO
46545	2062	12	ledger	ledger	VB
46545	2062	13	.	.	.
46545	2063	1	NOTE.--Land	NOTE.--Land	NNS
46545	2063	2	and	and	CC
46545	2063	3	buildings	building	NNS
46545	2063	4	are	be	VBP
46545	2063	5	grouped	group	VBN
46545	2063	6	under	under	IN
46545	2063	7	the	the	DT
46545	2063	8	head	head	NN
46545	2063	9	of	of	IN
46545	2063	10	real	real	JJ
46545	2063	11	estate	estate	NN
46545	2063	12	.	.	.
46545	2064	1	3	3	LS
46545	2064	2	.	.	.
46545	2065	1	John	John	NNP
46545	2065	2	Davis	Davis	NNP
46545	2065	3	and	and	CC
46545	2065	4	Daniel	Daniel	NNP
46545	2065	5	Greene	Greene	NNP
46545	2065	6	own	own	VBP
46545	2065	7	the	the	DT
46545	2065	8	La	La	NNP
46545	2065	9	Belle	Belle	NNP
46545	2065	10	mine	mine	NN
46545	2065	11	,	,	,
46545	2065	12	and	and	CC
46545	2065	13	to	to	TO
46545	2065	14	secure	secure	VB
46545	2065	15	capital	capital	NN
46545	2065	16	for	for	IN
46545	2065	17	its	-PRON-	PRP$
46545	2065	18	development	development	NN
46545	2065	19	they	-PRON-	PRP
46545	2065	20	decide	decide	VBP
46545	2065	21	to	to	TO
46545	2065	22	organize	organize	VB
46545	2065	23	a	a	DT
46545	2065	24	mining	mining	NN
46545	2065	25	company	company	NN
46545	2065	26	and	and	CC
46545	2065	27	to	to	TO
46545	2065	28	sell	sell	VB
46545	2065	29	shares	share	NNS
46545	2065	30	.	.	.
46545	2066	1	A	a	DT
46545	2066	2	corporation	corporation	NN
46545	2066	3	is	be	VBZ
46545	2066	4	organized	organize	VBN
46545	2066	5	with	with	IN
46545	2066	6	a	a	DT
46545	2066	7	capitalization	capitalization	NN
46545	2066	8	of	of	IN
46545	2066	9	$	$	$
46545	2066	10	1,000,000.00	1,000,000.00	CD
46545	2066	11	in	in	IN
46545	2066	12	shares	share	NNS
46545	2066	13	of	of	IN
46545	2066	14	$	$	$
46545	2066	15	1.00	1.00	CD
46545	2066	16	each	each	DT
46545	2066	17	.	.	.
46545	2067	1	Of	of	IN
46545	2067	2	this	this	DT
46545	2067	3	stock	stock	NN
46545	2067	4	999,000	999,000	CD
46545	2067	5	shares	share	NNS
46545	2067	6	are	be	VBP
46545	2067	7	issued	issue	VBN
46545	2067	8	to	to	IN
46545	2067	9	Davis	Davis	NNP
46545	2067	10	and	and	CC
46545	2067	11	Greene	Greene	NNP
46545	2067	12	,	,	,
46545	2067	13	each	each	DT
46545	2067	14	receiving	receive	VBG
46545	2067	15	an	an	DT
46545	2067	16	equal	equal	JJ
46545	2067	17	number	number	NN
46545	2067	18	,	,	,
46545	2067	19	and	and	CC
46545	2067	20	they	-PRON-	PRP
46545	2067	21	,	,	,
46545	2067	22	in	in	IN
46545	2067	23	turn	turn	NN
46545	2067	24	,	,	,
46545	2067	25	deed	deed	VB
46545	2067	26	the	the	DT
46545	2067	27	La	La	NNP
46545	2067	28	Belle	Belle	NNP
46545	2067	29	mine	mine	NN
46545	2067	30	to	to	IN
46545	2067	31	the	the	DT
46545	2067	32	company	company	NN
46545	2067	33	.	.	.
46545	2068	1	The	the	DT
46545	2068	2	remaining	remain	VBG
46545	2068	3	1,000	1,000	CD
46545	2068	4	shares	share	NNS
46545	2068	5	are	be	VBP
46545	2068	6	subscribed	subscribe	VBN
46545	2068	7	and	and	CC
46545	2068	8	paid	pay	VBN
46545	2068	9	for	for	IN
46545	2068	10	by	by	IN
46545	2068	11	Martin	Martin	NNP
46545	2068	12	Otis	Otis	NNP
46545	2068	13	.	.	.
46545	2069	1	Davis	Davis	NNP
46545	2069	2	and	and	CC
46545	2069	3	Greene	Greene	NNP
46545	2069	4	donate	donate	VBP
46545	2069	5	to	to	IN
46545	2069	6	the	the	DT
46545	2069	7	treasury	treasury	NNP
46545	2069	8	49,800	49,800	CD
46545	2069	9	shares	share	NNS
46545	2069	10	to	to	TO
46545	2069	11	be	be	VB
46545	2069	12	sold	sell	VBN
46545	2069	13	for	for	IN
46545	2069	14	the	the	DT
46545	2069	15	purpose	purpose	NN
46545	2069	16	of	of	IN
46545	2069	17	securing	secure	VBG
46545	2069	18	working	work	VBG
46545	2069	19	capital	capital	NN
46545	2069	20	.	.	.
46545	2070	1	The	the	DT
46545	2070	2	directors	director	NNS
46545	2070	3	,	,	,
46545	2070	4	by	by	IN
46545	2070	5	proper	proper	JJ
46545	2070	6	resolution	resolution	NN
46545	2070	7	,	,	,
46545	2070	8	decide	decide	VB
46545	2070	9	to	to	TO
46545	2070	10	sell	sell	VB
46545	2070	11	200,000	200,000	CD
46545	2070	12	shares	share	NNS
46545	2070	13	:	:	:
46545	2070	14	50,000	50,000	CD
46545	2070	15	shares	share	NNS
46545	2070	16	to	to	TO
46545	2070	17	be	be	VB
46545	2070	18	sold	sell	VBN
46545	2070	19	at	at	IN
46545	2070	20	20	20	CD
46545	2070	21	cents	cent	NNS
46545	2070	22	on	on	IN
46545	2070	23	the	the	DT
46545	2070	24	dollar	dollar	NN
46545	2070	25	,	,	,
46545	2070	26	50,000	50,000	CD
46545	2070	27	shares	share	NNS
46545	2070	28	at	at	IN
46545	2070	29	25	25	CD
46545	2070	30	cents	cent	NNS
46545	2070	31	,	,	,
46545	2070	32	and	and	CC
46545	2070	33	100,000	100,000	CD
46545	2070	34	shares	share	NNS
46545	2070	35	at	at	IN
46545	2070	36	35	35	CD
46545	2070	37	cents	cent	NNS
46545	2070	38	.	.	.
46545	2071	1	The	the	DT
46545	2071	2	resolution	resolution	NN
46545	2071	3	also	also	RB
46545	2071	4	provides	provide	VBZ
46545	2071	5	that	that	IN
46545	2071	6	the	the	DT
46545	2071	7	corporation	corporation	NN
46545	2071	8	's	's	POS
46545	2071	9	liability	liability	NN
46545	2071	10	for	for	IN
46545	2071	11	working	work	VBG
46545	2071	12	capital	capital	NN
46545	2071	13	shall	shall	MD
46545	2071	14	be	be	VB
46545	2071	15	no	no	DT
46545	2071	16	more	more	JJR
46545	2071	17	than	than	IN
46545	2071	18	the	the	DT
46545	2071	19	amount	amount	NN
46545	2071	20	realized	realize	VBN
46545	2071	21	from	from	IN
46545	2071	22	the	the	DT
46545	2071	23	sale	sale	NN
46545	2071	24	of	of	IN
46545	2071	25	treasury	treasury	NNP
46545	2071	26	stock	stock	NN
46545	2071	27	.	.	.
46545	2072	1	Subscriptions	subscription	NNS
46545	2072	2	are	be	VBP
46545	2072	3	received	receive	VBN
46545	2072	4	for	for	IN
46545	2072	5	the	the	DT
46545	2072	6	200,000	200,000	CD
46545	2072	7	shares	share	NNS
46545	2072	8	and	and	CC
46545	2072	9	payments	payment	NNS
46545	2072	10	are	be	VBP
46545	2072	11	made	make	VBN
46545	2072	12	at	at	IN
46545	2072	13	the	the	DT
46545	2072	14	prices	price	NNS
46545	2072	15	specified	specify	VBD
46545	2072	16	.	.	.
46545	2073	1	Make	make	VB
46545	2073	2	all	all	DT
46545	2073	3	necessary	necessary	JJ
46545	2073	4	entries	entry	NNS
46545	2073	5	to	to	TO
46545	2073	6	get	get	VB
46545	2073	7	these	these	DT
46545	2073	8	transactions	transaction	NNS
46545	2073	9	properly	properly	RB
46545	2073	10	recorded	record	VBN
46545	2073	11	on	on	IN
46545	2073	12	both	both	CC
46545	2073	13	the	the	DT
46545	2073	14	general	general	JJ
46545	2073	15	and	and	CC
46545	2073	16	stock	stock	NN
46545	2073	17	books	book	NNS
46545	2073	18	.	.	.
46545	2074	1	STOCK	stock	NN
46545	2074	2	ISSUED	ISSUED	NNS
46545	2074	3	FOR	for	IN
46545	2074	4	PROMOTION	promotion	NN
46545	2074	5	=	=	SYM
46545	2074	6	32.=	32.=	NN
46545	2074	7	Frequently	frequently	RB
46545	2074	8	when	when	WRB
46545	2074	9	a	a	DT
46545	2074	10	corporation	corporation	NN
46545	2074	11	is	be	VBZ
46545	2074	12	organized	organize	VBN
46545	2074	13	,	,	,
46545	2074	14	stock	stock	NN
46545	2074	15	is	be	VBZ
46545	2074	16	issued	issue	VBN
46545	2074	17	to	to	IN
46545	2074	18	a	a	DT
46545	2074	19	promoter	promoter	NN
46545	2074	20	as	as	IN
46545	2074	21	payment	payment	NN
46545	2074	22	for	for	IN
46545	2074	23	his	-PRON-	PRP$
46545	2074	24	services	service	NNS
46545	2074	25	.	.	.
46545	2075	1	An	an	DT
46545	2075	2	enterprise	enterprise	NN
46545	2075	3	may	may	MD
46545	2075	4	have	have	VB
46545	2075	5	great	great	JJ
46545	2075	6	latent	latent	NN
46545	2075	7	possibilities	possibility	NNS
46545	2075	8	provided	provide	VBD
46545	2075	9	sufficient	sufficient	JJ
46545	2075	10	capital	capital	NN
46545	2075	11	can	can	MD
46545	2075	12	be	be	VB
46545	2075	13	secured	secure	VBN
46545	2075	14	for	for	IN
46545	2075	15	its	-PRON-	PRP$
46545	2075	16	development	development	NN
46545	2075	17	,	,	,
46545	2075	18	but	but	CC
46545	2075	19	until	until	IN
46545	2075	20	the	the	DT
46545	2075	21	possibilities	possibility	NNS
46545	2075	22	for	for	IN
46545	2075	23	making	make	VBG
46545	2075	24	a	a	DT
46545	2075	25	profit	profit	NN
46545	2075	26	can	can	MD
46545	2075	27	be	be	VB
46545	2075	28	clearly	clearly	RB
46545	2075	29	shown	show	VBN
46545	2075	30	,	,	,
46545	2075	31	it	-PRON-	PRP
46545	2075	32	is	be	VBZ
46545	2075	33	difficult	difficult	JJ
46545	2075	34	to	to	TO
46545	2075	35	interest	interest	VB
46545	2075	36	the	the	DT
46545	2075	37	investing	invest	VBG
46545	2075	38	public	public	NN
46545	2075	39	.	.	.
46545	2076	1	To	to	TO
46545	2076	2	interest	interest	NN
46545	2076	3	investors	investor	NNS
46545	2076	4	in	in	IN
46545	2076	5	an	an	DT
46545	2076	6	enterprise	enterprise	NN
46545	2076	7	yet	yet	RB
46545	2076	8	to	to	TO
46545	2076	9	be	be	VB
46545	2076	10	developed	develop	VBN
46545	2076	11	requires	require	VBZ
46545	2076	12	a	a	DT
46545	2076	13	special	special	JJ
46545	2076	14	talent	talent	NN
46545	2076	15	not	not	RB
46545	2076	16	possessed	possess	VBN
46545	2076	17	by	by	IN
46545	2076	18	the	the	DT
46545	2076	19	average	average	JJ
46545	2076	20	owner	owner	NN
46545	2076	21	of	of	IN
46545	2076	22	a	a	DT
46545	2076	23	patent	patent	NN
46545	2076	24	,	,	,
46545	2076	25	mine	-PRON-	PRP
46545	2076	26	,	,	,
46545	2076	27	or	or	CC
46545	2076	28	process	process	NN
46545	2076	29	.	.	.
46545	2077	1	There	there	EX
46545	2077	2	are	be	VBP
46545	2077	3	men	man	NNS
46545	2077	4	who	who	WP
46545	2077	5	possess	possess	VBP
46545	2077	6	this	this	DT
46545	2077	7	special	special	JJ
46545	2077	8	talent	talent	NN
46545	2077	9	and	and	CC
46545	2077	10	who	who	WP
46545	2077	11	make	make	VBP
46545	2077	12	a	a	DT
46545	2077	13	business	business	NN
46545	2077	14	of	of	IN
46545	2077	15	promoting	promote	VBG
46545	2077	16	companies	company	NNS
46545	2077	17	.	.	.
46545	2078	1	In	in	IN
46545	2078	2	many	many	JJ
46545	2078	3	cases	case	NNS
46545	2078	4	--	--	:
46545	2078	5	probably	probably	RB
46545	2078	6	most	most	JJS
46545	2078	7	cases	case	NNS
46545	2078	8	--	--	:
46545	2078	9	the	the	DT
46545	2078	10	owner	owner	NN
46545	2078	11	of	of	IN
46545	2078	12	the	the	DT
46545	2078	13	thing	thing	NN
46545	2078	14	to	to	TO
46545	2078	15	be	be	VB
46545	2078	16	promoted	promote	VBN
46545	2078	17	has	have	VBZ
46545	2078	18	no	no	DT
46545	2078	19	money	money	NN
46545	2078	20	with	with	IN
46545	2078	21	which	which	WDT
46545	2078	22	to	to	TO
46545	2078	23	pay	pay	VB
46545	2078	24	the	the	DT
46545	2078	25	promoter	promoter	NN
46545	2078	26	.	.	.
46545	2079	1	Consequently	consequently	RB
46545	2079	2	,	,	,
46545	2079	3	the	the	DT
46545	2079	4	promoter	promoter	NN
46545	2079	5	first	first	JJ
46545	2079	6	satisfies	satisfy	VBZ
46545	2079	7	himself	-PRON-	PRP
46545	2079	8	that	that	IN
46545	2079	9	the	the	DT
46545	2079	10	enterprise	enterprise	NN
46545	2079	11	actually	actually	RB
46545	2079	12	holds	hold	VBZ
46545	2079	13	possibilities	possibility	NNS
46545	2079	14	of	of	IN
46545	2079	15	profit	profit	NN
46545	2079	16	and	and	CC
46545	2079	17	then	then	RB
46545	2079	18	agrees	agree	VBZ
46545	2079	19	to	to	TO
46545	2079	20	accept	accept	VB
46545	2079	21	all	all	DT
46545	2079	22	or	or	CC
46545	2079	23	a	a	DT
46545	2079	24	part	part	NN
46545	2079	25	of	of	IN
46545	2079	26	his	-PRON-	PRP$
46545	2079	27	fees	fee	NNS
46545	2079	28	in	in	IN
46545	2079	29	the	the	DT
46545	2079	30	stock	stock	NN
46545	2079	31	of	of	IN
46545	2079	32	the	the	DT
46545	2079	33	company	company	NN
46545	2079	34	.	.	.
46545	2080	1	The	the	DT
46545	2080	2	portion	portion	NN
46545	2080	3	of	of	IN
46545	2080	4	his	-PRON-	PRP$
46545	2080	5	fee	fee	NN
46545	2080	6	that	that	IN
46545	2080	7	he	-PRON-	PRP
46545	2080	8	is	be	VBZ
46545	2080	9	willing	willing	JJ
46545	2080	10	to	to	TO
46545	2080	11	accept	accept	VB
46545	2080	12	in	in	IN
46545	2080	13	stock	stock	NN
46545	2080	14	,	,	,
46545	2080	15	and	and	CC
46545	2080	16	the	the	DT
46545	2080	17	number	number	NN
46545	2080	18	of	of	IN
46545	2080	19	shares	share	NNS
46545	2080	20	demanded	demand	VBD
46545	2080	21	,	,	,
46545	2080	22	is	be	VBZ
46545	2080	23	governed	govern	VBN
46545	2080	24	largely	largely	RB
46545	2080	25	by	by	IN
46545	2080	26	his	-PRON-	PRP$
46545	2080	27	own	own	JJ
46545	2080	28	faith	faith	NN
46545	2080	29	in	in	IN
46545	2080	30	the	the	DT
46545	2080	31	enterprise	enterprise	NN
46545	2080	32	.	.	.
46545	2081	1	His	-PRON-	PRP$
46545	2081	2	fee	fee	NN
46545	2081	3	may	may	MD
46545	2081	4	be	be	VB
46545	2081	5	a	a	DT
46545	2081	6	certain	certain	JJ
46545	2081	7	per	per	IN
46545	2081	8	cent	cent	NN
46545	2081	9	on	on	IN
46545	2081	10	the	the	DT
46545	2081	11	stock	stock	NN
46545	2081	12	sold	sell	VBN
46545	2081	13	,	,	,
46545	2081	14	or	or	CC
46545	2081	15	it	-PRON-	PRP
46545	2081	16	may	may	MD
46545	2081	17	be	be	VB
46545	2081	18	an	an	DT
46545	2081	19	arbitrary	arbitrary	JJ
46545	2081	20	sum	sum	NN
46545	2081	21	represented	represent	VBN
46545	2081	22	by	by	IN
46545	2081	23	a	a	DT
46545	2081	24	certain	certain	JJ
46545	2081	25	number	number	NN
46545	2081	26	of	of	IN
46545	2081	27	shares	share	NNS
46545	2081	28	.	.	.
46545	2082	1	When	when	WRB
46545	2082	2	he	-PRON-	PRP
46545	2082	3	accepts	accept	VBZ
46545	2082	4	his	-PRON-	PRP$
46545	2082	5	entire	entire	JJ
46545	2082	6	fee	fee	NN
46545	2082	7	in	in	IN
46545	2082	8	stock	stock	NN
46545	2082	9	,	,	,
46545	2082	10	it	-PRON-	PRP
46545	2082	11	may	may	MD
46545	2082	12	represent	represent	VB
46545	2082	13	from	from	IN
46545	2082	14	25	25	CD
46545	2082	15	per	per	NN
46545	2082	16	cent	cent	NN
46545	2082	17	to	to	IN
46545	2082	18	50	50	CD
46545	2082	19	per	per	IN
46545	2082	20	cent	cent	NN
46545	2082	21	of	of	IN
46545	2082	22	the	the	DT
46545	2082	23	entire	entire	JJ
46545	2082	24	capitalization	capitalization	NN
46545	2082	25	,	,	,
46545	2082	26	and	and	CC
46545	2082	27	while	while	IN
46545	2082	28	the	the	DT
46545	2082	29	fee	fee	NN
46545	2082	30	may	may	MD
46545	2082	31	appear	appear	VB
46545	2082	32	exorbitant	exorbitant	JJ
46545	2082	33	when	when	WRB
46545	2082	34	represented	represent	VBN
46545	2082	35	by	by	IN
46545	2082	36	the	the	DT
46545	2082	37	par	par	NN
46545	2082	38	value	value	NN
46545	2082	39	of	of	IN
46545	2082	40	the	the	DT
46545	2082	41	stock	stock	NN
46545	2082	42	,	,	,
46545	2082	43	its	-PRON-	PRP$
46545	2082	44	actual	actual	JJ
46545	2082	45	value	value	NN
46545	2082	46	to	to	IN
46545	2082	47	him	-PRON-	PRP
46545	2082	48	is	be	VBZ
46545	2082	49	represented	represent	VBN
46545	2082	50	by	by	IN
46545	2082	51	the	the	DT
46545	2082	52	_	_	NNP
46545	2082	53	real	real	JJ
46545	2082	54	_	_	NNP
46545	2082	55	value	value	NN
46545	2082	56	of	of	IN
46545	2082	57	the	the	DT
46545	2082	58	stock	stock	NN
46545	2082	59	,	,	,
46545	2082	60	or	or	CC
46545	2082	61	the	the	DT
46545	2082	62	price	price	NN
46545	2082	63	at	at	IN
46545	2082	64	which	which	WDT
46545	2082	65	he	-PRON-	PRP
46545	2082	66	could	could	MD
46545	2082	67	sell	sell	VB
46545	2082	68	it	-PRON-	PRP
46545	2082	69	.	.	.
46545	2083	1	Volumes	volume	NNS
46545	2083	2	might	may	MD
46545	2083	3	be	be	VB
46545	2083	4	written	write	VBN
46545	2083	5	on	on	IN
46545	2083	6	the	the	DT
46545	2083	7	subject	subject	NN
46545	2083	8	of	of	IN
46545	2083	9	promotion	promotion	NN
46545	2083	10	,	,	,
46545	2083	11	but	but	CC
46545	2083	12	our	-PRON-	PRP$
46545	2083	13	special	special	JJ
46545	2083	14	concern	concern	NN
46545	2083	15	is	be	VBZ
46545	2083	16	the	the	DT
46545	2083	17	proper	proper	JJ
46545	2083	18	treatment	treatment	NN
46545	2083	19	of	of	IN
46545	2083	20	promotion	promotion	NN
46545	2083	21	fees	fee	NNS
46545	2083	22	on	on	IN
46545	2083	23	the	the	DT
46545	2083	24	books	book	NNS
46545	2083	25	of	of	IN
46545	2083	26	the	the	DT
46545	2083	27	company	company	NN
46545	2083	28	.	.	.
46545	2084	1	Strictly	strictly	RB
46545	2084	2	speaking	speak	VBG
46545	2084	3	,	,	,
46545	2084	4	promotion	promotion	NN
46545	2084	5	fees	fee	NNS
46545	2084	6	are	be	VBP
46545	2084	7	as	as	RB
46545	2084	8	much	much	JJ
46545	2084	9	an	an	DT
46545	2084	10	expense	expense	NN
46545	2084	11	as	as	IN
46545	2084	12	the	the	DT
46545	2084	13	cost	cost	NN
46545	2084	14	of	of	IN
46545	2084	15	printing	print	VBG
46545	2084	16	the	the	DT
46545	2084	17	company	company	NN
46545	2084	18	's	's	POS
46545	2084	19	prospectus	prospectus	NN
46545	2084	20	,	,	,
46545	2084	21	but	but	CC
46545	2084	22	to	to	TO
46545	2084	23	immediately	immediately	RB
46545	2084	24	charge	charge	VB
46545	2084	25	it	-PRON-	PRP
46545	2084	26	to	to	IN
46545	2084	27	expense	expense	NN
46545	2084	28	would	would	MD
46545	2084	29	,	,	,
46545	2084	30	in	in	IN
46545	2084	31	many	many	JJ
46545	2084	32	cases	case	NNS
46545	2084	33	,	,	,
46545	2084	34	cause	cause	VB
46545	2084	35	the	the	DT
46545	2084	36	accounts	account	NNS
46545	2084	37	to	to	TO
46545	2084	38	show	show	VB
46545	2084	39	an	an	DT
46545	2084	40	impairment	impairment	NN
46545	2084	41	of	of	IN
46545	2084	42	capital	capital	NN
46545	2084	43	at	at	IN
46545	2084	44	the	the	DT
46545	2084	45	outset	outset	NN
46545	2084	46	.	.	.
46545	2085	1	Suppose	suppose	VB
46545	2085	2	,	,	,
46545	2085	3	for	for	IN
46545	2085	4	example	example	NN
46545	2085	5	,	,	,
46545	2085	6	that	that	IN
46545	2085	7	a	a	DT
46545	2085	8	corporation	corporation	NN
46545	2085	9	is	be	VBZ
46545	2085	10	organized	organize	VBN
46545	2085	11	with	with	IN
46545	2085	12	a	a	DT
46545	2085	13	capital	capital	NN
46545	2085	14	of	of	IN
46545	2085	15	$	$	$
46545	2085	16	100,000.00	100,000.00	CD
46545	2085	17	all	all	DT
46545	2085	18	paid	pay	VBN
46545	2085	19	in	in	IN
46545	2085	20	cash	cash	NN
46545	2085	21	.	.	.
46545	2086	1	The	the	DT
46545	2086	2	promoter	promoter	NN
46545	2086	3	is	be	VBZ
46545	2086	4	paid	pay	VBN
46545	2086	5	a	a	DT
46545	2086	6	fee	fee	NN
46545	2086	7	of	of	IN
46545	2086	8	$	$	$
46545	2086	9	15,000.00	15,000.00	CD
46545	2086	10	.	.	.
46545	2087	1	Profits	profit	NNS
46545	2087	2	earned	earn	VBN
46545	2087	3	--	--	:
46545	2087	4	trading	trading	NN
46545	2087	5	profits	profit	NNS
46545	2087	6	--	--	:
46545	2087	7	in	in	IN
46545	2087	8	the	the	DT
46545	2087	9	first	first	JJ
46545	2087	10	year	year	NN
46545	2087	11	are	be	VBP
46545	2087	12	$	$	$
46545	2087	13	8,000.00	8,000.00	CD
46545	2087	14	,	,	,
46545	2087	15	but	but	CC
46545	2087	16	we	-PRON-	PRP
46545	2087	17	have	have	VBP
46545	2087	18	a	a	DT
46545	2087	19	charge	charge	NN
46545	2087	20	of	of	IN
46545	2087	21	$	$	$
46545	2087	22	15,000.00	15,000.00	CD
46545	2087	23	for	for	IN
46545	2087	24	promotion	promotion	NN
46545	2087	25	in	in	IN
46545	2087	26	the	the	DT
46545	2087	27	expense	expense	NN
46545	2087	28	account	account	NN
46545	2087	29	.	.	.
46545	2088	1	The	the	DT
46545	2088	2	books	book	NNS
46545	2088	3	show	show	VBP
46545	2088	4	that	that	IN
46545	2088	5	the	the	DT
46545	2088	6	company	company	NN
46545	2088	7	is	be	VBZ
46545	2088	8	insolvent	insolvent	JJ
46545	2088	9	,	,	,
46545	2088	10	the	the	DT
46545	2088	11	liabilities	liability	NNS
46545	2088	12	being	be	VBG
46545	2088	13	$	$	$
46545	2088	14	7,000.00	7,000.00	CD
46545	2088	15	in	in	IN
46545	2088	16	excess	excess	NN
46545	2088	17	of	of	IN
46545	2088	18	the	the	DT
46545	2088	19	assets	asset	NNS
46545	2088	20	,	,	,
46545	2088	21	while	while	IN
46545	2088	22	the	the	DT
46545	2088	23	business	business	NN
46545	2088	24	actually	actually	RB
46545	2088	25	is	be	VBZ
46545	2088	26	in	in	IN
46545	2088	27	a	a	DT
46545	2088	28	healthy	healthy	JJ
46545	2088	29	condition	condition	NN
46545	2088	30	.	.	.
46545	2089	1	Expenses	expense	NNS
46545	2089	2	paid	pay	VBN
46545	2089	3	in	in	IN
46545	2089	4	the	the	DT
46545	2089	5	regular	regular	JJ
46545	2089	6	course	course	NN
46545	2089	7	of	of	IN
46545	2089	8	business	business	NN
46545	2089	9	are	be	VBP
46545	2089	10	expected	expect	VBN
46545	2089	11	to	to	TO
46545	2089	12	be	be	VB
46545	2089	13	off	off	RB
46545	2089	14	-	-	HYPH
46545	2089	15	set	set	VBN
46545	2089	16	by	by	IN
46545	2089	17	earnings	earning	NNS
46545	2089	18	.	.	.
46545	2090	1	When	when	WRB
46545	2090	2	we	-PRON-	PRP
46545	2090	3	pay	pay	VBP
46545	2090	4	rent	rent	NN
46545	2090	5	for	for	IN
46545	2090	6	a	a	DT
46545	2090	7	store	store	NN
46545	2090	8	or	or	CC
46545	2090	9	office	office	NN
46545	2090	10	we	-PRON-	PRP
46545	2090	11	expect	expect	VBP
46545	2090	12	that	that	IN
46545	2090	13	,	,	,
46545	2090	14	by	by	IN
46545	2090	15	reason	reason	NN
46545	2090	16	of	of	IN
46545	2090	17	our	-PRON-	PRP$
46545	2090	18	occupancy	occupancy	NN
46545	2090	19	of	of	IN
46545	2090	20	that	that	DT
46545	2090	21	store	store	NN
46545	2090	22	or	or	CC
46545	2090	23	office	office	NN
46545	2090	24	as	as	IN
46545	2090	25	a	a	DT
46545	2090	26	place	place	NN
46545	2090	27	of	of	IN
46545	2090	28	business	business	NN
46545	2090	29	,	,	,
46545	2090	30	our	-PRON-	PRP$
46545	2090	31	earnings	earning	NNS
46545	2090	32	will	will	MD
46545	2090	33	be	be	VB
46545	2090	34	increased	increase	VBN
46545	2090	35	in	in	IN
46545	2090	36	an	an	DT
46545	2090	37	amount	amount	NN
46545	2090	38	greater	great	JJR
46545	2090	39	than	than	IN
46545	2090	40	that	that	DT
46545	2090	41	paid	pay	VBN
46545	2090	42	for	for	IN
46545	2090	43	rent	rent	NN
46545	2090	44	.	.	.
46545	2091	1	Promotion	promotion	NN
46545	2091	2	expense	expense	NN
46545	2091	3	can	can	MD
46545	2091	4	not	not	RB
46545	2091	5	,	,	,
46545	2091	6	in	in	IN
46545	2091	7	itself	-PRON-	PRP
46545	2091	8	,	,	,
46545	2091	9	produce	produce	VB
46545	2091	10	earnings	earning	NNS
46545	2091	11	.	.	.
46545	2092	1	The	the	DT
46545	2092	2	cash	cash	NN
46545	2092	3	,	,	,
46545	2092	4	or	or	CC
46545	2092	5	other	other	JJ
46545	2092	6	form	form	NN
46545	2092	7	of	of	IN
46545	2092	8	asset	asset	NN
46545	2092	9	,	,	,
46545	2092	10	received	receive	VBN
46545	2092	11	from	from	IN
46545	2092	12	the	the	DT
46545	2092	13	sale	sale	NN
46545	2092	14	of	of	IN
46545	2092	15	stock	stock	NN
46545	2092	16	--	--	:
46545	2092	17	the	the	DT
46545	2092	18	direct	direct	JJ
46545	2092	19	result	result	NN
46545	2092	20	of	of	IN
46545	2092	21	promotion	promotion	NN
46545	2092	22	expense	expense	NN
46545	2092	23	--	--	:
46545	2092	24	is	be	VBZ
46545	2092	25	off	off	RB
46545	2092	26	-	-	HYPH
46545	2092	27	set	set	VBN
46545	2092	28	by	by	IN
46545	2092	29	the	the	DT
46545	2092	30	stock	stock	NN
46545	2092	31	liability	liability	NN
46545	2092	32	created	create	VBD
46545	2092	33	.	.	.
46545	2093	1	Earnings	earning	NNS
46545	2093	2	to	to	IN
46545	2093	3	off	off	RB
46545	2093	4	-	-	HYPH
46545	2093	5	set	set	VBN
46545	2093	6	promotion	promotion	NN
46545	2093	7	expense	expense	NN
46545	2093	8	must	must	MD
46545	2093	9	come	come	VB
46545	2093	10	from	from	IN
46545	2093	11	future	future	JJ
46545	2093	12	operations	operation	NNS
46545	2093	13	of	of	IN
46545	2093	14	the	the	DT
46545	2093	15	business	business	NN
46545	2093	16	.	.	.
46545	2094	1	It	-PRON-	PRP
46545	2094	2	has	have	VBZ
46545	2094	3	become	become	VBN
46545	2094	4	quite	quite	PDT
46545	2094	5	the	the	DT
46545	2094	6	general	general	JJ
46545	2094	7	custom	custom	NN
46545	2094	8	,	,	,
46545	2094	9	therefore	therefore	RB
46545	2094	10	,	,	,
46545	2094	11	to	to	TO
46545	2094	12	allow	allow	VB
46545	2094	13	the	the	DT
46545	2094	14	expense	expense	NN
46545	2094	15	incident	incident	NN
46545	2094	16	to	to	IN
46545	2094	17	the	the	DT
46545	2094	18	organization	organization	NN
46545	2094	19	of	of	IN
46545	2094	20	the	the	DT
46545	2094	21	company	company	NN
46545	2094	22	to	to	TO
46545	2094	23	stand	stand	VB
46545	2094	24	on	on	IN
46545	2094	25	the	the	DT
46545	2094	26	books	book	NNS
46545	2094	27	as	as	IN
46545	2094	28	a	a	DT
46545	2094	29	fictitious	fictitious	JJ
46545	2094	30	asset	asset	NN
46545	2094	31	,	,	,
46545	2094	32	under	under	IN
46545	2094	33	some	some	DT
46545	2094	34	such	such	JJ
46545	2094	35	caption	caption	NN
46545	2094	36	as	as	IN
46545	2094	37	_	_	NNP
46545	2094	38	promotion	promotion	NN
46545	2094	39	expense	expense	NN
46545	2094	40	_	_	NNP
46545	2094	41	,	,	,
46545	2094	42	_	_	NNP
46545	2094	43	promotion	promotion	NN
46545	2094	44	fund	fund	NN
46545	2094	45	_	_	NNP
46545	2094	46	,	,	,
46545	2094	47	or	or	CC
46545	2094	48	_	_	NNP
46545	2094	49	organization	organization	NN
46545	2094	50	expense	expense	NN
46545	2094	51	_	_	NNP
46545	2094	52	.	.	.
46545	2095	1	The	the	DT
46545	2095	2	amount	amount	NN
46545	2095	3	is	be	VBZ
46545	2095	4	gradually	gradually	RB
46545	2095	5	reduced	reduce	VBN
46545	2095	6	by	by	IN
46545	2095	7	charging	charge	VBG
46545	2095	8	a	a	DT
46545	2095	9	stated	state	VBN
46545	2095	10	per	per	IN
46545	2095	11	cent	cent	NN
46545	2095	12	to	to	TO
46545	2095	13	profit	profit	VB
46545	2095	14	and	and	CC
46545	2095	15	loss	loss	VB
46545	2095	16	each	each	DT
46545	2095	17	year	year	NN
46545	2095	18	.	.	.
46545	2096	1	There	there	EX
46545	2096	2	is	be	VBZ
46545	2096	3	another	another	DT
46545	2096	4	special	special	JJ
46545	2096	5	reason	reason	NN
46545	2096	6	why	why	WRB
46545	2096	7	it	-PRON-	PRP
46545	2096	8	would	would	MD
46545	2096	9	be	be	VB
46545	2096	10	manifestly	manifestly	RB
46545	2096	11	unfair	unfair	JJ
46545	2096	12	to	to	TO
46545	2096	13	immediately	immediately	RB
46545	2096	14	charge	charge	VB
46545	2096	15	promotion	promotion	NN
46545	2096	16	fees	fee	NNS
46545	2096	17	to	to	IN
46545	2096	18	expense	expense	NN
46545	2096	19	.	.	.
46545	2097	1	Suppose	suppose	VB
46545	2097	2	a	a	DT
46545	2097	3	promoter	promoter	NN
46545	2097	4	receives	receive	VBZ
46545	2097	5	20	20	CD
46545	2097	6	%	%	NN
46545	2097	7	of	of	IN
46545	2097	8	the	the	DT
46545	2097	9	stock	stock	NN
46545	2097	10	for	for	IN
46545	2097	11	his	-PRON-	PRP$
46545	2097	12	services	service	NNS
46545	2097	13	,	,	,
46545	2097	14	while	while	IN
46545	2097	15	the	the	DT
46545	2097	16	holders	holder	NNS
46545	2097	17	of	of	IN
46545	2097	18	the	the	DT
46545	2097	19	remaining	remaining	JJ
46545	2097	20	80	80	CD
46545	2097	21	%	%	NN
46545	2097	22	have	have	VBP
46545	2097	23	paid	pay	VBN
46545	2097	24	cash	cash	NN
46545	2097	25	for	for	IN
46545	2097	26	their	-PRON-	PRP$
46545	2097	27	shares	share	NNS
46545	2097	28	.	.	.
46545	2098	1	Since	since	IN
46545	2098	2	the	the	DT
46545	2098	3	80	80	CD
46545	2098	4	per	per	NN
46545	2098	5	cent	cent	NN
46545	2098	6	paid	pay	VBN
46545	2098	7	in	in	IN
46545	2098	8	cash	cash	NN
46545	2098	9	must	must	MD
46545	2098	10	earn	earn	VB
46545	2098	11	dividends	dividend	NNS
46545	2098	12	on	on	IN
46545	2098	13	the	the	DT
46545	2098	14	entire	entire	JJ
46545	2098	15	100	100	CD
46545	2098	16	per	per	NN
46545	2098	17	cent	cent	NN
46545	2098	18	of	of	IN
46545	2098	19	stock	stock	NN
46545	2098	20	,	,	,
46545	2098	21	it	-PRON-	PRP
46545	2098	22	would	would	MD
46545	2098	23	be	be	VB
46545	2098	24	unjust	unjust	JJ
46545	2098	25	to	to	IN
46545	2098	26	the	the	DT
46545	2098	27	holders	holder	NNS
46545	2098	28	of	of	IN
46545	2098	29	the	the	DT
46545	2098	30	80	80	CD
46545	2098	31	per	per	NN
46545	2098	32	cent	cent	NN
46545	2098	33	to	to	TO
46545	2098	34	withhold	withhold	VB
46545	2098	35	dividends	dividend	NNS
46545	2098	36	until	until	IN
46545	2098	37	the	the	DT
46545	2098	38	par	par	NN
46545	2098	39	value	value	NN
46545	2098	40	of	of	IN
46545	2098	41	the	the	DT
46545	2098	42	20	20	CD
46545	2098	43	per	per	NN
46545	2098	44	cent	cent	NN
46545	2098	45	of	of	IN
46545	2098	46	stock	stock	NN
46545	2098	47	shall	shall	MD
46545	2098	48	have	have	VB
46545	2098	49	been	be	VBN
46545	2098	50	added	add	VBN
46545	2098	51	to	to	IN
46545	2098	52	the	the	DT
46545	2098	53	assets	asset	NNS
46545	2098	54	of	of	IN
46545	2098	55	the	the	DT
46545	2098	56	company	company	NN
46545	2098	57	from	from	IN
46545	2098	58	profits	profit	NNS
46545	2098	59	earned	earn	VBN
46545	2098	60	.	.	.
46545	2099	1	=	=	NFP
46545	2099	2	The	the	DT
46545	2099	3	Entry.=	entry.=	NN
46545	2099	4	A	a	NN
46545	2099	5	patent	patent	NN
46545	2099	6	is	be	VBZ
46545	2099	7	owned	own	VBN
46545	2099	8	by	by	IN
46545	2099	9	Geo	Geo	NNP
46545	2099	10	.	.	.
46545	2100	1	Davis	Davis	NNP
46545	2100	2	,	,	,
46545	2100	3	who	who	WP
46545	2100	4	secures	secure	VBZ
46545	2100	5	the	the	DT
46545	2100	6	services	service	NNS
46545	2100	7	of	of	IN
46545	2100	8	Wm	Wm	NNP
46545	2100	9	.	.	.
46545	2101	1	Lane	Lane	NNP
46545	2101	2	to	to	TO
46545	2101	3	promote	promote	VB
46545	2101	4	a	a	DT
46545	2101	5	company	company	NN
46545	2101	6	to	to	TO
46545	2101	7	undertake	undertake	VB
46545	2101	8	its	-PRON-	PRP$
46545	2101	9	manufacture	manufacture	NN
46545	2101	10	.	.	.
46545	2102	1	The	the	DT
46545	2102	2	corporation	corporation	NN
46545	2102	3	is	be	VBZ
46545	2102	4	capitalized	capitalize	VBN
46545	2102	5	at	at	IN
46545	2102	6	$	$	$
46545	2102	7	500,000.00	500,000.00	CD
46545	2102	8	.	.	.
46545	2103	1	Davis	Davis	NNP
46545	2103	2	sells	sell	VBZ
46545	2103	3	the	the	DT
46545	2103	4	patent	patent	NN
46545	2103	5	to	to	IN
46545	2103	6	the	the	DT
46545	2103	7	company	company	NN
46545	2103	8	receiving	receive	VBG
46545	2103	9	$	$	$
46545	2103	10	250,000.00	250,000.00	CD
46545	2103	11	stock	stock	NN
46545	2103	12	in	in	IN
46545	2103	13	payment	payment	NN
46545	2103	14	,	,	,
46545	2103	15	and	and	CC
46545	2103	16	Lane	Lane	NNP
46545	2103	17	receives	receive	VBZ
46545	2103	18	$	$	$
46545	2103	19	25,000.00	25,000.00	CD
46545	2103	20	stock	stock	NN
46545	2103	21	for	for	IN
46545	2103	22	promotion	promotion	NN
46545	2103	23	,	,	,
46545	2103	24	when	when	WRB
46545	2103	25	he	-PRON-	PRP
46545	2103	26	has	have	VBZ
46545	2103	27	secured	secure	VBN
46545	2103	28	subscriptions	subscription	NNS
46545	2103	29	for	for	IN
46545	2103	30	the	the	DT
46545	2103	31	remaining	remain	VBG
46545	2103	32	$	$	$
46545	2103	33	225,000.00	225,000.00	CD
46545	2103	34	at	at	IN
46545	2103	35	par	par	NN
46545	2103	36	.	.	.
46545	2104	1	The	the	DT
46545	2104	2	entries	entry	NNS
46545	2104	3	to	to	TO
46545	2104	4	record	record	VB
46545	2104	5	the	the	DT
46545	2104	6	issue	issue	NN
46545	2104	7	of	of	IN
46545	2104	8	stock	stock	NN
46545	2104	9	to	to	IN
46545	2104	10	Lane	Lane	NNP
46545	2104	11	for	for	IN
46545	2104	12	promotion	promotion	NN
46545	2104	13	are	be	VBP
46545	2104	14	:	:	:
46545	2104	15	Subscriptions	subscription	NNS
46545	2104	16	$	$	$
46545	2104	17	25,000.00	25,000.00	CD
46545	2104	18	Capital	capital	NN
46545	2104	19	stock	stock	NN
46545	2104	20	$	$	$
46545	2104	21	25,000.00	25,000.00	CD
46545	2104	22	Subscription	subscription	NN
46545	2104	23	of	of	IN
46545	2104	24	Wm	Wm	NNP
46545	2104	25	.	.	.
46545	2105	1	Lane	Lane	NNP
46545	2105	2	Promotion	Promotion	NNP
46545	2105	3	expense	expense	NN
46545	2105	4	25,000.00	25,000.00	CD
46545	2105	5	Wm	Wm	NNP
46545	2105	6	.	.	.
46545	2106	1	Lane	Lane	NNP
46545	2106	2	25,000.00	25,000.00	CD
46545	2106	3	Fee	Fee	NNP
46545	2106	4	due	due	JJ
46545	2106	5	Wm	Wm	NNP
46545	2106	6	.	.	.
46545	2107	1	Lane	lane	NN
46545	2107	2	for	for	IN
46545	2107	3	promotion	promotion	NN
46545	2107	4	of	of	IN
46545	2107	5	company	company	NN
46545	2107	6	and	and	CC
46545	2107	7	sale	sale	NN
46545	2107	8	of	of	IN
46545	2107	9	stock	stock	NN
46545	2107	10	.	.	.
46545	2108	1	--------	--------	NFP
46545	2108	2	Wm	Wm	NNP
46545	2108	3	.	.	.
46545	2109	1	Lane	Lane	NNP
46545	2109	2	25,000.00	25,000.00	CD
46545	2109	3	Subscriptions	subscription	NNS
46545	2109	4	25,000.00	25,000.00	NNP
46545	2109	5	Amount	Amount	NNP
46545	2109	6	due	due	JJ
46545	2109	7	to	to	IN
46545	2109	8	Lane	Lane	NNP
46545	2109	9	credited	credit	VBN
46545	2109	10	to	to	IN
46545	2109	11	subscriptions	subscription	NNS
46545	2109	12	to	to	TO
46545	2109	13	pay	pay	VB
46545	2109	14	for	for	IN
46545	2109	15	stock	stock	NN
46545	2109	16	subscribed	subscribe	VBN
46545	2109	17	by	by	IN
46545	2109	18	him	-PRON-	PRP
46545	2109	19	.	.	.
46545	2110	1	The	the	DT
46545	2110	2	entries	entry	NNS
46545	2110	3	for	for	IN
46545	2110	4	the	the	DT
46545	2110	5	shares	share	NNS
46545	2110	6	issued	issue	VBN
46545	2110	7	to	to	IN
46545	2110	8	Davis	Davis	NNP
46545	2110	9	and	and	CC
46545	2110	10	those	those	DT
46545	2110	11	sold	sell	VBN
46545	2110	12	are	be	VBP
46545	2110	13	the	the	DT
46545	2110	14	same	same	JJ
46545	2110	15	as	as	IN
46545	2110	16	previously	previously	RB
46545	2110	17	explained	explain	VBN
46545	2110	18	and	and	CC
46545	2110	19	illustrated	illustrate	VBN
46545	2110	20	.	.	.
46545	2111	1	SURPLUS	SURPLUS	NNP
46545	2111	2	AND	and	CC
46545	2111	3	DIVIDENDS	dividend	NNS
46545	2111	4	=	=	NFP
46545	2111	5	33.=	33.=	.
46545	2111	6	The	the	DT
46545	2111	7	directors	director	NNS
46545	2111	8	are	be	VBP
46545	2111	9	under	under	IN
46545	2111	10	no	no	DT
46545	2111	11	obligation	obligation	NN
46545	2111	12	to	to	TO
46545	2111	13	distribute	distribute	VB
46545	2111	14	in	in	IN
46545	2111	15	dividends	dividend	NNS
46545	2111	16	the	the	DT
46545	2111	17	profits	profit	NNS
46545	2111	18	earned	earn	VBN
46545	2111	19	in	in	IN
46545	2111	20	any	any	DT
46545	2111	21	one	one	CD
46545	2111	22	year	year	NN
46545	2111	23	.	.	.
46545	2112	1	Instead	instead	RB
46545	2112	2	,	,	,
46545	2112	3	the	the	DT
46545	2112	4	by	by	NN
46545	2112	5	-	-	HYPH
46545	2112	6	laws	law	NNS
46545	2112	7	usually	usually	RB
46545	2112	8	provide	provide	VBP
46545	2112	9	that	that	IN
46545	2112	10	the	the	DT
46545	2112	11	decision	decision	NN
46545	2112	12	as	as	IN
46545	2112	13	to	to	IN
46545	2112	14	when	when	WRB
46545	2112	15	a	a	DT
46545	2112	16	dividend	dividend	NN
46545	2112	17	shall	shall	MD
46545	2112	18	be	be	VB
46545	2112	19	declared	declare	VBN
46545	2112	20	is	be	VBZ
46545	2112	21	to	to	TO
46545	2112	22	be	be	VB
46545	2112	23	left	leave	VBN
46545	2112	24	entirely	entirely	RB
46545	2112	25	to	to	IN
46545	2112	26	the	the	DT
46545	2112	27	directors	director	NNS
46545	2112	28	.	.	.
46545	2113	1	They	-PRON-	PRP
46545	2113	2	have	have	VBP
46545	2113	3	it	-PRON-	PRP
46545	2113	4	in	in	IN
46545	2113	5	their	-PRON-	PRP$
46545	2113	6	power	power	NN
46545	2113	7	to	to	TO
46545	2113	8	retain	retain	VB
46545	2113	9	of	of	IN
46545	2113	10	the	the	DT
46545	2113	11	profits	profit	NNS
46545	2113	12	such	such	PDT
46545	2113	13	an	an	DT
46545	2113	14	amount	amount	NN
46545	2113	15	as	as	IN
46545	2113	16	,	,	,
46545	2113	17	in	in	IN
46545	2113	18	their	-PRON-	PRP$
46545	2113	19	judgment	judgment	NN
46545	2113	20	,	,	,
46545	2113	21	is	be	VBZ
46545	2113	22	advisable	advisable	JJ
46545	2113	23	or	or	CC
46545	2113	24	necessary	necessary	JJ
46545	2113	25	to	to	TO
46545	2113	26	safeguard	safeguard	VB
46545	2113	27	the	the	DT
46545	2113	28	interests	interest	NNS
46545	2113	29	of	of	IN
46545	2113	30	the	the	DT
46545	2113	31	company	company	NN
46545	2113	32	.	.	.
46545	2114	1	At	at	IN
46545	2114	2	the	the	DT
46545	2114	3	close	close	NN
46545	2114	4	of	of	IN
46545	2114	5	the	the	DT
46545	2114	6	fiscal	fiscal	JJ
46545	2114	7	year	year	NN
46545	2114	8	it	-PRON-	PRP
46545	2114	9	is	be	VBZ
46545	2114	10	customary	customary	JJ
46545	2114	11	to	to	TO
46545	2114	12	close	close	VB
46545	2114	13	profit	profit	NN
46545	2114	14	and	and	CC
46545	2114	15	loss	loss	NN
46545	2114	16	account	account	NN
46545	2114	17	,	,	,
46545	2114	18	and	and	CC
46545	2114	19	in	in	IN
46545	2114	20	a	a	DT
46545	2114	21	corporation	corporation	NN
46545	2114	22	it	-PRON-	PRP
46545	2114	23	is	be	VBZ
46545	2114	24	closed	close	VBN
46545	2114	25	into	into	IN
46545	2114	26	surplus	surplus	NN
46545	2114	27	.	.	.
46545	2115	1	=	=	NFP
46545	2115	2	34	34	CD
46545	2115	3	.	.	.
46545	2116	1	Surplus	Surplus	NNP
46545	2116	2	Sub	Sub	NNP
46545	2116	3	-	-	HYPH
46545	2116	4	divided.=	divided.=	NNP
46545	2116	5	Sometimes	sometimes	RB
46545	2116	6	the	the	DT
46545	2116	7	term	term	NN
46545	2116	8	surplus	surplus	NN
46545	2116	9	is	be	VBZ
46545	2116	10	used	use	VBN
46545	2116	11	to	to	TO
46545	2116	12	designate	designate	VB
46545	2116	13	a	a	DT
46545	2116	14	part	part	NN
46545	2116	15	of	of	IN
46545	2116	16	the	the	DT
46545	2116	17	profits	profit	NNS
46545	2116	18	set	set	VBN
46545	2116	19	aside	aside	RB
46545	2116	20	for	for	IN
46545	2116	21	a	a	DT
46545	2116	22	special	special	JJ
46545	2116	23	purpose	purpose	NN
46545	2116	24	,	,	,
46545	2116	25	as	as	IN
46545	2116	26	the	the	DT
46545	2116	27	creation	creation	NN
46545	2116	28	of	of	IN
46545	2116	29	a	a	DT
46545	2116	30	fund	fund	NN
46545	2116	31	to	to	TO
46545	2116	32	meet	meet	VB
46545	2116	33	an	an	DT
46545	2116	34	obligation	obligation	NN
46545	2116	35	falling	fall	VBG
46545	2116	36	due	due	JJ
46545	2116	37	at	at	IN
46545	2116	38	some	some	DT
46545	2116	39	future	future	JJ
46545	2116	40	date	date	NN
46545	2116	41	.	.	.
46545	2117	1	When	when	WRB
46545	2117	2	surplus	surplus	NN
46545	2117	3	is	be	VBZ
46545	2117	4	treated	treat	VBN
46545	2117	5	as	as	IN
46545	2117	6	a	a	DT
46545	2117	7	special	special	JJ
46545	2117	8	fund	fund	NN
46545	2117	9	,	,	,
46545	2117	10	or	or	CC
46545	2117	11	when	when	WRB
46545	2117	12	it	-PRON-	PRP
46545	2117	13	has	have	VBZ
46545	2117	14	been	be	VBN
46545	2117	15	provided	provide	VBN
46545	2117	16	by	by	IN
46545	2117	17	resolution	resolution	NN
46545	2117	18	of	of	IN
46545	2117	19	the	the	DT
46545	2117	20	directors	director	NNS
46545	2117	21	"	"	``
46545	2117	22	_	_	NNP
46545	2117	23	that	that	IN
46545	2117	24	a	a	DT
46545	2117	25	certain	certain	JJ
46545	2117	26	sum	sum	NN
46545	2117	27	,	,	,
46545	2117	28	or	or	CC
46545	2117	29	a	a	DT
46545	2117	30	certain	certain	JJ
46545	2117	31	per	per	IN
46545	2117	32	cent	cent	NN
46545	2117	33	of	of	IN
46545	2117	34	the	the	DT
46545	2117	35	profits	profit	NNS
46545	2117	36	shall	shall	MD
46545	2117	37	be	be	VB
46545	2117	38	set	set	VBN
46545	2117	39	aside	aside	RB
46545	2117	40	as	as	IN
46545	2117	41	a	a	DT
46545	2117	42	surplus	surplus	JJ
46545	2117	43	fund	fund	NN
46545	2117	44	_	_	NNP
46545	2117	45	,	,	,
46545	2117	46	"	"	''
46545	2117	47	and	and	CC
46545	2117	48	remaining	remain	VBG
46545	2117	49	profits	profit	NNS
46545	2117	50	not	not	RB
46545	2117	51	distributed	distribute	VBN
46545	2117	52	as	as	IN
46545	2117	53	dividends	dividend	NNS
46545	2117	54	may	may	MD
46545	2117	55	be	be	VB
46545	2117	56	placed	place	VBN
46545	2117	57	to	to	IN
46545	2117	58	the	the	DT
46545	2117	59	credit	credit	NN
46545	2117	60	of	of	IN
46545	2117	61	an	an	DT
46545	2117	62	account	account	NN
46545	2117	63	called	call	VBN
46545	2117	64	_	_	NNP
46545	2117	65	Undivided	Undivided	NNP
46545	2117	66	Profits	Profits	NNPS
46545	2117	67	_	_	NNP
46545	2117	68	or	or	CC
46545	2117	69	_	_	NNP
46545	2117	70	Undistributed	Undistributed	NNP
46545	2117	71	Profits	Profits	NNP
46545	2117	72	_	_	NNP
46545	2117	73	.	.	.
46545	2118	1	In	in	IN
46545	2118	2	reality	reality	NN
46545	2118	3	undivided	undivided	JJ
46545	2118	4	profits	profit	NNS
46545	2118	5	is	be	VBZ
46545	2118	6	surplus	surplus	JJ
46545	2118	7	,	,	,
46545	2118	8	and	and	CC
46545	2118	9	the	the	DT
46545	2118	10	division	division	NN
46545	2118	11	of	of	IN
46545	2118	12	the	the	DT
46545	2118	13	account	account	NN
46545	2118	14	merely	merely	RB
46545	2118	15	serves	serve	VBZ
46545	2118	16	to	to	TO
46545	2118	17	show	show	VB
46545	2118	18	that	that	IN
46545	2118	19	the	the	DT
46545	2118	20	amount	amount	NN
46545	2118	21	credited	credit	VBN
46545	2118	22	to	to	IN
46545	2118	23	surplus	surplus	NN
46545	2118	24	is	be	VBZ
46545	2118	25	for	for	IN
46545	2118	26	some	some	DT
46545	2118	27	reason	reason	NN
46545	2118	28	reserved	reserve	VBN
46545	2118	29	,	,	,
46545	2118	30	while	while	IN
46545	2118	31	the	the	DT
46545	2118	32	amount	amount	NN
46545	2118	33	credited	credit	VBN
46545	2118	34	to	to	IN
46545	2118	35	undivided	undivided	JJ
46545	2118	36	profits	profit	NNS
46545	2118	37	is	be	VBZ
46545	2118	38	available	available	JJ
46545	2118	39	for	for	IN
46545	2118	40	dividends	dividend	NNS
46545	2118	41	whenever	whenever	WRB
46545	2118	42	the	the	DT
46545	2118	43	directors	director	NNS
46545	2118	44	may	may	MD
46545	2118	45	so	so	RB
46545	2118	46	elect	elect	VB
46545	2118	47	.	.	.
46545	2119	1	Whether	whether	IN
46545	2119	2	or	or	CC
46545	2119	3	not	not	RB
46545	2119	4	the	the	DT
46545	2119	5	surplus	surplus	NN
46545	2119	6	should	should	MD
46545	2119	7	be	be	VB
46545	2119	8	shown	show	VBN
46545	2119	9	in	in	IN
46545	2119	10	the	the	DT
46545	2119	11	balance	balance	NN
46545	2119	12	sheet	sheet	NN
46545	2119	13	under	under	IN
46545	2119	14	these	these	DT
46545	2119	15	various	various	JJ
46545	2119	16	headings	heading	NNS
46545	2119	17	,	,	,
46545	2119	18	or	or	CC
46545	2119	19	all	all	DT
46545	2119	20	under	under	IN
46545	2119	21	the	the	DT
46545	2119	22	general	general	JJ
46545	2119	23	head	head	NN
46545	2119	24	of	of	IN
46545	2119	25	surplus	surplus	NN
46545	2119	26	,	,	,
46545	2119	27	with	with	IN
46545	2119	28	explanatory	explanatory	JJ
46545	2119	29	notes	note	NNS
46545	2119	30	,	,	,
46545	2119	31	is	be	VBZ
46545	2119	32	a	a	DT
46545	2119	33	question	question	NN
46545	2119	34	which	which	WDT
46545	2119	35	need	need	VBP
46545	2119	36	not	not	RB
46545	2119	37	concern	concern	VB
46545	2119	38	us	-PRON-	PRP
46545	2119	39	at	at	IN
46545	2119	40	this	this	DT
46545	2119	41	point	point	NN
46545	2119	42	.	.	.
46545	2120	1	=	=	NFP
46545	2120	2	35	35	CD
46545	2120	3	.	.	.
46545	2121	1	Declaring	declare	VBG
46545	2121	2	a	a	DT
46545	2121	3	Cash	cash	NN
46545	2121	4	Dividend.=	dividend.=	NN
46545	2121	5	When	when	WRB
46545	2121	6	a	a	DT
46545	2121	7	dividend	dividend	NN
46545	2121	8	is	be	VBZ
46545	2121	9	declared	declare	VBN
46545	2121	10	an	an	DT
46545	2121	11	account	account	NN
46545	2121	12	should	should	MD
46545	2121	13	be	be	VB
46545	2121	14	opened	open	VBN
46545	2121	15	under	under	IN
46545	2121	16	the	the	DT
46545	2121	17	caption	caption	NN
46545	2121	18	_	_	NNP
46545	2121	19	Dividends	Dividends	NNP
46545	2121	20	Payable	Payable	NNP
46545	2121	21	_	_	NNP
46545	2121	22	or	or	CC
46545	2121	23	_	_	NNP
46545	2121	24	Dividend	Dividend	NNP
46545	2121	25	No	no	UH
46545	2121	26	.	.	.
46545	2122	1	1	1	LS
46545	2122	2	.	.	.
46545	2122	3	_	_	NNP
46545	2122	4	,	,	,
46545	2122	5	etc	etc	FW
46545	2122	6	.	.	.
46545	2123	1	We	-PRON-	PRP
46545	2123	2	will	will	MD
46545	2123	3	suppose	suppose	VB
46545	2123	4	that	that	IN
46545	2123	5	a	a	DT
46545	2123	6	dividend	dividend	NN
46545	2123	7	has	have	VBZ
46545	2123	8	been	be	VBN
46545	2123	9	declared	declare	VBN
46545	2123	10	out	out	IN
46545	2123	11	of	of	IN
46545	2123	12	the	the	DT
46545	2123	13	profits	profit	NNS
46545	2123	14	of	of	IN
46545	2123	15	the	the	DT
46545	2123	16	business	business	NN
46545	2123	17	for	for	IN
46545	2123	18	the	the	DT
46545	2123	19	current	current	JJ
46545	2123	20	year	year	NN
46545	2123	21	.	.	.
46545	2124	1	The	the	DT
46545	2124	2	entry	entry	NN
46545	2124	3	is:--	is:--	VBZ
46545	2124	4	Profit	Profit	NNP
46545	2124	5	and	and	CC
46545	2124	6	Loss	Loss	NNP
46545	2124	7	Dividends	Dividends	NNPS
46545	2124	8	payable	payable	JJ
46545	2124	9	Dividend	dividend	NN
46545	2124	10	of----%	of----%	NNP
46545	2124	11	declared	declare	VBN
46545	2124	12	by	by	IN
46545	2124	13	the	the	DT
46545	2124	14	board	board	NN
46545	2124	15	of	of	IN
46545	2124	16	directors	director	NNS
46545	2124	17	--------1909	--------1909	:
46545	2124	18	,	,	,
46545	2124	19	payable--------1909	payable--------1909	UH
46545	2124	20	.	.	.
46545	2125	1	When	when	WRB
46545	2125	2	the	the	DT
46545	2125	3	dividend	dividend	NN
46545	2125	4	is	be	VBZ
46545	2125	5	paid	pay	VBN
46545	2125	6	the	the	DT
46545	2125	7	entry	entry	NN
46545	2125	8	will	will	MD
46545	2125	9	be--	be--	NNP
46545	2125	10	Dividends	dividend	NNS
46545	2125	11	payable	payable	JJ
46545	2125	12	Cash	cash	NN
46545	2125	13	To	to	TO
46545	2125	14	pay	pay	VB
46545	2125	15	dividend	dividend	NN
46545	2125	16	payable	payable	JJ
46545	2125	17	--------1909	--------1909	:
46545	2125	18	.	.	.
46545	2126	1	=	=	SYM
46545	2126	2	36	36	CD
46545	2126	3	.	.	.
46545	2127	1	Declaring	declare	VBG
46545	2127	2	a	a	DT
46545	2127	3	Stock	Stock	NNP
46545	2127	4	Dividend.=	dividend.=	NN
46545	2127	5	Not	not	RB
46545	2127	6	all	all	DT
46545	2127	7	dividends	dividend	NNS
46545	2127	8	are	be	VBP
46545	2127	9	paid	pay	VBN
46545	2127	10	or	or	CC
46545	2127	11	payable	payable	JJ
46545	2127	12	in	in	IN
46545	2127	13	cash	cash	NN
46545	2127	14	.	.	.
46545	2128	1	Sometimes	sometimes	RB
46545	2128	2	the	the	DT
46545	2128	3	directors	director	NNS
46545	2128	4	declare	declare	VBP
46545	2128	5	a	a	DT
46545	2128	6	dividend	dividend	NN
46545	2128	7	payable	payable	JJ
46545	2128	8	in	in	IN
46545	2128	9	stock	stock	NN
46545	2128	10	and	and	CC
46545	2128	11	this	this	DT
46545	2128	12	is	be	VBZ
46545	2128	13	known	know	VBN
46545	2128	14	as	as	IN
46545	2128	15	a	a	DT
46545	2128	16	stock	stock	NN
46545	2128	17	dividend	dividend	NN
46545	2128	18	.	.	.
46545	2129	1	There	there	EX
46545	2129	2	may	may	MD
46545	2129	3	be	be	VB
46545	2129	4	treasury	treasury	NNP
46545	2129	5	stock	stock	NN
46545	2129	6	in	in	IN
46545	2129	7	possession	possession	NN
46545	2129	8	of	of	IN
46545	2129	9	the	the	DT
46545	2129	10	treasurer	treasurer	NN
46545	2129	11	,	,	,
46545	2129	12	and	and	CC
46545	2129	13	if	if	IN
46545	2129	14	the	the	DT
46545	2129	15	books	book	NNS
46545	2129	16	show	show	VBP
46545	2129	17	a	a	DT
46545	2129	18	surplus	surplus	NN
46545	2129	19	,	,	,
46545	2129	20	which	which	WDT
46545	2129	21	would	would	MD
46545	2129	22	make	make	VB
46545	2129	23	it	-PRON-	PRP
46545	2129	24	proper	proper	JJ
46545	2129	25	to	to	TO
46545	2129	26	declare	declare	VB
46545	2129	27	a	a	DT
46545	2129	28	cash	cash	NN
46545	2129	29	dividend	dividend	NN
46545	2129	30	,	,	,
46545	2129	31	a	a	DT
46545	2129	32	dividend	dividend	NN
46545	2129	33	may	may	MD
46545	2129	34	be	be	VB
46545	2129	35	declared	declare	VBN
46545	2129	36	payable	payable	JJ
46545	2129	37	in	in	IN
46545	2129	38	treasury	treasury	NNP
46545	2129	39	stock	stock	NN
46545	2129	40	.	.	.
46545	2130	1	When	when	WRB
46545	2130	2	such	such	PDT
46545	2130	3	a	a	DT
46545	2130	4	dividend	dividend	NN
46545	2130	5	is	be	VBZ
46545	2130	6	declared	declare	VBN
46545	2130	7	the	the	DT
46545	2130	8	entry	entry	NN
46545	2130	9	is--	is--	NNP
46545	2130	10	Profit	Profit	NNP
46545	2130	11	and	and	CC
46545	2130	12	Loss	Loss	NNP
46545	2130	13	Stock	Stock	NNP
46545	2130	14	dividend	dividend	NN
46545	2130	15	A	a	DT
46545	2130	16	dividend	dividend	NN
46545	2130	17	of----%	of----%	NNP
46545	2130	18	declared	declare	VBN
46545	2130	19	by	by	IN
46545	2130	20	the	the	DT
46545	2130	21	board	board	NN
46545	2130	22	of	of	IN
46545	2130	23	directors	director	NNS
46545	2130	24	--------1909	--------1909	NFP
46545	2130	25	payable--------1909	payable--------1909	NNS
46545	2130	26	,	,	,
46545	2130	27	payment	payment	NN
46545	2130	28	to	to	TO
46545	2130	29	be	be	VB
46545	2130	30	made	make	VBN
46545	2130	31	in	in	IN
46545	2130	32	treasury	treasury	NNP
46545	2130	33	stock	stock	NN
46545	2130	34	Stock	Stock	NNP
46545	2130	35	dividend	dividend	NN
46545	2130	36	Treasury	Treasury	NNP
46545	2130	37	stock	stock	NN
46545	2130	38	To	to	TO
46545	2130	39	pay	pay	VB
46545	2130	40	stock	stock	NN
46545	2130	41	dividend	dividend	NN
46545	2130	42	declared--------1909	declared--------1909	NNS
46545	2130	43	.	.	.
46545	2131	1	The	the	DT
46545	2131	2	shares	share	NNS
46545	2131	3	are	be	VBP
46545	2131	4	then	then	RB
46545	2131	5	transferred	transfer	VBN
46545	2131	6	on	on	IN
46545	2131	7	the	the	DT
46545	2131	8	stock	stock	NN
46545	2131	9	books	book	NNS
46545	2131	10	debiting	debit	VBG
46545	2131	11	treasury	treasury	NN
46545	2131	12	stock	stock	NN
46545	2131	13	and	and	CC
46545	2131	14	crediting	crediting	NN
46545	2131	15	stockholders	stockholder	NNS
46545	2131	16	.	.	.
46545	2132	1	It	-PRON-	PRP
46545	2132	2	is	be	VBZ
46545	2132	3	not	not	RB
46545	2132	4	absolutely	absolutely	RB
46545	2132	5	necessary	necessary	JJ
46545	2132	6	that	that	IN
46545	2132	7	a	a	DT
46545	2132	8	company	company	NN
46545	2132	9	possess	possess	VBP
46545	2132	10	treasury	treasury	NNP
46545	2132	11	stock	stock	NN
46545	2132	12	to	to	TO
46545	2132	13	declare	declare	VB
46545	2132	14	a	a	DT
46545	2132	15	stock	stock	NN
46545	2132	16	dividend	dividend	NN
46545	2132	17	.	.	.
46545	2133	1	When	when	WRB
46545	2133	2	current	current	JJ
46545	2133	3	profits	profit	NNS
46545	2133	4	are	be	VBP
46545	2133	5	large	large	JJ
46545	2133	6	or	or	CC
46545	2133	7	a	a	DT
46545	2133	8	surplus	surplus	NN
46545	2133	9	,	,	,
46545	2133	10	larger	large	JJR
46545	2133	11	than	than	IN
46545	2133	12	the	the	DT
46545	2133	13	requirements	requirement	NNS
46545	2133	14	of	of	IN
46545	2133	15	the	the	DT
46545	2133	16	business	business	NN
46545	2133	17	demand	demand	NN
46545	2133	18	,	,	,
46545	2133	19	has	have	VBZ
46545	2133	20	been	be	VBN
46545	2133	21	accumulated	accumulate	VBN
46545	2133	22	,	,	,
46545	2133	23	a	a	DT
46545	2133	24	stock	stock	NN
46545	2133	25	dividend	dividend	NN
46545	2133	26	may	may	MD
46545	2133	27	be	be	VB
46545	2133	28	declared	declare	VBN
46545	2133	29	by	by	IN
46545	2133	30	issuing	issue	VBG
46545	2133	31	additional	additional	JJ
46545	2133	32	shares	share	NNS
46545	2133	33	,	,	,
46545	2133	34	provided	provide	VBD
46545	2133	35	the	the	DT
46545	2133	36	original	original	JJ
46545	2133	37	stock	stock	NN
46545	2133	38	has	have	VBZ
46545	2133	39	not	not	RB
46545	2133	40	all	all	DT
46545	2133	41	been	be	VBN
46545	2133	42	subscribed	subscribe	VBN
46545	2133	43	for	for	IN
46545	2133	44	.	.	.
46545	2134	1	If	if	IN
46545	2134	2	a	a	DT
46545	2134	3	large	large	JJ
46545	2134	4	surplus	surplus	NN
46545	2134	5	has	have	VBZ
46545	2134	6	been	be	VBN
46545	2134	7	accumulated	accumulate	VBN
46545	2134	8	and	and	CC
46545	2134	9	a	a	DT
46545	2134	10	part	part	NN
46545	2134	11	of	of	IN
46545	2134	12	the	the	DT
46545	2134	13	stock	stock	NN
46545	2134	14	is	be	VBZ
46545	2134	15	unsubscribed	unsubscribed	JJ
46545	2134	16	,	,	,
46545	2134	17	a	a	DT
46545	2134	18	stock	stock	NN
46545	2134	19	dividend	dividend	NN
46545	2134	20	would	would	MD
46545	2134	21	require	require	VB
46545	2134	22	the	the	DT
46545	2134	23	following	follow	VBG
46545	2134	24	entries	entry	NNS
46545	2134	25	:	:	:
46545	2134	26	Surplus	Surplus	NNP
46545	2134	27	Stock	Stock	NNP
46545	2134	28	dividend	dividend	NN
46545	2134	29	A	a	DT
46545	2134	30	stock	stock	NN
46545	2134	31	dividend	dividend	NN
46545	2134	32	of----%	of----%	NNP
46545	2134	33	declared	declare	VBN
46545	2134	34	by	by	IN
46545	2134	35	the	the	DT
46545	2134	36	directors--------1909	directors--------1909	NNPS
46545	2134	37	payable	payable	JJ
46545	2134	38	in	in	IN
46545	2134	39	the	the	DT
46545	2134	40	unissued	unissued	JJ
46545	2134	41	stock	stock	NN
46545	2134	42	of	of	IN
46545	2134	43	this	this	DT
46545	2134	44	company	company	NN
46545	2134	45	.	.	.
46545	2135	1	--------	--------	NFP
46545	2135	2	Subscriptions	subscription	NNS
46545	2135	3	Capital	Capital	NNP
46545	2135	4	stock	stock	NN
46545	2135	5	Additional	additional	JJ
46545	2135	6	stock	stock	NN
46545	2135	7	subscriptions	subscription	NNS
46545	2135	8	received	receive	VBN
46545	2135	9	from	from	IN
46545	2135	10	the	the	DT
46545	2135	11	following	following	NN
46545	2135	12	.	.	.
46545	2136	1	--------	--------	NFP
46545	2136	2	Stock	stock	NN
46545	2136	3	dividends	dividend	NNS
46545	2136	4	Subscriptions	subscription	NNS
46545	2136	5	Stock	Stock	NNP
46545	2136	6	dividend	dividend	NN
46545	2136	7	due	due	JJ
46545	2136	8	stockholders	stockholder	NNS
46545	2136	9	used	use	VBN
46545	2136	10	to	to	IN
46545	2136	11	off	off	RB
46545	2136	12	-	-	HYPH
46545	2136	13	set	set	VBN
46545	2136	14	subscriptions	subscription	NNS
46545	2136	15	.	.	.
46545	2137	1	The	the	DT
46545	2137	2	stock	stock	NN
46545	2137	3	dividend	dividend	NN
46545	2137	4	is	be	VBZ
46545	2137	5	a	a	DT
46545	2137	6	device	device	NN
46545	2137	7	frequently	frequently	RB
46545	2137	8	used	use	VBN
46545	2137	9	to	to	TO
46545	2137	10	conceal	conceal	VB
46545	2137	11	actual	actual	JJ
46545	2137	12	profits	profit	NNS
46545	2137	13	,	,	,
46545	2137	14	or	or	CC
46545	2137	15	to	to	TO
46545	2137	16	cover	cover	VB
46545	2137	17	up	up	RP
46545	2137	18	the	the	DT
46545	2137	19	fact	fact	NN
46545	2137	20	that	that	IN
46545	2137	21	dividends	dividend	NNS
46545	2137	22	are	be	VBP
46545	2137	23	being	be	VBG
46545	2137	24	declared	declare	VBN
46545	2137	25	in	in	IN
46545	2137	26	excess	excess	NN
46545	2137	27	of	of	IN
46545	2137	28	a	a	DT
46545	2137	29	fixed	fix	VBN
46545	2137	30	rate	rate	NN
46545	2137	31	.	.	.
46545	2138	1	This	this	DT
46545	2138	2	is	be	VBZ
46545	2138	3	especially	especially	RB
46545	2138	4	true	true	JJ
46545	2138	5	of	of	IN
46545	2138	6	such	such	JJ
46545	2138	7	public	public	JJ
46545	2138	8	service	service	NN
46545	2138	9	corporations	corporation	NNS
46545	2138	10	as	as	IN
46545	2138	11	lighting	lighting	NN
46545	2138	12	companies	company	NNS
46545	2138	13	or	or	CC
46545	2138	14	street	street	NN
46545	2138	15	railways	railway	NNS
46545	2138	16	.	.	.
46545	2139	1	In	in	IN
46545	2139	2	many	many	JJ
46545	2139	3	cases	case	NNS
46545	2139	4	a	a	DT
46545	2139	5	company	company	NN
46545	2139	6	will	will	MD
46545	2139	7	go	go	VB
46545	2139	8	through	through	IN
46545	2139	9	the	the	DT
46545	2139	10	necessary	necessary	JJ
46545	2139	11	formalities	formality	NNS
46545	2139	12	to	to	TO
46545	2139	13	increase	increase	VB
46545	2139	14	its	-PRON-	PRP$
46545	2139	15	capital	capital	NN
46545	2139	16	stock	stock	NN
46545	2139	17	for	for	IN
46545	2139	18	the	the	DT
46545	2139	19	purpose	purpose	NN
46545	2139	20	of	of	IN
46545	2139	21	absorbing	absorb	VBG
46545	2139	22	surplus	surplus	NN
46545	2139	23	by	by	IN
46545	2139	24	means	mean	NNS
46545	2139	25	of	of	IN
46545	2139	26	a	a	DT
46545	2139	27	stock	stock	NN
46545	2139	28	dividend	dividend	NN
46545	2139	29	.	.	.
46545	2140	1	=	=	NFP
46545	2140	2	37	37	CD
46545	2140	3	.	.	.
46545	2141	1	Treatment	treatment	NN
46545	2141	2	of	of	IN
46545	2141	3	a	a	DT
46545	2141	4	Loss.=	Loss.=	NNP
46545	2141	5	If	if	IN
46545	2141	6	,	,	,
46545	2141	7	during	during	IN
46545	2141	8	any	any	DT
46545	2141	9	year	year	NN
46545	2141	10	,	,	,
46545	2141	11	the	the	DT
46545	2141	12	business	business	NN
46545	2141	13	has	have	VBZ
46545	2141	14	sustained	sustain	VBN
46545	2141	15	a	a	DT
46545	2141	16	loss	loss	NN
46545	2141	17	,	,	,
46545	2141	18	it	-PRON-	PRP
46545	2141	19	will	will	MD
46545	2141	20	,	,	,
46545	2141	21	of	of	IN
46545	2141	22	course	course	NN
46545	2141	23	,	,	,
46545	2141	24	appear	appear	VBP
46545	2141	25	as	as	IN
46545	2141	26	a	a	DT
46545	2141	27	balance	balance	NN
46545	2141	28	on	on	IN
46545	2141	29	the	the	DT
46545	2141	30	debit	debit	NN
46545	2141	31	side	side	NN
46545	2141	32	of	of	IN
46545	2141	33	profit	profit	NN
46545	2141	34	and	and	CC
46545	2141	35	loss	loss	NN
46545	2141	36	account	account	NN
46545	2141	37	.	.	.
46545	2142	1	This	this	DT
46545	2142	2	will	will	MD
46545	2142	3	then	then	RB
46545	2142	4	be	be	VB
46545	2142	5	transferred	transfer	VBN
46545	2142	6	to	to	IN
46545	2142	7	the	the	DT
46545	2142	8	debit	debit	NN
46545	2142	9	of	of	IN
46545	2142	10	undivided	undivided	JJ
46545	2142	11	profits	profit	NNS
46545	2142	12	or	or	CC
46545	2142	13	surplus	surplus	NN
46545	2142	14	,	,	,
46545	2142	15	if	if	IN
46545	2142	16	any	any	DT
46545	2142	17	,	,	,
46545	2142	18	remaining	remain	VBG
46545	2142	19	from	from	IN
46545	2142	20	previous	previous	JJ
46545	2142	21	years	year	NNS
46545	2142	22	.	.	.
46545	2143	1	For	for	IN
46545	2143	2	illustration	illustration	NN
46545	2143	3	,	,	,
46545	2143	4	suppose	suppose	VB
46545	2143	5	the	the	DT
46545	2143	6	books	book	NNS
46545	2143	7	show	show	VBP
46545	2143	8	a	a	DT
46545	2143	9	surplus	surplus	NN
46545	2143	10	of	of	IN
46545	2143	11	$	$	$
46545	2143	12	5,000.00	5,000.00	CD
46545	2143	13	,	,	,
46545	2143	14	undivided	undivided	JJ
46545	2143	15	profits	profit	NNS
46545	2143	16	$	$	$
46545	2143	17	500.00	500.00	CD
46545	2143	18	,	,	,
46545	2143	19	loss	loss	NN
46545	2143	20	for	for	IN
46545	2143	21	the	the	DT
46545	2143	22	current	current	JJ
46545	2143	23	year	year	NN
46545	2143	24	$	$	$
46545	2143	25	2,500.00	2,500.00	CD
46545	2143	26	,	,	,
46545	2143	27	the	the	DT
46545	2143	28	entry	entry	NN
46545	2143	29	will	will	MD
46545	2143	30	be:--	be:--	VB
46545	2143	31	Undivided	undivided	JJ
46545	2143	32	profits	profit	NNS
46545	2143	33	$	$	$
46545	2143	34	500.00	500.00	CD
46545	2143	35	Surplus	surplus	NN
46545	2143	36	2,000.00	2,000.00	CD
46545	2143	37	Profit	Profit	NNP
46545	2143	38	and	and	CC
46545	2143	39	loss	loss	VB
46545	2143	40	$	$	$
46545	2143	41	2,500.00	2,500.00	CD
46545	2143	42	Loss	loss	NN
46545	2143	43	for	for	IN
46545	2143	44	the	the	DT
46545	2143	45	year	year	NN
46545	2143	46	.	.	.
46545	2144	1	If	if	IN
46545	2144	2	there	there	EX
46545	2144	3	is	be	VBZ
46545	2144	4	no	no	DT
46545	2144	5	surplus	surplus	NN
46545	2144	6	remaining	remain	VBG
46545	2144	7	from	from	IN
46545	2144	8	former	former	JJ
46545	2144	9	years	year	NNS
46545	2144	10	,	,	,
46545	2144	11	the	the	DT
46545	2144	12	business	business	NN
46545	2144	13	is	be	VBZ
46545	2144	14	insolvent	insolvent	JJ
46545	2144	15	,	,	,
46545	2144	16	in	in	IN
46545	2144	17	which	which	WDT
46545	2144	18	case	case	NN
46545	2144	19	the	the	DT
46545	2144	20	capital	capital	NN
46545	2144	21	is	be	VBZ
46545	2144	22	said	say	VBN
46545	2144	23	to	to	TO
46545	2144	24	be	be	VB
46545	2144	25	impaired	impair	VBN
46545	2144	26	.	.	.
46545	2145	1	This	this	DT
46545	2145	2	can	can	MD
46545	2145	3	be	be	VB
46545	2145	4	taken	take	VBN
46545	2145	5	care	care	NN
46545	2145	6	of	of	IN
46545	2145	7	in	in	IN
46545	2145	8	either	either	DT
46545	2145	9	of	of	IN
46545	2145	10	two	two	CD
46545	2145	11	ways	way	NNS
46545	2145	12	.	.	.
46545	2146	1	First	first	RB
46545	2146	2	--	--	:
46545	2146	3	by	by	IN
46545	2146	4	the	the	DT
46545	2146	5	stockholders	stockholder	NNS
46545	2146	6	subscribing	subscribe	VBG
46545	2146	7	to	to	IN
46545	2146	8	a	a	DT
46545	2146	9	fund	fund	NN
46545	2146	10	to	to	TO
46545	2146	11	cover	cover	VB
46545	2146	12	the	the	DT
46545	2146	13	deficiency	deficiency	NN
46545	2146	14	.	.	.
46545	2147	1	Second	second	JJ
46545	2147	2	--	--	:
46545	2147	3	by	by	IN
46545	2147	4	a	a	DT
46545	2147	5	reduction	reduction	NN
46545	2147	6	of	of	IN
46545	2147	7	the	the	DT
46545	2147	8	capital	capital	NN
46545	2147	9	stock	stock	NN
46545	2147	10	.	.	.
46545	2148	1	EXERCISES	exercise	NNS
46545	2148	2	1	1	CD
46545	2148	3	.	.	.
46545	2149	1	David	David	NNP
46545	2149	2	Francis	Francis	NNP
46545	2149	3	and	and	CC
46545	2149	4	Henry	Henry	NNP
46545	2149	5	Harmon	Harmon	NNP
46545	2149	6	own	own	VBP
46545	2149	7	a	a	DT
46545	2149	8	large	large	JJ
46545	2149	9	tract	tract	NN
46545	2149	10	of	of	IN
46545	2149	11	timber	timber	NN
46545	2149	12	land	land	NN
46545	2149	13	in	in	IN
46545	2149	14	Mexico	Mexico	NNP
46545	2149	15	.	.	.
46545	2150	1	In	in	IN
46545	2150	2	connection	connection	NN
46545	2150	3	with	with	IN
46545	2150	4	F.	F.	NNP
46545	2150	5	B.	B.	NNP
46545	2150	6	Walker	Walker	NNP
46545	2150	7	--	--	:
46545	2150	8	a	a	DT
46545	2150	9	promoter	promoter	NN
46545	2150	10	--	--	:
46545	2150	11	they	-PRON-	PRP
46545	2150	12	organize	organize	VBP
46545	2150	13	a	a	DT
46545	2150	14	corporation	corporation	NN
46545	2150	15	to	to	TO
46545	2150	16	build	build	VB
46545	2150	17	railways	railway	NNS
46545	2150	18	and	and	CC
46545	2150	19	mills	mill	NNS
46545	2150	20	for	for	IN
46545	2150	21	the	the	DT
46545	2150	22	purpose	purpose	NN
46545	2150	23	of	of	IN
46545	2150	24	developing	develop	VBG
46545	2150	25	the	the	DT
46545	2150	26	property	property	NN
46545	2150	27	and	and	CC
46545	2150	28	to	to	TO
46545	2150	29	market	market	VB
46545	2150	30	the	the	DT
46545	2150	31	timber	timber	NN
46545	2150	32	.	.	.
46545	2151	1	The	the	DT
46545	2151	2	company	company	NN
46545	2151	3	is	be	VBZ
46545	2151	4	capitalized	capitalize	VBN
46545	2151	5	for	for	IN
46545	2151	6	$	$	$
46545	2151	7	1,000,000.00	1,000,000.00	CD
46545	2151	8	.	.	.
46545	2152	1	The	the	DT
46545	2152	2	land	land	NN
46545	2152	3	is	be	VBZ
46545	2152	4	sold	sell	VBN
46545	2152	5	to	to	IN
46545	2152	6	the	the	DT
46545	2152	7	corporation	corporation	NN
46545	2152	8	for	for	IN
46545	2152	9	$	$	$
46545	2152	10	1,000,000.00	1,000,000.00	CD
46545	2152	11	,	,	,
46545	2152	12	stock	stock	NN
46545	2152	13	for	for	IN
46545	2152	14	that	that	DT
46545	2152	15	amount	amount	NN
46545	2152	16	being	be	VBG
46545	2152	17	issued	issue	VBN
46545	2152	18	to	to	IN
46545	2152	19	Francis	Francis	NNP
46545	2152	20	,	,	,
46545	2152	21	Harmon	Harmon	NNP
46545	2152	22	,	,	,
46545	2152	23	and	and	CC
46545	2152	24	Walker	Walker	NNP
46545	2152	25	.	.	.
46545	2153	1	Francis	Francis	NNP
46545	2153	2	and	and	CC
46545	2153	3	Harmon	Harmon	NNP
46545	2153	4	each	each	DT
46545	2153	5	received	receive	VBD
46545	2153	6	$	$	$
46545	2153	7	400,000.00	400,000.00	CD
46545	2153	8	and	and	CC
46545	2153	9	Walker	Walker	NNP
46545	2153	10	,	,	,
46545	2153	11	$	$	$
46545	2153	12	200,000.00	200,000.00	CD
46545	2153	13	.	.	.
46545	2154	1	This	this	DT
46545	2154	2	$	$	$
46545	2154	3	200,000.00	200,000.00	CD
46545	2154	4	stock	stock	NN
46545	2154	5	is	be	VBZ
46545	2154	6	issued	issue	VBN
46545	2154	7	to	to	IN
46545	2154	8	Walker	Walker	NNP
46545	2154	9	as	as	IN
46545	2154	10	his	-PRON-	PRP$
46545	2154	11	fee	fee	NN
46545	2154	12	for	for	IN
46545	2154	13	promoting	promote	VBG
46545	2154	14	the	the	DT
46545	2154	15	company	company	NN
46545	2154	16	.	.	.
46545	2155	1	Francis	Francis	NNP
46545	2155	2	and	and	CC
46545	2155	3	Harmon	Harmon	NNP
46545	2155	4	each	each	DT
46545	2155	5	donate	donate	VBP
46545	2155	6	250	250	CD
46545	2155	7	shares	share	NNS
46545	2155	8	,	,	,
46545	2155	9	of	of	IN
46545	2155	10	the	the	DT
46545	2155	11	par	par	NN
46545	2155	12	value	value	NN
46545	2155	13	of	of	IN
46545	2155	14	$	$	$
46545	2155	15	100.00	100.00	CD
46545	2155	16	each	each	DT
46545	2155	17	,	,	,
46545	2155	18	to	to	IN
46545	2155	19	the	the	DT
46545	2155	20	treasury	treasury	NN
46545	2155	21	to	to	TO
46545	2155	22	be	be	VB
46545	2155	23	sold	sell	VBN
46545	2155	24	to	to	TO
46545	2155	25	produce	produce	VB
46545	2155	26	working	work	VBG
46545	2155	27	capital	capital	NN
46545	2155	28	.	.	.
46545	2156	1	Make	make	VB
46545	2156	2	all	all	DT
46545	2156	3	necessary	necessary	JJ
46545	2156	4	entries	entry	NNS
46545	2156	5	in	in	IN
46545	2156	6	general	general	JJ
46545	2156	7	books	book	NNS
46545	2156	8	.	.	.
46545	2157	1	2	2	LS
46545	2157	2	.	.	.
46545	2158	1	The	the	DT
46545	2158	2	profits	profit	NNS
46545	2158	3	of	of	IN
46545	2158	4	a	a	DT
46545	2158	5	manufacturing	manufacture	VBG
46545	2158	6	company	company	NN
46545	2158	7	with	with	IN
46545	2158	8	a	a	DT
46545	2158	9	paid	pay	VBN
46545	2158	10	up	up	RP
46545	2158	11	capital	capital	NN
46545	2158	12	of	of	IN
46545	2158	13	$	$	$
46545	2158	14	100,000.00	100,000.00	CD
46545	2158	15	,	,	,
46545	2158	16	are	be	VBP
46545	2158	17	$	$	$
46545	2158	18	9,765.00	9,765.00	CD
46545	2158	19	.	.	.
46545	2159	1	The	the	DT
46545	2159	2	directors	director	NNS
46545	2159	3	,	,	,
46545	2159	4	by	by	IN
46545	2159	5	proper	proper	JJ
46545	2159	6	resolution	resolution	NN
46545	2159	7	,	,	,
46545	2159	8	declare	declare	VB
46545	2159	9	a	a	DT
46545	2159	10	cash	cash	NN
46545	2159	11	dividend	dividend	NN
46545	2159	12	of	of	IN
46545	2159	13	6	6	CD
46545	2159	14	per	per	NN
46545	2159	15	cent	cent	NN
46545	2159	16	,	,	,
46545	2159	17	set	set	VBN
46545	2159	18	aside	aside	RP
46545	2159	19	a	a	DT
46545	2159	20	surplus	surplus	NN
46545	2159	21	of	of	IN
46545	2159	22	$	$	$
46545	2159	23	3,000.00	3,000.00	CD
46545	2159	24	,	,	,
46545	2159	25	and	and	CC
46545	2159	26	transfer	transfer	VB
46545	2159	27	the	the	DT
46545	2159	28	balance	balance	NN
46545	2159	29	to	to	IN
46545	2159	30	undivided	undivided	JJ
46545	2159	31	profits	profit	NNS
46545	2159	32	.	.	.
46545	2160	1	Make	make	VB
46545	2160	2	all	all	DT
46545	2160	3	necessary	necessary	JJ
46545	2160	4	entries	entry	NNS
46545	2160	5	in	in	IN
46545	2160	6	general	general	JJ
46545	2160	7	books	book	NNS
46545	2160	8	,	,	,
46545	2160	9	showing	show	VBG
46545	2160	10	ledger	ledger	JJ
46545	2160	11	accounts	account	NNS
46545	2160	12	after	after	IN
46545	2160	13	payment	payment	NN
46545	2160	14	of	of	IN
46545	2160	15	dividends	dividend	NNS
46545	2160	16	.	.	.
46545	2161	1	3	3	LS
46545	2161	2	.	.	.
46545	2162	1	The	the	DT
46545	2162	2	following	following	JJ
46545	2162	3	year	year	NN
46545	2162	4	's	's	POS
46545	2162	5	business	business	NN
46545	2162	6	of	of	IN
46545	2162	7	the	the	DT
46545	2162	8	above	above	JJ
46545	2162	9	company	company	NN
46545	2162	10	showed	show	VBD
46545	2162	11	a	a	DT
46545	2162	12	loss	loss	NN
46545	2162	13	of	of	IN
46545	2162	14	$	$	$
46545	2162	15	2,160.00	2,160.00	CD
46545	2162	16	.	.	.
46545	2163	1	How	how	WRB
46545	2163	2	is	be	VBZ
46545	2163	3	this	this	DT
46545	2163	4	loss	loss	NN
46545	2163	5	disposed	dispose	VBN
46545	2163	6	of	of	IN
46545	2163	7	?	?	.
46545	2164	1	Make	make	VB
46545	2164	2	entries	entry	NNS
46545	2164	3	.	.	.
46545	2165	1	4	4	LS
46545	2165	2	.	.	.
46545	2166	1	A	a	DT
46545	2166	2	company	company	NN
46545	2166	3	capitalized	capitalize	VBD
46545	2166	4	at	at	IN
46545	2166	5	$	$	$
46545	2166	6	250,000.00	250,000.00	CD
46545	2166	7	has	have	VBZ
46545	2166	8	sold	sell	VBN
46545	2166	9	$	$	$
46545	2166	10	100,000.00	100,000.00	CD
46545	2166	11	of	of	IN
46545	2166	12	its	-PRON-	PRP$
46545	2166	13	stock	stock	NN
46545	2166	14	,	,	,
46545	2166	15	the	the	DT
46545	2166	16	balance	balance	NN
46545	2166	17	being	be	VBG
46545	2166	18	unsubscribed	unsubscribed	JJ
46545	2166	19	.	.	.
46545	2167	1	Its	-PRON-	PRP$
46545	2167	2	accumulated	accumulate	VBN
46545	2167	3	surplus	surplus	NN
46545	2167	4	is	be	VBZ
46545	2167	5	$	$	$
46545	2167	6	90,000.00	90,000.00	CD
46545	2167	7	,	,	,
46545	2167	8	and	and	CC
46545	2167	9	the	the	DT
46545	2167	10	directors	director	NNS
46545	2167	11	declare	declare	VBP
46545	2167	12	a	a	DT
46545	2167	13	stock	stock	NN
46545	2167	14	dividend	dividend	NN
46545	2167	15	of	of	IN
46545	2167	16	50	50	CD
46545	2167	17	per	per	NN
46545	2167	18	cent	cent	NN
46545	2167	19	to	to	IN
46545	2167	20	all	all	DT
46545	2167	21	stockholders	stockholder	NNS
46545	2167	22	.	.	.
46545	2168	1	Make	make	VB
46545	2168	2	all	all	DT
46545	2168	3	entries	entry	NNS
46545	2168	4	.	.	.
46545	2169	1	5	5	CD
46545	2169	2	.	.	.
46545	2170	1	A	a	DT
46545	2170	2	manufacturing	manufacture	VBG
46545	2170	3	company	company	NN
46545	2170	4	has	have	VBZ
46545	2170	5	a	a	DT
46545	2170	6	capital	capital	NN
46545	2170	7	stock	stock	NN
46545	2170	8	of	of	IN
46545	2170	9	$	$	$
46545	2170	10	100,000.00	100,000.00	CD
46545	2170	11	.	.	.
46545	2171	1	One	one	CD
46545	2171	2	item	item	NN
46545	2171	3	in	in	IN
46545	2171	4	its	-PRON-	PRP$
46545	2171	5	assets	asset	NNS
46545	2171	6	is	be	VBZ
46545	2171	7	machinery	machinery	NN
46545	2171	8	$	$	$
46545	2171	9	26,750.00	26,750.00	CD
46545	2171	10	.	.	.
46545	2172	1	The	the	DT
46545	2172	2	profits	profit	NNS
46545	2172	3	for	for	IN
46545	2172	4	the	the	DT
46545	2172	5	year	year	NN
46545	2172	6	are	be	VBP
46545	2172	7	$	$	$
46545	2172	8	11,640.00	11,640.00	CD
46545	2172	9	.	.	.
46545	2173	1	The	the	DT
46545	2173	2	directors	director	NNS
46545	2173	3	provide	provide	VBP
46545	2173	4	for	for	IN
46545	2173	5	a	a	DT
46545	2173	6	reserve	reserve	NN
46545	2173	7	for	for	IN
46545	2173	8	depreciation	depreciation	NN
46545	2173	9	of	of	IN
46545	2173	10	machinery	machinery	NN
46545	2173	11	of	of	IN
46545	2173	12	10	10	CD
46545	2173	13	%	%	NN
46545	2173	14	and	and	CC
46545	2173	15	declare	declare	VB
46545	2173	16	a	a	DT
46545	2173	17	dividend	dividend	NN
46545	2173	18	of	of	IN
46545	2173	19	5	5	CD
46545	2173	20	%	%	NN
46545	2173	21	.	.	.
46545	2174	1	Make	make	VB
46545	2174	2	all	all	DT
46545	2174	3	entries	entry	NNS
46545	2174	4	.	.	.
46545	2175	1	CHANGING	change	VBG
46545	2175	2	BOOKS	book	NNS
46545	2175	3	FROM	from	IN
46545	2175	4	A	a	DT
46545	2175	5	PARTNERSHIP	partnership	NN
46545	2175	6	TO	to	IN
46545	2175	7	A	a	DT
46545	2175	8	CORPORATION	corporation	NN
46545	2175	9	=	=	SYM
46545	2175	10	38.=	38.=	CD
46545	2175	11	Wilson	Wilson	NNP
46545	2175	12	,	,	,
46545	2175	13	Brackett	Brackett	NNP
46545	2175	14	,	,	,
46545	2175	15	and	and	CC
46545	2175	16	Nixon	Nixon	NNP
46545	2175	17	have	have	VBP
46545	2175	18	been	be	VBN
46545	2175	19	conducting	conduct	VBG
46545	2175	20	a	a	DT
46545	2175	21	retail	retail	JJ
46545	2175	22	clothing	clothing	NN
46545	2175	23	business	business	NN
46545	2175	24	under	under	IN
46545	2175	25	a	a	DT
46545	2175	26	partnership	partnership	NN
46545	2175	27	agreement	agreement	NN
46545	2175	28	.	.	.
46545	2176	1	Appreciating	appreciate	VBG
46545	2176	2	the	the	DT
46545	2176	3	advantages	advantage	NNS
46545	2176	4	of	of	IN
46545	2176	5	a	a	DT
46545	2176	6	corporate	corporate	JJ
46545	2176	7	form	form	NN
46545	2176	8	of	of	IN
46545	2176	9	organization	organization	NN
46545	2176	10	,	,	,
46545	2176	11	they	-PRON-	PRP
46545	2176	12	decide	decide	VBP
46545	2176	13	to	to	TO
46545	2176	14	incorporate	incorporate	VB
46545	2176	15	under	under	IN
46545	2176	16	the	the	DT
46545	2176	17	name	name	NN
46545	2176	18	of	of	IN
46545	2176	19	the	the	DT
46545	2176	20	Continental	Continental	NNP
46545	2176	21	Clothing	Clothing	NNP
46545	2176	22	Company	Company	NNP
46545	2176	23	.	.	.
46545	2177	1	The	the	DT
46545	2177	2	first	first	JJ
46545	2177	3	step	step	NN
46545	2177	4	necessary	necessary	JJ
46545	2177	5	to	to	TO
46545	2177	6	prepare	prepare	VB
46545	2177	7	for	for	IN
46545	2177	8	the	the	DT
46545	2177	9	incorporation	incorporation	NN
46545	2177	10	of	of	IN
46545	2177	11	a	a	DT
46545	2177	12	partnership	partnership	NN
46545	2177	13	is	be	VBZ
46545	2177	14	to	to	TO
46545	2177	15	ascertain	ascertain	VB
46545	2177	16	the	the	DT
46545	2177	17	net	net	JJ
46545	2177	18	capital	capital	NN
46545	2177	19	of	of	IN
46545	2177	20	the	the	DT
46545	2177	21	business	business	NN
46545	2177	22	as	as	IN
46545	2177	23	it	-PRON-	PRP
46545	2177	24	stands	stand	VBZ
46545	2177	25	.	.	.
46545	2178	1	Accordingly	accordingly	RB
46545	2178	2	,	,	,
46545	2178	3	an	an	DT
46545	2178	4	inventory	inventory	NN
46545	2178	5	is	be	VBZ
46545	2178	6	taken	take	VBN
46545	2178	7	,	,	,
46545	2178	8	the	the	DT
46545	2178	9	books	book	NNS
46545	2178	10	are	be	VBP
46545	2178	11	closed	closed	JJ
46545	2178	12	,	,	,
46545	2178	13	and	and	CC
46545	2178	14	a	a	DT
46545	2178	15	balance	balance	NN
46545	2178	16	sheet	sheet	NN
46545	2178	17	prepared	prepare	VBN
46545	2178	18	with	with	IN
46545	2178	19	the	the	DT
46545	2178	20	following	follow	VBG
46545	2178	21	results	result	NNS
46545	2178	22	:	:	:
46545	2178	23	_	_	NNP
46545	2178	24	Balance	Balance	NNP
46545	2178	25	Sheet	Sheet	NNP
46545	2178	26	of	of	IN
46545	2178	27	Wilson	Wilson	NNP
46545	2178	28	,	,	,
46545	2178	29	Brackett	Brackett	NNP
46545	2178	30	,	,	,
46545	2178	31	and	and	CC
46545	2178	32	Nixon	Nixon	NNP
46545	2178	33	_	_	NNP
46545	2178	34	_	_	NNP
46545	2178	35	Assets	Assets	NNPS
46545	2178	36	_	_	NNP
46545	2178	37	Cash	Cash	NNP
46545	2178	38	$	$	$
46545	2178	39	1,650.72	1,650.72	CD
46545	2178	40	Bills	bill	NNS
46545	2178	41	receivable	receivable	VBP
46545	2178	42	$	$	$
46545	2178	43	1,725.00	1,725.00	CD
46545	2178	44	Accounts	account	NNS
46545	2178	45	receivable	receivable	JJ
46545	2178	46	3,264.18	3,264.18	CD
46545	2178	47	4,989.18	4,989.18	CD
46545	2178	48	--------	--------	NFP
46545	2178	49	Merchandise	merchandise	NN
46545	2178	50	inventory	inventory	NN
46545	2178	51	10,450.00	10,450.00	.
46545	2178	52	Furniture	furniture	NN
46545	2178	53	and	and	CC
46545	2178	54	fixtures	fixture	VBZ
46545	2178	55	4,000.00	4,000.00	CD
46545	2178	56	14,450.00	14,450.00	CD
46545	2178	57	$	$	$
46545	2178	58	21,089.90	21,089.90	CD
46545	2178	59	--------	--------	NFP
46545	2178	60	--------	--------	NFP
46545	2178	61	_	_	NNP
46545	2178	62	Liabilities	Liabilities	NNPS
46545	2178	63	_	_	NNP
46545	2178	64	Bills	Bills	NNPS
46545	2178	65	payable	payable	JJ
46545	2178	66	3,000.00	3,000.00	CD
46545	2178	67	Accounts	Accounts	NNPS
46545	2178	68	payable	payable	JJ
46545	2178	69	2,089.00	2,089.00	CD
46545	2178	70	5,089.90	5,089.90	CD
46545	2178	71	--------	--------	:
46545	2178	72	Wilson	Wilson	NNP
46545	2178	73	,	,	,
46545	2178	74	capital	capital	NN
46545	2178	75	account	account	NN
46545	2178	76	7,000.00	7,000.00	CD
46545	2178	77	Brackett	Brackett	NNP
46545	2178	78	,	,	,
46545	2178	79	capital	capital	NN
46545	2178	80	account	account	NN
46545	2178	81	5,000.00	5,000.00	CD
46545	2178	82	Nixon	Nixon	NNP
46545	2178	83	,	,	,
46545	2178	84	capital	capital	NN
46545	2178	85	account	account	NN
46545	2178	86	4,000.00	4,000.00	CD
46545	2178	87	16,000.00	16,000.00	CD
46545	2178	88	21,089.90	21,089.90	CD
46545	2178	89	--------	--------	NFP
46545	2178	90	--------	--------	NFP
46545	2178	91	From	from	IN
46545	2178	92	this	this	DT
46545	2178	93	balance	balance	NN
46545	2178	94	sheet	sheet	NN
46545	2178	95	it	-PRON-	PRP
46545	2178	96	is	be	VBZ
46545	2178	97	seen	see	VBN
46545	2178	98	that	that	IN
46545	2178	99	the	the	DT
46545	2178	100	net	net	JJ
46545	2178	101	capital	capital	NN
46545	2178	102	is	be	VBZ
46545	2178	103	$	$	$
46545	2178	104	16,000.00	16,000.00	CD
46545	2178	105	,	,	,
46545	2178	106	of	of	IN
46545	2178	107	which	which	WDT
46545	2178	108	Wilson	Wilson	NNP
46545	2178	109	owns	own	VBZ
46545	2178	110	$	$	$
46545	2178	111	7,000.00	7,000.00	CD
46545	2178	112	,	,	,
46545	2178	113	Brackett	Brackett	NNP
46545	2178	114	,	,	,
46545	2178	115	$	$	$
46545	2178	116	5,000.00	5,000.00	CD
46545	2178	117	,	,	,
46545	2178	118	and	and	CC
46545	2178	119	Nixon	Nixon	NNP
46545	2178	120	,	,	,
46545	2178	121	$	$	$
46545	2178	122	4,000.00	4,000.00	CD
46545	2178	123	.	.	.
46545	2179	1	On	on	IN
46545	2179	2	this	this	DT
46545	2179	3	showing	showing	NN
46545	2179	4	,	,	,
46545	2179	5	it	-PRON-	PRP
46545	2179	6	is	be	VBZ
46545	2179	7	decided	decide	VBN
46545	2179	8	to	to	TO
46545	2179	9	form	form	VB
46545	2179	10	the	the	DT
46545	2179	11	company	company	NN
46545	2179	12	with	with	IN
46545	2179	13	a	a	DT
46545	2179	14	capital	capital	NN
46545	2179	15	stock	stock	NN
46545	2179	16	of	of	IN
46545	2179	17	$	$	$
46545	2179	18	20,000.00	20,000.00	CD
46545	2179	19	,	,	,
46545	2179	20	all	all	DT
46545	2179	21	of	of	IN
46545	2179	22	which	which	WDT
46545	2179	23	is	be	VBZ
46545	2179	24	to	to	TO
46545	2179	25	be	be	VB
46545	2179	26	issued	issue	VBN
46545	2179	27	as	as	IN
46545	2179	28	full	full	JJ
46545	2179	29	paid	pay	VBN
46545	2179	30	stock	stock	NN
46545	2179	31	to	to	IN
46545	2179	32	the	the	DT
46545	2179	33	partners	partner	NNS
46545	2179	34	in	in	IN
46545	2179	35	proportion	proportion	NN
46545	2179	36	to	to	IN
46545	2179	37	their	-PRON-	PRP$
46545	2179	38	interests	interest	NNS
46545	2179	39	in	in	IN
46545	2179	40	the	the	DT
46545	2179	41	partnership	partnership	NN
46545	2179	42	.	.	.
46545	2180	1	New	new	JJ
46545	2180	2	books	book	NNS
46545	2180	3	are	be	VBP
46545	2180	4	opened	open	VBN
46545	2180	5	for	for	IN
46545	2180	6	the	the	DT
46545	2180	7	corporation	corporation	NN
46545	2180	8	and	and	CC
46545	2180	9	the	the	DT
46545	2180	10	next	next	JJ
46545	2180	11	step	step	NN
46545	2180	12	is	be	VBZ
46545	2180	13	to	to	TO
46545	2180	14	transfer	transfer	VB
46545	2180	15	the	the	DT
46545	2180	16	accounts	account	NNS
46545	2180	17	of	of	IN
46545	2180	18	the	the	DT
46545	2180	19	partnership	partnership	NN
46545	2180	20	to	to	IN
46545	2180	21	the	the	DT
46545	2180	22	corporation	corporation	NN
46545	2180	23	.	.	.
46545	2181	1	An	an	DT
46545	2181	2	account	account	NN
46545	2181	3	is	be	VBZ
46545	2181	4	opened	open	VBN
46545	2181	5	in	in	IN
46545	2181	6	the	the	DT
46545	2181	7	partnership	partnership	NN
46545	2181	8	ledger	ledger	JJ
46545	2181	9	with	with	IN
46545	2181	10	the	the	DT
46545	2181	11	Continental	Continental	NNP
46545	2181	12	Clothing	Clothing	NNP
46545	2181	13	Company	Company	NNP
46545	2181	14	and	and	CC
46545	2181	15	the	the	DT
46545	2181	16	following	follow	VBG
46545	2181	17	entry	entry	NN
46545	2181	18	is	be	VBZ
46545	2181	19	made	make	VBN
46545	2181	20	:	:	:
46545	2181	21	Continental	Continental	NNP
46545	2181	22	Clothing	Clothing	NNP
46545	2181	23	Co.	Co.	NNP
46545	2181	24	$	$	$
46545	2181	25	21,089.90	21,089.90	CD
46545	2181	26	Cash	cash	VB
46545	2181	27	$	$	$
46545	2181	28	1,650.72	1,650.72	CD
46545	2181	29	Bills	bill	NNS
46545	2181	30	receivable	receivable	JJ
46545	2181	31	1,725.00	1,725.00	CD
46545	2181	32	Accounts	account	NNS
46545	2181	33	receivable	receivable	JJ
46545	2181	34	3,264.18	3,264.18	CD
46545	2181	35	Merchandise	merchandise	NN
46545	2181	36	inventory	inventory	NN
46545	2181	37	10,450.00	10,450.00	.
46545	2181	38	Furniture	furniture	NN
46545	2181	39	and	and	CC
46545	2181	40	fixtures	fixture	VBZ
46545	2181	41	4,000.00	4,000.00	CD
46545	2181	42	The	the	DT
46545	2181	43	above	above	JJ
46545	2181	44	entry	entry	NN
46545	2181	45	closes	close	VBZ
46545	2181	46	all	all	DT
46545	2181	47	of	of	IN
46545	2181	48	the	the	DT
46545	2181	49	asset	asset	NN
46545	2181	50	accounts	account	VBZ
46545	2181	51	and	and	CC
46545	2181	52	shows	show	VBZ
46545	2181	53	that	that	IN
46545	2181	54	they	-PRON-	PRP
46545	2181	55	have	have	VBP
46545	2181	56	been	be	VBN
46545	2181	57	transferred	transfer	VBN
46545	2181	58	to	to	IN
46545	2181	59	the	the	DT
46545	2181	60	new	new	JJ
46545	2181	61	company	company	NN
46545	2181	62	.	.	.
46545	2182	1	The	the	DT
46545	2182	2	next	next	JJ
46545	2182	3	entry	entry	NN
46545	2182	4	is	be	VBZ
46545	2182	5	:	:	:
46545	2182	6	Bills	bill	NNS
46545	2182	7	payable	payable	JJ
46545	2182	8	$	$	$
46545	2182	9	3,000.00	3,000.00	CD
46545	2182	10	Accounts	account	NNS
46545	2182	11	payable	payable	JJ
46545	2182	12	2,089.90	2,089.90	CD
46545	2182	13	Wilson	Wilson	NNP
46545	2182	14	7,000.00	7,000.00	CD
46545	2182	15	Brackett	Brackett	NNP
46545	2182	16	5,000.00	5,000.00	CD
46545	2182	17	Nixon	Nixon	NNP
46545	2182	18	4,000.00	4,000.00	CD
46545	2182	19	Continental	Continental	NNP
46545	2182	20	Clothing	Clothing	NNP
46545	2182	21	Co.	Co.	NNP
46545	2182	22	$	$	$
46545	2182	23	21,089.90	21,089.90	CD
46545	2182	24	The	the	DT
46545	2182	25	above	above	JJ
46545	2182	26	entry	entry	NN
46545	2182	27	closes	close	VBZ
46545	2182	28	the	the	DT
46545	2182	29	liability	liability	NN
46545	2182	30	and	and	CC
46545	2182	31	partners	partner	NNS
46545	2182	32	'	'	POS
46545	2182	33	accounts	account	NNS
46545	2182	34	showing	show	VBG
46545	2182	35	that	that	IN
46545	2182	36	they	-PRON-	PRP
46545	2182	37	have	have	VBP
46545	2182	38	been	be	VBN
46545	2182	39	transferred	transfer	VBN
46545	2182	40	to	to	IN
46545	2182	41	the	the	DT
46545	2182	42	new	new	JJ
46545	2182	43	company	company	NN
46545	2182	44	and	and	CC
46545	2182	45	also	also	RB
46545	2182	46	closes	close	VBZ
46545	2182	47	the	the	DT
46545	2182	48	account	account	NN
46545	2182	49	of	of	IN
46545	2182	50	the	the	DT
46545	2182	51	Continental	Continental	NNP
46545	2182	52	Clothing	Clothing	NNP
46545	2182	53	Co.	Co.	NNP
46545	2182	54	=	=	SYM
46545	2182	55	39	39	CD
46545	2182	56	.	.	.
46545	2183	1	Entries	entry	NNS
46545	2183	2	on	on	IN
46545	2183	3	the	the	DT
46545	2183	4	Corporation	corporation	NN
46545	2183	5	Books.=	books.=	NN
46545	2183	6	We	-PRON-	PRP
46545	2183	7	are	be	VBP
46545	2183	8	now	now	RB
46545	2183	9	ready	ready	JJ
46545	2183	10	to	to	TO
46545	2183	11	open	open	VB
46545	2183	12	the	the	DT
46545	2183	13	books	book	NNS
46545	2183	14	of	of	IN
46545	2183	15	the	the	DT
46545	2183	16	new	new	JJ
46545	2183	17	company	company	NN
46545	2183	18	.	.	.
46545	2184	1	Subscription	subscription	NN
46545	2184	2	books	book	NNS
46545	2184	3	are	be	VBP
46545	2184	4	opened	open	VBN
46545	2184	5	and	and	CC
46545	2184	6	the	the	DT
46545	2184	7	following	follow	VBG
46545	2184	8	subscriptions	subscription	NNS
46545	2184	9	are	be	VBP
46545	2184	10	received	receive	VBN
46545	2184	11	:	:	:
46545	2184	12	Wilson	Wilson	NNP
46545	2184	13	8,750.00	8,750.00	CD
46545	2184	14	Brackett	Brackett	NNP
46545	2184	15	6,250.00	6,250.00	CD
46545	2184	16	Nixon	Nixon	NNP
46545	2184	17	5,000.00	5,000.00	CD
46545	2184	18	The	the	DT
46545	2184	19	net	net	JJ
46545	2184	20	assets	asset	NNS
46545	2184	21	of	of	IN
46545	2184	22	the	the	DT
46545	2184	23	partnership	partnership	NN
46545	2184	24	are	be	VBP
46545	2184	25	$	$	$
46545	2184	26	4,000.00	4,000.00	CD
46545	2184	27	less	less	JJR
46545	2184	28	than	than	IN
46545	2184	29	the	the	DT
46545	2184	30	capital	capital	NN
46545	2184	31	stock	stock	NN
46545	2184	32	of	of	IN
46545	2184	33	the	the	DT
46545	2184	34	new	new	JJ
46545	2184	35	company	company	NN
46545	2184	36	.	.	.
46545	2185	1	No	no	DT
46545	2185	2	money	money	NN
46545	2185	3	is	be	VBZ
46545	2185	4	to	to	TO
46545	2185	5	be	be	VB
46545	2185	6	invested	invest	VBN
46545	2185	7	to	to	TO
46545	2185	8	cover	cover	VB
46545	2185	9	this	this	DT
46545	2185	10	discrepancy	discrepancy	NN
46545	2185	11	,	,	,
46545	2185	12	so	so	RB
46545	2185	13	it	-PRON-	PRP
46545	2185	14	will	will	MD
46545	2185	15	be	be	VB
46545	2185	16	necessary	necessary	JJ
46545	2185	17	to	to	TO
46545	2185	18	account	account	VB
46545	2185	19	for	for	IN
46545	2185	20	it	-PRON-	PRP
46545	2185	21	on	on	IN
46545	2185	22	the	the	DT
46545	2185	23	books	book	NNS
46545	2185	24	by	by	IN
46545	2185	25	opening	open	VBG
46545	2185	26	a	a	DT
46545	2185	27	fictitious	fictitious	JJ
46545	2185	28	asset	asset	NN
46545	2185	29	account	account	NN
46545	2185	30	under	under	IN
46545	2185	31	some	some	DT
46545	2185	32	such	such	JJ
46545	2185	33	name	name	NN
46545	2185	34	as	as	IN
46545	2185	35	_	_	NNP
46545	2185	36	goodwill	goodwill	NN
46545	2185	37	_	_	NNP
46545	2185	38	.	.	.
46545	2186	1	Having	have	VBG
46545	2186	2	made	make	VBN
46545	2186	3	this	this	DT
46545	2186	4	provision	provision	NN
46545	2186	5	,	,	,
46545	2186	6	the	the	DT
46545	2186	7	books	book	NNS
46545	2186	8	of	of	IN
46545	2186	9	the	the	DT
46545	2186	10	new	new	JJ
46545	2186	11	company	company	NN
46545	2186	12	are	be	VBP
46545	2186	13	opened	open	VBN
46545	2186	14	by	by	IN
46545	2186	15	the	the	DT
46545	2186	16	following	follow	VBG
46545	2186	17	entries	entry	NNS
46545	2186	18	:	:	:
46545	2186	19	Subscriptions	subscription	NNS
46545	2186	20	20,000.00	20,000.00	CD
46545	2186	21	Capital	capital	NN
46545	2186	22	stock	stock	NN
46545	2186	23	20,000.00	20,000.00	CD
46545	2186	24	Subscriptions	subscription	NNS
46545	2186	25	received	receive	VBD
46545	2186	26	as	as	IN
46545	2186	27	per	per	IN
46545	2186	28	subscription	subscription	NN
46545	2186	29	books	book	NNS
46545	2186	30	.	.	.
46545	2187	1	--------	--------	NFP
46545	2187	2	Cash	cash	NN
46545	2187	3	1,650.72	1,650.72	CD
46545	2187	4	Bills	bill	NNS
46545	2187	5	receivable	receivable	JJ
46545	2187	6	1,725.00	1,725.00	CD
46545	2187	7	Accounts	account	NNS
46545	2187	8	receivable	receivable	JJ
46545	2187	9	3,264.18	3,264.18	CD
46545	2187	10	Merchandise	Merchandise	NNP
46545	2187	11	inventory	inventory	NN
46545	2187	12	10,450,00	10,450,00	CD
46545	2187	13	Furniture	furniture	NN
46545	2187	14	and	and	CC
46545	2187	15	fixtures	fixture	VBZ
46545	2187	16	4,000.00	4,000.00	CD
46545	2187	17	Goodwill	Goodwill	NNP
46545	2187	18	4,000.00	4,000.00	CD
46545	2187	19	Bills	bill	NNS
46545	2187	20	payable	payable	JJ
46545	2187	21	3,000.00	3,000.00	CD
46545	2187	22	Accounts	account	NNS
46545	2187	23	payable	payable	JJ
46545	2187	24	2,089.90	2,089.90	CD
46545	2187	25	Subscriptions	subscription	NNS
46545	2187	26	20,000.00	20,000.00	CD
46545	2187	27	The	the	DT
46545	2187	28	business	business	NN
46545	2187	29	and	and	CC
46545	2187	30	goodwill	goodwill	NN
46545	2187	31	of	of	IN
46545	2187	32	the	the	DT
46545	2187	33	firm	firm	NN
46545	2187	34	of	of	IN
46545	2187	35	Wilson	Wilson	NNP
46545	2187	36	,	,	,
46545	2187	37	Brackett	Brackett	NNP
46545	2187	38	,	,	,
46545	2187	39	and	and	CC
46545	2187	40	Nixon	Nixon	NNP
46545	2187	41	transferred	transfer	VBD
46545	2187	42	to	to	IN
46545	2187	43	this	this	DT
46545	2187	44	company	company	NN
46545	2187	45	in	in	IN
46545	2187	46	payment	payment	NN
46545	2187	47	of	of	IN
46545	2187	48	subscriptions	subscription	NNS
46545	2187	49	to	to	IN
46545	2187	50	capital	capital	NN
46545	2187	51	stock	stock	NN
46545	2187	52	.	.	.
46545	2188	1	These	these	DT
46545	2188	2	entries	entry	NNS
46545	2188	3	serve	serve	VBP
46545	2188	4	to	to	TO
46545	2188	5	get	get	VB
46545	2188	6	the	the	DT
46545	2188	7	capital	capital	NN
46545	2188	8	stock	stock	NN
46545	2188	9	,	,	,
46545	2188	10	also	also	RB
46545	2188	11	the	the	DT
46545	2188	12	assets	asset	NNS
46545	2188	13	and	and	CC
46545	2188	14	liabilities	liability	NNS
46545	2188	15	of	of	IN
46545	2188	16	the	the	DT
46545	2188	17	partnership	partnership	NN
46545	2188	18	properly	properly	RB
46545	2188	19	recorded	record	VBD
46545	2188	20	on	on	IN
46545	2188	21	the	the	DT
46545	2188	22	books	book	NNS
46545	2188	23	of	of	IN
46545	2188	24	the	the	DT
46545	2188	25	new	new	JJ
46545	2188	26	company	company	NN
46545	2188	27	.	.	.
46545	2189	1	STOCK	STOCK	NNP
46545	2189	2	DONATED	donate	VBD
46545	2189	3	TO	to	IN
46545	2189	4	EMPLOYES	EMPLOYES	NNP
46545	2189	5	=	=	SYM
46545	2189	6	40.=	40.=	CD
46545	2189	7	A	a	DT
46545	2189	8	partnership	partnership	NN
46545	2189	9	composed	compose	VBN
46545	2189	10	of	of	IN
46545	2189	11	Benson	Benson	NNP
46545	2189	12	,	,	,
46545	2189	13	Black	Black	NNP
46545	2189	14	,	,	,
46545	2189	15	and	and	CC
46545	2189	16	Mabley	Mabley	NNP
46545	2189	17	is	be	VBZ
46545	2189	18	conducting	conduct	VBG
46545	2189	19	a	a	DT
46545	2189	20	retail	retail	JJ
46545	2189	21	hardware	hardware	NN
46545	2189	22	business	business	NN
46545	2189	23	.	.	.
46545	2190	1	They	-PRON-	PRP
46545	2190	2	desire	desire	VBP
46545	2190	3	to	to	TO
46545	2190	4	give	give	VB
46545	2190	5	their	-PRON-	PRP$
46545	2190	6	bookkeeper	bookkeeper	NN
46545	2190	7	(	(	-LRB-
46545	2190	8	Parker	Parker	NNP
46545	2190	9	)	)	-RRB-
46545	2190	10	an	an	DT
46545	2190	11	interest	interest	NN
46545	2190	12	in	in	IN
46545	2190	13	the	the	DT
46545	2190	14	business	business	NN
46545	2190	15	.	.	.
46545	2191	1	The	the	DT
46545	2191	2	firm	firm	NN
46545	2191	3	has	have	VBZ
46545	2191	4	the	the	DT
46545	2191	5	following	follow	VBG
46545	2191	6	assets	asset	NNS
46545	2191	7	and	and	CC
46545	2191	8	liabilities	liability	NNS
46545	2191	9	:	:	:
46545	2191	10	_	_	NNP
46545	2191	11	Assets	Assets	NNPS
46545	2191	12	_	_	NNP
46545	2191	13	Cash	Cash	NNP
46545	2191	14	$	$	$
46545	2191	15	3,000.00	3,000.00	CD
46545	2191	16	Accounts	account	NNS
46545	2191	17	receivable	receivable	JJ
46545	2191	18	2,000.00	2,000.00	CD
46545	2191	19	Merchandise	merchandise	NN
46545	2191	20	15,000.00	15,000.00	CD
46545	2191	21	Total	total	JJ
46545	2191	22	assets	asset	NNS
46545	2191	23	$	$	$
46545	2191	24	20,000.00	20,000.00	CD
46545	2191	25	_	_	NNP
46545	2191	26	Liabilities	Liabilities	NNPS
46545	2191	27	_	_	NNP
46545	2191	28	Accounts	Accounts	NNPS
46545	2191	29	payable	payable	JJ
46545	2191	30	2,000.00	2,000.00	CD
46545	2191	31	Benson	Benson	NNP
46545	2191	32	capital	capital	NN
46545	2191	33	6,000.00	6,000.00	CD
46545	2191	34	Black	black	JJ
46545	2191	35	capital	capital	NN
46545	2191	36	6,000.00	6,000.00	CD
46545	2191	37	Mabley	Mabley	NNP
46545	2191	38	capital	capital	NN
46545	2191	39	6,000.00	6,000.00	CD
46545	2191	40	Total	total	JJ
46545	2191	41	liabilities	liability	NNS
46545	2191	42	20,000.00	20,000.00	LS
46545	2191	43	They	-PRON-	PRP
46545	2191	44	incorporate	incorporate	VBP
46545	2191	45	the	the	DT
46545	2191	46	Benson	Benson	NNP
46545	2191	47	Company	Company	NNP
46545	2191	48	with	with	IN
46545	2191	49	a	a	DT
46545	2191	50	capitalization	capitalization	NN
46545	2191	51	of	of	IN
46545	2191	52	$	$	$
46545	2191	53	40,000.00	40,000.00	CD
46545	2191	54	divided	divide	VBN
46545	2191	55	into	into	IN
46545	2191	56	400	400	CD
46545	2191	57	shares	share	NNS
46545	2191	58	of	of	IN
46545	2191	59	$	$	$
46545	2191	60	100.00	100.00	CD
46545	2191	61	each	each	DT
46545	2191	62	.	.	.
46545	2192	1	Benson	Benson	NNP
46545	2192	2	,	,	,
46545	2192	3	Black	Black	NNP
46545	2192	4	,	,	,
46545	2192	5	and	and	CC
46545	2192	6	Mabley	Mabley	NNP
46545	2192	7	each	each	DT
46545	2192	8	subscribe	subscribe	NN
46545	2192	9	for	for	IN
46545	2192	10	100	100	CD
46545	2192	11	shares	share	NNS
46545	2192	12	,	,	,
46545	2192	13	and	and	CC
46545	2192	14	20	20	CD
46545	2192	15	shares	share	NNS
46545	2192	16	are	be	VBP
46545	2192	17	presented	present	VBN
46545	2192	18	to	to	IN
46545	2192	19	Parker	Parker	NNP
46545	2192	20	.	.	.
46545	2193	1	The	the	DT
46545	2193	2	balance	balance	NN
46545	2193	3	of	of	IN
46545	2193	4	the	the	DT
46545	2193	5	stock	stock	NN
46545	2193	6	is	be	VBZ
46545	2193	7	to	to	TO
46545	2193	8	remain	remain	VB
46545	2193	9	unsubscribed	unsubscribed	JJ
46545	2193	10	until	until	IN
46545	2193	11	such	such	JJ
46545	2193	12	time	time	NN
46545	2193	13	as	as	IN
46545	2193	14	it	-PRON-	PRP
46545	2193	15	is	be	VBZ
46545	2193	16	decided	decide	VBN
46545	2193	17	to	to	TO
46545	2193	18	accept	accept	VB
46545	2193	19	further	further	JJ
46545	2193	20	subscriptions	subscription	NNS
46545	2193	21	.	.	.
46545	2194	1	The	the	DT
46545	2194	2	business	business	NN
46545	2194	3	of	of	IN
46545	2194	4	the	the	DT
46545	2194	5	partnership	partnership	NN
46545	2194	6	is	be	VBZ
46545	2194	7	to	to	TO
46545	2194	8	be	be	VB
46545	2194	9	accepted	accept	VBN
46545	2194	10	by	by	IN
46545	2194	11	the	the	DT
46545	2194	12	company	company	NN
46545	2194	13	in	in	IN
46545	2194	14	payment	payment	NN
46545	2194	15	of	of	IN
46545	2194	16	subscriptions	subscription	NNS
46545	2194	17	which	which	WDT
46545	2194	18	have	have	VBP
46545	2194	19	been	be	VBN
46545	2194	20	made	make	VBN
46545	2194	21	,	,	,
46545	2194	22	and	and	CC
46545	2194	23	which	which	WDT
46545	2194	24	are	be	VBP
46545	2194	25	for	for	IN
46545	2194	26	320	320	CD
46545	2194	27	shares	share	NNS
46545	2194	28	or	or	CC
46545	2194	29	$	$	$
46545	2194	30	32,000.00	32,000.00	CD
46545	2194	31	.	.	.
46545	2195	1	The	the	DT
46545	2195	2	net	net	JJ
46545	2195	3	assets	asset	NNS
46545	2195	4	of	of	IN
46545	2195	5	the	the	DT
46545	2195	6	partnership	partnership	NN
46545	2195	7	being	be	VBG
46545	2195	8	$	$	$
46545	2195	9	18,000.00	18,000.00	CD
46545	2195	10	,	,	,
46545	2195	11	goodwill	goodwill	NN
46545	2195	12	must	must	MD
46545	2195	13	represent	represent	VB
46545	2195	14	the	the	DT
46545	2195	15	balance	balance	NN
46545	2195	16	of	of	IN
46545	2195	17	$	$	$
46545	2195	18	14,000.00	14,000.00	CD
46545	2195	19	.	.	.
46545	2196	1	The	the	DT
46545	2196	2	entries	entry	NNS
46545	2196	3	on	on	IN
46545	2196	4	the	the	DT
46545	2196	5	books	book	NNS
46545	2196	6	of	of	IN
46545	2196	7	the	the	DT
46545	2196	8	partnership	partnership	NN
46545	2196	9	follow--	follow--	NN
46545	2196	10	The	the	DT
46545	2196	11	Benson	Benson	NNP
46545	2196	12	Co.	Co.	NNP
46545	2196	13	$	$	$
46545	2196	14	20,000.00	20,000.00	CD
46545	2196	15	Cash	cash	NN
46545	2196	16	$	$	$
46545	2196	17	3,000.00	3,000.00	CD
46545	2196	18	Accounts	account	NNS
46545	2196	19	receivable	receivable	JJ
46545	2196	20	2,000.00	2,000.00	CD
46545	2196	21	Merchandise	Merchandise	NNP
46545	2196	22	inv	inv	NN
46545	2196	23	.	.	.
46545	2197	1	15,000.00	15,000.00	LS
46545	2197	2	--------	--------	NFP
46545	2197	3	Accounts	account	NNS
46545	2197	4	payable	payable	JJ
46545	2197	5	2,000.00	2,000.00	CD
46545	2197	6	Benson	Benson	NNP
46545	2197	7	6,000.00	6,000.00	CD
46545	2197	8	Black	Black	NNP
46545	2197	9	6,000.00	6,000.00	CD
46545	2197	10	Mabley	Mabley	NNP
46545	2197	11	6,000.00	6,000.00	CD
46545	2197	12	The	the	DT
46545	2197	13	Benson	Benson	NNP
46545	2197	14	Co.	Co.	NNP
46545	2197	15	20,000.00	20,000.00	CD
46545	2197	16	=	=	SYM
46545	2197	17	41	41	CD
46545	2197	18	.	.	.
46545	2198	1	On	on	IN
46545	2198	2	Books	book	NNS
46545	2198	3	of	of	IN
46545	2198	4	the	the	DT
46545	2198	5	Benson	Benson	NNP
46545	2198	6	Co.=	Co.=	NNP
46545	2198	7	The	the	DT
46545	2198	8	entries	entry	NNS
46545	2198	9	on	on	IN
46545	2198	10	the	the	DT
46545	2198	11	books	book	NNS
46545	2198	12	of	of	IN
46545	2198	13	the	the	DT
46545	2198	14	new	new	JJ
46545	2198	15	company	company	NN
46545	2198	16	are	be	VBP
46545	2198	17	the	the	DT
46545	2198	18	same	same	JJ
46545	2198	19	as	as	IN
46545	2198	20	in	in	IN
46545	2198	21	previous	previous	JJ
46545	2198	22	illustrations	illustration	NNS
46545	2198	23	,	,	,
46545	2198	24	the	the	DT
46545	2198	25	stock	stock	NN
46545	2198	26	donated	donate	VBN
46545	2198	27	to	to	IN
46545	2198	28	Parker	Parker	NNP
46545	2198	29	having	have	VBG
46545	2198	30	been	be	VBN
46545	2198	31	a	a	DT
46545	2198	32	gift	gift	NN
46545	2198	33	from	from	IN
46545	2198	34	the	the	DT
46545	2198	35	partnership	partnership	NN
46545	2198	36	and	and	CC
46545	2198	37	the	the	DT
46545	2198	38	amount	amount	NN
46545	2198	39	included	include	VBN
46545	2198	40	in	in	IN
46545	2198	41	the	the	DT
46545	2198	42	goodwill	goodwill	NN
46545	2198	43	.	.	.
46545	2199	1	Subscriptions	subscription	NNS
46545	2199	2	32,000.00	32,000.00	CD
46545	2199	3	Capital	capital	NN
46545	2199	4	stock	stock	NN
46545	2199	5	32,000.00	32,000.00	CD
46545	2199	6	--------	--------	NFP
46545	2199	7	Cash	cash	NN
46545	2199	8	3,000.00	3,000.00	CD
46545	2199	9	Accounts	account	NNS
46545	2199	10	receivable	receivable	JJ
46545	2199	11	2,000.00	2,000.00	CD
46545	2199	12	Merchandise	merchandise	NN
46545	2199	13	inventory	inventory	NN
46545	2199	14	15,000.00	15,000.00	CD
46545	2199	15	Goodwill	Goodwill	NNP
46545	2199	16	14,000.00	14,000.00	CD
46545	2199	17	Accounts	Accounts	NNPS
46545	2199	18	payable	payable	JJ
46545	2199	19	2,000.00	2,000.00	CD
46545	2199	20	Subscriptions	subscription	NNS
46545	2199	21	32,000.00	32,000.00	CD
46545	2199	22	=	=	SYM
46545	2199	23	42	42	CD
46545	2199	24	.	.	.
46545	2200	1	When	when	WRB
46545	2200	2	the	the	DT
46545	2200	3	Gift	Gift	NNP
46545	2200	4	is	be	VBZ
46545	2200	5	Made	make	VBN
46545	2200	6	by	by	IN
46545	2200	7	an	an	DT
46545	2200	8	Existing	exist	VBG
46545	2200	9	Corporation.=	corporation.=	NN
46545	2200	10	We	-PRON-	PRP
46545	2200	11	will	will	MD
46545	2200	12	suppose	suppose	VB
46545	2200	13	that	that	IN
46545	2200	14	the	the	DT
46545	2200	15	Benson	Benson	NNP
46545	2200	16	Co.	Co.	NNP
46545	2200	17	wishes	wish	VBZ
46545	2200	18	to	to	TO
46545	2200	19	donate	donate	VB
46545	2200	20	10	10	CD
46545	2200	21	shares	share	NNS
46545	2200	22	of	of	IN
46545	2200	23	stock	stock	NN
46545	2200	24	to	to	IN
46545	2200	25	each	each	DT
46545	2200	26	of	of	IN
46545	2200	27	three	three	CD
46545	2200	28	employes	employe	NNS
46545	2200	29	,	,	,
46545	2200	30	_	_	NNP
46545	2200	31	A	A	NNP
46545	2200	32	_	_	NNP
46545	2200	33	,	,	,
46545	2200	34	_	_	NNP
46545	2200	35	B	B	NNP
46545	2200	36	_	_	NNP
46545	2200	37	,	,	,
46545	2200	38	and	and	CC
46545	2200	39	_	_	NNP
46545	2200	40	C	C	NNP
46545	2200	41	_	_	NNP
46545	2200	42	.	.	.
46545	2201	1	Having	have	VBG
46545	2201	2	80	80	CD
46545	2201	3	shares	share	NNS
46545	2201	4	unsubscribed	unsubscribed	JJ
46545	2201	5	,	,	,
46545	2201	6	the	the	DT
46545	2201	7	donation	donation	NN
46545	2201	8	will	will	MD
46545	2201	9	be	be	VB
46545	2201	10	made	make	VBN
46545	2201	11	from	from	IN
46545	2201	12	that	that	DT
46545	2201	13	stock	stock	NN
46545	2201	14	.	.	.
46545	2202	1	Supposing	suppose	VBG
46545	2202	2	that	that	IN
46545	2202	3	the	the	DT
46545	2202	4	company	company	NN
46545	2202	5	has	have	VBZ
46545	2202	6	accumulated	accumulate	VBN
46545	2202	7	a	a	DT
46545	2202	8	surplus	surplus	NN
46545	2202	9	,	,	,
46545	2202	10	the	the	DT
46545	2202	11	transaction	transaction	NN
46545	2202	12	will	will	MD
46545	2202	13	be	be	VB
46545	2202	14	entered	enter	VBN
46545	2202	15	on	on	IN
46545	2202	16	the	the	DT
46545	2202	17	"	"	``
46545	2202	18	books	book	NNS
46545	2202	19	"	"	''
46545	2202	20	as	as	IN
46545	2202	21	follows	follow	VBZ
46545	2202	22	:	:	:
46545	2202	23	Subscriptions	subscription	NNS
46545	2202	24	3,000.00	3,000.00	CD
46545	2202	25	Capital	capital	NN
46545	2202	26	stock	stock	NN
46545	2202	27	3,000.00	3,000.00	CD
46545	2202	28	Subscriptions	subscription	NNS
46545	2202	29	of	of	IN
46545	2202	30	_	_	NNP
46545	2202	31	A	A	NNP
46545	2202	32	_	_	NNP
46545	2202	33	,	,	,
46545	2202	34	_	_	NNP
46545	2202	35	B	B	NNP
46545	2202	36	_	_	NNP
46545	2202	37	,	,	,
46545	2202	38	&	&	CC
46545	2202	39	_	_	NNP
46545	2202	40	C	C	NNP
46545	2202	41	_	_	NNP
46545	2202	42	per	per	IN
46545	2202	43	subscription	subscription	NN
46545	2202	44	book	book	NN
46545	2202	45	.	.	.
46545	2203	1	--------	--------	NFP
46545	2203	2	Surplus	surplus	NN
46545	2203	3	3,000.00	3,000.00	CD
46545	2203	4	Subscription	Subscription	NNP
46545	2203	5	3,000.00	3,000.00	CD
46545	2203	6	Surplus	surplus	NN
46545	2203	7	appropriated	appropriate	VBN
46545	2203	8	to	to	IN
46545	2203	9	subscriptions	subscription	NNS
46545	2203	10	per	per	IN
46545	2203	11	resolution	resolution	NN
46545	2203	12	of	of	IN
46545	2203	13	the	the	DT
46545	2203	14	board	board	NN
46545	2203	15	of	of	IN
46545	2203	16	directors	director	NNS
46545	2203	17	Jan.	January	NNP
46545	2203	18	25th	25th	NN
46545	2203	19	,	,	,
46545	2203	20	1909	1909	CD
46545	2203	21	.	.	.
46545	2204	1	The	the	DT
46545	2204	2	above	above	RB
46545	2204	3	would	would	MD
46545	2204	4	be	be	VB
46545	2204	5	a	a	DT
46545	2204	6	rather	rather	RB
46545	2204	7	unusual	unusual	JJ
46545	2204	8	proceeding	proceeding	NN
46545	2204	9	as	as	IN
46545	2204	10	the	the	DT
46545	2204	11	stock	stock	NN
46545	2204	12	is	be	VBZ
46545	2204	13	fully	fully	RB
46545	2204	14	paid	pay	VBN
46545	2204	15	,	,	,
46545	2204	16	though	though	IN
46545	2204	17	such	such	JJ
46545	2204	18	gifts	gift	NNS
46545	2204	19	are	be	VBP
46545	2204	20	sometimes	sometimes	RB
46545	2204	21	made	make	VBN
46545	2204	22	.	.	.
46545	2205	1	The	the	DT
46545	2205	2	tendency	tendency	NN
46545	2205	3	of	of	IN
46545	2205	4	the	the	DT
46545	2205	5	present	present	JJ
46545	2205	6	times	time	NNS
46545	2205	7	is	be	VBZ
46545	2205	8	toward	toward	IN
46545	2205	9	profit	profit	NN
46545	2205	10	sharing	sharing	NN
46545	2205	11	for	for	IN
46545	2205	12	the	the	DT
46545	2205	13	employes	employe	NNS
46545	2205	14	of	of	IN
46545	2205	15	corporations	corporation	NNS
46545	2205	16	.	.	.
46545	2206	1	The	the	DT
46545	2206	2	plan	plan	NN
46545	2206	3	of	of	IN
46545	2206	4	profit	profit	NN
46545	2206	5	sharing	sharing	NN
46545	2206	6	takes	take	VBZ
46545	2206	7	many	many	JJ
46545	2206	8	forms	form	NNS
46545	2206	9	,	,	,
46545	2206	10	and	and	CC
46545	2206	11	there	there	EX
46545	2206	12	are	be	VBP
46545	2206	13	some	some	DT
46545	2206	14	notable	notable	JJ
46545	2206	15	examples	example	NNS
46545	2206	16	among	among	IN
46545	2206	17	very	very	RB
46545	2206	18	large	large	JJ
46545	2206	19	corporations	corporation	NNS
46545	2206	20	which	which	WDT
46545	2206	21	have	have	VBP
46545	2206	22	given	give	VBN
46545	2206	23	employes	employes	NNP
46545	2206	24	stock	stock	NN
46545	2206	25	in	in	IN
46545	2206	26	the	the	DT
46545	2206	27	corporation	corporation	NN
46545	2206	28	,	,	,
46545	2206	29	or	or	CC
46545	2206	30	afforded	afford	VBD
46545	2206	31	them	-PRON-	PRP
46545	2206	32	an	an	DT
46545	2206	33	opportunity	opportunity	NN
46545	2206	34	to	to	TO
46545	2206	35	acquire	acquire	VB
46545	2206	36	stock	stock	NN
46545	2206	37	on	on	IN
46545	2206	38	very	very	RB
46545	2206	39	favorable	favorable	JJ
46545	2206	40	terms	term	NNS
46545	2206	41	.	.	.
46545	2207	1	Among	among	IN
46545	2207	2	smaller	small	JJR
46545	2207	3	corporations	corporation	NNS
46545	2207	4	it	-PRON-	PRP
46545	2207	5	is	be	VBZ
46545	2207	6	quite	quite	RB
46545	2207	7	common	common	JJ
46545	2207	8	to	to	TO
46545	2207	9	enable	enable	VB
46545	2207	10	employes	employes	NNP
46545	2207	11	to	to	TO
46545	2207	12	acquire	acquire	VB
46545	2207	13	its	-PRON-	PRP$
46545	2207	14	stock	stock	NN
46545	2207	15	subject	subject	JJ
46545	2207	16	to	to	IN
46545	2207	17	certain	certain	JJ
46545	2207	18	special	special	JJ
46545	2207	19	conditions	condition	NNS
46545	2207	20	.	.	.
46545	2208	1	Frequently	frequently	RB
46545	2208	2	employes	employe	NNS
46545	2208	3	are	be	VBP
46545	2208	4	permitted	permit	VBN
46545	2208	5	to	to	TO
46545	2208	6	subscribe	subscribe	VB
46545	2208	7	for	for	IN
46545	2208	8	stock	stock	NN
46545	2208	9	with	with	IN
46545	2208	10	an	an	DT
46545	2208	11	agreement	agreement	NN
46545	2208	12	that	that	WDT
46545	2208	13	they	-PRON-	PRP
46545	2208	14	are	be	VBP
46545	2208	15	to	to	TO
46545	2208	16	pay	pay	VB
46545	2208	17	no	no	DT
46545	2208	18	money	money	NN
46545	2208	19	,	,	,
46545	2208	20	but	but	CC
46545	2208	21	that	that	IN
46545	2208	22	dividends	dividend	NNS
46545	2208	23	declared	declare	VBD
46545	2208	24	are	be	VBP
46545	2208	25	to	to	TO
46545	2208	26	be	be	VB
46545	2208	27	applied	apply	VBN
46545	2208	28	to	to	IN
46545	2208	29	the	the	DT
46545	2208	30	payment	payment	NN
46545	2208	31	of	of	IN
46545	2208	32	subscriptions	subscription	NNS
46545	2208	33	.	.	.
46545	2209	1	In	in	IN
46545	2209	2	this	this	DT
46545	2209	3	way	way	NN
46545	2209	4	the	the	DT
46545	2209	5	stock	stock	NN
46545	2209	6	is	be	VBZ
46545	2209	7	made	make	VBN
46545	2209	8	to	to	TO
46545	2209	9	pay	pay	VB
46545	2209	10	for	for	IN
46545	2209	11	itself	-PRON-	PRP
46545	2209	12	out	out	IN
46545	2209	13	of	of	IN
46545	2209	14	its	-PRON-	PRP$
46545	2209	15	own	own	JJ
46545	2209	16	earnings	earning	NNS
46545	2209	17	.	.	.
46545	2210	1	Sometimes	sometimes	RB
46545	2210	2	provision	provision	NN
46545	2210	3	is	be	VBZ
46545	2210	4	made	make	VBN
46545	2210	5	for	for	IN
46545	2210	6	the	the	DT
46545	2210	7	payment	payment	NN
46545	2210	8	of	of	IN
46545	2210	9	small	small	JJ
46545	2210	10	annual	annual	JJ
46545	2210	11	installments	installment	NNS
46545	2210	12	on	on	IN
46545	2210	13	the	the	DT
46545	2210	14	subscriptions	subscription	NNS
46545	2210	15	in	in	IN
46545	2210	16	addition	addition	NN
46545	2210	17	to	to	IN
46545	2210	18	applying	apply	VBG
46545	2210	19	the	the	DT
46545	2210	20	dividends	dividend	NNS
46545	2210	21	.	.	.
46545	2211	1	When	when	WRB
46545	2211	2	stock	stock	NN
46545	2211	3	is	be	VBZ
46545	2211	4	issued	issue	VBN
46545	2211	5	to	to	IN
46545	2211	6	employes	employe	NNS
46545	2211	7	under	under	IN
46545	2211	8	these	these	DT
46545	2211	9	conditions	condition	NNS
46545	2211	10	,	,	,
46545	2211	11	the	the	DT
46545	2211	12	contract	contract	NN
46545	2211	13	sometimes	sometimes	RB
46545	2211	14	specifies	specify	VBZ
46545	2211	15	that	that	IN
46545	2211	16	in	in	IN
46545	2211	17	the	the	DT
46545	2211	18	event	event	NN
46545	2211	19	of	of	IN
46545	2211	20	the	the	DT
46545	2211	21	subscriber	subscriber	NN
46545	2211	22	leaving	leave	VBG
46545	2211	23	its	-PRON-	PRP$
46545	2211	24	employ	employ	NN
46545	2211	25	before	before	IN
46545	2211	26	the	the	DT
46545	2211	27	subscription	subscription	NN
46545	2211	28	is	be	VBZ
46545	2211	29	paid	pay	VBN
46545	2211	30	in	in	IN
46545	2211	31	full	full	JJ
46545	2211	32	,	,	,
46545	2211	33	the	the	DT
46545	2211	34	ownership	ownership	NN
46545	2211	35	of	of	IN
46545	2211	36	the	the	DT
46545	2211	37	stock	stock	NN
46545	2211	38	shall	shall	MD
46545	2211	39	revert	revert	VB
46545	2211	40	to	to	IN
46545	2211	41	the	the	DT
46545	2211	42	company	company	NN
46545	2211	43	,	,	,
46545	2211	44	and	and	CC
46545	2211	45	in	in	IN
46545	2211	46	such	such	JJ
46545	2211	47	cases	case	NNS
46545	2211	48	the	the	DT
46545	2211	49	stock	stock	NN
46545	2211	50	,	,	,
46545	2211	51	until	until	IN
46545	2211	52	it	-PRON-	PRP
46545	2211	53	becomes	become	VBZ
46545	2211	54	full	full	JJ
46545	2211	55	paid	pay	VBN
46545	2211	56	,	,	,
46545	2211	57	is	be	VBZ
46545	2211	58	usually	usually	RB
46545	2211	59	placed	place	VBN
46545	2211	60	in	in	IN
46545	2211	61	the	the	DT
46545	2211	62	hands	hand	NNS
46545	2211	63	of	of	IN
46545	2211	64	a	a	DT
46545	2211	65	trustee	trustee	NN
46545	2211	66	.	.	.
46545	2212	1	The	the	DT
46545	2212	2	principal	principal	JJ
46545	2212	3	object	object	NN
46545	2212	4	in	in	IN
46545	2212	5	issuing	issue	VBG
46545	2212	6	stock	stock	NN
46545	2212	7	to	to	IN
46545	2212	8	an	an	DT
46545	2212	9	employe	employe	NNP
46545	2212	10	and	and	CC
46545	2212	11	surrounding	surround	VBG
46545	2212	12	the	the	DT
46545	2212	13	transaction	transaction	NN
46545	2212	14	with	with	IN
46545	2212	15	these	these	DT
46545	2212	16	restrictions	restriction	NNS
46545	2212	17	is	be	VBZ
46545	2212	18	,	,	,
46545	2212	19	of	of	IN
46545	2212	20	course	course	NN
46545	2212	21	,	,	,
46545	2212	22	to	to	TO
46545	2212	23	insure	insure	VB
46545	2212	24	his	-PRON-	PRP$
46545	2212	25	continuous	continuous	JJ
46545	2212	26	service	service	NN
46545	2212	27	by	by	IN
46545	2212	28	making	make	VBG
46545	2212	29	it	-PRON-	PRP
46545	2212	30	an	an	DT
46545	2212	31	object	object	NN
46545	2212	32	to	to	IN
46545	2212	33	him	-PRON-	PRP
46545	2212	34	to	to	TO
46545	2212	35	remain	remain	VB
46545	2212	36	in	in	IN
46545	2212	37	the	the	DT
46545	2212	38	employ	employ	NN
46545	2212	39	of	of	IN
46545	2212	40	the	the	DT
46545	2212	41	company	company	NN
46545	2212	42	.	.	.
46545	2213	1	When	when	WRB
46545	2213	2	stock	stock	NN
46545	2213	3	is	be	VBZ
46545	2213	4	so	so	RB
46545	2213	5	issued	issue	VBN
46545	2213	6	,	,	,
46545	2213	7	the	the	DT
46545	2213	8	entry	entry	NN
46545	2213	9	is--	is--	NNP
46545	2213	10	Subscriptions	Subscriptions	NNP
46545	2213	11	Capital	Capital	NNP
46545	2213	12	stock	stock	NN
46545	2213	13	Subscriptions	subscription	NNS
46545	2213	14	to	to	IN
46545	2213	15	stock	stock	NN
46545	2213	16	by	by	IN
46545	2213	17	employes	employes	NNP
46545	2213	18	,	,	,
46545	2213	19	said	say	VBD
46545	2213	20	stock	stock	NN
46545	2213	21	to	to	TO
46545	2213	22	be	be	VB
46545	2213	23	issued	issue	VBN
46545	2213	24	subject	subject	JJ
46545	2213	25	to	to	IN
46545	2213	26	the	the	DT
46545	2213	27	conditions	condition	NNS
46545	2213	28	named	name	VBN
46545	2213	29	in	in	IN
46545	2213	30	the	the	DT
46545	2213	31	resolution	resolution	NN
46545	2213	32	authorizing	authorize	VBG
46545	2213	33	its	-PRON-	PRP$
46545	2213	34	issue	issue	NN
46545	2213	35	,	,	,
46545	2213	36	passed	pass	VBN
46545	2213	37	by	by	IN
46545	2213	38	the	the	DT
46545	2213	39	board	board	NN
46545	2213	40	of	of	IN
46545	2213	41	directors	director	NNS
46545	2213	42	January	January	NNP
46545	2213	43	25th	25th	NN
46545	2213	44	,	,	,
46545	2213	45	1909	1909	CD
46545	2213	46	.	.	.
46545	2214	1	The	the	DT
46545	2214	2	subscription	subscription	NN
46545	2214	3	account	account	NN
46545	2214	4	is	be	VBZ
46545	2214	5	left	leave	VBN
46545	2214	6	open	open	JJ
46545	2214	7	until	until	IN
46545	2214	8	such	such	JJ
46545	2214	9	time	time	NN
46545	2214	10	as	as	IN
46545	2214	11	it	-PRON-	PRP
46545	2214	12	is	be	VBZ
46545	2214	13	closed	close	VBN
46545	2214	14	by	by	IN
46545	2214	15	the	the	DT
46545	2214	16	payments	payment	NNS
46545	2214	17	credited	credit	VBD
46545	2214	18	.	.	.
46545	2215	1	When	when	WRB
46545	2215	2	a	a	DT
46545	2215	3	dividend	dividend	NN
46545	2215	4	is	be	VBZ
46545	2215	5	declared	declare	VBN
46545	2215	6	the	the	DT
46545	2215	7	entries	entry	NNS
46545	2215	8	are--	are--	NNP
46545	2215	9	Surplus	Surplus	NNP
46545	2215	10	Dividends	Dividends	NNP
46545	2215	11	payable	payable	JJ
46545	2215	12	Being	be	VBG
46545	2215	13	a	a	DT
46545	2215	14	dividend	dividend	NN
46545	2215	15	of----%	of----%	NN
46545	2215	16	declared	declare	VBN
46545	2215	17	by	by	IN
46545	2215	18	the	the	DT
46545	2215	19	board	board	NN
46545	2215	20	of	of	IN
46545	2215	21	directors	director	NNS
46545	2215	22	on--------1909	on--------1909	RB
46545	2215	23	payable--------1909	payable--------1909	UH
46545	2215	24	.	.	.
46545	2216	1	--------	--------	NFP
46545	2216	2	Dividends	dividend	NNS
46545	2216	3	payable	payable	JJ
46545	2216	4	Subscriptions	subscription	NNS
46545	2216	5	Dividend	Dividend	NNP
46545	2216	6	applied	apply	VBD
46545	2216	7	to	to	IN
46545	2216	8	the	the	DT
46545	2216	9	payment	payment	NN
46545	2216	10	of	of	IN
46545	2216	11	subscriptions	subscription	NNS
46545	2216	12	.	.	.
46545	2217	1	Another	another	DT
46545	2217	2	provision	provision	NN
46545	2217	3	sometimes	sometimes	RB
46545	2217	4	met	meet	VBD
46545	2217	5	with	with	IN
46545	2217	6	in	in	IN
46545	2217	7	the	the	DT
46545	2217	8	issue	issue	NN
46545	2217	9	of	of	IN
46545	2217	10	stock	stock	NN
46545	2217	11	to	to	IN
46545	2217	12	an	an	DT
46545	2217	13	employe	employe	NN
46545	2217	14	is	be	VBZ
46545	2217	15	that	that	IN
46545	2217	16	in	in	IN
46545	2217	17	lieu	lieu	NN
46545	2217	18	of	of	IN
46545	2217	19	an	an	DT
46545	2217	20	increase	increase	NN
46545	2217	21	in	in	IN
46545	2217	22	salary	salary	NN
46545	2217	23	he	-PRON-	PRP
46545	2217	24	shall	shall	MD
46545	2217	25	receive	receive	VB
46545	2217	26	,	,	,
46545	2217	27	at	at	IN
46545	2217	28	the	the	DT
46545	2217	29	end	end	NN
46545	2217	30	of	of	IN
46545	2217	31	the	the	DT
46545	2217	32	year	year	NN
46545	2217	33	,	,	,
46545	2217	34	a	a	DT
46545	2217	35	certain	certain	JJ
46545	2217	36	amount	amount	NN
46545	2217	37	in	in	IN
46545	2217	38	stock	stock	NN
46545	2217	39	.	.	.
46545	2218	1	He	-PRON-	PRP
46545	2218	2	is	be	VBZ
46545	2218	3	then	then	RB
46545	2218	4	permitted	permit	VBN
46545	2218	5	to	to	TO
46545	2218	6	subscribe	subscribe	VB
46545	2218	7	for	for	IN
46545	2218	8	a	a	DT
46545	2218	9	stated	state	VBN
46545	2218	10	amount	amount	NN
46545	2218	11	of	of	IN
46545	2218	12	stock	stock	NN
46545	2218	13	and	and	CC
46545	2218	14	to	to	TO
46545	2218	15	apply	apply	VB
46545	2218	16	the	the	DT
46545	2218	17	bonus	bonus	NN
46545	2218	18	,	,	,
46545	2218	19	or	or	CC
46545	2218	20	added	add	VBN
46545	2218	21	salary	salary	NN
46545	2218	22	,	,	,
46545	2218	23	as	as	IN
46545	2218	24	a	a	DT
46545	2218	25	payment	payment	NN
46545	2218	26	.	.	.
46545	2219	1	The	the	DT
46545	2219	2	bonus	bonus	NN
46545	2219	3	is	be	VBZ
46545	2219	4	usually	usually	RB
46545	2219	5	a	a	DT
46545	2219	6	stated	state	VBN
46545	2219	7	per	per	IN
46545	2219	8	cent	cent	NN
46545	2219	9	of	of	IN
46545	2219	10	sales	sale	NNS
46545	2219	11	or	or	CC
46545	2219	12	of	of	IN
46545	2219	13	net	net	JJ
46545	2219	14	profits	profit	NNS
46545	2219	15	.	.	.
46545	2220	1	When	when	WRB
46545	2220	2	such	such	PDT
46545	2220	3	a	a	DT
46545	2220	4	contingency	contingency	NN
46545	2220	5	arises	arise	VBZ
46545	2220	6	the	the	DT
46545	2220	7	entry	entry	NN
46545	2220	8	is--	is--	NNP
46545	2220	9	Salaries	Salaries	NNPS
46545	2220	10	John	John	NNP
46545	2220	11	Jones	Jones	NNP
46545	2220	12	----%	----%	NN
46545	2220	13	of	of	IN
46545	2220	14	sales	sale	NNS
46545	2220	15	as	as	IN
46545	2220	16	per	per	IN
46545	2220	17	agreement	agreement	NN
46545	2220	18	.	.	.
46545	2221	1	John	John	NNP
46545	2221	2	Jones	Jones	NNP
46545	2221	3	Subscriptions	Subscriptions	NNP
46545	2221	4	Amt	Amt	NNP
46545	2221	5	.	.	.
46545	2222	1	due	due	JJ
46545	2222	2	applied	apply	VBD
46545	2222	3	in	in	IN
46545	2222	4	payment	payment	NN
46545	2222	5	of	of	IN
46545	2222	6	stock	stock	NN
46545	2222	7	subscription	subscription	NN
46545	2222	8	.	.	.
46545	2223	1	If	if	IN
46545	2223	2	he	-PRON-	PRP
46545	2223	3	has	have	VBZ
46545	2223	4	no	no	DT
46545	2223	5	account	account	NN
46545	2223	6	,	,	,
46545	2223	7	on	on	IN
46545	2223	8	the	the	DT
46545	2223	9	books	book	NNS
46545	2223	10	the	the	DT
46545	2223	11	transaction	transaction	NN
46545	2223	12	may	may	MD
46545	2223	13	be	be	VB
46545	2223	14	recorded	record	VBN
46545	2223	15	by	by	IN
46545	2223	16	one	one	CD
46545	2223	17	entry--	entry--	NN
46545	2223	18	Salaries	salarie	VBZ
46545	2223	19	$	$	$
46545	2223	20	1,500.00	1,500.00	CD
46545	2223	21	Subscriptions	subscription	NNS
46545	2223	22	$	$	$
46545	2223	23	1,500.00	1,500.00	CD
46545	2223	24	------------	------------	NFP
46545	2223	25	WHEN	when	WRB
46545	2223	26	STOCK	stock	NN
46545	2223	27	SUBSCRIPTIONS	subscriptions	NN
46545	2223	28	ARE	are	VBP
46545	2223	29	NEVER	never	RB
46545	2223	30	FULLY	fully	RB
46545	2223	31	PAID	PAID	NNP
46545	2223	32	=	=	NFP
46545	2223	33	43.=	43.=	CD
46545	2223	34	Corporations	corporation	NNS
46545	2223	35	are	be	VBP
46545	2223	36	sometimes	sometimes	RB
46545	2223	37	organized	organize	VBN
46545	2223	38	with	with	IN
46545	2223	39	all	all	DT
46545	2223	40	capital	capital	NN
46545	2223	41	stock	stock	NN
46545	2223	42	subscribed	subscribed	NN
46545	2223	43	but	but	CC
46545	2223	44	only	only	RB
46545	2223	45	paid	pay	VBN
46545	2223	46	for	for	IN
46545	2223	47	in	in	IN
46545	2223	48	part	part	NN
46545	2223	49	,	,	,
46545	2223	50	and	and	CC
46545	2223	51	the	the	DT
46545	2223	52	balance	balance	NN
46545	2223	53	of	of	IN
46545	2223	54	subscriptions	subscription	NNS
46545	2223	55	never	never	RB
46545	2223	56	called	call	VBD
46545	2223	57	for	for	IN
46545	2223	58	.	.	.
46545	2224	1	T.	T.	NNP
46545	2224	2	C.	C.	NNP
46545	2224	3	Harris	Harris	NNP
46545	2224	4	,	,	,
46545	2224	5	John	John	NNP
46545	2224	6	Alfred	Alfred	NNP
46545	2224	7	,	,	,
46545	2224	8	and	and	CC
46545	2224	9	M.	M.	NNP
46545	2224	10	B.	B.	NNP
46545	2224	11	Hatch	Hatch	NNP
46545	2224	12	organize	organize	VBP
46545	2224	13	a	a	DT
46545	2224	14	company	company	NN
46545	2224	15	to	to	TO
46545	2224	16	conduct	conduct	VB
46545	2224	17	the	the	DT
46545	2224	18	business	business	NN
46545	2224	19	of	of	IN
46545	2224	20	buying	buying	NN
46545	2224	21	,	,	,
46545	2224	22	selling	selling	NN
46545	2224	23	,	,	,
46545	2224	24	and	and	CC
46545	2224	25	renting	rent	VBG
46545	2224	26	automobiles	automobile	NNS
46545	2224	27	with	with	IN
46545	2224	28	a	a	DT
46545	2224	29	capital	capital	NN
46545	2224	30	stock	stock	NN
46545	2224	31	of	of	IN
46545	2224	32	$	$	$
46545	2224	33	15,000.00	15,000.00	CD
46545	2224	34	,	,	,
46545	2224	35	each	each	DT
46545	2224	36	subscribing	subscribe	VBG
46545	2224	37	for	for	IN
46545	2224	38	$	$	$
46545	2224	39	5,000.00	5,000.00	CD
46545	2224	40	.	.	.
46545	2225	1	A	a	DT
46545	2225	2	cash	cash	NN
46545	2225	3	payment	payment	NN
46545	2225	4	of	of	IN
46545	2225	5	25	25	CD
46545	2225	6	%	%	NN
46545	2225	7	is	be	VBZ
46545	2225	8	made	make	VBN
46545	2225	9	on	on	IN
46545	2225	10	the	the	DT
46545	2225	11	stock	stock	NN
46545	2225	12	and	and	CC
46545	2225	13	the	the	DT
46545	2225	14	balance	balance	NN
46545	2225	15	is	be	VBZ
46545	2225	16	to	to	TO
46545	2225	17	be	be	VB
46545	2225	18	paid	pay	VBN
46545	2225	19	in	in	IN
46545	2225	20	when	when	WRB
46545	2225	21	called	call	VBN
46545	2225	22	for	for	IN
46545	2225	23	.	.	.
46545	2226	1	The	the	DT
46545	2226	2	entries	entry	NNS
46545	2226	3	stand	stand	VBP
46545	2226	4	on	on	IN
46545	2226	5	the	the	DT
46545	2226	6	books	book	NNS
46545	2226	7	as	as	IN
46545	2226	8	follows--	follows--	JJ
46545	2226	9	Subscriptions	subscription	NNS
46545	2226	10	$	$	$
46545	2226	11	15,000.00	15,000.00	CD
46545	2226	12	Capital	capital	NN
46545	2226	13	stock	stock	NN
46545	2226	14	$	$	$
46545	2226	15	15,000.00	15,000.00	CD
46545	2226	16	Cash	cash	NN
46545	2226	17	3,750.00	3,750.00	CD
46545	2226	18	Subscriptions	subscription	NNS
46545	2226	19	3,750.00	3,750.00	CD
46545	2226	20	The	the	DT
46545	2226	21	business	business	NN
46545	2226	22	prospers	prosper	NNS
46545	2226	23	to	to	IN
46545	2226	24	such	such	PDT
46545	2226	25	an	an	DT
46545	2226	26	extent	extent	NN
46545	2226	27	that	that	IN
46545	2226	28	the	the	DT
46545	2226	29	profits	profit	NNS
46545	2226	30	provide	provide	VBP
46545	2226	31	sufficient	sufficient	JJ
46545	2226	32	money	money	NN
46545	2226	33	and	and	CC
46545	2226	34	it	-PRON-	PRP
46545	2226	35	is	be	VBZ
46545	2226	36	not	not	RB
46545	2226	37	likely	likely	JJ
46545	2226	38	that	that	IN
46545	2226	39	the	the	DT
46545	2226	40	stockholders	stockholder	NNS
46545	2226	41	will	will	MD
46545	2226	42	be	be	VB
46545	2226	43	called	call	VBN
46545	2226	44	upon	upon	IN
46545	2226	45	for	for	IN
46545	2226	46	further	further	JJ
46545	2226	47	payments	payment	NNS
46545	2226	48	.	.	.
46545	2227	1	It	-PRON-	PRP
46545	2227	2	is	be	VBZ
46545	2227	3	decided	decide	VBN
46545	2227	4	to	to	TO
46545	2227	5	reduce	reduce	VB
46545	2227	6	the	the	DT
46545	2227	7	stock	stock	NN
46545	2227	8	to	to	IN
46545	2227	9	$	$	$
46545	2227	10	5,000.00	5,000.00	CD
46545	2227	11	and	and	CC
46545	2227	12	to	to	TO
46545	2227	13	declare	declare	VB
46545	2227	14	a	a	DT
46545	2227	15	dividend	dividend	NN
46545	2227	16	to	to	TO
46545	2227	17	make	make	VB
46545	2227	18	this	this	DT
46545	2227	19	stock	stock	NN
46545	2227	20	full	full	JJ
46545	2227	21	paid	pay	VBN
46545	2227	22	.	.	.
46545	2228	1	The	the	DT
46545	2228	2	entries	entry	NNS
46545	2228	3	for	for	IN
46545	2228	4	these	these	DT
46545	2228	5	transactions	transaction	NNS
46545	2228	6	follow	follow	VBP
46545	2228	7	:	:	:
46545	2228	8	Capital	capital	NN
46545	2228	9	stock	stock	NN
46545	2228	10	10,000.00	10,000.00	CD
46545	2228	11	Subscriptions	subscription	NNS
46545	2228	12	10,000.00	10,000.00	CD
46545	2228	13	Capital	capital	NN
46545	2228	14	stock	stock	NN
46545	2228	15	reduced	reduce	VBN
46545	2228	16	in	in	IN
46545	2228	17	accordance	accordance	NN
46545	2228	18	with	with	IN
46545	2228	19	resolution	resolution	NN
46545	2228	20	of	of	IN
46545	2228	21	board	board	NN
46545	2228	22	of	of	IN
46545	2228	23	directors	director	NNS
46545	2228	24	passed	pass	VBD
46545	2228	25	Jan.	January	NNP
46545	2228	26	27	27	CD
46545	2228	27	,	,	,
46545	2228	28	1909	1909	CD
46545	2228	29	.	.	.
46545	2229	1	--------	--------	NFP
46545	2229	2	Surplus	surplus	NN
46545	2229	3	1,250.00	1,250.00	CD
46545	2229	4	Dividends	dividend	NNS
46545	2229	5	payable	payable	JJ
46545	2229	6	1,250.00	1,250.00	CD
46545	2229	7	Dividend	dividend	NN
46545	2229	8	declared	declare	VBN
46545	2229	9	by	by	IN
46545	2229	10	board	board	NN
46545	2229	11	of	of	IN
46545	2229	12	directors	director	NNS
46545	2229	13	Jan.	January	NNP
46545	2229	14	27	27	CD
46545	2229	15	,	,	,
46545	2229	16	1909	1909	CD
46545	2229	17	,	,	,
46545	2229	18	payable	payable	JJ
46545	2229	19	immediately	immediately	RB
46545	2229	20	.	.	.
46545	2230	1	--------	--------	NFP
46545	2230	2	Dividends	dividend	NNS
46545	2230	3	payable	payable	JJ
46545	2230	4	1,250.00	1,250.00	CD
46545	2230	5	Subscriptions	subscription	NNS
46545	2230	6	1,250.00	1,250.00	CD
46545	2230	7	Dividends	dividend	NNS
46545	2230	8	applied	apply	VBD
46545	2230	9	to	to	IN
46545	2230	10	the	the	DT
46545	2230	11	payment	payment	NN
46545	2230	12	of	of	IN
46545	2230	13	stock	stock	NN
46545	2230	14	subscriptions	subscription	NNS
46545	2230	15	.	.	.
46545	2231	1	The	the	DT
46545	2231	2	original	original	JJ
46545	2231	3	stock	stock	NN
46545	2231	4	certificates	certificate	NNS
46545	2231	5	are	be	VBP
46545	2231	6	now	now	RB
46545	2231	7	surrendered	surrender	VBN
46545	2231	8	and	and	CC
46545	2231	9	new	new	JJ
46545	2231	10	ones	one	NNS
46545	2231	11	issued	issue	VBN
46545	2231	12	in	in	IN
46545	2231	13	their	-PRON-	PRP$
46545	2231	14	place	place	NN
46545	2231	15	.	.	.
46545	2232	1	In	in	IN
46545	2232	2	the	the	DT
46545	2232	3	stock	stock	NN
46545	2232	4	ledger	ledger	VBP
46545	2232	5	the	the	DT
46545	2232	6	stockholders	stockholder	NNS
46545	2232	7	are	be	VBP
46545	2232	8	debited	debited	JJ
46545	2232	9	and	and	CC
46545	2232	10	capital	capital	JJ
46545	2232	11	stock	stock	NN
46545	2232	12	credited	credit	VBN
46545	2232	13	for	for	IN
46545	2232	14	the	the	DT
46545	2232	15	shares	share	NNS
46545	2232	16	surrendered	surrender	VBD
46545	2232	17	.	.	.
46545	2233	1	Then	then	RB
46545	2233	2	,	,	,
46545	2233	3	capital	capital	NN
46545	2233	4	stock	stock	NN
46545	2233	5	is	be	VBZ
46545	2233	6	debited	debited	JJ
46545	2233	7	and	and	CC
46545	2233	8	stockholders	stockholder	NNS
46545	2233	9	credited	credit	VBN
46545	2233	10	for	for	IN
46545	2233	11	the	the	DT
46545	2233	12	new	new	JJ
46545	2233	13	shares	share	NNS
46545	2233	14	issued	issue	VBN
46545	2233	15	.	.	.
46545	2234	1	It	-PRON-	PRP
46545	2234	2	might	may	MD
46545	2234	3	happen	happen	VB
46545	2234	4	that	that	IN
46545	2234	5	a	a	DT
46545	2234	6	corporation	corporation	NN
46545	2234	7	wishes	wish	VBZ
46545	2234	8	to	to	TO
46545	2234	9	reduce	reduce	VB
46545	2234	10	the	the	DT
46545	2234	11	capital	capital	NN
46545	2234	12	stock	stock	NN
46545	2234	13	held	hold	VBN
46545	2234	14	by	by	IN
46545	2234	15	stockholders	stockholder	NNS
46545	2234	16	without	without	IN
46545	2234	17	having	have	VBG
46545	2234	18	it	-PRON-	PRP
46545	2234	19	appear	appear	VB
46545	2234	20	that	that	IN
46545	2234	21	capital	capital	NN
46545	2234	22	stock	stock	NN
46545	2234	23	has	have	VBZ
46545	2234	24	been	be	VBN
46545	2234	25	reduced	reduce	VBN
46545	2234	26	.	.	.
46545	2235	1	This	this	DT
46545	2235	2	has	have	VBZ
46545	2235	3	been	be	VBN
46545	2235	4	done	do	VBN
46545	2235	5	by	by	IN
46545	2235	6	purchasing	purchase	VBG
46545	2235	7	its	-PRON-	PRP$
46545	2235	8	stock	stock	NN
46545	2235	9	and	and	CC
46545	2235	10	placing	place	VBG
46545	2235	11	it	-PRON-	PRP
46545	2235	12	in	in	IN
46545	2235	13	the	the	DT
46545	2235	14	treasury	treasury	NN
46545	2235	15	.	.	.
46545	2236	1	Payment	payment	NN
46545	2236	2	for	for	IN
46545	2236	3	the	the	DT
46545	2236	4	stock	stock	NN
46545	2236	5	may	may	MD
46545	2236	6	be	be	VB
46545	2236	7	made	make	VBN
46545	2236	8	in	in	IN
46545	2236	9	cash	cash	NN
46545	2236	10	or	or	CC
46545	2236	11	notes	note	NNS
46545	2236	12	,	,	,
46545	2236	13	or	or	CC
46545	2236	14	it	-PRON-	PRP
46545	2236	15	may	may	MD
46545	2236	16	be	be	VB
46545	2236	17	taken	take	VBN
46545	2236	18	from	from	IN
46545	2236	19	surplus	surplus	NN
46545	2236	20	.	.	.
46545	2237	1	The	the	DT
46545	2237	2	entries	entry	NNS
46545	2237	3	would	would	MD
46545	2237	4	be--	be--	NNP
46545	2237	5	Treasury	Treasury	NNP
46545	2237	6	stock	stock	NN
46545	2237	7	10,000.00	10,000.00	CD
46545	2237	8	Cash	cash	NN
46545	2237	9	10,000.00	10,000.00	CD
46545	2237	10	or	or	CC
46545	2237	11	Treasury	Treasury	NNP
46545	2237	12	stock	stock	NN
46545	2237	13	10,000.00	10,000.00	CD
46545	2237	14	Bills	bill	NNS
46545	2237	15	payable	payable	JJ
46545	2237	16	10,000.00	10,000.00	CD
46545	2237	17	or	or	CC
46545	2237	18	Treasury	Treasury	NNP
46545	2237	19	stock	stock	NN
46545	2237	20	10,000.00	10,000.00	CD
46545	2237	21	Surplus	surplus	NN
46545	2237	22	10,000.00	10,000.00	CD
46545	2237	23	If	if	IN
46545	2237	24	the	the	DT
46545	2237	25	capital	capital	NN
46545	2237	26	stock	stock	NN
46545	2237	27	is	be	VBZ
46545	2237	28	to	to	TO
46545	2237	29	be	be	VB
46545	2237	30	reduced	reduce	VBN
46545	2237	31	on	on	IN
46545	2237	32	the	the	DT
46545	2237	33	books	book	NNS
46545	2237	34	,	,	,
46545	2237	35	capital	capital	NN
46545	2237	36	stock	stock	NN
46545	2237	37	will	will	MD
46545	2237	38	take	take	VB
46545	2237	39	the	the	DT
46545	2237	40	place	place	NN
46545	2237	41	of	of	IN
46545	2237	42	treasury	treasury	NNP
46545	2237	43	stock	stock	NN
46545	2237	44	in	in	IN
46545	2237	45	these	these	DT
46545	2237	46	entries	entry	NNS
46545	2237	47	as--	as--	NNP
46545	2237	48	Capital	Capital	NNP
46545	2237	49	stock	stock	NN
46545	2237	50	10,000.00	10,000.00	CD
46545	2237	51	Cash	cash	NN
46545	2237	52	10,000.00	10,000.00	CD
46545	2237	53	EXERCISES	exercises	NN
46545	2237	54	1	1	CD
46545	2237	55	.	.	.
46545	2238	1	Parsons	parson	NNS
46545	2238	2	,	,	,
46545	2238	3	Young	Young	NNP
46545	2238	4	,	,	,
46545	2238	5	and	and	CC
46545	2238	6	Searles	Searles	NNP
46545	2238	7	are	be	VBP
46545	2238	8	partners	partner	NNS
46545	2238	9	and	and	CC
46545	2238	10	decide	decide	VBP
46545	2238	11	to	to	TO
46545	2238	12	form	form	VB
46545	2238	13	a	a	DT
46545	2238	14	corporation	corporation	NN
46545	2238	15	with	with	IN
46545	2238	16	capital	capital	NN
46545	2238	17	stock	stock	NN
46545	2238	18	of	of	IN
46545	2238	19	$	$	$
46545	2238	20	40,000.00	40,000.00	CD
46545	2238	21	,	,	,
46545	2238	22	which	which	WDT
46545	2238	23	is	be	VBZ
46545	2238	24	to	to	TO
46545	2238	25	be	be	VB
46545	2238	26	issued	issue	VBN
46545	2238	27	as	as	IN
46545	2238	28	full	full	JJ
46545	2238	29	paid	pay	VBN
46545	2238	30	stock	stock	NN
46545	2238	31	in	in	IN
46545	2238	32	exchange	exchange	NN
46545	2238	33	for	for	IN
46545	2238	34	their	-PRON-	PRP$
46545	2238	35	present	present	JJ
46545	2238	36	business	business	NN
46545	2238	37	.	.	.
46545	2239	1	Each	each	DT
46545	2239	2	partner	partner	NN
46545	2239	3	is	be	VBZ
46545	2239	4	to	to	TO
46545	2239	5	receive	receive	VB
46545	2239	6	stock	stock	NN
46545	2239	7	in	in	IN
46545	2239	8	proportion	proportion	NN
46545	2239	9	to	to	IN
46545	2239	10	his	-PRON-	PRP$
46545	2239	11	interest	interest	NN
46545	2239	12	in	in	IN
46545	2239	13	the	the	DT
46545	2239	14	present	present	JJ
46545	2239	15	business	business	NN
46545	2239	16	.	.	.
46545	2240	1	The	the	DT
46545	2240	2	balance	balance	NN
46545	2240	3	sheet	sheet	NN
46545	2240	4	of	of	IN
46545	2240	5	the	the	DT
46545	2240	6	partnership	partnership	NN
46545	2240	7	is	be	VBZ
46545	2240	8	as	as	IN
46545	2240	9	follows	follow	VBZ
46545	2240	10	:	:	:
46545	2240	11	_	_	NNP
46545	2240	12	Assets	Assets	NNPS
46545	2240	13	_	_	NNP
46545	2240	14	Cash	Cash	NNP
46545	2240	15	3,500.00	3,500.00	CD
46545	2240	16	Bills	bill	NNS
46545	2240	17	receivable	receivable	JJ
46545	2240	18	6,000.00	6,000.00	CD
46545	2240	19	Accounts	account	NNS
46545	2240	20	receivable	receivable	JJ
46545	2240	21	6,500.00	6,500.00	CD
46545	2240	22	Merchandise	merchandise	NN
46545	2240	23	14,000.00	14,000.00	CD
46545	2240	24	--------	--------	NFP
46545	2240	25	Total	Total	NNP
46545	2240	26	30,000.00	30,000.00	CD
46545	2240	27	_	_	NNP
46545	2240	28	Liabilities	Liabilities	NNPS
46545	2240	29	_	_	NNP
46545	2240	30	Bills	Bills	NNPS
46545	2240	31	payable	payable	JJ
46545	2240	32	4,000.00	4,000.00	CD
46545	2240	33	Accounts	Accounts	NNPS
46545	2240	34	payable	payable	JJ
46545	2240	35	2,000.00	2,000.00	CD
46545	2240	36	Parsons	parson	NNS
46545	2240	37	10,000.00	10,000.00	CD
46545	2240	38	Young	young	JJ
46545	2240	39	8,000.00	8,000.00	CD
46545	2240	40	Searles	searle	NNS
46545	2240	41	6,000.00	6,000.00	CD
46545	2240	42	--------	--------	NFP
46545	2240	43	Total	total	NN
46545	2240	44	30,000.00	30,000.00	CD
46545	2240	45	Make	make	VB
46545	2240	46	entries	entry	NNS
46545	2240	47	on	on	IN
46545	2240	48	books	book	NNS
46545	2240	49	of	of	IN
46545	2240	50	the	the	DT
46545	2240	51	partnership	partnership	NN
46545	2240	52	.	.	.
46545	2241	1	Make	make	VB
46545	2241	2	entries	entry	NNS
46545	2241	3	on	on	IN
46545	2241	4	books	book	NNS
46545	2241	5	of	of	IN
46545	2241	6	the	the	DT
46545	2241	7	corporation	corporation	NN
46545	2241	8	.	.	.
46545	2242	1	[	[	-LRB-
46545	2242	2	Illustration	illustration	NN
46545	2242	3	:	:	:
46545	2242	4	A	a	DT
46545	2242	5	CORNER	CORNER	NNP
46545	2242	6	IN	in	IN
46545	2242	7	ONE	one	CD
46545	2242	8	OF	of	IN
46545	2242	9	THE	the	DT
46545	2242	10	SHOPS	SHOPS	NNP
46545	2242	11	OF	of	IN
46545	2242	12	BROWNE	BROWNE	NNP
46545	2242	13	&	&	CC
46545	2242	14	SHARPE	SHARPE	NNP
46545	2242	15	MANUFACTURING	MANUFACTURING	NNP
46545	2242	16	CO	CO	NNP
46545	2242	17	.	.	NNP
46545	2242	18	,	,	,
46545	2242	19	PROVIDENCE	PROVIDENCE	NNP
46545	2242	20	,	,	,
46545	2242	21	R.	R.	NNP
46545	2243	1	I.	I.	NNP
46545	2243	2	]	]	-RRB-
46545	2244	1	2	2	LS
46545	2244	2	.	.	.
46545	2245	1	Hoadley	Hoadley	NNP
46545	2245	2	and	and	CC
46545	2245	3	Stockton	Stockton	NNP
46545	2245	4	are	be	VBP
46545	2245	5	partners	partner	NNS
46545	2245	6	and	and	CC
46545	2245	7	desire	desire	NN
46545	2245	8	to	to	TO
46545	2245	9	incorporate	incorporate	VB
46545	2245	10	a	a	DT
46545	2245	11	company	company	NN
46545	2245	12	with	with	IN
46545	2245	13	a	a	DT
46545	2245	14	capital	capital	NN
46545	2245	15	of	of	IN
46545	2245	16	$	$	$
46545	2245	17	10,000.00	10,000.00	CD
46545	2245	18	to	to	TO
46545	2245	19	take	take	VB
46545	2245	20	over	over	RP
46545	2245	21	their	-PRON-	PRP$
46545	2245	22	business	business	NN
46545	2245	23	.	.	.
46545	2246	1	It	-PRON-	PRP
46545	2246	2	being	be	VBG
46545	2246	3	necessary	necessary	JJ
46545	2246	4	to	to	TO
46545	2246	5	have	have	VB
46545	2246	6	three	three	CD
46545	2246	7	incorporators	incorporator	NNS
46545	2246	8	they	-PRON-	PRP
46545	2246	9	agree	agree	VBP
46545	2246	10	to	to	TO
46545	2246	11	give	give	VB
46545	2246	12	Hopper	Hopper	NNP
46545	2246	13	,	,	,
46545	2246	14	an	an	DT
46545	2246	15	employee	employee	NN
46545	2246	16	,	,	,
46545	2246	17	10	10	CD
46545	2246	18	shares--$1,000.00	shares--$1,000.00	NN
46545	2246	19	-	-	HYPH
46545	2246	20	-of	-of	:
46545	2246	21	the	the	DT
46545	2246	22	stock	stock	NN
46545	2246	23	of	of	IN
46545	2246	24	the	the	DT
46545	2246	25	new	new	JJ
46545	2246	26	company	company	NN
46545	2246	27	.	.	.
46545	2247	1	The	the	DT
46545	2247	2	stock	stock	NN
46545	2247	3	is	be	VBZ
46545	2247	4	to	to	TO
46545	2247	5	be	be	VB
46545	2247	6	divided	divide	VBN
46545	2247	7	equally	equally	RB
46545	2247	8	between	between	IN
46545	2247	9	Hoadley	Hoadley	NNP
46545	2247	10	and	and	CC
46545	2247	11	Stockton	Stockton	NNP
46545	2247	12	after	after	IN
46545	2247	13	giving	give	VBG
46545	2247	14	Hopper	Hopper	NNP
46545	2247	15	$	$	$
46545	2247	16	1,000.00	1,000.00	CD
46545	2247	17	.	.	.
46545	2248	1	The	the	DT
46545	2248	2	balance	balance	NN
46545	2248	3	sheet	sheet	NN
46545	2248	4	of	of	IN
46545	2248	5	the	the	DT
46545	2248	6	partnership	partnership	NN
46545	2248	7	is	be	VBZ
46545	2248	8	as	as	IN
46545	2248	9	follows	follow	VBZ
46545	2248	10	:	:	:
46545	2248	11	_	_	NNP
46545	2248	12	Assets	Assets	NNPS
46545	2248	13	_	_	NNP
46545	2248	14	Cash	Cash	NNP
46545	2248	15	$	$	$
46545	2248	16	960.00	960.00	CD
46545	2248	17	Accounts	account	NNS
46545	2248	18	receivable	receivable	JJ
46545	2248	19	1,570.00	1,570.00	CD
46545	2248	20	Merchandise	merchandise	NN
46545	2248	21	720.00	720.00	CD
46545	2248	22	--------	--------	NFP
46545	2248	23	Total	total	NN
46545	2248	24	$	$	$
46545	2248	25	3,250.00	3,250.00	CD
46545	2248	26	_	_	NNP
46545	2248	27	Liabilities	Liabilities	NNPS
46545	2248	28	_	_	NNP
46545	2248	29	Accounts	Accounts	NNPS
46545	2248	30	payable	payable	JJ
46545	2248	31	460.00	460.00	CD
46545	2248	32	Bills	bill	NNS
46545	2248	33	payable	payable	JJ
46545	2248	34	500.00	500.00	CD
46545	2248	35	Hoadley	Hoadley	NNP
46545	2248	36	1,145.00	1,145.00	CD
46545	2248	37	Stockton	Stockton	NNP
46545	2248	38	1,145.00	1,145.00	CD
46545	2248	39	--------	--------	NFP
46545	2248	40	Total	total	NN
46545	2248	41	3,250.00	3,250.00	CD
46545	2248	42	Make	make	VBP
46545	2248	43	all	all	DT
46545	2248	44	necessary	necessary	JJ
46545	2248	45	entries	entry	NNS
46545	2248	46	on	on	IN
46545	2248	47	the	the	DT
46545	2248	48	books	book	NNS
46545	2248	49	of	of	IN
46545	2248	50	the	the	DT
46545	2248	51	partnership	partnership	NN
46545	2248	52	.	.	.
46545	2249	1	Make	make	VB
46545	2249	2	open	open	JJ
46545	2249	3	entries	entry	NNS
46545	2249	4	on	on	IN
46545	2249	5	the	the	DT
46545	2249	6	books	book	NNS
46545	2249	7	of	of	IN
46545	2249	8	the	the	DT
46545	2249	9	new	new	JJ
46545	2249	10	company	company	NN
46545	2249	11	.	.	.
46545	2250	1	3	3	LS
46545	2250	2	.	.	.
46545	2251	1	The	the	DT
46545	2251	2	National	National	NNP
46545	2251	3	Manufacturing	Manufacturing	NNP
46545	2251	4	Co.	Co.	NNP
46545	2251	5	,	,	,
46545	2251	6	has	have	VBZ
46545	2251	7	an	an	DT
46545	2251	8	authorized	authorize	VBN
46545	2251	9	capital	capital	NN
46545	2251	10	of	of	IN
46545	2251	11	$	$	$
46545	2251	12	100,000.00	100,000.00	CD
46545	2251	13	of	of	IN
46545	2251	14	which	which	WDT
46545	2251	15	$	$	$
46545	2251	16	60,000.00	60,000.00	CD
46545	2251	17	is	be	VBZ
46545	2251	18	paid	pay	VBN
46545	2251	19	up	up	RB
46545	2251	20	and	and	CC
46545	2251	21	$	$	$
46545	2251	22	40,000.00	40,000.00	CD
46545	2251	23	unsubscribed	unsubscribed	JJ
46545	2251	24	.	.	.
46545	2252	1	It	-PRON-	PRP
46545	2252	2	is	be	VBZ
46545	2252	3	decided	decide	VBN
46545	2252	4	to	to	TO
46545	2252	5	permit	permit	VB
46545	2252	6	employes	employe	NNS
46545	2252	7	to	to	TO
46545	2252	8	subscribe	subscribe	VB
46545	2252	9	for	for	IN
46545	2252	10	$	$	$
46545	2252	11	10,000.00	10,000.00	CD
46545	2252	12	of	of	IN
46545	2252	13	the	the	DT
46545	2252	14	stock	stock	NN
46545	2252	15	by	by	IN
46545	2252	16	paying	pay	VBG
46545	2252	17	10	10	CD
46545	2252	18	per	per	NN
46545	2252	19	cent	cent	NN
46545	2252	20	in	in	IN
46545	2252	21	cash	cash	NN
46545	2252	22	,	,	,
46545	2252	23	all	all	DT
46545	2252	24	dividends	dividend	NNS
46545	2252	25	declared	declare	VBD
46545	2252	26	to	to	TO
46545	2252	27	be	be	VB
46545	2252	28	applied	apply	VBN
46545	2252	29	to	to	IN
46545	2252	30	the	the	DT
46545	2252	31	payment	payment	NN
46545	2252	32	of	of	IN
46545	2252	33	subscriptions	subscription	NNS
46545	2252	34	.	.	.
46545	2253	1	What	what	WDT
46545	2253	2	entries	entry	NNS
46545	2253	3	are	be	VBP
46545	2253	4	made	make	VBN
46545	2253	5	when	when	WRB
46545	2253	6	this	this	DT
46545	2253	7	stock	stock	NN
46545	2253	8	is	be	VBZ
46545	2253	9	subscribed	subscribe	VBN
46545	2253	10	for	for	IN
46545	2253	11	?	?	.
46545	2254	1	A	a	DT
46545	2254	2	10	10	CD
46545	2254	3	per	per	NN
46545	2254	4	cent	cent	NN
46545	2254	5	dividend	dividend	NN
46545	2254	6	being	be	VBG
46545	2254	7	declared	declare	VBN
46545	2254	8	at	at	IN
46545	2254	9	the	the	DT
46545	2254	10	end	end	NN
46545	2254	11	of	of	IN
46545	2254	12	the	the	DT
46545	2254	13	first	first	JJ
46545	2254	14	year	year	NN
46545	2254	15	what	what	WP
46545	2254	16	entry	entry	NN
46545	2254	17	is	be	VBZ
46545	2254	18	required	require	VBN
46545	2254	19	?	?	.
46545	2255	1	4	4	LS
46545	2255	2	.	.	.
46545	2256	1	The	the	DT
46545	2256	2	Atlas	Atlas	NNP
46545	2256	3	Novelty	Novelty	NNP
46545	2256	4	Co.	Co.	NNP
46545	2256	5	has	have	VBZ
46545	2256	6	a	a	DT
46545	2256	7	capital	capital	NN
46545	2256	8	stock	stock	NN
46545	2256	9	of	of	IN
46545	2256	10	$	$	$
46545	2256	11	50,000.00	50,000.00	CD
46545	2256	12	.	.	.
46545	2257	1	All	all	DT
46545	2257	2	of	of	IN
46545	2257	3	the	the	DT
46545	2257	4	stock	stock	NN
46545	2257	5	has	have	VBZ
46545	2257	6	been	be	VBN
46545	2257	7	subscribed	subscribe	VBN
46545	2257	8	for	for	IN
46545	2257	9	,	,	,
46545	2257	10	but	but	CC
46545	2257	11	only	only	RB
46545	2257	12	40	40	CD
46545	2257	13	per	per	NN
46545	2257	14	cent	cent	NN
46545	2257	15	has	have	VBZ
46545	2257	16	been	be	VBN
46545	2257	17	paid	pay	VBN
46545	2257	18	.	.	.
46545	2258	1	A	a	DT
46545	2258	2	surplus	surplus	NN
46545	2258	3	of	of	IN
46545	2258	4	$	$	$
46545	2258	5	10,000,00	10,000,00	CD
46545	2258	6	has	have	VBZ
46545	2258	7	been	be	VBN
46545	2258	8	accumulated	accumulate	VBN
46545	2258	9	.	.	.
46545	2259	1	It	-PRON-	PRP
46545	2259	2	is	be	VBZ
46545	2259	3	desired	desire	VBN
46545	2259	4	to	to	TO
46545	2259	5	reduce	reduce	VB
46545	2259	6	the	the	DT
46545	2259	7	stock	stock	NN
46545	2259	8	to	to	IN
46545	2259	9	$	$	$
46545	2259	10	25,000.00	25,000.00	CD
46545	2259	11	full	full	JJ
46545	2259	12	paid	pay	VBN
46545	2259	13	.	.	.
46545	2260	1	What	what	WP
46545	2260	2	is	be	VBZ
46545	2260	3	the	the	DT
46545	2260	4	necessary	necessary	JJ
46545	2260	5	proceeding	proceeding	NN
46545	2260	6	,	,	,
46545	2260	7	and	and	CC
46545	2260	8	what	what	WDT
46545	2260	9	entries	entry	NNS
46545	2260	10	are	be	VBP
46545	2260	11	required	require	VBN
46545	2260	12	?	?	.
46545	2261	1	5	5	CD
46545	2261	2	.	.	.
46545	2262	1	A	a	DT
46545	2262	2	company	company	NN
46545	2262	3	has	have	VBZ
46545	2262	4	a	a	DT
46545	2262	5	capital	capital	NN
46545	2262	6	stock	stock	NN
46545	2262	7	of	of	IN
46545	2262	8	$	$	$
46545	2262	9	50,000.00	50,000.00	CD
46545	2262	10	full	full	JJ
46545	2262	11	paid	pay	VBN
46545	2262	12	,	,	,
46545	2262	13	and	and	CC
46545	2262	14	a	a	DT
46545	2262	15	surplus	surplus	NN
46545	2262	16	of	of	IN
46545	2262	17	$	$	$
46545	2262	18	11,172.00	11,172.00	CD
46545	2262	19	.	.	.
46545	2263	1	A	a	DT
46545	2263	2	stockholder	stockholder	NN
46545	2263	3	who	who	WP
46545	2263	4	owns	own	VBZ
46545	2263	5	$	$	$
46545	2263	6	7,000.00	7,000.00	CD
46545	2263	7	stock	stock	NN
46545	2263	8	in	in	IN
46545	2263	9	the	the	DT
46545	2263	10	company	company	NN
46545	2263	11	wishes	wish	VBZ
46545	2263	12	to	to	TO
46545	2263	13	dispose	dispose	VB
46545	2263	14	of	of	IN
46545	2263	15	his	-PRON-	PRP$
46545	2263	16	stock	stock	NN
46545	2263	17	and	and	CC
46545	2263	18	,	,	,
46545	2263	19	to	to	TO
46545	2263	20	secure	secure	VB
46545	2263	21	cash	cash	NN
46545	2263	22	,	,	,
46545	2263	23	offers	offer	VBZ
46545	2263	24	to	to	TO
46545	2263	25	sell	sell	VB
46545	2263	26	it	-PRON-	PRP
46545	2263	27	to	to	IN
46545	2263	28	the	the	DT
46545	2263	29	company	company	NN
46545	2263	30	at	at	IN
46545	2263	31	par	par	NN
46545	2263	32	.	.	.
46545	2264	1	His	-PRON-	PRP$
46545	2264	2	offer	offer	NN
46545	2264	3	is	be	VBZ
46545	2264	4	accepted	accept	VBN
46545	2264	5	and	and	CC
46545	2264	6	the	the	DT
46545	2264	7	stock	stock	NN
46545	2264	8	purchased	purchase	VBD
46545	2264	9	,	,	,
46545	2264	10	but	but	CC
46545	2264	11	the	the	DT
46545	2264	12	company	company	NN
46545	2264	13	does	do	VBZ
46545	2264	14	not	not	RB
46545	2264	15	wish	wish	VB
46545	2264	16	to	to	TO
46545	2264	17	reduce	reduce	VB
46545	2264	18	its	-PRON-	PRP$
46545	2264	19	capitalization	capitalization	NN
46545	2264	20	.	.	.
46545	2265	1	What	what	WP
46545	2265	2	is	be	VBZ
46545	2265	3	the	the	DT
46545	2265	4	entry	entry	NN
46545	2265	5	?	?	.
46545	2266	1	RESERVES	reserve	NNS
46545	2266	2	AND	and	CC
46545	2266	3	THEIR	their	NN
46545	2266	4	TREATMENT	treatment	NN
46545	2266	5	=	=	SYM
46545	2266	6	44.=	44.=	CD
46545	2266	7	A	a	DT
46545	2266	8	reserve	reserve	NN
46545	2266	9	is	be	VBZ
46545	2266	10	an	an	DT
46545	2266	11	amount	amount	NN
46545	2266	12	retained	retain	VBN
46545	2266	13	from	from	IN
46545	2266	14	current	current	JJ
46545	2266	15	earnings	earning	NNS
46545	2266	16	to	to	TO
46545	2266	17	meet	meet	VB
46545	2266	18	a	a	DT
46545	2266	19	future	future	JJ
46545	2266	20	contingency	contingency	NN
46545	2266	21	.	.	.
46545	2267	1	According	accord	VBG
46545	2267	2	to	to	IN
46545	2267	3	a	a	DT
46545	2267	4	prominent	prominent	JJ
46545	2267	5	authority	authority	NN
46545	2267	6	whose	whose	WP$
46545	2267	7	recent	recent	JJ
46545	2267	8	discussions	discussion	NNS
46545	2267	9	of	of	IN
46545	2267	10	this	this	DT
46545	2267	11	subject	subject	NN
46545	2267	12	have	have	VBP
46545	2267	13	attracted	attract	VBN
46545	2267	14	attention	attention	NN
46545	2267	15	,	,	,
46545	2267	16	_	_	NNP
46545	2267	17	a	a	DT
46545	2267	18	reserve	reserve	NN
46545	2267	19	is	be	VBZ
46545	2267	20	an	an	DT
46545	2267	21	expression	expression	NN
46545	2267	22	of	of	IN
46545	2267	23	the	the	DT
46545	2267	24	judgment	judgment	NN
46545	2267	25	of	of	IN
46545	2267	26	the	the	DT
46545	2267	27	accountant	accountant	NN
46545	2267	28	as	as	IN
46545	2267	29	to	to	IN
46545	2267	30	what	what	WDT
46545	2267	31	amount	amount	NN
46545	2267	32	will	will	MD
46545	2267	33	be	be	VB
46545	2267	34	necessary	necessary	JJ
46545	2267	35	to	to	TO
46545	2267	36	meet	meet	VB
46545	2267	37	a	a	DT
46545	2267	38	contingency	contingency	NN
46545	2267	39	_	_	NN
46545	2267	40	.	.	.
46545	2268	1	Reserves	reserve	NNS
46545	2268	2	are	be	VBP
46545	2268	3	created	create	VBN
46545	2268	4	for	for	IN
46545	2268	5	many	many	JJ
46545	2268	6	purposes	purpose	NNS
46545	2268	7	,	,	,
46545	2268	8	among	among	IN
46545	2268	9	which	which	WDT
46545	2268	10	the	the	DT
46545	2268	11	following	follow	VBG
46545	2268	12	are	be	VBP
46545	2268	13	good	good	JJ
46545	2268	14	examples	example	NNS
46545	2268	15	.	.	.
46545	2269	1	_	_	NNP
46545	2269	2	Reserves	Reserves	NNP
46545	2269	3	for	for	IN
46545	2269	4	bad	bad	JJ
46545	2269	5	debts	debt	NNS
46545	2269	6	.	.	.
46545	2269	7	_	_	NNP
46545	2269	8	An	an	DT
46545	2269	9	amount	amount	NN
46545	2269	10	--	--	:
46545	2269	11	usually	usually	RB
46545	2269	12	a	a	DT
46545	2269	13	stated	state	VBN
46545	2269	14	per	per	IN
46545	2269	15	cent	cent	NN
46545	2269	16	of	of	IN
46545	2269	17	accounts	account	NNS
46545	2269	18	receivable	receivable	JJ
46545	2269	19	--	--	:
46545	2269	20	annually	annually	RB
46545	2269	21	set	set	VBN
46545	2269	22	aside	aside	RB
46545	2269	23	to	to	TO
46545	2269	24	cover	cover	VB
46545	2269	25	losses	loss	NNS
46545	2269	26	from	from	IN
46545	2269	27	uncollectable	uncollectable	JJ
46545	2269	28	accounts	account	NNS
46545	2269	29	.	.	.
46545	2270	1	_	_	NNP
46545	2270	2	Reserves	Reserves	NNP
46545	2270	3	for	for	IN
46545	2270	4	depreciation	depreciation	NN
46545	2270	5	.	.	.
46545	2270	6	_	_	NNP
46545	2270	7	The	the	DT
46545	2270	8	plant	plant	NN
46545	2270	9	--	--	:
46545	2270	10	buildings	building	NNS
46545	2270	11	and	and	CC
46545	2270	12	machinery	machinery	NN
46545	2270	13	--	--	:
46545	2270	14	will	will	MD
46545	2270	15	wear	wear	VB
46545	2270	16	out	out	RP
46545	2270	17	,	,	,
46545	2270	18	no	no	RB
46545	2270	19	matter	matter	RB
46545	2270	20	how	how	WRB
46545	2270	21	substantially	substantially	RB
46545	2270	22	built	build	VBN
46545	2270	23	.	.	.
46545	2271	1	A	a	DT
46545	2271	2	charge	charge	NN
46545	2271	3	is	be	VBZ
46545	2271	4	made	make	VBN
46545	2271	5	against	against	IN
46545	2271	6	current	current	JJ
46545	2271	7	earnings	earning	NNS
46545	2271	8	to	to	TO
46545	2271	9	create	create	VB
46545	2271	10	a	a	DT
46545	2271	11	reserve	reserve	NN
46545	2271	12	which	which	WDT
46545	2271	13	will	will	MD
46545	2271	14	provide	provide	VB
46545	2271	15	for	for	IN
46545	2271	16	a	a	DT
46545	2271	17	renewal	renewal	NN
46545	2271	18	of	of	IN
46545	2271	19	the	the	DT
46545	2271	20	plant	plant	NN
46545	2271	21	,	,	,
46545	2271	22	or	or	CC
46545	2271	23	any	any	DT
46545	2271	24	part	part	NN
46545	2271	25	of	of	IN
46545	2271	26	it	-PRON-	PRP
46545	2271	27	,	,	,
46545	2271	28	when	when	WRB
46545	2271	29	worn	wear	VBN
46545	2271	30	out	out	RP
46545	2271	31	.	.	.
46545	2272	1	Separate	separate	JJ
46545	2272	2	reserves	reserve	NNS
46545	2272	3	are	be	VBP
46545	2272	4	usually	usually	RB
46545	2272	5	maintained	maintain	VBN
46545	2272	6	for	for	IN
46545	2272	7	buildings	building	NNS
46545	2272	8	and	and	CC
46545	2272	9	machinery	machinery	NN
46545	2272	10	.	.	.
46545	2273	1	_	_	NNP
46545	2273	2	Reserves	Reserves	NNP
46545	2273	3	for	for	IN
46545	2273	4	Patents	Patents	NNPS
46545	2273	5	,	,	,
46545	2273	6	Franchise	Franchise	NNP
46545	2273	7	,	,	,
46545	2273	8	Goodwill	Goodwill	NNP
46545	2273	9	_	_	NNP
46545	2273	10	and	and	CC
46545	2273	11	similar	similar	JJ
46545	2273	12	fictitious	fictitious	JJ
46545	2273	13	assets	asset	NNS
46545	2273	14	.	.	.
46545	2274	1	An	an	DT
46545	2274	2	annual	annual	JJ
46545	2274	3	charge	charge	NN
46545	2274	4	of	of	IN
46545	2274	5	an	an	DT
46545	2274	6	amount	amount	NN
46545	2274	7	sufficient	sufficient	JJ
46545	2274	8	to	to	TO
46545	2274	9	extinguish	extinguish	VB
46545	2274	10	the	the	DT
46545	2274	11	value	value	NN
46545	2274	12	at	at	IN
46545	2274	13	which	which	WDT
46545	2274	14	the	the	DT
46545	2274	15	fictitious	fictitious	JJ
46545	2274	16	asset	asset	NN
46545	2274	17	has	have	VBZ
46545	2274	18	been	be	VBN
46545	2274	19	placed	place	VBN
46545	2274	20	on	on	IN
46545	2274	21	the	the	DT
46545	2274	22	books	book	NNS
46545	2274	23	.	.	.
46545	2275	1	_	_	NNP
46545	2275	2	Reserves	Reserves	NNP
46545	2275	3	for	for	IN
46545	2275	4	permanent	permanent	JJ
46545	2275	5	improvements	improvement	NNS
46545	2275	6	on	on	IN
46545	2275	7	leased	lease	VBN
46545	2275	8	property	property	NN
46545	2275	9	.	.	.
46545	2275	10	_	_	NNP
46545	2275	11	Permanent	permanent	JJ
46545	2275	12	buildings	building	NNS
46545	2275	13	,	,	,
46545	2275	14	title	title	VBP
46545	2275	15	to	to	TO
46545	2275	16	which	which	WDT
46545	2275	17	will	will	MD
46545	2275	18	revert	revert	VB
46545	2275	19	to	to	IN
46545	2275	20	the	the	DT
46545	2275	21	lessor	lessor	NN
46545	2275	22	at	at	IN
46545	2275	23	the	the	DT
46545	2275	24	expiration	expiration	NN
46545	2275	25	of	of	IN
46545	2275	26	the	the	DT
46545	2275	27	lease	lease	NN
46545	2275	28	,	,	,
46545	2275	29	are	be	VBP
46545	2275	30	sometimes	sometimes	RB
46545	2275	31	erected	erect	VBN
46545	2275	32	on	on	IN
46545	2275	33	leased	lease	VBN
46545	2275	34	property	property	NN
46545	2275	35	.	.	.
46545	2276	1	A	a	DT
46545	2276	2	reserve	reserve	NN
46545	2276	3	is	be	VBZ
46545	2276	4	created	create	VBN
46545	2276	5	to	to	TO
46545	2276	6	absorb	absorb	VB
46545	2276	7	the	the	DT
46545	2276	8	cost	cost	NN
46545	2276	9	of	of	IN
46545	2276	10	such	such	JJ
46545	2276	11	improvements	improvement	NNS
46545	2276	12	during	during	IN
46545	2276	13	the	the	DT
46545	2276	14	life	life	NN
46545	2276	15	of	of	IN
46545	2276	16	the	the	DT
46545	2276	17	lease	lease	NN
46545	2276	18	.	.	.
46545	2277	1	_	_	NNP
46545	2277	2	Reserves	Reserves	NNP
46545	2277	3	for	for	IN
46545	2277	4	buildings	building	NNS
46545	2277	5	in	in	IN
46545	2277	6	hazardous	hazardous	JJ
46545	2277	7	undertakings	undertaking	NNS
46545	2277	8	.	.	.
46545	2277	9	_	_	NNP
46545	2277	10	In	in	IN
46545	2277	11	certain	certain	JJ
46545	2277	12	lines	line	NNS
46545	2277	13	of	of	IN
46545	2277	14	business	business	NN
46545	2277	15	,	,	,
46545	2277	16	manufacturing	manufacturing	NN
46545	2277	17	plants	plant	NNS
46545	2277	18	are	be	VBP
46545	2277	19	erected	erect	VBN
46545	2277	20	with	with	IN
46545	2277	21	the	the	DT
46545	2277	22	expectation	expectation	NN
46545	2277	23	of	of	IN
46545	2277	24	having	have	VBG
46545	2277	25	a	a	DT
46545	2277	26	permanent	permanent	JJ
46545	2277	27	supply	supply	NN
46545	2277	28	of	of	IN
46545	2277	29	raw	raw	JJ
46545	2277	30	material	material	NN
46545	2277	31	.	.	.
46545	2278	1	If	if	IN
46545	2278	2	the	the	DT
46545	2278	3	supply	supply	NN
46545	2278	4	gives	give	VBZ
46545	2278	5	out	out	RP
46545	2278	6	,	,	,
46545	2278	7	the	the	DT
46545	2278	8	plant	plant	NN
46545	2278	9	may	may	MD
46545	2278	10	be	be	VB
46545	2278	11	valueless	valueless	JJ
46545	2278	12	for	for	IN
46545	2278	13	other	other	JJ
46545	2278	14	purposes	purpose	NNS
46545	2278	15	.	.	.
46545	2279	1	Examples	example	NNS
46545	2279	2	are	be	VBP
46545	2279	3	oil	oil	NN
46545	2279	4	wells	well	NNS
46545	2279	5	and	and	CC
46545	2279	6	mines	mine	NNS
46545	2279	7	.	.	.
46545	2280	1	A	a	DT
46545	2280	2	reserve	reserve	NN
46545	2280	3	is	be	VBZ
46545	2280	4	created	create	VBN
46545	2280	5	to	to	TO
46545	2280	6	absorb	absorb	VB
46545	2280	7	the	the	DT
46545	2280	8	cost	cost	NN
46545	2280	9	.	.	.
46545	2281	1	The	the	DT
46545	2281	2	reserve	reserve	NN
46545	2281	3	is	be	VBZ
46545	2281	4	coming	come	VBG
46545	2281	5	into	into	IN
46545	2281	6	more	more	JJR
46545	2281	7	general	general	JJ
46545	2281	8	use	use	NN
46545	2281	9	every	every	DT
46545	2281	10	year	year	NN
46545	2281	11	,	,	,
46545	2281	12	especially	especially	RB
46545	2281	13	by	by	IN
46545	2281	14	corporations	corporation	NNS
46545	2281	15	,	,	,
46545	2281	16	whose	whose	WP$
46545	2281	17	managers	manager	NNS
46545	2281	18	see	see	VBP
46545	2281	19	the	the	DT
46545	2281	20	necessity	necessity	NN
46545	2281	21	of	of	IN
46545	2281	22	providing	provide	VBG
46545	2281	23	for	for	IN
46545	2281	24	these	these	DT
46545	2281	25	contingencies	contingency	NNS
46545	2281	26	.	.	.
46545	2282	1	When	when	WRB
46545	2282	2	a	a	DT
46545	2282	3	machine	machine	NN
46545	2282	4	wears	wear	VBZ
46545	2282	5	out	out	RP
46545	2282	6	it	-PRON-	PRP
46545	2282	7	must	must	MD
46545	2282	8	be	be	VB
46545	2282	9	replaced	replace	VBN
46545	2282	10	.	.	.
46545	2283	1	If	if	IN
46545	2283	2	no	no	DT
46545	2283	3	reserve	reserve	NN
46545	2283	4	has	have	VBZ
46545	2283	5	been	be	VBN
46545	2283	6	created	create	VBN
46545	2283	7	,	,	,
46545	2283	8	the	the	DT
46545	2283	9	money	money	NN
46545	2283	10	for	for	IN
46545	2283	11	its	-PRON-	PRP$
46545	2283	12	replacement	replacement	NN
46545	2283	13	must	must	MD
46545	2283	14	come	come	VB
46545	2283	15	from	from	IN
46545	2283	16	current	current	JJ
46545	2283	17	earnings	earning	NNS
46545	2283	18	,	,	,
46545	2283	19	or	or	CC
46545	2283	20	be	be	VB
46545	2283	21	provided	provide	VBN
46545	2283	22	by	by	IN
46545	2283	23	borrowing	borrow	VBG
46545	2283	24	money	money	NN
46545	2283	25	or	or	CC
46545	2283	26	increasing	increase	VBG
46545	2283	27	capital	capital	NN
46545	2283	28	.	.	.
46545	2284	1	The	the	DT
46545	2284	2	better	well	JJR
46545	2284	3	plan	plan	NN
46545	2284	4	is	be	VBZ
46545	2284	5	to	to	TO
46545	2284	6	make	make	VB
46545	2284	7	provision	provision	NN
46545	2284	8	in	in	IN
46545	2284	9	advance	advance	NN
46545	2284	10	by	by	IN
46545	2284	11	creating	create	VBG
46545	2284	12	a	a	DT
46545	2284	13	reserve	reserve	NN
46545	2284	14	.	.	.
46545	2285	1	The	the	DT
46545	2285	2	amount	amount	NN
46545	2285	3	of	of	IN
46545	2285	4	the	the	DT
46545	2285	5	reserve	reserve	NN
46545	2285	6	should	should	MD
46545	2285	7	be	be	VB
46545	2285	8	the	the	DT
46545	2285	9	value	value	NN
46545	2285	10	of	of	IN
46545	2285	11	the	the	DT
46545	2285	12	asset	asset	NN
46545	2285	13	,	,	,
46545	2285	14	and	and	CC
46545	2285	15	the	the	DT
46545	2285	16	sum	sum	NN
46545	2285	17	set	set	VBN
46545	2285	18	aside	aside	RB
46545	2285	19	annually	annually	RB
46545	2285	20	should	should	MD
46545	2285	21	be	be	VB
46545	2285	22	sufficient	sufficient	JJ
46545	2285	23	to	to	TO
46545	2285	24	equal	equal	VB
46545	2285	25	the	the	DT
46545	2285	26	value	value	NN
46545	2285	27	of	of	IN
46545	2285	28	the	the	DT
46545	2285	29	asset	asset	NN
46545	2285	30	at	at	IN
46545	2285	31	the	the	DT
46545	2285	32	end	end	NN
46545	2285	33	of	of	IN
46545	2285	34	its	-PRON-	PRP$
46545	2285	35	estimated	estimate	VBN
46545	2285	36	life	life	NN
46545	2285	37	.	.	.
46545	2286	1	To	to	TO
46545	2286	2	illustrate	illustrate	VB
46545	2286	3	,	,	,
46545	2286	4	if	if	IN
46545	2286	5	a	a	DT
46545	2286	6	machine	machine	NN
46545	2286	7	is	be	VBZ
46545	2286	8	estimated	estimate	VBN
46545	2286	9	to	to	TO
46545	2286	10	last	last	JJ
46545	2286	11	10	10	CD
46545	2286	12	years	year	NNS
46545	2286	13	,	,	,
46545	2286	14	the	the	DT
46545	2286	15	annual	annual	JJ
46545	2286	16	reserve	reserve	NN
46545	2286	17	for	for	IN
46545	2286	18	depreciation	depreciation	NN
46545	2286	19	should	should	MD
46545	2286	20	be	be	VB
46545	2286	21	10	10	CD
46545	2286	22	%	%	NN
46545	2286	23	of	of	IN
46545	2286	24	its	-PRON-	PRP$
46545	2286	25	cost	cost	NN
46545	2286	26	.	.	.
46545	2287	1	The	the	DT
46545	2287	2	reserve	reserve	NN
46545	2287	3	is	be	VBZ
46545	2287	4	carried	carry	VBN
46545	2287	5	on	on	IN
46545	2287	6	the	the	DT
46545	2287	7	books	book	NNS
46545	2287	8	as	as	IN
46545	2287	9	a	a	DT
46545	2287	10	liability	liability	NN
46545	2287	11	and	and	CC
46545	2287	12	is	be	VBZ
46545	2287	13	an	an	DT
46545	2287	14	off	off	RB
46545	2287	15	-	-	HYPH
46545	2287	16	set	set	NN
46545	2287	17	to	to	IN
46545	2287	18	the	the	DT
46545	2287	19	asset	asset	NN
46545	2287	20	which	which	WDT
46545	2287	21	it	-PRON-	PRP
46545	2287	22	is	be	VBZ
46545	2287	23	to	to	TO
46545	2287	24	replace	replace	VB
46545	2287	25	.	.	.
46545	2288	1	If	if	IN
46545	2288	2	we	-PRON-	PRP
46545	2288	3	were	be	VBD
46545	2288	4	to	to	TO
46545	2288	5	prepare	prepare	VB
46545	2288	6	a	a	DT
46545	2288	7	statement	statement	NN
46545	2288	8	of	of	IN
46545	2288	9	the	the	DT
46545	2288	10	value	value	NN
46545	2288	11	of	of	IN
46545	2288	12	machinery	machinery	NN
46545	2288	13	as	as	IN
46545	2288	14	shown	show	VBN
46545	2288	15	by	by	IN
46545	2288	16	the	the	DT
46545	2288	17	books	book	NNS
46545	2288	18	we	-PRON-	PRP
46545	2288	19	would	would	MD
46545	2288	20	state	state	VB
46545	2288	21	it	-PRON-	PRP
46545	2288	22	in	in	IN
46545	2288	23	this	this	DT
46545	2288	24	form--	form--	NNP
46545	2288	25	Machinery	Machinery	NNP
46545	2288	26	$	$	$
46545	2288	27	20,000	20,000	CD
46545	2288	28	Less	Less	JJR
46545	2288	29	reserve	reserve	NN
46545	2288	30	for	for	IN
46545	2288	31	depreciation	depreciation	NN
46545	2288	32	2,000	2,000	CD
46545	2288	33	--------	--------	NFP
46545	2288	34	$	$	$
46545	2288	35	18,000	18,000	CD
46545	2288	36	This	this	DT
46545	2288	37	shows	show	VBZ
46545	2288	38	the	the	DT
46545	2288	39	exact	exact	JJ
46545	2288	40	amount	amount	NN
46545	2288	41	at	at	IN
46545	2288	42	which	which	WDT
46545	2288	43	this	this	DT
46545	2288	44	asset	asset	NN
46545	2288	45	is	be	VBZ
46545	2288	46	valued	value	VBN
46545	2288	47	.	.	.
46545	2289	1	Taking	take	VBG
46545	2289	2	the	the	DT
46545	2289	3	illustration	illustration	NN
46545	2289	4	referred	refer	VBN
46545	2289	5	to	to	IN
46545	2289	6	--	--	:
46545	2289	7	at	at	IN
46545	2289	8	the	the	DT
46545	2289	9	end	end	NN
46545	2289	10	of	of	IN
46545	2289	11	10	10	CD
46545	2289	12	years	year	NNS
46545	2289	13	the	the	DT
46545	2289	14	liability	liability	NN
46545	2289	15	_	_	NNP
46545	2289	16	reserve	reserve	NN
46545	2289	17	for	for	IN
46545	2289	18	depreciation	depreciation	NN
46545	2289	19	_	_	NNP
46545	2289	20	will	will	MD
46545	2289	21	equal	equal	VB
46545	2289	22	the	the	DT
46545	2289	23	asset	asset	NN
46545	2289	24	_	_	NNP
46545	2289	25	machinery	machinery	NN
46545	2289	26	_	_	NNP
46545	2289	27	,	,	,
46545	2289	28	and	and	CC
46545	2289	29	the	the	DT
46545	2289	30	funds	fund	NNS
46545	2289	31	which	which	WDT
46545	2289	32	have	have	VBP
46545	2289	33	been	be	VBN
46545	2289	34	reserved	reserve	VBN
46545	2289	35	from	from	IN
46545	2289	36	profits	profit	NNS
46545	2289	37	during	during	IN
46545	2289	38	the	the	DT
46545	2289	39	past	past	JJ
46545	2289	40	10	10	CD
46545	2289	41	years	year	NNS
46545	2289	42	will	will	MD
46545	2289	43	be	be	VB
46545	2289	44	available	available	JJ
46545	2289	45	for	for	IN
46545	2289	46	the	the	DT
46545	2289	47	purchase	purchase	NN
46545	2289	48	of	of	IN
46545	2289	49	new	new	JJ
46545	2289	50	machinery	machinery	NN
46545	2289	51	.	.	.
46545	2290	1	=	=	NFP
46545	2290	2	45	45	CD
46545	2290	3	.	.	.
46545	2291	1	Reserve	reserve	VB
46545	2291	2	Funds.=	Funds.=	NNP
46545	2291	3	A	a	DT
46545	2291	4	term	term	NN
46545	2291	5	frequently	frequently	RB
46545	2291	6	used	use	VBN
46545	2291	7	to	to	TO
46545	2291	8	designate	designate	VB
46545	2291	9	a	a	DT
46545	2291	10	reserve	reserve	NN
46545	2291	11	created	create	VBN
46545	2291	12	for	for	IN
46545	2291	13	a	a	DT
46545	2291	14	certain	certain	JJ
46545	2291	15	purpose	purpose	NN
46545	2291	16	is	be	VBZ
46545	2291	17	reserve	reserve	NN
46545	2291	18	fund	fund	NN
46545	2291	19	.	.	.
46545	2292	1	This	this	DT
46545	2292	2	term	term	NN
46545	2292	3	is	be	VBZ
46545	2292	4	somewhat	somewhat	RB
46545	2292	5	confusing	confusing	JJ
46545	2292	6	for	for	IN
46545	2292	7	when	when	WRB
46545	2292	8	we	-PRON-	PRP
46545	2292	9	speak	speak	VBP
46545	2292	10	of	of	IN
46545	2292	11	a	a	DT
46545	2292	12	_	_	NNP
46545	2292	13	fund	fund	NN
46545	2292	14	_	_	NNP
46545	2292	15	we	-PRON-	PRP
46545	2292	16	are	be	VBP
46545	2292	17	more	more	RBR
46545	2292	18	likely	likely	JJ
46545	2292	19	to	to	TO
46545	2292	20	think	think	VB
46545	2292	21	of	of	IN
46545	2292	22	it	-PRON-	PRP
46545	2292	23	as	as	IN
46545	2292	24	an	an	DT
46545	2292	25	asset	asset	NN
46545	2292	26	than	than	IN
46545	2292	27	as	as	IN
46545	2292	28	a	a	DT
46545	2292	29	liability	liability	NN
46545	2292	30	.	.	.
46545	2293	1	When	when	WRB
46545	2293	2	the	the	DT
46545	2293	3	principle	principle	JJ
46545	2293	4	underlying	underlie	VBG
46545	2293	5	reserves	reserve	NNS
46545	2293	6	is	be	VBZ
46545	2293	7	thoroughly	thoroughly	RB
46545	2293	8	understood	understand	VBN
46545	2293	9	,	,	,
46545	2293	10	however	however	RB
46545	2293	11	,	,	,
46545	2293	12	it	-PRON-	PRP
46545	2293	13	is	be	VBZ
46545	2293	14	readily	readily	RB
46545	2293	15	seen	see	VBN
46545	2293	16	that	that	IN
46545	2293	17	the	the	DT
46545	2293	18	use	use	NN
46545	2293	19	of	of	IN
46545	2293	20	the	the	DT
46545	2293	21	term	term	NN
46545	2293	22	_	_	NNP
46545	2293	23	reserve	reserve	NNP
46545	2293	24	fund	fund	NNP
46545	2293	25	_	_	NNP
46545	2293	26	is	be	VBZ
46545	2293	27	merely	merely	RB
46545	2293	28	a	a	DT
46545	2293	29	question	question	NN
46545	2293	30	of	of	IN
46545	2293	31	the	the	DT
46545	2293	32	use	use	NN
46545	2293	33	of	of	IN
46545	2293	34	English	English	NNP
46545	2293	35	and	and	CC
46545	2293	36	does	do	VBZ
46545	2293	37	not	not	RB
46545	2293	38	affect	affect	VB
46545	2293	39	the	the	DT
46545	2293	40	principle	principle	NN
46545	2293	41	.	.	.
46545	2294	1	A	a	DT
46545	2294	2	reserve	reserve	NN
46545	2294	3	or	or	CC
46545	2294	4	_	_	NNP
46545	2294	5	reserve	reserve	NNP
46545	2294	6	fund	fund	NNP
46545	2294	7	_	_	NNP
46545	2294	8	is	be	VBZ
46545	2294	9	a	a	DT
46545	2294	10	nominal	nominal	JJ
46545	2294	11	liability	liability	NN
46545	2294	12	artificially	artificially	RB
46545	2294	13	created	create	VBN
46545	2294	14	to	to	IN
46545	2294	15	off	off	RB
46545	2294	16	-	-	HYPH
46545	2294	17	set	set	VB
46545	2294	18	a	a	DT
46545	2294	19	decrease	decrease	NN
46545	2294	20	in	in	IN
46545	2294	21	value	value	NN
46545	2294	22	of	of	IN
46545	2294	23	an	an	DT
46545	2294	24	asset	asset	NN
46545	2294	25	.	.	.
46545	2295	1	On	on	IN
46545	2295	2	the	the	DT
46545	2295	3	principle	principle	NN
46545	2295	4	that	that	IN
46545	2295	5	an	an	DT
46545	2295	6	increase	increase	NN
46545	2295	7	of	of	IN
46545	2295	8	liabilities	liability	NNS
46545	2295	9	represents	represent	VBZ
46545	2295	10	a	a	DT
46545	2295	11	loss	loss	NN
46545	2295	12	,	,	,
46545	2295	13	the	the	DT
46545	2295	14	amount	amount	NN
46545	2295	15	reserved	reserve	VBD
46545	2295	16	each	each	DT
46545	2295	17	year	year	NN
46545	2295	18	represents	represent	VBZ
46545	2295	19	a	a	DT
46545	2295	20	loss	loss	NN
46545	2295	21	,	,	,
46545	2295	22	but	but	CC
46545	2295	23	since	since	IN
46545	2295	24	the	the	DT
46545	2295	25	liability	liability	NN
46545	2295	26	created	create	VBN
46545	2295	27	is	be	VBZ
46545	2295	28	not	not	RB
46545	2295	29	a	a	DT
46545	2295	30	real	real	JJ
46545	2295	31	but	but	CC
46545	2295	32	a	a	DT
46545	2295	33	nominal	nominal	JJ
46545	2295	34	liability	liability	NN
46545	2295	35	it	-PRON-	PRP
46545	2295	36	does	do	VBZ
46545	2295	37	not	not	RB
46545	2295	38	affect	affect	VB
46545	2295	39	the	the	DT
46545	2295	40	real	real	JJ
46545	2295	41	assets	asset	NNS
46545	2295	42	of	of	IN
46545	2295	43	the	the	DT
46545	2295	44	business	business	NN
46545	2295	45	.	.	.
46545	2296	1	=	=	NFP
46545	2296	2	46	46	CD
46545	2296	3	.	.	.
46545	2297	1	Sinking	sink	VBG
46545	2297	2	Funds.=	Funds.=	NNP
46545	2297	3	A	a	DT
46545	2297	4	sinking	sinking	NN
46545	2297	5	fund	fund	NN
46545	2297	6	is	be	VBZ
46545	2297	7	an	an	DT
46545	2297	8	amount	amount	NN
46545	2297	9	set	set	VBN
46545	2297	10	aside	aside	RB
46545	2297	11	out	out	IN
46545	2297	12	of	of	IN
46545	2297	13	profits	profit	NNS
46545	2297	14	to	to	TO
46545	2297	15	meet	meet	VB
46545	2297	16	an	an	DT
46545	2297	17	anticipated	anticipate	VBN
46545	2297	18	liability	liability	NN
46545	2297	19	,	,	,
46545	2297	20	or	or	CC
46545	2297	21	an	an	DT
46545	2297	22	obligation	obligation	NN
46545	2297	23	which	which	WDT
46545	2297	24	is	be	VBZ
46545	2297	25	to	to	TO
46545	2297	26	fall	fall	VB
46545	2297	27	due	due	IN
46545	2297	28	at	at	IN
46545	2297	29	some	some	DT
46545	2297	30	future	future	JJ
46545	2297	31	date	date	NN
46545	2297	32	.	.	.
46545	2298	1	Sinking	sink	VBG
46545	2298	2	funds	fund	NNS
46545	2298	3	are	be	VBP
46545	2298	4	set	set	VBN
46545	2298	5	aside	aside	RB
46545	2298	6	for	for	IN
46545	2298	7	such	such	JJ
46545	2298	8	purposes	purpose	NNS
46545	2298	9	as	as	IN
46545	2298	10	the	the	DT
46545	2298	11	payment	payment	NN
46545	2298	12	of	of	IN
46545	2298	13	bonds	bond	NNS
46545	2298	14	at	at	IN
46545	2298	15	maturity	maturity	NN
46545	2298	16	,	,	,
46545	2298	17	mortgages	mortgage	NNS
46545	2298	18	,	,	,
46545	2298	19	etc	etc	FW
46545	2298	20	.	.	.
46545	2299	1	The	the	DT
46545	2299	2	sinking	sinking	NN
46545	2299	3	fund	fund	NN
46545	2299	4	is	be	VBZ
46545	2299	5	the	the	DT
46545	2299	6	amount	amount	NN
46545	2299	7	which	which	WDT
46545	2299	8	,	,	,
46545	2299	9	invested	invest	VBN
46545	2299	10	at	at	IN
46545	2299	11	compound	compound	NN
46545	2299	12	interest	interest	NN
46545	2299	13	,	,	,
46545	2299	14	will	will	MD
46545	2299	15	produce	produce	VB
46545	2299	16	the	the	DT
46545	2299	17	desired	desire	VBN
46545	2299	18	amount	amount	NN
46545	2299	19	at	at	IN
46545	2299	20	the	the	DT
46545	2299	21	end	end	NN
46545	2299	22	of	of	IN
46545	2299	23	the	the	DT
46545	2299	24	period	period	NN
46545	2299	25	.	.	.
46545	2300	1	A	a	DT
46545	2300	2	sinking	sink	VBG
46545	2300	3	fund	fund	NN
46545	2300	4	is	be	VBZ
46545	2300	5	an	an	DT
46545	2300	6	asset	asset	NN
46545	2300	7	and	and	CC
46545	2300	8	may	may	MD
46545	2300	9	or	or	CC
46545	2300	10	may	may	MD
46545	2300	11	not	not	RB
46545	2300	12	be	be	VB
46545	2300	13	withdrawn	withdraw	VBN
46545	2300	14	from	from	IN
46545	2300	15	the	the	DT
46545	2300	16	business	business	NN
46545	2300	17	.	.	.
46545	2301	1	Frequently	frequently	RB
46545	2301	2	a	a	DT
46545	2301	3	sinking	sink	VBG
46545	2301	4	fund	fund	NN
46545	2301	5	is	be	VBZ
46545	2301	6	invested	invest	VBN
46545	2301	7	in	in	IN
46545	2301	8	securities	security	NNS
46545	2301	9	,	,	,
46545	2301	10	such	such	JJ
46545	2301	11	as	as	IN
46545	2301	12	government	government	NN
46545	2301	13	bonds	bond	NNS
46545	2301	14	,	,	,
46545	2301	15	which	which	WDT
46545	2301	16	are	be	VBP
46545	2301	17	placed	place	VBN
46545	2301	18	in	in	IN
46545	2301	19	the	the	DT
46545	2301	20	hands	hand	NNS
46545	2301	21	of	of	IN
46545	2301	22	a	a	DT
46545	2301	23	trustee	trustee	NN
46545	2301	24	,	,	,
46545	2301	25	thus	thus	RB
46545	2301	26	insuring	insure	VBG
46545	2301	27	against	against	IN
46545	2301	28	the	the	DT
46545	2301	29	withdrawal	withdrawal	NN
46545	2301	30	of	of	IN
46545	2301	31	the	the	DT
46545	2301	32	funds	fund	NNS
46545	2301	33	from	from	IN
46545	2301	34	actual	actual	JJ
46545	2301	35	use	use	NN
46545	2301	36	in	in	IN
46545	2301	37	the	the	DT
46545	2301	38	business	business	NN
46545	2301	39	.	.	.
46545	2302	1	Unlike	unlike	IN
46545	2302	2	a	a	DT
46545	2302	3	reserve	reserve	NN
46545	2302	4	,	,	,
46545	2302	5	a	a	DT
46545	2302	6	sinking	sink	VBG
46545	2302	7	fund	fund	NN
46545	2302	8	has	have	VBZ
46545	2302	9	no	no	DT
46545	2302	10	effect	effect	NN
46545	2302	11	on	on	IN
46545	2302	12	the	the	DT
46545	2302	13	apparent	apparent	JJ
46545	2302	14	profits	profit	NNS
46545	2302	15	of	of	IN
46545	2302	16	the	the	DT
46545	2302	17	period	period	NN
46545	2302	18	in	in	IN
46545	2302	19	which	which	WDT
46545	2302	20	it	-PRON-	PRP
46545	2302	21	is	be	VBZ
46545	2302	22	created	create	VBN
46545	2302	23	.	.	.
46545	2303	1	It	-PRON-	PRP
46545	2303	2	does	do	VBZ
46545	2303	3	,	,	,
46545	2303	4	however	however	RB
46545	2303	5	,	,	,
46545	2303	6	tie	tie	VB
46545	2303	7	up	up	RP
46545	2303	8	or	or	CC
46545	2303	9	render	render	VB
46545	2303	10	unavailable	unavailable	JJ
46545	2303	11	for	for	IN
46545	2303	12	dividends	dividend	NNS
46545	2303	13	a	a	DT
46545	2303	14	certain	certain	JJ
46545	2303	15	part	part	NN
46545	2303	16	of	of	IN
46545	2303	17	those	those	DT
46545	2303	18	profits	profit	NNS
46545	2303	19	.	.	.
46545	2304	1	Whether	whether	IN
46545	2304	2	or	or	CC
46545	2304	3	not	not	RB
46545	2304	4	it	-PRON-	PRP
46545	2304	5	is	be	VBZ
46545	2304	6	carried	carry	VBN
46545	2304	7	on	on	IN
46545	2304	8	the	the	DT
46545	2304	9	books	book	NNS
46545	2304	10	in	in	IN
46545	2304	11	a	a	DT
46545	2304	12	separate	separate	JJ
46545	2304	13	account	account	NN
46545	2304	14	,	,	,
46545	2304	15	a	a	DT
46545	2304	16	sinking	sink	VBG
46545	2304	17	fund	fund	NN
46545	2304	18	is	be	VBZ
46545	2304	19	a	a	DT
46545	2304	20	part	part	NN
46545	2304	21	of	of	IN
46545	2304	22	the	the	DT
46545	2304	23	surplus	surplus	NN
46545	2304	24	of	of	IN
46545	2304	25	a	a	DT
46545	2304	26	business	business	NN
46545	2304	27	.	.	.
46545	2305	1	=	=	NFP
46545	2305	2	47	47	CD
46545	2305	3	.	.	.
46545	2306	1	Computing	compute	VBG
46545	2306	2	Sinking	Sinking	NNP
46545	2306	3	Funds.=	funds.=	NN
46545	2306	4	The	the	DT
46545	2306	5	amount	amount	NN
46545	2306	6	necessary	necessary	JJ
46545	2306	7	to	to	TO
46545	2306	8	set	set	VB
46545	2306	9	aside	aside	RB
46545	2306	10	at	at	IN
46545	2306	11	the	the	DT
46545	2306	12	end	end	NN
46545	2306	13	of	of	IN
46545	2306	14	the	the	DT
46545	2306	15	year	year	NN
46545	2306	16	to	to	TO
46545	2306	17	provide	provide	VB
46545	2306	18	a	a	DT
46545	2306	19	given	give	VBN
46545	2306	20	sum	sum	NN
46545	2306	21	in	in	IN
46545	2306	22	a	a	DT
46545	2306	23	stipulated	stipulate	VBN
46545	2306	24	number	number	NN
46545	2306	25	of	of	IN
46545	2306	26	years	year	NNS
46545	2306	27	at	at	IN
46545	2306	28	a	a	DT
46545	2306	29	stated	state	VBN
46545	2306	30	rate	rate	NN
46545	2306	31	of	of	IN
46545	2306	32	interest	interest	NN
46545	2306	33	,	,	,
46545	2306	34	compounded	compound	VBD
46545	2306	35	annually	annually	RB
46545	2306	36	,	,	,
46545	2306	37	may	may	MD
46545	2306	38	be	be	VB
46545	2306	39	found	find	VBN
46545	2306	40	as	as	IN
46545	2306	41	follows	follow	VBZ
46545	2306	42	:	:	:
46545	2306	43	Divide	divide	VB
46545	2306	44	the	the	DT
46545	2306	45	interest	interest	NN
46545	2306	46	for	for	IN
46545	2306	47	one	one	CD
46545	2306	48	year	year	NN
46545	2306	49	upon	upon	IN
46545	2306	50	the	the	DT
46545	2306	51	sum	sum	NN
46545	2306	52	to	to	TO
46545	2306	53	be	be	VB
46545	2306	54	accumulated	accumulate	VBN
46545	2306	55	by	by	IN
46545	2306	56	the	the	DT
46545	2306	57	compound	compound	NN
46545	2306	58	interest	interest	NN
46545	2306	59	upon	upon	IN
46545	2306	60	$	$	$
46545	2306	61	1.00	1.00	CD
46545	2306	62	for	for	IN
46545	2306	63	the	the	DT
46545	2306	64	stipulated	stipulate	VBN
46545	2306	65	time	time	NN
46545	2306	66	.	.	.
46545	2307	1	The	the	DT
46545	2307	2	result	result	NN
46545	2307	3	will	will	MD
46545	2307	4	be	be	VB
46545	2307	5	the	the	DT
46545	2307	6	amount	amount	NN
46545	2307	7	necessary	necessary	JJ
46545	2307	8	to	to	TO
46545	2307	9	invest	invest	VB
46545	2307	10	at	at	IN
46545	2307	11	the	the	DT
46545	2307	12	end	end	NN
46545	2307	13	of	of	IN
46545	2307	14	each	each	DT
46545	2307	15	year	year	NN
46545	2307	16	.	.	.
46545	2308	1	If	if	IN
46545	2308	2	the	the	DT
46545	2308	3	amount	amount	NN
46545	2308	4	is	be	VBZ
46545	2308	5	to	to	TO
46545	2308	6	be	be	VB
46545	2308	7	invested	invest	VBN
46545	2308	8	at	at	IN
46545	2308	9	the	the	DT
46545	2308	10	beginning	beginning	NN
46545	2308	11	of	of	IN
46545	2308	12	the	the	DT
46545	2308	13	year	year	NN
46545	2308	14	,	,	,
46545	2308	15	divide	divide	VB
46545	2308	16	the	the	DT
46545	2308	17	result	result	NN
46545	2308	18	obtained	obtain	VBN
46545	2308	19	as	as	IN
46545	2308	20	above	above	RB
46545	2308	21	by	by	IN
46545	2308	22	the	the	DT
46545	2308	23	amount	amount	NN
46545	2308	24	of	of	IN
46545	2308	25	$	$	$
46545	2308	26	1.00	1.00	CD
46545	2308	27	for	for	IN
46545	2308	28	one	one	CD
46545	2308	29	year	year	NN
46545	2308	30	.	.	.
46545	2309	1	_	_	NNP
46545	2309	2	Example	Example	NNP
46545	2309	3	.	.	.
46545	2309	4	_	_	NNP
46545	2309	5	To	to	TO
46545	2309	6	provide	provide	VB
46545	2309	7	for	for	IN
46545	2309	8	payment	payment	NN
46545	2309	9	of	of	IN
46545	2309	10	$	$	$
46545	2309	11	50,000.00	50,000.00	CD
46545	2309	12	at	at	IN
46545	2309	13	the	the	DT
46545	2309	14	end	end	NN
46545	2309	15	of	of	IN
46545	2309	16	15	15	CD
46545	2309	17	years	year	NNS
46545	2309	18	,	,	,
46545	2309	19	what	what	WDT
46545	2309	20	amount	amount	NN
46545	2309	21	must	must	MD
46545	2309	22	be	be	VB
46545	2309	23	put	put	VBN
46545	2309	24	into	into	IN
46545	2309	25	a	a	DT
46545	2309	26	sinking	sink	VBG
46545	2309	27	fund	fund	NN
46545	2309	28	at	at	IN
46545	2309	29	the	the	DT
46545	2309	30	end	end	NN
46545	2309	31	of	of	IN
46545	2309	32	each	each	DT
46545	2309	33	year	year	NN
46545	2309	34	,	,	,
46545	2309	35	if	if	IN
46545	2309	36	the	the	DT
46545	2309	37	fund	fund	NN
46545	2309	38	is	be	VBZ
46545	2309	39	invested	invest	VBN
46545	2309	40	to	to	TO
46545	2309	41	earn	earn	VB
46545	2309	42	3	3	CD
46545	2309	43	%	%	NN
46545	2309	44	compound	compound	NN
46545	2309	45	interest	interest	NN
46545	2309	46	?	?	.
46545	2310	1	Interest	interest	NN
46545	2310	2	on	on	IN
46545	2310	3	$	$	$
46545	2310	4	50,000.00	50,000.00	CD
46545	2310	5	for	for	IN
46545	2310	6	1	1	CD
46545	2310	7	year	year	NN
46545	2310	8	at	at	IN
46545	2310	9	3	3	CD
46545	2310	10	%	%	NN
46545	2310	11	is	be	VBZ
46545	2310	12	$	$	$
46545	2310	13	1,500.00	1,500.00	CD
46545	2310	14	.	.	.
46545	2311	1	Compound	compound	JJ
46545	2311	2	interest	interest	NN
46545	2311	3	on	on	IN
46545	2311	4	$	$	$
46545	2311	5	1.00	1.00	CD
46545	2311	6	for	for	IN
46545	2311	7	15	15	CD
46545	2311	8	years	year	NNS
46545	2311	9	at	at	IN
46545	2311	10	3	3	CD
46545	2311	11	%	%	NN
46545	2311	12	is	be	VBZ
46545	2311	13	.55797	.55797	.
46545	2311	14	.	.	.
46545	2312	1	Dividing	divide	VBG
46545	2312	2	$	$	$
46545	2312	3	1,500.00	1,500.00	CD
46545	2312	4	by	by	IN
46545	2312	5	.55797	.55797	NNP
46545	2312	6	gives	give	VBZ
46545	2312	7	$	$	$
46545	2312	8	2,688.32	2,688.32	CD
46545	2312	9	,	,	,
46545	2312	10	the	the	DT
46545	2312	11	amount	amount	NN
46545	2312	12	necessary	necessary	JJ
46545	2312	13	to	to	TO
46545	2312	14	put	put	VB
46545	2312	15	into	into	IN
46545	2312	16	the	the	DT
46545	2312	17	fund	fund	NN
46545	2312	18	annually	annually	RB
46545	2312	19	.	.	.
46545	2313	1	If	if	IN
46545	2313	2	this	this	DT
46545	2313	3	amount	amount	NN
46545	2313	4	is	be	VBZ
46545	2313	5	to	to	TO
46545	2313	6	be	be	VB
46545	2313	7	invested	invest	VBN
46545	2313	8	at	at	IN
46545	2313	9	the	the	DT
46545	2313	10	beginning	beginning	NN
46545	2313	11	of	of	IN
46545	2313	12	each	each	DT
46545	2313	13	year	year	NN
46545	2313	14	,	,	,
46545	2313	15	divide	divide	VB
46545	2313	16	the	the	DT
46545	2313	17	above	above	JJ
46545	2313	18	result	result	NN
46545	2313	19	(	(	-LRB-
46545	2313	20	$	$	$
46545	2313	21	2,688.32	2,688.32	CD
46545	2313	22	)	)	-RRB-
46545	2313	23	by	by	IN
46545	2313	24	$	$	$
46545	2313	25	1.03	1.03	CD
46545	2313	26	(	(	-LRB-
46545	2313	27	the	the	DT
46545	2313	28	amount	amount	NN
46545	2313	29	of	of	IN
46545	2313	30	$	$	$
46545	2313	31	1.00	1.00	CD
46545	2313	32	for	for	IN
46545	2313	33	one	one	CD
46545	2313	34	year	year	NN
46545	2313	35	at	at	IN
46545	2313	36	3	3	CD
46545	2313	37	%	%	NN
46545	2313	38	)	)	-RRB-
46545	2313	39	and	and	CC
46545	2313	40	we	-PRON-	PRP
46545	2313	41	obtain	obtain	VBP
46545	2313	42	$	$	$
46545	2313	43	2,610.02	2,610.02	CD
46545	2313	44	the	the	DT
46545	2313	45	amount	amount	NN
46545	2313	46	needed	need	VBN
46545	2313	47	.	.	.
46545	2314	1	BONDS	bond	NNS
46545	2314	2	=	=	SYM
46545	2314	3	48.=	48.=	NN
46545	2314	4	In	in	IN
46545	2314	5	the	the	DT
46545	2314	6	sense	sense	NN
46545	2314	7	here	here	RB
46545	2314	8	used	use	VBD
46545	2314	9	a	a	DT
46545	2314	10	_	_	NNP
46545	2314	11	bond	bond	NN
46545	2314	12	_	_	NNP
46545	2314	13	is	be	VBZ
46545	2314	14	the	the	DT
46545	2314	15	written	write	VBN
46545	2314	16	obligation	obligation	NN
46545	2314	17	of	of	IN
46545	2314	18	a	a	DT
46545	2314	19	corporation	corporation	NN
46545	2314	20	to	to	TO
46545	2314	21	pay	pay	VB
46545	2314	22	a	a	DT
46545	2314	23	certain	certain	JJ
46545	2314	24	amount	amount	NN
46545	2314	25	at	at	IN
46545	2314	26	a	a	DT
46545	2314	27	specified	specify	VBN
46545	2314	28	future	future	JJ
46545	2314	29	date	date	NN
46545	2314	30	.	.	.
46545	2315	1	Bonds	bond	NNS
46545	2315	2	are	be	VBP
46545	2315	3	usually	usually	RB
46545	2315	4	secured	secure	VBN
46545	2315	5	by	by	IN
46545	2315	6	a	a	DT
46545	2315	7	mortgage	mortgage	NN
46545	2315	8	on	on	IN
46545	2315	9	all	all	DT
46545	2315	10	or	or	CC
46545	2315	11	a	a	DT
46545	2315	12	part	part	NN
46545	2315	13	of	of	IN
46545	2315	14	the	the	DT
46545	2315	15	property	property	NN
46545	2315	16	of	of	IN
46545	2315	17	the	the	DT
46545	2315	18	corporation	corporation	NN
46545	2315	19	.	.	.
46545	2316	1	A	a	DT
46545	2316	2	bond	bond	NN
46545	2316	3	issue	issue	NN
46545	2316	4	is	be	VBZ
46545	2316	5	a	a	DT
46545	2316	6	favorite	favorite	JJ
46545	2316	7	method	method	NN
46545	2316	8	of	of	IN
46545	2316	9	borrowing	borrow	VBG
46545	2316	10	money	money	NN
46545	2316	11	with	with	IN
46545	2316	12	corporations	corporation	NNS
46545	2316	13	.	.	.
46545	2317	1	Bonds	bond	NNS
46545	2317	2	can	can	MD
46545	2317	3	be	be	VB
46545	2317	4	issued	issue	VBN
46545	2317	5	in	in	IN
46545	2317	6	any	any	DT
46545	2317	7	denomination	denomination	NN
46545	2317	8	,	,	,
46545	2317	9	and	and	CC
46545	2317	10	by	by	IN
46545	2317	11	reason	reason	NN
46545	2317	12	of	of	IN
46545	2317	13	this	this	DT
46545	2317	14	a	a	DT
46545	2317	15	loan	loan	NN
46545	2317	16	can	can	MD
46545	2317	17	be	be	VB
46545	2317	18	distributed	distribute	VBN
46545	2317	19	among	among	IN
46545	2317	20	a	a	DT
46545	2317	21	large	large	JJ
46545	2317	22	number	number	NN
46545	2317	23	of	of	IN
46545	2317	24	investors	investor	NNS
46545	2317	25	.	.	.
46545	2318	1	Being	be	VBG
46545	2318	2	secured	secure	VBN
46545	2318	3	by	by	IN
46545	2318	4	mortgage	mortgage	NN
46545	2318	5	on	on	IN
46545	2318	6	the	the	DT
46545	2318	7	company	company	NN
46545	2318	8	's	's	POS
46545	2318	9	property	property	NN
46545	2318	10	the	the	DT
46545	2318	11	bonds	bond	NNS
46545	2318	12	of	of	IN
46545	2318	13	a	a	DT
46545	2318	14	corporation	corporation	NN
46545	2318	15	are	be	VBP
46545	2318	16	very	very	RB
46545	2318	17	frequently	frequently	RB
46545	2318	18	more	more	RBR
46545	2318	19	desirable	desirable	JJ
46545	2318	20	investments	investment	NNS
46545	2318	21	than	than	IN
46545	2318	22	its	-PRON-	PRP$
46545	2318	23	stocks	stock	NNS
46545	2318	24	.	.	.
46545	2319	1	Interest	interest	NN
46545	2319	2	on	on	IN
46545	2319	3	bonds	bond	NNS
46545	2319	4	must	must	MD
46545	2319	5	be	be	VB
46545	2319	6	paid	pay	VBN
46545	2319	7	before	before	IN
46545	2319	8	dividends	dividend	NNS
46545	2319	9	can	can	MD
46545	2319	10	be	be	VB
46545	2319	11	declared	declare	VBN
46545	2319	12	.	.	.
46545	2320	1	Bonds	bond	NNS
46545	2320	2	can	can	MD
46545	2320	3	only	only	RB
46545	2320	4	be	be	VB
46545	2320	5	issued	issue	VBN
46545	2320	6	with	with	IN
46545	2320	7	the	the	DT
46545	2320	8	consent	consent	NN
46545	2320	9	of	of	IN
46545	2320	10	the	the	DT
46545	2320	11	holders	holder	NNS
46545	2320	12	of	of	IN
46545	2320	13	a	a	DT
46545	2320	14	certain	certain	JJ
46545	2320	15	per	per	IN
46545	2320	16	cent	cent	NN
46545	2320	17	of	of	IN
46545	2320	18	the	the	DT
46545	2320	19	stock	stock	NN
46545	2320	20	.	.	.
46545	2321	1	=	=	NFP
46545	2321	2	49.=	49.=	CD
46545	2321	3	_	_	NNP
46545	2321	4	Classes	Classes	NNPS
46545	2321	5	of	of	IN
46545	2321	6	Bonds	Bonds	NNP
46545	2321	7	.	.	.
46545	2321	8	_	_	NNP
46545	2321	9	The	the	DT
46545	2321	10	bonds	bond	NNS
46545	2321	11	of	of	IN
46545	2321	12	corporations	corporation	NNS
46545	2321	13	are	be	VBP
46545	2321	14	of	of	IN
46545	2321	15	several	several	JJ
46545	2321	16	classes	class	NNS
46545	2321	17	,	,	,
46545	2321	18	as	as	IN
46545	2321	19	follows	follow	VBZ
46545	2321	20	:	:	:
46545	2321	21	A	a	DT
46545	2321	22	first	first	JJ
46545	2321	23	mortgage	mortgage	NN
46545	2321	24	bond	bond	NN
46545	2321	25	is	be	VBZ
46545	2321	26	one	one	CD
46545	2321	27	secured	secure	VBN
46545	2321	28	by	by	IN
46545	2321	29	first	first	JJ
46545	2321	30	mortgage	mortgage	NN
46545	2321	31	on	on	IN
46545	2321	32	the	the	DT
46545	2321	33	company	company	NN
46545	2321	34	's	's	POS
46545	2321	35	property	property	NN
46545	2321	36	.	.	.
46545	2322	1	A	a	DT
46545	2322	2	second	second	JJ
46545	2322	3	mortgage	mortgage	NN
46545	2322	4	bond	bond	NN
46545	2322	5	is	be	VBZ
46545	2322	6	one	one	CD
46545	2322	7	secured	secure	VBN
46545	2322	8	by	by	IN
46545	2322	9	second	second	JJ
46545	2322	10	mortgage	mortgage	NN
46545	2322	11	.	.	.
46545	2323	1	Interest	interest	NN
46545	2323	2	can	can	MD
46545	2323	3	not	not	RB
46545	2323	4	be	be	VB
46545	2323	5	paid	pay	VBN
46545	2323	6	on	on	IN
46545	2323	7	second	second	JJ
46545	2323	8	mortgage	mortgage	NN
46545	2323	9	bonds	bond	NNS
46545	2323	10	until	until	IN
46545	2323	11	it	-PRON-	PRP
46545	2323	12	has	have	VBZ
46545	2323	13	been	be	VBN
46545	2323	14	paid	pay	VBN
46545	2323	15	on	on	IN
46545	2323	16	the	the	DT
46545	2323	17	first	first	JJ
46545	2323	18	mortgage	mortgage	NN
46545	2323	19	bonds	bond	NNS
46545	2323	20	.	.	.
46545	2324	1	General	general	JJ
46545	2324	2	mortgage	mortgage	NN
46545	2324	3	bonds	bond	NNS
46545	2324	4	are	be	VBP
46545	2324	5	those	those	DT
46545	2324	6	secured	secure	VBN
46545	2324	7	by	by	IN
46545	2324	8	a	a	DT
46545	2324	9	general	general	JJ
46545	2324	10	mortgage	mortgage	NN
46545	2324	11	on	on	IN
46545	2324	12	all	all	DT
46545	2324	13	of	of	IN
46545	2324	14	the	the	DT
46545	2324	15	company	company	NN
46545	2324	16	's	's	POS
46545	2324	17	property	property	NN
46545	2324	18	.	.	.
46545	2325	1	Collateral	collateral	JJ
46545	2325	2	bonds	bond	NNS
46545	2325	3	are	be	VBP
46545	2325	4	secured	secure	VBN
46545	2325	5	by	by	IN
46545	2325	6	the	the	DT
46545	2325	7	deposit	deposit	NN
46545	2325	8	of	of	IN
46545	2325	9	collateral	collateral	JJ
46545	2325	10	security	security	NN
46545	2325	11	.	.	.
46545	2326	1	A	a	DT
46545	2326	2	debenture	debenture	NN
46545	2326	3	is	be	VBZ
46545	2326	4	a	a	DT
46545	2326	5	bond	bond	NN
46545	2326	6	with	with	IN
46545	2326	7	no	no	DT
46545	2326	8	other	other	JJ
46545	2326	9	security	security	NN
46545	2326	10	than	than	IN
46545	2326	11	the	the	DT
46545	2326	12	good	good	JJ
46545	2326	13	name	name	NN
46545	2326	14	of	of	IN
46545	2326	15	the	the	DT
46545	2326	16	company	company	NN
46545	2326	17	.	.	.
46545	2327	1	Refunding	refund	VBG
46545	2327	2	bonds	bond	NNS
46545	2327	3	are	be	VBP
46545	2327	4	those	those	DT
46545	2327	5	issued	issue	VBN
46545	2327	6	in	in	IN
46545	2327	7	place	place	NN
46545	2327	8	of	of	IN
46545	2327	9	maturing	mature	VBG
46545	2327	10	bonds	bond	NNS
46545	2327	11	which	which	WDT
46545	2327	12	the	the	DT
46545	2327	13	company	company	NN
46545	2327	14	does	do	VBZ
46545	2327	15	not	not	RB
46545	2327	16	wish	wish	VB
46545	2327	17	to	to	TO
46545	2327	18	pay	pay	VB
46545	2327	19	in	in	IN
46545	2327	20	cash	cash	NN
46545	2327	21	.	.	.
46545	2328	1	Equipment	equipment	NN
46545	2328	2	bonds	bond	NNS
46545	2328	3	are	be	VBP
46545	2328	4	those	those	DT
46545	2328	5	secured	secure	VBN
46545	2328	6	by	by	IN
46545	2328	7	the	the	DT
46545	2328	8	rolling	roll	VBG
46545	2328	9	stock	stock	NN
46545	2328	10	of	of	IN
46545	2328	11	a	a	DT
46545	2328	12	railway	railway	NN
46545	2328	13	,	,	,
46545	2328	14	and	and	CC
46545	2328	15	are	be	VBP
46545	2328	16	also	also	RB
46545	2328	17	known	know	VBN
46545	2328	18	as	as	IN
46545	2328	19	car	car	NN
46545	2328	20	trust	trust	NN
46545	2328	21	certificates	certificate	NNS
46545	2328	22	.	.	.
46545	2329	1	A	a	DT
46545	2329	2	gold	gold	JJ
46545	2329	3	bond	bond	NN
46545	2329	4	is	be	VBZ
46545	2329	5	any	any	DT
46545	2329	6	form	form	NN
46545	2329	7	of	of	IN
46545	2329	8	bond	bond	NN
46545	2329	9	,	,	,
46545	2329	10	the	the	DT
46545	2329	11	terms	term	NNS
46545	2329	12	of	of	IN
46545	2329	13	which	which	WDT
46545	2329	14	specify	specify	VBP
46545	2329	15	that	that	IN
46545	2329	16	it	-PRON-	PRP
46545	2329	17	shall	shall	MD
46545	2329	18	be	be	VB
46545	2329	19	paid	pay	VBN
46545	2329	20	in	in	IN
46545	2329	21	gold	gold	NN
46545	2329	22	.	.	.
46545	2330	1	Registered	register	VBN
46545	2330	2	bonds	bond	NNS
46545	2330	3	are	be	VBP
46545	2330	4	those	those	DT
46545	2330	5	,	,	,
46545	2330	6	the	the	DT
46545	2330	7	names	name	NNS
46545	2330	8	of	of	IN
46545	2330	9	the	the	DT
46545	2330	10	owners	owner	NNS
46545	2330	11	of	of	IN
46545	2330	12	which	which	WDT
46545	2330	13	must	must	MD
46545	2330	14	be	be	VB
46545	2330	15	registered	register	VBN
46545	2330	16	on	on	IN
46545	2330	17	the	the	DT
46545	2330	18	books	book	NNS
46545	2330	19	of	of	IN
46545	2330	20	the	the	DT
46545	2330	21	company	company	NN
46545	2330	22	.	.	.
46545	2331	1	Ownership	ownership	NN
46545	2331	2	of	of	IN
46545	2331	3	a	a	DT
46545	2331	4	registered	register	VBN
46545	2331	5	bond	bond	NN
46545	2331	6	can	can	MD
46545	2331	7	be	be	VB
46545	2331	8	transferred	transfer	VBN
46545	2331	9	only	only	RB
46545	2331	10	on	on	IN
46545	2331	11	the	the	DT
46545	2331	12	books	book	NNS
46545	2331	13	of	of	IN
46545	2331	14	the	the	DT
46545	2331	15	company	company	NN
46545	2331	16	.	.	.
46545	2332	1	=	=	NFP
46545	2332	2	50	50	CD
46545	2332	3	.	.	.
46545	2333	1	Bond	bond	NN
46545	2333	2	Liability.=	Liability.=	VBD
46545	2333	3	When	when	WRB
46545	2333	4	bonds	bond	NNS
46545	2333	5	are	be	VBP
46545	2333	6	issued	issue	VBN
46545	2333	7	by	by	IN
46545	2333	8	a	a	DT
46545	2333	9	corporation	corporation	NN
46545	2333	10	,	,	,
46545	2333	11	either	either	CC
46545	2333	12	public	public	JJ
46545	2333	13	or	or	CC
46545	2333	14	private	private	JJ
46545	2333	15	,	,	,
46545	2333	16	an	an	DT
46545	2333	17	account	account	NN
46545	2333	18	is	be	VBZ
46545	2333	19	opened	open	VBN
46545	2333	20	under	under	IN
46545	2333	21	some	some	DT
46545	2333	22	such	such	JJ
46545	2333	23	caption	caption	NN
46545	2333	24	as	as	IN
46545	2333	25	_	_	NNP
46545	2333	26	bond	bond	NN
46545	2333	27	issue	issue	NN
46545	2333	28	_	_	NNP
46545	2333	29	or	or	CC
46545	2333	30	_	_	NNP
46545	2333	31	bonds	bond	NNS
46545	2333	32	payable	payable	JJ
46545	2333	33	_	_	NNP
46545	2333	34	.	.	.
46545	2334	1	As	as	RB
46545	2334	2	fast	fast	RB
46545	2334	3	as	as	IN
46545	2334	4	bonds	bond	NNS
46545	2334	5	are	be	VBP
46545	2334	6	sold	sell	VBN
46545	2334	7	the	the	DT
46545	2334	8	proceeds	proceed	NNS
46545	2334	9	are	be	VBP
46545	2334	10	credited	credit	VBN
46545	2334	11	to	to	IN
46545	2334	12	this	this	DT
46545	2334	13	account	account	NN
46545	2334	14	,	,	,
46545	2334	15	which	which	WDT
46545	2334	16	represents	represent	VBZ
46545	2334	17	a	a	DT
46545	2334	18	liability	liability	NN
46545	2334	19	.	.	.
46545	2335	1	A	a	DT
46545	2335	2	new	new	JJ
46545	2335	3	account	account	NN
46545	2335	4	should	should	MD
46545	2335	5	be	be	VB
46545	2335	6	opened	open	VBN
46545	2335	7	for	for	IN
46545	2335	8	each	each	DT
46545	2335	9	issue	issue	NN
46545	2335	10	of	of	IN
46545	2335	11	bonds	bond	NNS
46545	2335	12	.	.	.
46545	2336	1	The	the	DT
46545	2336	2	bonds	bond	NNS
46545	2336	3	of	of	IN
46545	2336	4	a	a	DT
46545	2336	5	given	give	VBN
46545	2336	6	issue	issue	NN
46545	2336	7	will	will	MD
46545	2336	8	all	all	RB
46545	2336	9	bear	bear	VB
46545	2336	10	the	the	DT
46545	2336	11	same	same	JJ
46545	2336	12	date	date	NN
46545	2336	13	,	,	,
46545	2336	14	with	with	IN
46545	2336	15	interest	interest	NN
46545	2336	16	payable	payable	JJ
46545	2336	17	from	from	IN
46545	2336	18	that	that	DT
46545	2336	19	date	date	NN
46545	2336	20	.	.	.
46545	2337	1	We	-PRON-	PRP
46545	2337	2	will	will	MD
46545	2337	3	suppose	suppose	VB
46545	2337	4	that	that	IN
46545	2337	5	a	a	DT
46545	2337	6	corporation	corporation	NN
46545	2337	7	issues	issue	VBZ
46545	2337	8	its	-PRON-	PRP$
46545	2337	9	bonds	bond	NNS
46545	2337	10	for	for	IN
46545	2337	11	$	$	$
46545	2337	12	100,000.00	100,000.00	CD
46545	2337	13	in	in	IN
46545	2337	14	denominations	denomination	NNS
46545	2337	15	of	of	IN
46545	2337	16	$	$	$
46545	2337	17	1,000.00	1,000.00	CD
46545	2337	18	each	each	DT
46545	2337	19	.	.	.
46545	2338	1	These	these	DT
46545	2338	2	bonds	bond	NNS
46545	2338	3	are	be	VBP
46545	2338	4	dated	date	VBN
46545	2338	5	Feb.	February	NNP
46545	2338	6	1st	1st	NN
46545	2338	7	,	,	,
46545	2338	8	and	and	CC
46545	2338	9	bear	bear	VB
46545	2338	10	interest	interest	NN
46545	2338	11	at	at	IN
46545	2338	12	5	5	CD
46545	2338	13	per	per	NN
46545	2338	14	cent	cent	NN
46545	2338	15	payable	payable	JJ
46545	2338	16	annually	annually	RB
46545	2338	17	.	.	.
46545	2339	1	They	-PRON-	PRP
46545	2339	2	are	be	VBP
46545	2339	3	payable	payable	JJ
46545	2339	4	at	at	IN
46545	2339	5	the	the	DT
46545	2339	6	end	end	NN
46545	2339	7	of	of	IN
46545	2339	8	10	10	CD
46545	2339	9	years	year	NNS
46545	2339	10	from	from	IN
46545	2339	11	date	date	NN
46545	2339	12	.	.	.
46545	2340	1	The	the	DT
46545	2340	2	company	company	NN
46545	2340	3	agrees	agree	VBZ
46545	2340	4	to	to	TO
46545	2340	5	maintain	maintain	VB
46545	2340	6	a	a	DT
46545	2340	7	sinking	sink	VBG
46545	2340	8	fund	fund	NN
46545	2340	9	of	of	IN
46545	2340	10	an	an	DT
46545	2340	11	amount	amount	NN
46545	2340	12	sufficient	sufficient	JJ
46545	2340	13	to	to	TO
46545	2340	14	pay	pay	VB
46545	2340	15	the	the	DT
46545	2340	16	bonds	bond	NNS
46545	2340	17	at	at	IN
46545	2340	18	maturity	maturity	NN
46545	2340	19	if	if	IN
46545	2340	20	invested	invest	VBN
46545	2340	21	in	in	IN
46545	2340	22	securities	security	NNS
46545	2340	23	drawing	draw	VBG
46545	2340	24	4	4	CD
46545	2340	25	per	per	NN
46545	2340	26	cent	cent	NN
46545	2340	27	interest	interest	NN
46545	2340	28	,	,	,
46545	2340	29	and	and	CC
46545	2340	30	to	to	TO
46545	2340	31	invest	invest	VB
46545	2340	32	the	the	DT
46545	2340	33	fund	fund	NN
46545	2340	34	in	in	IN
46545	2340	35	such	such	JJ
46545	2340	36	securities	security	NNS
46545	2340	37	which	which	WDT
46545	2340	38	are	be	VBP
46545	2340	39	to	to	TO
46545	2340	40	be	be	VB
46545	2340	41	placed	place	VBN
46545	2340	42	in	in	IN
46545	2340	43	the	the	DT
46545	2340	44	hands	hand	NNS
46545	2340	45	of	of	IN
46545	2340	46	a	a	DT
46545	2340	47	trustee	trustee	NN
46545	2340	48	.	.	.
46545	2341	1	During	during	IN
46545	2341	2	the	the	DT
46545	2341	3	first	first	JJ
46545	2341	4	year	year	NN
46545	2341	5	bonds	bond	NNS
46545	2341	6	are	be	VBP
46545	2341	7	sold	sell	VBN
46545	2341	8	in	in	IN
46545	2341	9	the	the	DT
46545	2341	10	amounts	amount	NNS
46545	2341	11	and	and	CC
46545	2341	12	under	under	IN
46545	2341	13	the	the	DT
46545	2341	14	conditions	condition	NNS
46545	2341	15	which	which	WDT
46545	2341	16	follow	follow	VBP
46545	2341	17	:	:	:
46545	2341	18	_	_	NNP
46545	2341	19	First	First	NNP
46545	2341	20	.	.	.
46545	2341	21	_	_	NNP
46545	2341	22	On	on	IN
46545	2341	23	the	the	DT
46545	2341	24	date	date	NN
46545	2341	25	of	of	IN
46545	2341	26	issue	issue	NN
46545	2341	27	$	$	$
46545	2341	28	10,000.00	10,000.00	CD
46545	2341	29	of	of	IN
46545	2341	30	these	these	DT
46545	2341	31	bonds	bond	NNS
46545	2341	32	are	be	VBP
46545	2341	33	sold	sell	VBN
46545	2341	34	at	at	IN
46545	2341	35	par	par	NN
46545	2341	36	.	.	.
46545	2342	1	_	_	NNP
46545	2342	2	Second	Second	NNP
46545	2342	3	.	.	.
46545	2342	4	_	_	XX
46545	2342	5	At	at	IN
46545	2342	6	the	the	DT
46545	2342	7	end	end	NN
46545	2342	8	of	of	IN
46545	2342	9	three	three	CD
46545	2342	10	months	month	NNS
46545	2342	11	$	$	$
46545	2342	12	10,000.00	10,000.00	CD
46545	2342	13	of	of	IN
46545	2342	14	the	the	DT
46545	2342	15	bonds	bond	NNS
46545	2342	16	are	be	VBP
46545	2342	17	sold	sell	VBN
46545	2342	18	at	at	IN
46545	2342	19	101	101	CD
46545	2342	20	and	and	CC
46545	2342	21	accrued	accrue	VBN
46545	2342	22	interest	interest	NN
46545	2342	23	,	,	,
46545	2342	24	yielding	yield	VBG
46545	2342	25	$	$	$
46545	2342	26	10,225.00	10,225.00	CD
46545	2342	27	of	of	IN
46545	2342	28	which	which	WDT
46545	2342	29	$	$	$
46545	2342	30	10,000.00	10,000.00	CD
46545	2342	31	is	be	VBZ
46545	2342	32	principal	principal	JJ
46545	2342	33	,	,	,
46545	2342	34	$	$	$
46545	2342	35	100.00	100.00	CD
46545	2342	36	premium	premium	NN
46545	2342	37	,	,	,
46545	2342	38	and	and	CC
46545	2342	39	$	$	$
46545	2342	40	125.00	125.00	CD
46545	2342	41	interest	interest	NN
46545	2342	42	.	.	.
46545	2343	1	_	_	NNP
46545	2343	2	Third	Third	NNP
46545	2343	3	.	.	.
46545	2343	4	_	_	NNP
46545	2343	5	The	the	DT
46545	2343	6	next	next	JJ
46545	2343	7	sale	sale	NN
46545	2343	8	is	be	VBZ
46545	2343	9	$	$	$
46545	2343	10	10,000.00	10,000.00	CD
46545	2343	11	of	of	IN
46545	2343	12	the	the	DT
46545	2343	13	bonds	bond	NNS
46545	2343	14	at	at	IN
46545	2343	15	98	98	CD
46545	2343	16	,	,	,
46545	2343	17	interest	interest	NN
46545	2343	18	accrued	accrue	VBD
46545	2343	19	$	$	$
46545	2343	20	250.00	250.00	CD
46545	2343	21	,	,	,
46545	2343	22	yielding	yield	VBG
46545	2343	23	$	$	$
46545	2343	24	10,050.00	10,050.00	CD
46545	2343	25	made	make	VBN
46545	2343	26	up	up	RP
46545	2343	27	of	of	IN
46545	2343	28	principal	principal	JJ
46545	2343	29	$	$	$
46545	2343	30	10,000.00	10,000.00	CD
46545	2343	31	,	,	,
46545	2343	32	less	less	JJR
46545	2343	33	discount	discount	NN
46545	2343	34	$	$	$
46545	2343	35	200.00	200.00	CD
46545	2343	36	,	,	,
46545	2343	37	and	and	CC
46545	2343	38	interest	interest	NN
46545	2343	39	$	$	$
46545	2343	40	250.00	250.00	CD
46545	2343	41	.	.	.
46545	2344	1	[	[	-LRB-
46545	2344	2	Illustration	illustration	NN
46545	2344	3	:	:	:
46545	2344	4	Ledger	Ledger	NNP
46545	2344	5	Accounts	Accounts	NNPS
46545	2344	6	of	of	IN
46545	2344	7	a	a	DT
46545	2344	8	Bond	Bond	NNP
46545	2344	9	Issue	Issue	NNP
46545	2344	10	]	]	-RRB-
46545	2344	11	=	=	SYM
46545	2344	12	51	51	CD
46545	2344	13	.	.	.
46545	2345	1	Premium	premium	NN
46545	2345	2	on	on	IN
46545	2345	3	Bonds.=	Bonds.=	NNP
46545	2345	4	When	when	WRB
46545	2345	5	bonds	bond	NNS
46545	2345	6	are	be	VBP
46545	2345	7	sold	sell	VBN
46545	2345	8	at	at	IN
46545	2345	9	a	a	DT
46545	2345	10	price	price	NN
46545	2345	11	above	above	IN
46545	2345	12	par	par	NN
46545	2345	13	,	,	,
46545	2345	14	the	the	DT
46545	2345	15	premium	premium	NN
46545	2345	16	should	should	MD
46545	2345	17	be	be	VB
46545	2345	18	credited	credit	VBN
46545	2345	19	to	to	IN
46545	2345	20	a	a	DT
46545	2345	21	_	_	NNP
46545	2345	22	premium	premium	NN
46545	2345	23	on	on	IN
46545	2345	24	bonds	bond	NNS
46545	2345	25	_	_	NNP
46545	2345	26	account	account	NN
46545	2345	27	.	.	.
46545	2346	1	When	when	WRB
46545	2346	2	sold	sell	VBN
46545	2346	3	below	below	IN
46545	2346	4	par	par	NN
46545	2346	5	,	,	,
46545	2346	6	the	the	DT
46545	2346	7	discount	discount	NN
46545	2346	8	may	may	MD
46545	2346	9	be	be	VB
46545	2346	10	charged	charge	VBN
46545	2346	11	to	to	IN
46545	2346	12	the	the	DT
46545	2346	13	same	same	JJ
46545	2346	14	account	account	NN
46545	2346	15	.	.	.
46545	2347	1	=	=	NFP
46545	2347	2	52	52	CD
46545	2347	3	.	.	.
46545	2348	1	Interest	interest	NN
46545	2348	2	on	on	IN
46545	2348	3	Bonds.=	Bonds.=	NNP
46545	2348	4	The	the	DT
46545	2348	5	interest	interest	NN
46545	2348	6	paid	pay	VBN
46545	2348	7	on	on	IN
46545	2348	8	bonds	bond	NNS
46545	2348	9	may	may	MD
46545	2348	10	be	be	VB
46545	2348	11	charged	charge	VBN
46545	2348	12	to	to	IN
46545	2348	13	an	an	DT
46545	2348	14	_	_	NNP
46545	2348	15	interest	interest	NN
46545	2348	16	on	on	IN
46545	2348	17	bonds	bond	NNS
46545	2348	18	_	_	NNP
46545	2348	19	account	account	NN
46545	2348	20	,	,	,
46545	2348	21	which	which	WDT
46545	2348	22	keeps	keep	VBZ
46545	2348	23	it	-PRON-	PRP
46545	2348	24	separate	separate	JJ
46545	2348	25	from	from	IN
46545	2348	26	the	the	DT
46545	2348	27	regular	regular	JJ
46545	2348	28	interest	interest	NN
46545	2348	29	account	account	NN
46545	2348	30	.	.	.
46545	2349	1	When	when	WRB
46545	2349	2	bonds	bond	NNS
46545	2349	3	are	be	VBP
46545	2349	4	sold	sell	VBN
46545	2349	5	with	with	IN
46545	2349	6	accrued	accrue	VBN
46545	2349	7	interest	interest	NN
46545	2349	8	,	,	,
46545	2349	9	which	which	WDT
46545	2349	10	is	be	VBZ
46545	2349	11	paid	pay	VBN
46545	2349	12	by	by	IN
46545	2349	13	the	the	DT
46545	2349	14	purchaser	purchaser	NN
46545	2349	15	,	,	,
46545	2349	16	the	the	DT
46545	2349	17	accrued	accrue	VBN
46545	2349	18	interest	interest	NN
46545	2349	19	is	be	VBZ
46545	2349	20	credited	credit	VBN
46545	2349	21	to	to	IN
46545	2349	22	interest	interest	NN
46545	2349	23	on	on	IN
46545	2349	24	bonds	bond	NNS
46545	2349	25	.	.	.
46545	2350	1	=	=	SYM
46545	2350	2	53	53	CD
46545	2350	3	.	.	.
46545	2351	1	Expense	expense	NN
46545	2351	2	of	of	IN
46545	2351	3	Bond	Bond	NNP
46545	2351	4	Issue.=	Issue.=	NNP
46545	2351	5	All	all	DT
46545	2351	6	expenses	expense	NNS
46545	2351	7	incurred	incur	VBN
46545	2351	8	in	in	IN
46545	2351	9	the	the	DT
46545	2351	10	issue	issue	NN
46545	2351	11	and	and	CC
46545	2351	12	sale	sale	NN
46545	2351	13	of	of	IN
46545	2351	14	bonds	bond	NNS
46545	2351	15	should	should	MD
46545	2351	16	be	be	VB
46545	2351	17	charged	charge	VBN
46545	2351	18	to	to	IN
46545	2351	19	_	_	NNP
46545	2351	20	expense	expense	NN
46545	2351	21	of	of	IN
46545	2351	22	bond	bond	NN
46545	2351	23	issue	issue	NN
46545	2351	24	_	_	NNP
46545	2351	25	account	account	NN
46545	2351	26	.	.	.
46545	2352	1	The	the	DT
46545	2352	2	account	account	NN
46545	2352	3	can	can	MD
46545	2352	4	be	be	VB
46545	2352	5	closed	close	VBN
46545	2352	6	into	into	IN
46545	2352	7	profit	profit	NN
46545	2352	8	and	and	CC
46545	2352	9	loss	loss	NN
46545	2352	10	immediately	immediately	RB
46545	2352	11	,	,	,
46545	2352	12	or	or	CC
46545	2352	13	it	-PRON-	PRP
46545	2352	14	is	be	VBZ
46545	2352	15	proper	proper	JJ
46545	2352	16	to	to	TO
46545	2352	17	spread	spread	VB
46545	2352	18	it	-PRON-	PRP
46545	2352	19	over	over	IN
46545	2352	20	the	the	DT
46545	2352	21	life	life	NN
46545	2352	22	of	of	IN
46545	2352	23	the	the	DT
46545	2352	24	bonds	bond	NNS
46545	2352	25	,	,	,
46545	2352	26	charging	charge	VBG
46545	2352	27	off	off	RP
46545	2352	28	the	the	DT
46545	2352	29	proper	proper	JJ
46545	2352	30	amount	amount	NN
46545	2352	31	each	each	DT
46545	2352	32	year	year	NN
46545	2352	33	.	.	.
46545	2353	1	It	-PRON-	PRP
46545	2353	2	is	be	VBZ
46545	2353	3	also	also	RB
46545	2353	4	considered	consider	VBN
46545	2353	5	proper	proper	JJ
46545	2353	6	to	to	TO
46545	2353	7	charge	charge	VB
46545	2353	8	discount	discount	NN
46545	2353	9	on	on	IN
46545	2353	10	bonds	bond	NNS
46545	2353	11	to	to	IN
46545	2353	12	this	this	DT
46545	2353	13	account	account	NN
46545	2353	14	.	.	.
46545	2354	1	=	=	NFP
46545	2354	2	54.=	54.=	VBZ
46545	2354	3	Continuing	continue	VBG
46545	2354	4	the	the	DT
46545	2354	5	example	example	NN
46545	2354	6	in	in	IN
46545	2354	7	Art	art	NN
46545	2354	8	.	.	.
46545	2355	1	50	50	CD
46545	2355	2	,	,	,
46545	2355	3	we	-PRON-	PRP
46545	2355	4	find	find	VBP
46545	2355	5	that	that	IN
46545	2355	6	the	the	DT
46545	2355	7	amount	amount	NN
46545	2355	8	of	of	IN
46545	2355	9	bonds	bond	NNS
46545	2355	10	outstanding	outstanding	JJ
46545	2355	11	is	be	VBZ
46545	2355	12	$	$	$
46545	2355	13	30,000.00	30,000.00	CD
46545	2355	14	,	,	,
46545	2355	15	and	and	CC
46545	2355	16	a	a	DT
46545	2355	17	sinking	sink	VBG
46545	2355	18	fund	fund	NN
46545	2355	19	must	must	MD
46545	2355	20	be	be	VB
46545	2355	21	established	establish	VBN
46545	2355	22	which	which	WDT
46545	2355	23	will	will	MD
46545	2355	24	equal	equal	VB
46545	2355	25	this	this	DT
46545	2355	26	amount	amount	NN
46545	2355	27	when	when	WRB
46545	2355	28	the	the	DT
46545	2355	29	bonds	bond	NNS
46545	2355	30	mature	mature	VBP
46545	2355	31	.	.	.
46545	2356	1	Following	follow	VBG
46545	2356	2	the	the	DT
46545	2356	3	rule	rule	NN
46545	2356	4	in	in	IN
46545	2356	5	Art	art	NN
46545	2356	6	.	.	.
46545	2357	1	38	38	CD
46545	2357	2	,	,	,
46545	2357	3	we	-PRON-	PRP
46545	2357	4	divide	divide	VBP
46545	2357	5	the	the	DT
46545	2357	6	interest	interest	NN
46545	2357	7	on	on	IN
46545	2357	8	$	$	$
46545	2357	9	30,000.00	30,000.00	CD
46545	2357	10	for	for	IN
46545	2357	11	one	one	CD
46545	2357	12	year	year	NN
46545	2357	13	at	at	IN
46545	2357	14	4	4	CD
46545	2357	15	per	per	NN
46545	2357	16	cent	cent	NN
46545	2357	17	(	(	-LRB-
46545	2357	18	$	$	$
46545	2357	19	1,200.00	1,200.00	CD
46545	2357	20	)	)	-RRB-
46545	2357	21	by	by	IN
46545	2357	22	the	the	DT
46545	2357	23	compound	compound	NN
46545	2357	24	interest	interest	NN
46545	2357	25	on	on	IN
46545	2357	26	$	$	$
46545	2357	27	1.00	1.00	CD
46545	2357	28	for	for	IN
46545	2357	29	10	10	CD
46545	2357	30	years	year	NNS
46545	2357	31	at	at	IN
46545	2357	32	4	4	CD
46545	2357	33	=	=	SYM
46545	2357	34	(	(	-LRB-
46545	2357	35	.48024	.48024	NN
46545	2357	36	)	)	-RRB-
46545	2357	37	obtaining	obtain	VBG
46545	2357	38	as	as	IN
46545	2357	39	a	a	DT
46545	2357	40	result	result	NN
46545	2357	41	$	$	$
46545	2357	42	2,498.75	2,498.75	CD
46545	2357	43	,	,	,
46545	2357	44	the	the	DT
46545	2357	45	amount	amount	NN
46545	2357	46	necessary	necessary	JJ
46545	2357	47	to	to	TO
46545	2357	48	be	be	VB
46545	2357	49	invested	invest	VBN
46545	2357	50	at	at	IN
46545	2357	51	the	the	DT
46545	2357	52	end	end	NN
46545	2357	53	of	of	IN
46545	2357	54	each	each	DT
46545	2357	55	year	year	NN
46545	2357	56	.	.	.
46545	2358	1	This	this	DT
46545	2358	2	amount	amount	NN
46545	2358	3	must	must	MD
46545	2358	4	be	be	VB
46545	2358	5	provided	provide	VBN
46545	2358	6	each	each	DT
46545	2358	7	year	year	NN
46545	2358	8	for	for	IN
46545	2358	9	permanent	permanent	JJ
46545	2358	10	investment	investment	NN
46545	2358	11	to	to	TO
46545	2358	12	meet	meet	VB
46545	2358	13	the	the	DT
46545	2358	14	principal	principal	NN
46545	2358	15	and	and	CC
46545	2358	16	an	an	DT
46545	2358	17	additional	additional	JJ
46545	2358	18	$	$	$
46545	2358	19	1,500.00	1,500.00	CD
46545	2358	20	must	must	MD
46545	2358	21	be	be	VB
46545	2358	22	provided	provide	VBN
46545	2358	23	each	each	DT
46545	2358	24	year	year	NN
46545	2358	25	for	for	IN
46545	2358	26	interest	interest	NN
46545	2358	27	.	.	.
46545	2359	1	The	the	DT
46545	2359	2	entries	entry	NNS
46545	2359	3	which	which	WDT
46545	2359	4	follow	follow	VBP
46545	2359	5	are	be	VBP
46545	2359	6	the	the	DT
46545	2359	7	ones	one	NNS
46545	2359	8	necessary	necessary	JJ
46545	2359	9	to	to	TO
46545	2359	10	record	record	VB
46545	2359	11	the	the	DT
46545	2359	12	sales	sale	NNS
46545	2359	13	shown	show	VBN
46545	2359	14	in	in	IN
46545	2359	15	Art	art	NN
46545	2359	16	.	.	.
46545	2360	1	50	50	CD
46545	2360	2	.	.	.
46545	2361	1	--Feb	--Feb	NNP
46545	2361	2	.	.	NNP
46545	2361	3	1	1	CD
46545	2361	4	-	-	HYPH
46545	2361	5	-	-	:
46545	2361	6	Cash	cash	VB
46545	2361	7	$	$	$
46545	2361	8	10,000.00	10,000.00	CD
46545	2361	9	Bond	bond	NN
46545	2361	10	issue	issue	NN
46545	2361	11	$	$	$
46545	2361	12	10,000.00	10,000.00	CD
46545	2361	13	--------	--------	NFP
46545	2361	14	--May	--may	SYM
46545	2361	15	1	1	CD
46545	2361	16	-	-	HYPH
46545	2361	17	-	-	:
46545	2361	18	Cash	cash	NN
46545	2361	19	10,225.00	10,225.00	CD
46545	2361	20	Bond	bond	NN
46545	2361	21	issue	issue	NN
46545	2361	22	10,000.00	10,000.00	CD
46545	2361	23	Premium	premium	NN
46545	2361	24	on	on	IN
46545	2361	25	bonds	bond	NNS
46545	2361	26	100.00	100.00	CD
46545	2361	27	Interest	interest	NN
46545	2361	28	on	on	IN
46545	2361	29	bonds	bond	NNS
46545	2361	30	125.00	125.00	CD
46545	2361	31	--------	--------	NFP
46545	2361	32	--Aug	--aug	FW
46545	2361	33	.	.	.
46545	2361	34	1	1	CD
46545	2361	35	-	-	HYPH
46545	2361	36	-	-	:
46545	2361	37	Cash	cash	NN
46545	2361	38	10,050.00	10,050.00	CD
46545	2361	39	Expense	expense	NN
46545	2361	40	of	of	IN
46545	2361	41	bond	bond	NN
46545	2361	42	issue	issue	NN
46545	2361	43	(	(	-LRB-
46545	2361	44	discount	discount	NN
46545	2361	45	)	)	-RRB-
46545	2361	46	200.00	200.00	CD
46545	2361	47	Bond	bond	NN
46545	2361	48	issue	issue	NN
46545	2361	49	10,000.00	10,000.00	CD
46545	2361	50	Interest	interest	NN
46545	2361	51	on	on	IN
46545	2361	52	bonds	bond	NNS
46545	2361	53	250.00	250.00	CD
46545	2361	54	At	at	IN
46545	2361	55	the	the	DT
46545	2361	56	end	end	NN
46545	2361	57	of	of	IN
46545	2361	58	the	the	DT
46545	2361	59	year	year	NN
46545	2361	60	when	when	WRB
46545	2361	61	the	the	DT
46545	2361	62	interest	interest	NN
46545	2361	63	is	be	VBZ
46545	2361	64	paid	pay	VBN
46545	2361	65	and	and	CC
46545	2361	66	the	the	DT
46545	2361	67	first	first	JJ
46545	2361	68	installment	installment	NN
46545	2361	69	of	of	IN
46545	2361	70	the	the	DT
46545	2361	71	sinking	sinking	NN
46545	2361	72	fund	fund	NN
46545	2361	73	is	be	VBZ
46545	2361	74	set	set	VBN
46545	2361	75	aside	aside	RB
46545	2361	76	,	,	,
46545	2361	77	these	these	DT
46545	2361	78	entries	entry	NNS
46545	2361	79	are	be	VBP
46545	2361	80	made	make	VBN
46545	2361	81	:	:	:
46545	2361	82	--January	--January	NFP
46545	2361	83	31	31	CD
46545	2361	84	-	-	HYPH
46545	2361	85	-	-	:
46545	2361	86	Interest	interest	NN
46545	2361	87	on	on	IN
46545	2361	88	bonds	bond	NNS
46545	2361	89	1,500.00	1,500.00	CD
46545	2361	90	Cash	cash	NN
46545	2361	91	1,500.00	1,500.00	CD
46545	2361	92	--------	--------	NFP
46545	2361	93	Sinking	sink	VBG
46545	2361	94	fund	fund	NN
46545	2361	95	2,498.75	2,498.75	CD
46545	2361	96	Cash	cash	NN
46545	2361	97	2,498.75	2,498.75	CD
46545	2361	98	The	the	DT
46545	2361	99	illustrations	illustration	NNS
46545	2361	100	(	(	-LRB-
46545	2361	101	page	page	NN
46545	2361	102	240	240	CD
46545	2361	103	)	)	-RRB-
46545	2361	104	show	show	VBP
46545	2361	105	the	the	DT
46545	2361	106	status	status	NN
46545	2361	107	of	of	IN
46545	2361	108	all	all	DT
46545	2361	109	of	of	IN
46545	2361	110	these	these	DT
46545	2361	111	ledger	ledger	JJ
46545	2361	112	accounts	account	NNS
46545	2361	113	at	at	IN
46545	2361	114	the	the	DT
46545	2361	115	end	end	NN
46545	2361	116	of	of	IN
46545	2361	117	the	the	DT
46545	2361	118	year	year	NN
46545	2361	119	.	.	.
46545	2362	1	MANUFACTURING	manufacturing	NN
46545	2362	2	AND	and	CC
46545	2362	3	COST	COST	NNS
46545	2362	4	ACCOUNTS	account	NNS
46545	2362	5	=	=	NFP
46545	2362	6	55.=	55.=	CD
46545	2362	7	Manufacturing	manufacturing	NN
46545	2362	8	began	begin	VBD
46545	2362	9	in	in	IN
46545	2362	10	this	this	DT
46545	2362	11	country	country	NN
46545	2362	12	many	many	JJ
46545	2362	13	years	year	NNS
46545	2362	14	ago	ago	RB
46545	2362	15	and	and	CC
46545	2362	16	was	be	VBD
46545	2362	17	for	for	IN
46545	2362	18	a	a	DT
46545	2362	19	long	long	JJ
46545	2362	20	time	time	NN
46545	2362	21	confined	confine	VBN
46545	2362	22	to	to	IN
46545	2362	23	the	the	DT
46545	2362	24	eastern	eastern	JJ
46545	2362	25	and	and	CC
46545	2362	26	New	New	NNP
46545	2362	27	England	England	NNP
46545	2362	28	states	state	NNS
46545	2362	29	.	.	.
46545	2363	1	Encouraged	encourage	VBN
46545	2363	2	and	and	CC
46545	2363	3	fostered	foster	VBN
46545	2363	4	by	by	IN
46545	2363	5	national	national	JJ
46545	2363	6	,	,	,
46545	2363	7	state	state	NN
46545	2363	8	,	,	,
46545	2363	9	and	and	CC
46545	2363	10	local	local	JJ
46545	2363	11	governments	government	NNS
46545	2363	12	,	,	,
46545	2363	13	and	and	CC
46545	2363	14	by	by	IN
46545	2363	15	discoveries	discovery	NNS
46545	2363	16	of	of	IN
46545	2363	17	sources	source	NNS
46545	2363	18	of	of	IN
46545	2363	19	supplies	supply	NNS
46545	2363	20	,	,	,
46545	2363	21	it	-PRON-	PRP
46545	2363	22	has	have	VBZ
46545	2363	23	extended	extend	VBN
46545	2363	24	to	to	IN
46545	2363	25	all	all	DT
46545	2363	26	parts	part	NNS
46545	2363	27	of	of	IN
46545	2363	28	the	the	DT
46545	2363	29	country	country	NN
46545	2363	30	.	.	.
46545	2364	1	Manufacturing	manufacturing	NN
46545	2364	2	has	have	VBZ
46545	2364	3	grown	grow	VBN
46545	2364	4	to	to	IN
46545	2364	5	proportions	proportion	NNS
46545	2364	6	which	which	WDT
46545	2364	7	place	place	VBP
46545	2364	8	it	-PRON-	PRP
46545	2364	9	at	at	IN
46545	2364	10	the	the	DT
46545	2364	11	very	very	JJ
46545	2364	12	head	head	NN
46545	2364	13	of	of	IN
46545	2364	14	our	-PRON-	PRP$
46545	2364	15	industries	industry	NNS
46545	2364	16	,	,	,
46545	2364	17	if	if	IN
46545	2364	18	we	-PRON-	PRP
46545	2364	19	except	except	IN
46545	2364	20	agriculture	agriculture	NN
46545	2364	21	,	,	,
46545	2364	22	the	the	DT
46545	2364	23	growth	growth	NN
46545	2364	24	of	of	IN
46545	2364	25	which	which	WDT
46545	2364	26	has	have	VBZ
46545	2364	27	been	be	VBN
46545	2364	28	largely	largely	RB
46545	2364	29	influenced	influence	VBN
46545	2364	30	by	by	IN
46545	2364	31	the	the	DT
46545	2364	32	progress	progress	NN
46545	2364	33	in	in	IN
46545	2364	34	manufactures	manufacture	NNS
46545	2364	35	.	.	.
46545	2365	1	One	one	CD
46545	2365	2	result	result	NN
46545	2365	3	is	be	VBZ
46545	2365	4	that	that	IN
46545	2365	5	the	the	DT
46545	2365	6	business	business	NN
46545	2365	7	of	of	IN
46545	2365	8	manufacturing	manufacturing	NN
46545	2365	9	has	have	VBZ
46545	2365	10	perhaps	perhaps	RB
46545	2365	11	more	more	JJR
46545	2365	12	than	than	IN
46545	2365	13	any	any	DT
46545	2365	14	other	other	JJ
46545	2365	15	,	,	,
46545	2365	16	attracted	attract	VBN
46545	2365	17	capital	capital	NN
46545	2365	18	from	from	IN
46545	2365	19	great	great	JJ
46545	2365	20	numbers	number	NNS
46545	2365	21	of	of	IN
46545	2365	22	investors	investor	NNS
46545	2365	23	,	,	,
46545	2365	24	large	large	JJ
46545	2365	25	and	and	CC
46545	2365	26	small	small	JJ
46545	2365	27	.	.	.
46545	2366	1	Owing	owe	VBG
46545	2366	2	to	to	IN
46545	2366	3	its	-PRON-	PRP$
46545	2366	4	very	very	JJ
46545	2366	5	nature	nature	NN
46545	2366	6	,	,	,
46545	2366	7	manufacturing	manufacture	VBG
46545	2366	8	readily	readily	RB
46545	2366	9	lends	lend	VBZ
46545	2366	10	itself	-PRON-	PRP
46545	2366	11	to	to	IN
46545	2366	12	the	the	DT
46545	2366	13	corporate	corporate	JJ
46545	2366	14	form	form	NN
46545	2366	15	of	of	IN
46545	2366	16	organization	organization	NN
46545	2366	17	,	,	,
46545	2366	18	and	and	CC
46545	2366	19	it	-PRON-	PRP
46545	2366	20	is	be	VBZ
46545	2366	21	for	for	IN
46545	2366	22	manufacturing	manufacture	VBG
46545	2366	23	that	that	IN
46545	2366	24	a	a	DT
46545	2366	25	very	very	RB
46545	2366	26	great	great	JJ
46545	2366	27	number	number	NN
46545	2366	28	of	of	IN
46545	2366	29	corporations	corporation	NNS
46545	2366	30	have	have	VBP
46545	2366	31	been	be	VBN
46545	2366	32	formed	form	VBN
46545	2366	33	.	.	.
46545	2367	1	Manufacturing	manufacturing	NN
46545	2367	2	has	have	VBZ
46545	2367	3	,	,	,
46545	2367	4	therefore	therefore	RB
46545	2367	5	,	,	,
46545	2367	6	been	be	VBN
46545	2367	7	selected	select	VBN
46545	2367	8	for	for	IN
46545	2367	9	a	a	DT
46545	2367	10	more	more	RBR
46545	2367	11	complete	complete	JJ
46545	2367	12	exposition	exposition	NN
46545	2367	13	of	of	IN
46545	2367	14	corporation	corporation	NN
46545	2367	15	accounting	accounting	NN
46545	2367	16	.	.	.
46545	2368	1	The	the	DT
46545	2368	2	accounts	account	NNS
46545	2368	3	of	of	IN
46545	2368	4	a	a	DT
46545	2368	5	manufacturing	manufacturing	NN
46545	2368	6	business	business	NN
46545	2368	7	are	be	VBP
46545	2368	8	to	to	IN
46545	2368	9	a	a	DT
46545	2368	10	certain	certain	JJ
46545	2368	11	extent	extent	NN
46545	2368	12	peculiar	peculiar	JJ
46545	2368	13	to	to	IN
46545	2368	14	itself	-PRON-	PRP
46545	2368	15	.	.	.
46545	2369	1	Regardless	regardless	RB
46545	2369	2	of	of	IN
46545	2369	3	the	the	DT
46545	2369	4	nature	nature	NN
46545	2369	5	of	of	IN
46545	2369	6	the	the	DT
46545	2369	7	product	product	NN
46545	2369	8	,	,	,
46545	2369	9	there	there	EX
46545	2369	10	are	be	VBP
46545	2369	11	certain	certain	JJ
46545	2369	12	underlying	underlying	JJ
46545	2369	13	principles	principle	NNS
46545	2369	14	which	which	WDT
46545	2369	15	should	should	MD
46545	2369	16	govern	govern	VB
46545	2369	17	the	the	DT
46545	2369	18	devising	devising	NN
46545	2369	19	of	of	IN
46545	2369	20	a	a	DT
46545	2369	21	system	system	NN
46545	2369	22	of	of	IN
46545	2369	23	accounts	account	NNS
46545	2369	24	for	for	IN
46545	2369	25	a	a	DT
46545	2369	26	manufacturing	manufacturing	NN
46545	2369	27	business	business	NN
46545	2369	28	.	.	.
46545	2370	1	Perhaps	perhaps	RB
46545	2370	2	the	the	DT
46545	2370	3	most	most	RBS
46545	2370	4	important	important	JJ
46545	2370	5	feature	feature	NN
46545	2370	6	to	to	TO
46545	2370	7	be	be	VB
46545	2370	8	kept	keep	VBN
46545	2370	9	in	in	IN
46545	2370	10	mind	mind	NN
46545	2370	11	is	be	VBZ
46545	2370	12	to	to	TO
46545	2370	13	so	so	RB
46545	2370	14	arrange	arrange	VB
46545	2370	15	the	the	DT
46545	2370	16	system	system	NN
46545	2370	17	that	that	WDT
46545	2370	18	the	the	DT
46545	2370	19	cost	cost	NN
46545	2370	20	of	of	IN
46545	2370	21	manufacturing	manufacture	VBG
46545	2370	22	the	the	DT
46545	2370	23	goods	good	NNS
46545	2370	24	will	will	MD
46545	2370	25	be	be	VB
46545	2370	26	shown	show	VBN
46545	2370	27	.	.	.
46545	2371	1	Correct	correct	JJ
46545	2371	2	cost	cost	NN
46545	2371	3	accounting	accounting	NN
46545	2371	4	methods	method	NNS
46545	2371	5	are	be	VBP
46545	2371	6	of	of	IN
46545	2371	7	greater	great	JJR
46545	2371	8	importance	importance	NN
46545	2371	9	to	to	IN
46545	2371	10	the	the	DT
46545	2371	11	manufacturer	manufacturer	NN
46545	2371	12	than	than	IN
46545	2371	13	the	the	DT
46545	2371	14	method	method	NN
46545	2371	15	of	of	IN
46545	2371	16	keeping	keep	VBG
46545	2371	17	accounts	account	NNS
46545	2371	18	with	with	IN
46545	2371	19	his	-PRON-	PRP$
46545	2371	20	customers	customer	NNS
46545	2371	21	.	.	.
46545	2372	1	He	-PRON-	PRP
46545	2372	2	can	can	MD
46545	2372	3	not	not	RB
46545	2372	4	afford	afford	VB
46545	2372	5	to	to	TO
46545	2372	6	wait	wait	VB
46545	2372	7	until	until	IN
46545	2372	8	the	the	DT
46545	2372	9	end	end	NN
46545	2372	10	of	of	IN
46545	2372	11	the	the	DT
46545	2372	12	year	year	NN
46545	2372	13	for	for	IN
46545	2372	14	results	result	NNS
46545	2372	15	;	;	:
46545	2372	16	he	-PRON-	PRP
46545	2372	17	must	must	MD
46545	2372	18	know	know	VB
46545	2372	19	what	what	WP
46545	2372	20	his	-PRON-	PRP$
46545	2372	21	goods	good	NNS
46545	2372	22	cost	cost	VBP
46545	2372	23	him	-PRON-	PRP
46545	2372	24	if	if	IN
46545	2372	25	he	-PRON-	PRP
46545	2372	26	is	be	VBZ
46545	2372	27	to	to	TO
46545	2372	28	intelligently	intelligently	RB
46545	2372	29	make	make	VB
46545	2372	30	selling	selling	NN
46545	2372	31	prices	price	NNS
46545	2372	32	.	.	.
46545	2373	1	There	there	EX
46545	2373	2	are	be	VBP
46545	2373	3	so	so	RB
46545	2373	4	many	many	JJ
46545	2373	5	opportunities	opportunity	NNS
46545	2373	6	for	for	IN
46545	2373	7	fluctuations	fluctuation	NNS
46545	2373	8	in	in	IN
46545	2373	9	manufacturing	manufacturing	NN
46545	2373	10	costs	cost	NNS
46545	2373	11	that	that	WDT
46545	2373	12	the	the	DT
46545	2373	13	accounts	account	NNS
46545	2373	14	must	must	MD
46545	2373	15	at	at	IN
46545	2373	16	least	least	JJS
46545	2373	17	show	show	VB
46545	2373	18	approximate	approximate	JJ
46545	2373	19	results	result	NNS
46545	2373	20	at	at	IN
46545	2373	21	all	all	DT
46545	2373	22	times	time	NNS
46545	2373	23	.	.	.
46545	2374	1	Cost	cost	NN
46545	2374	2	accounting	accounting	NN
46545	2374	3	is	be	VBZ
46545	2374	4	a	a	DT
46545	2374	5	profession	profession	NN
46545	2374	6	in	in	IN
46545	2374	7	itself	-PRON-	PRP
46545	2374	8	,	,	,
46545	2374	9	and	and	CC
46545	2374	10	it	-PRON-	PRP
46545	2374	11	is	be	VBZ
46545	2374	12	not	not	RB
46545	2374	13	our	-PRON-	PRP$
46545	2374	14	purpose	purpose	NN
46545	2374	15	to	to	TO
46545	2374	16	discuss	discuss	VB
46545	2374	17	,	,	,
46545	2374	18	in	in	IN
46545	2374	19	this	this	DT
46545	2374	20	paper	paper	NN
46545	2374	21	,	,	,
46545	2374	22	all	all	DT
46545	2374	23	of	of	IN
46545	2374	24	the	the	DT
46545	2374	25	details	detail	NNS
46545	2374	26	of	of	IN
46545	2374	27	collecting	collect	VBG
46545	2374	28	data	datum	NNS
46545	2374	29	in	in	IN
46545	2374	30	the	the	DT
46545	2374	31	factory	factory	NN
46545	2374	32	and	and	CC
46545	2374	33	shop	shop	NN
46545	2374	34	.	.	.
46545	2375	1	The	the	DT
46545	2375	2	purpose	purpose	NN
46545	2375	3	of	of	IN
46545	2375	4	this	this	DT
46545	2375	5	paper	paper	NN
46545	2375	6	is	be	VBZ
46545	2375	7	to	to	TO
46545	2375	8	show	show	VB
46545	2375	9	the	the	DT
46545	2375	10	accounts	account	NNS
46545	2375	11	with	with	IN
46545	2375	12	which	which	WDT
46545	2375	13	a	a	DT
46545	2375	14	bookkeeper	bookkeeper	NN
46545	2375	15	for	for	IN
46545	2375	16	a	a	DT
46545	2375	17	manufacturing	manufacturing	NN
46545	2375	18	business	business	NN
46545	2375	19	should	should	MD
46545	2375	20	become	become	VB
46545	2375	21	familiar	familiar	JJ
46545	2375	22	.	.	.
46545	2376	1	Even	even	RB
46545	2376	2	when	when	WRB
46545	2376	3	a	a	DT
46545	2376	4	manufacturer	manufacturer	NN
46545	2376	5	does	do	VBZ
46545	2376	6	not	not	RB
46545	2376	7	maintain	maintain	VB
46545	2376	8	a	a	DT
46545	2376	9	complete	complete	JJ
46545	2376	10	cost	cost	NN
46545	2376	11	accounting	accounting	NN
46545	2376	12	system	system	NN
46545	2376	13	the	the	DT
46545	2376	14	bookkeeper	bookkeeper	NN
46545	2376	15	can	can	MD
46545	2376	16	produce	produce	VB
46545	2376	17	some	some	DT
46545	2376	18	valuable	valuable	JJ
46545	2376	19	statistics	statistic	NNS
46545	2376	20	by	by	IN
46545	2376	21	a	a	DT
46545	2376	22	proper	proper	JJ
46545	2376	23	arrangement	arrangement	NN
46545	2376	24	of	of	IN
46545	2376	25	the	the	DT
46545	2376	26	accounts	account	NNS
46545	2376	27	.	.	.
46545	2377	1	ACCOUNTS	accounts	RB
46545	2377	2	USED	use	VBN
46545	2377	3	=	=	NFP
46545	2377	4	56.=	56.=	XX
46545	2377	5	For	for	IN
46545	2377	6	the	the	DT
46545	2377	7	purpose	purpose	NN
46545	2377	8	of	of	IN
46545	2377	9	illustration	illustration	NN
46545	2377	10	we	-PRON-	PRP
46545	2377	11	have	have	VBP
46545	2377	12	selected	select	VBN
46545	2377	13	a	a	DT
46545	2377	14	representative	representative	JJ
46545	2377	15	schedule	schedule	NN
46545	2377	16	of	of	IN
46545	2377	17	the	the	DT
46545	2377	18	accounts	account	NNS
46545	2377	19	of	of	IN
46545	2377	20	a	a	DT
46545	2377	21	manufacturing	manufacturing	NN
46545	2377	22	business	business	NN
46545	2377	23	.	.	.
46545	2378	1	The	the	DT
46545	2378	2	following	follow	VBG
46545	2378	3	accounts	account	NNS
46545	2378	4	are	be	VBP
46545	2378	5	those	those	DT
46545	2378	6	which	which	WDT
46545	2378	7	have	have	VBP
46545	2378	8	a	a	DT
46545	2378	9	direct	direct	JJ
46545	2378	10	bearing	bearing	NN
46545	2378	11	on	on	IN
46545	2378	12	the	the	DT
46545	2378	13	manufacturing	manufacturing	NN
46545	2378	14	branch	branch	NN
46545	2378	15	of	of	IN
46545	2378	16	a	a	DT
46545	2378	17	business	business	NN
46545	2378	18	and	and	CC
46545	2378	19	do	do	VBP
46545	2378	20	not	not	RB
46545	2378	21	include	include	VB
46545	2378	22	the	the	DT
46545	2378	23	administrative	administrative	JJ
46545	2378	24	and	and	CC
46545	2378	25	selling	selling	NN
46545	2378	26	branches	branch	NNS
46545	2378	27	.	.	.
46545	2379	1	FACTORY	FACTORY	NNP
46545	2379	2	ASSETS	ASSETS	NNP
46545	2379	3	1	1	CD
46545	2379	4	.	.	.
46545	2380	1	_	_	NNP
46545	2380	2	Real	Real	NNP
46545	2380	3	Estate	Estate	NNP
46545	2380	4	.	.	.
46545	2380	5	_	_	NNP
46545	2380	6	Includes	include	VBZ
46545	2380	7	the	the	DT
46545	2380	8	cost	cost	NN
46545	2380	9	of	of	IN
46545	2380	10	land	land	NN
46545	2380	11	and	and	CC
46545	2380	12	factory	factory	NN
46545	2380	13	buildings	building	NNS
46545	2380	14	.	.	.
46545	2381	1	2	2	LS
46545	2381	2	.	.	.
46545	2382	1	_	_	NNP
46545	2382	2	Machinery	Machinery	NNP
46545	2382	3	.	.	.
46545	2382	4	_	_	NNP
46545	2382	5	Charged	charge	VBN
46545	2382	6	with	with	IN
46545	2382	7	the	the	DT
46545	2382	8	cost	cost	NN
46545	2382	9	of	of	IN
46545	2382	10	all	all	DT
46545	2382	11	machinery	machinery	NN
46545	2382	12	including	include	VBG
46545	2382	13	total	total	JJ
46545	2382	14	cost	cost	NN
46545	2382	15	of	of	IN
46545	2382	16	installation	installation	NN
46545	2382	17	.	.	.
46545	2383	1	Freight	freight	NN
46545	2383	2	,	,	,
46545	2383	3	cartage	cartage	NN
46545	2383	4	,	,	,
46545	2383	5	and	and	CC
46545	2383	6	cost	cost	NN
46545	2383	7	of	of	IN
46545	2383	8	erecting	erect	VBG
46545	2383	9	the	the	DT
46545	2383	10	machine	machine	NN
46545	2383	11	ready	ready	JJ
46545	2383	12	for	for	IN
46545	2383	13	use	use	NN
46545	2383	14	should	should	MD
46545	2383	15	be	be	VB
46545	2383	16	included	include	VBN
46545	2383	17	.	.	.
46545	2384	1	3	3	LS
46545	2384	2	.	.	.
46545	2385	1	_	_	NNP
46545	2385	2	Patterns	Patterns	NNPS
46545	2385	3	and	and	CC
46545	2385	4	Tools	Tools	NNPS
46545	2385	5	.	.	.
46545	2385	6	_	_	NNP
46545	2385	7	Charged	charge	VBN
46545	2385	8	through	through	IN
46545	2385	9	cash	cash	NN
46545	2385	10	and	and	CC
46545	2385	11	purchase	purchase	NN
46545	2385	12	book	book	NN
46545	2385	13	for	for	IN
46545	2385	14	all	all	DT
46545	2385	15	patterns	pattern	NNS
46545	2385	16	and	and	CC
46545	2385	17	tools	tool	NNS
46545	2385	18	purchased	purchase	VBD
46545	2385	19	.	.	.
46545	2386	1	Charged	charge	VBN
46545	2386	2	through	through	IN
46545	2386	3	cash	cash	NN
46545	2386	4	book	book	NN
46545	2386	5	and	and	CC
46545	2386	6	journal	journal	NN
46545	2386	7	--	--	:
46545	2386	8	with	with	IN
46545	2386	9	proper	proper	JJ
46545	2386	10	credit	credit	NN
46545	2386	11	to	to	IN
46545	2386	12	material	material	NN
46545	2386	13	and	and	CC
46545	2386	14	labor	labor	NN
46545	2386	15	accounts	account	NNS
46545	2386	16	--	--	:
46545	2386	17	if	if	IN
46545	2386	18	manufactured	manufacture	VBN
46545	2386	19	in	in	IN
46545	2386	20	the	the	DT
46545	2386	21	factory	factory	NN
46545	2386	22	.	.	.
46545	2387	1	4	4	LS
46545	2387	2	.	.	.
46545	2388	1	_	_	NNP
46545	2388	2	Material	Material	NNP
46545	2388	3	Purchases	Purchases	NNP
46545	2388	4	.	.	.
46545	2388	5	_	_	NNP
46545	2388	6	Charged	charge	VBN
46545	2388	7	through	through	IN
46545	2388	8	purchase	purchase	NN
46545	2388	9	and	and	CC
46545	2388	10	cash	cash	NN
46545	2388	11	books	book	NNS
46545	2388	12	for	for	IN
46545	2388	13	all	all	DT
46545	2388	14	purchases	purchase	NNS
46545	2388	15	of	of	IN
46545	2388	16	material	material	NN
46545	2388	17	that	that	WDT
46545	2388	18	enters	enter	VBZ
46545	2388	19	into	into	IN
46545	2388	20	the	the	DT
46545	2388	21	product	product	NN
46545	2388	22	.	.	.
46545	2389	1	Cost	cost	NN
46545	2389	2	includes	include	VBZ
46545	2389	3	charges	charge	NNS
46545	2389	4	for	for	IN
46545	2389	5	delivery	delivery	NN
46545	2389	6	.	.	.
46545	2390	1	Credited	credit	VBN
46545	2390	2	for	for	IN
46545	2390	3	all	all	DT
46545	2390	4	material	material	NN
46545	2390	5	used	use	VBN
46545	2390	6	in	in	IN
46545	2390	7	the	the	DT
46545	2390	8	factory	factory	NN
46545	2390	9	.	.	.
46545	2391	1	This	this	DT
46545	2391	2	may	may	MD
46545	2391	3	be	be	VB
46545	2391	4	subdivided	subdivide	VBN
46545	2391	5	into	into	IN
46545	2391	6	several	several	JJ
46545	2391	7	accounts	account	NNS
46545	2391	8	to	to	TO
46545	2391	9	represent	represent	VB
46545	2391	10	the	the	DT
46545	2391	11	different	different	JJ
46545	2391	12	classes	class	NNS
46545	2391	13	of	of	IN
46545	2391	14	material	material	NN
46545	2391	15	used	use	VBN
46545	2391	16	--	--	:
46545	2391	17	as	as	IN
46545	2391	18	iron	iron	NN
46545	2391	19	,	,	,
46545	2391	20	steel	steel	NN
46545	2391	21	,	,	,
46545	2391	22	lumber	lumber	NN
46545	2391	23	,	,	,
46545	2391	24	leather	leather	NN
46545	2391	25	,	,	,
46545	2391	26	hardware	hardware	NN
46545	2391	27	,	,	,
46545	2391	28	etc	etc	FW
46545	2391	29	.	.	.
46545	2392	1	5	5	CD
46545	2392	2	.	.	.
46545	2393	1	_	_	NNP
46545	2393	2	Supplies	Supplies	NNP
46545	2393	3	Purchases	Purchases	NNP
46545	2393	4	.	.	.
46545	2393	5	_	_	NNP
46545	2393	6	Charged	charge	VBN
46545	2393	7	through	through	IN
46545	2393	8	purchase	purchase	NN
46545	2393	9	and	and	CC
46545	2393	10	cash	cash	NN
46545	2393	11	books	book	NNS
46545	2393	12	for	for	IN
46545	2393	13	all	all	DT
46545	2393	14	purchases	purchase	NNS
46545	2393	15	of	of	IN
46545	2393	16	factory	factory	NN
46545	2393	17	supplies	supply	NNS
46545	2393	18	,	,	,
46545	2393	19	like	like	IN
46545	2393	20	oil	oil	NN
46545	2393	21	,	,	,
46545	2393	22	waste	waste	NN
46545	2393	23	,	,	,
46545	2393	24	belt	belt	NN
46545	2393	25	lacing	lacing	NN
46545	2393	26	,	,	,
46545	2393	27	and	and	CC
46545	2393	28	similar	similar	JJ
46545	2393	29	items	item	NNS
46545	2393	30	.	.	.
46545	2394	1	Credited	credit	VBN
46545	2394	2	for	for	IN
46545	2394	3	all	all	DT
46545	2394	4	supplies	supply	NNS
46545	2394	5	used	use	VBN
46545	2394	6	in	in	IN
46545	2394	7	the	the	DT
46545	2394	8	factory	factory	NN
46545	2394	9	.	.	.
46545	2395	1	6	6	CD
46545	2395	2	.	.	.
46545	2396	1	_	_	NNP
46545	2396	2	Finished	Finished	NNP
46545	2396	3	Goods	Goods	NNP
46545	2396	4	.	.	.
46545	2396	5	_	_	NNP
46545	2396	6	Charged	charge	VBN
46545	2396	7	for	for	IN
46545	2396	8	all	all	DT
46545	2396	9	goods	good	NNS
46545	2396	10	finished	finish	VBN
46545	2396	11	,	,	,
46545	2396	12	usually	usually	RB
46545	2396	13	at	at	IN
46545	2396	14	cost	cost	NN
46545	2396	15	of	of	IN
46545	2396	16	manufacture	manufacture	NN
46545	2396	17	.	.	.
46545	2397	1	Sometimes	sometimes	RB
46545	2397	2	a	a	DT
46545	2397	3	small	small	JJ
46545	2397	4	factory	factory	NN
46545	2397	5	profit	profit	NN
46545	2397	6	is	be	VBZ
46545	2397	7	added	add	VBN
46545	2397	8	.	.	.
46545	2398	1	This	this	DT
46545	2398	2	account	account	NN
46545	2398	3	represents	represent	VBZ
46545	2398	4	a	a	DT
46545	2398	5	purchase	purchase	NN
46545	2398	6	account	account	NN
46545	2398	7	to	to	IN
46545	2398	8	the	the	DT
46545	2398	9	commercial	commercial	JJ
46545	2398	10	department	department	NN
46545	2398	11	,	,	,
46545	2398	12	as	as	IN
46545	2398	13	it	-PRON-	PRP
46545	2398	14	represents	represent	VBZ
46545	2398	15	the	the	DT
46545	2398	16	cost	cost	NN
46545	2398	17	of	of	IN
46545	2398	18	goods	good	NNS
46545	2398	19	to	to	IN
46545	2398	20	them	-PRON-	PRP
46545	2398	21	,	,	,
46545	2398	22	FACTORY	factory	NN
46545	2398	23	EXPENSES	expenses	NN
46545	2398	24	7	7	CD
46545	2398	25	.	.	.
46545	2399	1	_	_	NNP
46545	2399	2	Salaries	Salaries	NNP
46545	2399	3	.	.	.
46545	2399	4	_	_	NNP
46545	2399	5	Charged	charge	VBN
46545	2399	6	for	for	IN
46545	2399	7	salaries	salary	NNS
46545	2399	8	of	of	IN
46545	2399	9	superintendent	superintendent	NN
46545	2399	10	,	,	,
46545	2399	11	assistant	assistant	NN
46545	2399	12	superintendent	superintendent	NN
46545	2399	13	,	,	,
46545	2399	14	and	and	CC
46545	2399	15	factory	factory	NN
46545	2399	16	clerks	clerk	NNS
46545	2399	17	.	.	.
46545	2400	1	8	8	LS
46545	2400	2	.	.	.
46545	2401	1	_	_	NNP
46545	2401	2	Labor	Labor	NNP
46545	2401	3	.	.	.
46545	2401	4	_	_	NNP
46545	2401	5	Charged	charge	VBN
46545	2401	6	through	through	IN
46545	2401	7	cash	cash	NN
46545	2401	8	and	and	CC
46545	2401	9	pay	pay	VB
46545	2401	10	roll	roll	NN
46545	2401	11	books	book	NNS
46545	2401	12	for	for	IN
46545	2401	13	the	the	DT
46545	2401	14	amount	amount	NN
46545	2401	15	of	of	IN
46545	2401	16	all	all	DT
46545	2401	17	factory	factory	NN
46545	2401	18	pay	pay	NN
46545	2401	19	-	-	HYPH
46545	2401	20	rolls	roll	NNS
46545	2401	21	.	.	.
46545	2402	1	9	9	CD
46545	2402	2	.	.	.
46545	2403	1	_	_	NNP
46545	2403	2	Experimental	Experimental	NNP
46545	2403	3	.	.	.
46545	2403	4	_	_	NNP
46545	2403	5	Charged	charge	VBN
46545	2403	6	through	through	IN
46545	2403	7	cash	cash	NN
46545	2403	8	and	and	CC
46545	2403	9	pay	pay	NN
46545	2403	10	-	-	HYPH
46545	2403	11	roll	roll	NN
46545	2403	12	books	book	NNS
46545	2403	13	and	and	CC
46545	2403	14	journal	journal	NN
46545	2403	15	for	for	IN
46545	2403	16	all	all	DT
46545	2403	17	labor	labor	NN
46545	2403	18	and	and	CC
46545	2403	19	material	material	NN
46545	2403	20	used	use	VBN
46545	2403	21	in	in	IN
46545	2403	22	experimental	experimental	JJ
46545	2403	23	work	work	NN
46545	2403	24	carried	carry	VBN
46545	2403	25	on	on	RP
46545	2403	26	for	for	IN
46545	2403	27	the	the	DT
46545	2403	28	purpose	purpose	NN
46545	2403	29	of	of	IN
46545	2403	30	improving	improve	VBG
46545	2403	31	the	the	DT
46545	2403	32	product	product	NN
46545	2403	33	.	.	.
46545	2404	1	10	10	CD
46545	2404	2	.	.	.
46545	2405	1	_	_	NNP
46545	2405	2	General	General	NNP
46545	2405	3	Factory	Factory	NNP
46545	2405	4	Expense	Expense	NNP
46545	2405	5	.	.	.
46545	2405	6	_	_	NNP
46545	2405	7	Charged	charge	VBN
46545	2405	8	through	through	IN
46545	2405	9	cash	cash	NN
46545	2405	10	and	and	CC
46545	2405	11	purchase	purchase	NN
46545	2405	12	books	book	NNS
46545	2405	13	for	for	IN
46545	2405	14	cost	cost	NN
46545	2405	15	of	of	IN
46545	2405	16	miscellaneous	miscellaneous	JJ
46545	2405	17	factory	factory	NN
46545	2405	18	expense	expense	NN
46545	2405	19	items	item	NNS
46545	2405	20	not	not	RB
46545	2405	21	otherwise	otherwise	RB
46545	2405	22	accounted	account	VBD
46545	2405	23	for	for	IN
46545	2405	24	.	.	.
46545	2406	1	11	11	CD
46545	2406	2	.	.	.
46545	2407	1	_	_	NNP
46545	2407	2	Power	Power	NNP
46545	2407	3	,	,	,
46545	2407	4	Heat	Heat	NNP
46545	2407	5	,	,	,
46545	2407	6	and	and	CC
46545	2407	7	Light	Light	NNP
46545	2407	8	.	.	.
46545	2407	9	_	_	NNP
46545	2407	10	Charged	charge	VBN
46545	2407	11	for	for	IN
46545	2407	12	fuel	fuel	NN
46545	2407	13	,	,	,
46545	2407	14	oils	oil	NNS
46545	2407	15	,	,	,
46545	2407	16	water	water	NN
46545	2407	17	,	,	,
46545	2407	18	wages	wage	NNS
46545	2407	19	of	of	IN
46545	2407	20	engineer	engineer	NN
46545	2407	21	and	and	CC
46545	2407	22	firemen	fireman	NNS
46545	2407	23	,	,	,
46545	2407	24	electricity	electricity	NN
46545	2407	25	(	(	-LRB-
46545	2407	26	when	when	WRB
46545	2407	27	purchased	purchase	VBN
46545	2407	28	)	)	-RRB-
46545	2407	29	,	,	,
46545	2407	30	and	and	CC
46545	2407	31	all	all	DT
46545	2407	32	other	other	JJ
46545	2407	33	items	item	NNS
46545	2407	34	entering	enter	VBG
46545	2407	35	into	into	IN
46545	2407	36	their	-PRON-	PRP$
46545	2407	37	cost	cost	NN
46545	2407	38	.	.	.
46545	2408	1	12	12	CD
46545	2408	2	.	.	.
46545	2409	1	_	_	NNP
46545	2409	2	Building	Building	NNP
46545	2409	3	Maintenance	Maintenance	NNP
46545	2409	4	and	and	CC
46545	2409	5	Repairs	Repairs	NNP
46545	2409	6	.	.	.
46545	2409	7	_	_	NNP
46545	2409	8	Charged	charge	VBN
46545	2409	9	through	through	IN
46545	2409	10	cash	cash	NN
46545	2409	11	and	and	CC
46545	2409	12	purchase	purchase	NN
46545	2409	13	books	book	NNS
46545	2409	14	for	for	IN
46545	2409	15	materials	material	NNS
46545	2409	16	purchased	purchase	VBN
46545	2409	17	specially	specially	RB
46545	2409	18	for	for	IN
46545	2409	19	repairs	repair	NNS
46545	2409	20	to	to	IN
46545	2409	21	buildings	building	NNS
46545	2409	22	.	.	.
46545	2410	1	Charged	charge	VBN
46545	2410	2	through	through	IN
46545	2410	3	journal	journal	NN
46545	2410	4	and	and	CC
46545	2410	5	pay	pay	NN
46545	2410	6	-	-	HYPH
46545	2410	7	roll	roll	NN
46545	2410	8	book	book	NN
46545	2410	9	for	for	IN
46545	2410	10	labor	labor	NN
46545	2410	11	and	and	CC
46545	2410	12	materials	material	NNS
46545	2410	13	or	or	CC
46545	2410	14	supplies	supply	NNS
46545	2410	15	consumed	consume	VBN
46545	2410	16	in	in	IN
46545	2410	17	maintenance	maintenance	NN
46545	2410	18	and	and	CC
46545	2410	19	repairs	repair	NNS
46545	2410	20	to	to	IN
46545	2410	21	buildings	building	NNS
46545	2410	22	.	.	.
46545	2411	1	13	13	CD
46545	2411	2	.	.	.
46545	2412	1	_	_	NNP
46545	2412	2	Repairs	Repairs	NNP
46545	2412	3	to	to	IN
46545	2412	4	Machinery	Machinery	NNP
46545	2412	5	.	.	.
46545	2412	6	_	_	NNP
46545	2412	7	Treated	Treated	NNP
46545	2412	8	the	the	DT
46545	2412	9	same	same	JJ
46545	2412	10	as	as	IN
46545	2412	11	No	no	UH
46545	2412	12	.	.	.
46545	2413	1	12	12	CD
46545	2413	2	.	.	.
46545	2414	1	14	14	CD
46545	2414	2	.	.	.
46545	2415	1	_	_	NNP
46545	2415	2	Repairs	Repairs	NNP
46545	2415	3	to	to	IN
46545	2415	4	Patterns	Patterns	NNPS
46545	2415	5	and	and	CC
46545	2415	6	Tools	Tools	NNPS
46545	2415	7	.	.	.
46545	2415	8	_	_	NNP
46545	2415	9	Treated	Treated	NNP
46545	2415	10	the	the	DT
46545	2415	11	same	same	JJ
46545	2415	12	as	as	IN
46545	2415	13	No	no	UH
46545	2415	14	.	.	.
46545	2416	1	13	13	CD
46545	2416	2	.	.	.
46545	2417	1	15	15	CD
46545	2417	2	.	.	.
46545	2418	1	_	_	NNP
46545	2418	2	Insurance	Insurance	NNP
46545	2418	3	.	.	.
46545	2418	4	_	_	NNP
46545	2418	5	Charged	charge	VBN
46545	2418	6	through	through	IN
46545	2418	7	cash	cash	NN
46545	2418	8	book	book	NN
46545	2418	9	for	for	IN
46545	2418	10	all	all	DT
46545	2418	11	premiums	premium	NNS
46545	2418	12	paid	pay	VBN
46545	2418	13	for	for	IN
46545	2418	14	insurance	insurance	NN
46545	2418	15	on	on	IN
46545	2418	16	buildings	building	NNS
46545	2418	17	and	and	CC
46545	2418	18	contents	content	NNS
46545	2418	19	.	.	.
46545	2419	1	16	16	CD
46545	2419	2	.	.	.
46545	2420	1	_	_	NNP
46545	2420	2	Taxes	Taxes	NNP
46545	2420	3	.	.	.
46545	2420	4	_	_	NNP
46545	2420	5	Charged	charge	VBN
46545	2420	6	for	for	IN
46545	2420	7	all	all	DT
46545	2420	8	state	state	NN
46545	2420	9	,	,	,
46545	2420	10	county	county	NN
46545	2420	11	,	,	,
46545	2420	12	and	and	CC
46545	2420	13	city	city	NN
46545	2420	14	taxes	taxis	NNS
46545	2420	15	.	.	.
46545	2421	1	17	17	CD
46545	2421	2	.	.	.
46545	2422	1	_	_	NNP
46545	2422	2	Depreciation	Depreciation	NNP
46545	2422	3	of	of	IN
46545	2422	4	Buildings	Buildings	NNPS
46545	2422	5	.	.	.
46545	2422	6	_	_	NNP
46545	2422	7	An	an	DT
46545	2422	8	amount	amount	NN
46545	2422	9	charged	charge	VBN
46545	2422	10	off	off	RP
46545	2422	11	each	each	DT
46545	2422	12	year	year	NN
46545	2422	13	to	to	TO
46545	2422	14	cover	cover	VB
46545	2422	15	depreciation	depreciation	NN
46545	2422	16	.	.	.
46545	2423	1	18	18	CD
46545	2423	2	.	.	.
46545	2424	1	_	_	NNP
46545	2424	2	Depreciation	Depreciation	NNP
46545	2424	3	of	of	IN
46545	2424	4	Machinery	Machinery	NNP
46545	2424	5	.	.	.
46545	2424	6	_	_	NNP
46545	2424	7	Treated	Treated	NNP
46545	2424	8	the	the	DT
46545	2424	9	same	same	JJ
46545	2424	10	as	as	IN
46545	2424	11	No	no	UH
46545	2424	12	.	.	.
46545	2425	1	17	17	CD
46545	2425	2	.	.	.
46545	2426	1	Depreciation	depreciation	NN
46545	2426	2	based	base	VBN
46545	2426	3	on	on	IN
46545	2426	4	estimated	estimated	JJ
46545	2426	5	life	life	NN
46545	2426	6	of	of	IN
46545	2426	7	machine	machine	NN
46545	2426	8	.	.	.
46545	2427	1	19	19	CD
46545	2427	2	.	.	.
46545	2428	1	_	_	NNP
46545	2428	2	Depreciation	Depreciation	NNP
46545	2428	3	of	of	IN
46545	2428	4	Patterns	Patterns	NNPS
46545	2428	5	and	and	CC
46545	2428	6	Tools	Tools	NNPS
46545	2428	7	.	.	.
46545	2428	8	_	_	NNP
46545	2428	9	Treated	Treated	NNP
46545	2428	10	the	the	DT
46545	2428	11	same	same	JJ
46545	2428	12	as	as	IN
46545	2428	13	No	no	UH
46545	2428	14	.	.	.
46545	2429	1	18	18	CD
46545	2429	2	.	.	.
46545	2430	1	SUMMARY	SUMMARY	NNP
46545	2430	2	ACCOUNTS	ACCOUNTS	NNP
46545	2430	3	20	20	CD
46545	2430	4	.	.	.
46545	2431	1	_	_	NNP
46545	2431	2	Manufacturing	Manufacturing	NNP
46545	2431	3	Account	Account	NNP
46545	2431	4	.	.	.
46545	2431	5	_	_	NNP
46545	2431	6	Charged	charge	VBN
46545	2431	7	for	for	IN
46545	2431	8	cost	cost	NN
46545	2431	9	of	of	IN
46545	2431	10	labor	labor	NN
46545	2431	11	and	and	CC
46545	2431	12	material	material	NN
46545	2431	13	consumed	consume	VBN
46545	2431	14	in	in	IN
46545	2431	15	manufacture	manufacture	NN
46545	2431	16	of	of	IN
46545	2431	17	goods	good	NNS
46545	2431	18	;	;	,
46545	2431	19	charged	charge	VBN
46545	2431	20	for	for	IN
46545	2431	21	proper	proper	JJ
46545	2431	22	proportion	proportion	NN
46545	2431	23	of	of	IN
46545	2431	24	all	all	DT
46545	2431	25	expense	expense	NN
46545	2431	26	accounts	account	NNS
46545	2431	27	;	;	,
46545	2431	28	credited	credit	VBN
46545	2431	29	with	with	IN
46545	2431	30	cost	cost	NN
46545	2431	31	of	of	IN
46545	2431	32	all	all	DT
46545	2431	33	finished	finish	VBN
46545	2431	34	goods	good	NNS
46545	2431	35	.	.	.
46545	2432	1	Balance	balance	NN
46545	2432	2	represents	represent	VBZ
46545	2432	3	cost	cost	NN
46545	2432	4	of	of	IN
46545	2432	5	all	all	DT
46545	2432	6	goods	good	NNS
46545	2432	7	in	in	IN
46545	2432	8	process	process	NN
46545	2432	9	.	.	.
46545	2433	1	COLLECTING	collecting	NN
46545	2433	2	COST	COST	NNP
46545	2433	3	STATISTICS	statistic	NNS
46545	2433	4	=	=	SYM
46545	2433	5	57	57	CD
46545	2433	6	.	.	.
46545	2434	1	Routine	Routine	NNP
46545	2434	2	Followed.=	Followed.=	NNP
46545	2434	3	The	the	DT
46545	2434	4	notes	note	NNS
46545	2434	5	following	follow	VBG
46545	2434	6	the	the	DT
46545	2434	7	names	name	NNS
46545	2434	8	of	of	IN
46545	2434	9	the	the	DT
46545	2434	10	accounts	account	NNS
46545	2434	11	in	in	IN
46545	2434	12	the	the	DT
46545	2434	13	above	above	JJ
46545	2434	14	schedule	schedule	NN
46545	2434	15	explain	explain	VB
46545	2434	16	their	-PRON-	PRP$
46545	2434	17	purpose	purpose	NN
46545	2434	18	and	and	CC
46545	2434	19	show	show	VBP
46545	2434	20	clearly	clearly	RB
46545	2434	21	how	how	WRB
46545	2434	22	charges	charge	NNS
46545	2434	23	are	be	VBP
46545	2434	24	made	make	VBN
46545	2434	25	direct	direct	JJ
46545	2434	26	to	to	IN
46545	2434	27	the	the	DT
46545	2434	28	expense	expense	NN
46545	2434	29	accounts	account	NNS
46545	2434	30	.	.	.
46545	2435	1	Further	further	JJ
46545	2435	2	explanations	explanation	NNS
46545	2435	3	are	be	VBP
46545	2435	4	necessary	necessary	JJ
46545	2435	5	in	in	IN
46545	2435	6	regard	regard	NN
46545	2435	7	to	to	IN
46545	2435	8	charges	charge	NNS
46545	2435	9	and	and	CC
46545	2435	10	credits	credit	NNS
46545	2435	11	to	to	IN
46545	2435	12	manufacturing	manufacturing	NN
46545	2435	13	account	account	NN
46545	2435	14	.	.	.
46545	2436	1	Labor	labor	NN
46545	2436	2	is	be	VBZ
46545	2436	3	easily	easily	RB
46545	2436	4	disposed	dispose	VBN
46545	2436	5	of	of	IN
46545	2436	6	as	as	IN
46545	2436	7	the	the	DT
46545	2436	8	amount	amount	NN
46545	2436	9	standing	stand	VBG
46545	2436	10	to	to	IN
46545	2436	11	the	the	DT
46545	2436	12	debit	debit	NN
46545	2436	13	of	of	IN
46545	2436	14	labor	labor	NN
46545	2436	15	account	account	NN
46545	2436	16	at	at	IN
46545	2436	17	the	the	DT
46545	2436	18	end	end	NN
46545	2436	19	of	of	IN
46545	2436	20	the	the	DT
46545	2436	21	month	month	NN
46545	2436	22	is	be	VBZ
46545	2436	23	transferred	transfer	VBN
46545	2436	24	to	to	IN
46545	2436	25	the	the	DT
46545	2436	26	debit	debit	NN
46545	2436	27	of	of	IN
46545	2436	28	manufacturing	manufacturing	NN
46545	2436	29	account	account	NN
46545	2436	30	,	,	,
46545	2436	31	closing	closing	NN
46545	2436	32	labor	labor	NN
46545	2436	33	account	account	NN
46545	2436	34	.	.	.
46545	2437	1	Material	material	NN
46545	2437	2	charges	charge	NNS
46545	2437	3	are	be	VBP
46545	2437	4	more	more	RBR
46545	2437	5	difficult	difficult	JJ
46545	2437	6	to	to	TO
46545	2437	7	handle	handle	VB
46545	2437	8	.	.	.
46545	2438	1	In	in	IN
46545	2438	2	all	all	DT
46545	2438	3	well	well	RB
46545	2438	4	-	-	HYPH
46545	2438	5	regulated	regulate	VBN
46545	2438	6	factories	factory	NNS
46545	2438	7	all	all	DT
46545	2438	8	material	material	NN
46545	2438	9	is	be	VBZ
46545	2438	10	as	as	RB
46545	2438	11	carefully	carefully	RB
46545	2438	12	accounted	account	VBN
46545	2438	13	for	for	IN
46545	2438	14	as	as	IN
46545	2438	15	cash	cash	NN
46545	2438	16	.	.	.
46545	2439	1	Proper	proper	JJ
46545	2439	2	storage	storage	NN
46545	2439	3	rooms	room	NNS
46545	2439	4	are	be	VBP
46545	2439	5	provided	provide	VBN
46545	2439	6	in	in	IN
46545	2439	7	which	which	WDT
46545	2439	8	all	all	DT
46545	2439	9	material	material	NN
46545	2439	10	is	be	VBZ
46545	2439	11	stored	store	VBN
46545	2439	12	.	.	.
46545	2440	1	These	these	DT
46545	2440	2	rooms	room	NNS
46545	2440	3	are	be	VBP
46545	2440	4	placed	place	VBN
46545	2440	5	in	in	IN
46545	2440	6	charge	charge	NN
46545	2440	7	of	of	IN
46545	2440	8	a	a	DT
46545	2440	9	man	man	NN
46545	2440	10	known	know	VBN
46545	2440	11	as	as	IN
46545	2440	12	stockkeeper	stockkeeper	NN
46545	2440	13	or	or	CC
46545	2440	14	stores	store	NNS
46545	2440	15	clerk	clerk	NN
46545	2440	16	,	,	,
46545	2440	17	and	and	CC
46545	2440	18	no	no	DT
46545	2440	19	one	one	NN
46545	2440	20	is	be	VBZ
46545	2440	21	allowed	allow	VBN
46545	2440	22	to	to	TO
46545	2440	23	take	take	VB
46545	2440	24	material	material	NN
46545	2440	25	from	from	IN
46545	2440	26	the	the	DT
46545	2440	27	storerooms	storeroom	NNS
46545	2440	28	without	without	IN
46545	2440	29	first	first	RB
46545	2440	30	presenting	present	VBG
46545	2440	31	a	a	DT
46545	2440	32	written	write	VBN
46545	2440	33	order	order	NN
46545	2440	34	,	,	,
46545	2440	35	signed	sign	VBN
46545	2440	36	by	by	IN
46545	2440	37	the	the	DT
46545	2440	38	foreman	foreman	NN
46545	2440	39	,	,	,
46545	2440	40	showing	show	VBG
46545	2440	41	for	for	IN
46545	2440	42	what	what	WP
46545	2440	43	purpose	purpose	NN
46545	2440	44	the	the	DT
46545	2440	45	material	material	NN
46545	2440	46	is	be	VBZ
46545	2440	47	to	to	TO
46545	2440	48	be	be	VB
46545	2440	49	used	use	VBN
46545	2440	50	.	.	.
46545	2441	1	This	this	DT
46545	2441	2	order	order	NN
46545	2441	3	is	be	VBZ
46545	2441	4	retained	retain	VBN
46545	2441	5	by	by	IN
46545	2441	6	the	the	DT
46545	2441	7	stockkeeper	stockkeeper	NN
46545	2441	8	and	and	CC
46545	2441	9	after	after	IN
46545	2441	10	he	-PRON-	PRP
46545	2441	11	has	have	VBZ
46545	2441	12	posted	post	VBN
46545	2441	13	the	the	DT
46545	2441	14	material	material	NN
46545	2441	15	to	to	IN
46545	2441	16	his	-PRON-	PRP$
46545	2441	17	own	own	JJ
46545	2441	18	records	record	NNS
46545	2441	19	he	-PRON-	PRP
46545	2441	20	sends	send	VBZ
46545	2441	21	it	-PRON-	PRP
46545	2441	22	to	to	IN
46545	2441	23	the	the	DT
46545	2441	24	bookkeeper	bookkeeper	NN
46545	2441	25	.	.	.
46545	2442	1	From	from	IN
46545	2442	2	these	these	DT
46545	2442	3	orders	order	NNS
46545	2442	4	,	,	,
46545	2442	5	the	the	DT
46545	2442	6	bookkeeper	bookkeeper	NN
46545	2442	7	compiles	compile	VBZ
46545	2442	8	a	a	DT
46545	2442	9	record	record	NN
46545	2442	10	of	of	IN
46545	2442	11	material	material	NN
46545	2442	12	withdrawn	withdraw	VBN
46545	2442	13	and	and	CC
46545	2442	14	,	,	,
46545	2442	15	at	at	IN
46545	2442	16	the	the	DT
46545	2442	17	end	end	NN
46545	2442	18	of	of	IN
46545	2442	19	the	the	DT
46545	2442	20	month	month	NN
46545	2442	21	,	,	,
46545	2442	22	the	the	DT
46545	2442	23	amount	amount	NN
46545	2442	24	is	be	VBZ
46545	2442	25	debited	debited	JJ
46545	2442	26	to	to	IN
46545	2442	27	manufacturing	manufacture	VBG
46545	2442	28	account	account	NN
46545	2442	29	and	and	CC
46545	2442	30	credited	credit	VBN
46545	2442	31	to	to	IN
46545	2442	32	material	material	JJ
46545	2442	33	purchases	purchase	NNS
46545	2442	34	.	.	.
46545	2443	1	The	the	DT
46545	2443	2	stockkeeper	stockkeeper	NN
46545	2443	3	keeps	keep	VBZ
46545	2443	4	a	a	DT
46545	2443	5	record	record	NN
46545	2443	6	of	of	IN
46545	2443	7	all	all	DT
46545	2443	8	material	material	NN
46545	2443	9	received	receive	VBN
46545	2443	10	and	and	CC
46545	2443	11	delivered	deliver	VBN
46545	2443	12	and	and	CC
46545	2443	13	the	the	DT
46545	2443	14	balance	balance	NN
46545	2443	15	of	of	IN
46545	2443	16	his	-PRON-	PRP$
46545	2443	17	accounts	account	NNS
46545	2443	18	shows	show	VBZ
46545	2443	19	the	the	DT
46545	2443	20	quantities	quantity	NNS
46545	2443	21	of	of	IN
46545	2443	22	the	the	DT
46545	2443	23	different	different	JJ
46545	2443	24	materials	material	NNS
46545	2443	25	which	which	WDT
46545	2443	26	he	-PRON-	PRP
46545	2443	27	should	should	MD
46545	2443	28	have	have	VB
46545	2443	29	in	in	IN
46545	2443	30	stock	stock	NN
46545	2443	31	.	.	.
46545	2444	1	His	-PRON-	PRP$
46545	2444	2	record	record	NN
46545	2444	3	should	should	MD
46545	2444	4	agree	agree	VB
46545	2444	5	with	with	IN
46545	2444	6	the	the	DT
46545	2444	7	balance	balance	NN
46545	2444	8	of	of	IN
46545	2444	9	material	material	NN
46545	2444	10	purchases	purchase	NNS
46545	2444	11	account	account	NN
46545	2444	12	.	.	.
46545	2445	1	When	when	WRB
46545	2445	2	a	a	DT
46545	2445	3	stockkeeper	stockkeeper	NN
46545	2445	4	is	be	VBZ
46545	2445	5	not	not	RB
46545	2445	6	employed	employ	VBN
46545	2445	7	it	-PRON-	PRP
46545	2445	8	is	be	VBZ
46545	2445	9	necessary	necessary	JJ
46545	2445	10	to	to	TO
46545	2445	11	have	have	VB
46545	2445	12	reports	report	NNS
46545	2445	13	from	from	IN
46545	2445	14	the	the	DT
46545	2445	15	factory	factory	NN
46545	2445	16	.	.	.
46545	2446	1	The	the	DT
46545	2446	2	bookkeeper	bookkeeper	NN
46545	2446	3	should	should	MD
46545	2446	4	arrange	arrange	VB
46545	2446	5	to	to	TO
46545	2446	6	obtain	obtain	VB
46545	2446	7	daily	daily	JJ
46545	2446	8	reports	report	NNS
46545	2446	9	from	from	IN
46545	2446	10	the	the	DT
46545	2446	11	foremen	foreman	NNS
46545	2446	12	showing	show	VBG
46545	2446	13	all	all	DT
46545	2446	14	materials	material	NNS
46545	2446	15	taken	take	VBN
46545	2446	16	into	into	IN
46545	2446	17	their	-PRON-	PRP$
46545	2446	18	departments	department	NNS
46545	2446	19	which	which	WDT
46545	2446	20	are	be	VBP
46545	2446	21	to	to	TO
46545	2446	22	be	be	VB
46545	2446	23	used	use	VBN
46545	2446	24	in	in	IN
46545	2446	25	the	the	DT
46545	2446	26	manufacture	manufacture	NN
46545	2446	27	of	of	IN
46545	2446	28	the	the	DT
46545	2446	29	regular	regular	JJ
46545	2446	30	product	product	NN
46545	2446	31	.	.	.
46545	2447	1	If	if	IN
46545	2447	2	any	any	DT
46545	2447	3	of	of	IN
46545	2447	4	this	this	DT
46545	2447	5	material	material	NN
46545	2447	6	is	be	VBZ
46545	2447	7	to	to	TO
46545	2447	8	be	be	VB
46545	2447	9	used	use	VBN
46545	2447	10	for	for	IN
46545	2447	11	the	the	DT
46545	2447	12	manufacture	manufacture	NN
46545	2447	13	of	of	IN
46545	2447	14	tools	tool	NNS
46545	2447	15	or	or	CC
46545	2447	16	patterns	pattern	NNS
46545	2447	17	for	for	IN
46545	2447	18	use	use	NN
46545	2447	19	in	in	IN
46545	2447	20	the	the	DT
46545	2447	21	factory	factory	NN
46545	2447	22	,	,	,
46545	2447	23	or	or	CC
46545	2447	24	for	for	IN
46545	2447	25	repairs	repair	NNS
46545	2447	26	to	to	IN
46545	2447	27	tools	tool	NNS
46545	2447	28	,	,	,
46545	2447	29	patterns	pattern	NNS
46545	2447	30	,	,	,
46545	2447	31	machinery	machinery	NN
46545	2447	32	,	,	,
46545	2447	33	or	or	CC
46545	2447	34	buildings	building	NNS
46545	2447	35	,	,	,
46545	2447	36	it	-PRON-	PRP
46545	2447	37	should	should	MD
46545	2447	38	be	be	VB
46545	2447	39	noted	note	VBN
46545	2447	40	on	on	IN
46545	2447	41	the	the	DT
46545	2447	42	report	report	NN
46545	2447	43	with	with	IN
46545	2447	44	a	a	DT
46545	2447	45	statement	statement	NN
46545	2447	46	of	of	IN
46545	2447	47	the	the	DT
46545	2447	48	exact	exact	JJ
46545	2447	49	purpose	purpose	NN
46545	2447	50	for	for	IN
46545	2447	51	which	which	WDT
46545	2447	52	it	-PRON-	PRP
46545	2447	53	is	be	VBZ
46545	2447	54	intended	intend	VBN
46545	2447	55	.	.	.
46545	2448	1	From	from	IN
46545	2448	2	these	these	DT
46545	2448	3	reports	report	NNS
46545	2448	4	,	,	,
46545	2448	5	the	the	DT
46545	2448	6	bookkeeper	bookkeeper	NN
46545	2448	7	will	will	MD
46545	2448	8	compile	compile	VB
46545	2448	9	his	-PRON-	PRP$
46545	2448	10	material	material	NN
46545	2448	11	records	record	NNS
46545	2448	12	which	which	WDT
46545	2448	13	will	will	MD
46545	2448	14	be	be	VB
46545	2448	15	credited	credit	VBN
46545	2448	16	to	to	IN
46545	2448	17	material	material	JJ
46545	2448	18	purchases	purchase	NNS
46545	2448	19	,	,	,
46545	2448	20	and	and	CC
46545	2448	21	charged	charge	VBN
46545	2448	22	to	to	IN
46545	2448	23	manufacturing	manufacture	VBG
46545	2448	24	account	account	NN
46545	2448	25	and	and	CC
46545	2448	26	the	the	DT
46545	2448	27	different	different	JJ
46545	2448	28	repair	repair	NN
46545	2448	29	accounts	account	NNS
46545	2448	30	at	at	IN
46545	2448	31	the	the	DT
46545	2448	32	end	end	NN
46545	2448	33	of	of	IN
46545	2448	34	the	the	DT
46545	2448	35	month	month	NN
46545	2448	36	.	.	.
46545	2449	1	Supplies	supply	NNS
46545	2449	2	are	be	VBP
46545	2449	3	handled	handle	VBN
46545	2449	4	the	the	DT
46545	2449	5	same	same	JJ
46545	2449	6	as	as	IN
46545	2449	7	materials	material	NNS
46545	2449	8	,	,	,
46545	2449	9	except	except	IN
46545	2449	10	that	that	IN
46545	2449	11	where	where	WRB
46545	2449	12	this	this	DT
46545	2449	13	is	be	VBZ
46545	2449	14	a	a	DT
46545	2449	15	small	small	JJ
46545	2449	16	item	item	NN
46545	2449	17	it	-PRON-	PRP
46545	2449	18	is	be	VBZ
46545	2449	19	sometimes	sometimes	RB
46545	2449	20	treated	treat	VBN
46545	2449	21	as	as	IN
46545	2449	22	an	an	DT
46545	2449	23	expense	expense	NN
46545	2449	24	account	account	NN
46545	2449	25	.	.	.
46545	2450	1	Where	where	WRB
46545	2450	2	a	a	DT
46545	2450	3	considerable	considerable	JJ
46545	2450	4	value	value	NN
46545	2450	5	is	be	VBZ
46545	2450	6	involved	involve	VBN
46545	2450	7	it	-PRON-	PRP
46545	2450	8	is	be	VBZ
46545	2450	9	preferable	preferable	JJ
46545	2450	10	to	to	TO
46545	2450	11	consider	consider	VB
46545	2450	12	it	-PRON-	PRP
46545	2450	13	as	as	IN
46545	2450	14	a	a	DT
46545	2450	15	subdivision	subdivision	NN
46545	2450	16	of	of	IN
46545	2450	17	the	the	DT
46545	2450	18	material	material	NN
46545	2450	19	account	account	NN
46545	2450	20	.	.	.
46545	2451	1	The	the	DT
46545	2451	2	expense	expense	NN
46545	2451	3	accounts	account	NNS
46545	2451	4	must	must	MD
46545	2451	5	be	be	VB
46545	2451	6	charged	charge	VBN
46545	2451	7	on	on	IN
46545	2451	8	a	a	DT
46545	2451	9	percentage	percentage	NN
46545	2451	10	basis	basis	NN
46545	2451	11	for	for	IN
46545	2451	12	the	the	DT
46545	2451	13	reason	reason	NN
46545	2451	14	that	that	IN
46545	2451	15	the	the	DT
46545	2451	16	amounts	amount	NNS
46545	2451	17	actually	actually	RB
46545	2451	18	expended	expend	VBN
46545	2451	19	vary	vary	VBP
46545	2451	20	in	in	IN
46545	2451	21	different	different	JJ
46545	2451	22	months	month	NNS
46545	2451	23	,	,	,
46545	2451	24	and	and	CC
46545	2451	25	an	an	DT
46545	2451	26	expense	expense	JJ
46545	2451	27	item	item	NN
46545	2451	28	paid	pay	VBN
46545	2451	29	in	in	IN
46545	2451	30	one	one	CD
46545	2451	31	month	month	NN
46545	2451	32	may	may	MD
46545	2451	33	cover	cover	VB
46545	2451	34	that	that	DT
46545	2451	35	particular	particular	JJ
46545	2451	36	expense	expense	NN
46545	2451	37	for	for	IN
46545	2451	38	an	an	DT
46545	2451	39	entire	entire	JJ
46545	2451	40	year	year	NN
46545	2451	41	.	.	.
46545	2452	1	Such	such	JJ
46545	2452	2	items	item	NNS
46545	2452	3	are	be	VBP
46545	2452	4	insurance	insurance	NN
46545	2452	5	premiums	premium	NNS
46545	2452	6	and	and	CC
46545	2452	7	taxes	taxis	NNS
46545	2452	8	,	,	,
46545	2452	9	paid	pay	VBD
46545	2452	10	once	once	RB
46545	2452	11	a	a	DT
46545	2452	12	year	year	NN
46545	2452	13	to	to	TO
46545	2452	14	cover	cover	VB
46545	2452	15	twelve	twelve	CD
46545	2452	16	months	month	NNS
46545	2452	17	.	.	.
46545	2453	1	Other	other	JJ
46545	2453	2	expense	expense	NN
46545	2453	3	items	item	NNS
46545	2453	4	like	like	IN
46545	2453	5	experimental	experimental	JJ
46545	2453	6	,	,	,
46545	2453	7	power	power	NN
46545	2453	8	,	,	,
46545	2453	9	and	and	CC
46545	2453	10	repairs	repair	NNS
46545	2453	11	are	be	VBP
46545	2453	12	difficult	difficult	JJ
46545	2453	13	to	to	TO
46545	2453	14	determine	determine	VB
46545	2453	15	for	for	IN
46545	2453	16	a	a	DT
46545	2453	17	single	single	JJ
46545	2453	18	month	month	NN
46545	2453	19	.	.	.
46545	2454	1	It	-PRON-	PRP
46545	2454	2	is	be	VBZ
46545	2454	3	customary	customary	JJ
46545	2454	4	to	to	TO
46545	2454	5	base	base	VB
46545	2454	6	the	the	DT
46545	2454	7	charge	charge	NN
46545	2454	8	for	for	IN
46545	2454	9	these	these	DT
46545	2454	10	items	item	NNS
46545	2454	11	on	on	IN
46545	2454	12	the	the	DT
46545	2454	13	records	record	NNS
46545	2454	14	for	for	IN
46545	2454	15	the	the	DT
46545	2454	16	previous	previous	JJ
46545	2454	17	year	year	NN
46545	2454	18	.	.	.
46545	2455	1	The	the	DT
46545	2455	2	amount	amount	NN
46545	2455	3	of	of	IN
46545	2455	4	such	such	JJ
46545	2455	5	expenses	expense	NNS
46545	2455	6	for	for	IN
46545	2455	7	a	a	DT
46545	2455	8	year	year	NN
46545	2455	9	is	be	VBZ
46545	2455	10	divided	divide	VBN
46545	2455	11	by	by	IN
46545	2455	12	twelve	twelve	CD
46545	2455	13	and	and	CC
46545	2455	14	each	each	DT
46545	2455	15	month	month	NN
46545	2455	16	one	one	CD
46545	2455	17	twelfth	twelfth	NN
46545	2455	18	of	of	IN
46545	2455	19	the	the	DT
46545	2455	20	amount	amount	NN
46545	2455	21	is	be	VBZ
46545	2455	22	charged	charge	VBN
46545	2455	23	to	to	IN
46545	2455	24	the	the	DT
46545	2455	25	manufacturing	manufacturing	NN
46545	2455	26	account	account	NN
46545	2455	27	and	and	CC
46545	2455	28	credited	credit	VBN
46545	2455	29	to	to	IN
46545	2455	30	the	the	DT
46545	2455	31	expense	expense	NN
46545	2455	32	account	account	NN
46545	2455	33	.	.	.
46545	2456	1	If	if	IN
46545	2456	2	there	there	EX
46545	2456	3	is	be	VBZ
46545	2456	4	any	any	DT
46545	2456	5	discrepancy	discrepancy	NN
46545	2456	6	at	at	IN
46545	2456	7	the	the	DT
46545	2456	8	end	end	NN
46545	2456	9	of	of	IN
46545	2456	10	the	the	DT
46545	2456	11	year	year	NN
46545	2456	12	it	-PRON-	PRP
46545	2456	13	is	be	VBZ
46545	2456	14	adjusted	adjust	VBN
46545	2456	15	by	by	IN
46545	2456	16	a	a	DT
46545	2456	17	debit	debit	NN
46545	2456	18	or	or	CC
46545	2456	19	credit	credit	NN
46545	2456	20	to	to	IN
46545	2456	21	finished	finished	JJ
46545	2456	22	goods	good	NNS
46545	2456	23	.	.	.
46545	2457	1	Reports	report	NNS
46545	2457	2	should	should	MD
46545	2457	3	be	be	VB
46545	2457	4	made	make	VBN
46545	2457	5	daily	daily	RB
46545	2457	6	by	by	IN
46545	2457	7	all	all	DT
46545	2457	8	foremen	foreman	NNS
46545	2457	9	showing	show	VBG
46545	2457	10	exactly	exactly	RB
46545	2457	11	what	what	WP
46545	2457	12	partly	partly	RB
46545	2457	13	finished	finish	VBD
46545	2457	14	goods	good	NNS
46545	2457	15	are	be	VBP
46545	2457	16	received	receive	VBN
46545	2457	17	in	in	IN
46545	2457	18	their	-PRON-	PRP$
46545	2457	19	department	department	NN
46545	2457	20	and	and	CC
46545	2457	21	the	the	DT
46545	2457	22	quantity	quantity	NN
46545	2457	23	delivered	deliver	VBN
46545	2457	24	to	to	IN
46545	2457	25	the	the	DT
46545	2457	26	next	next	JJ
46545	2457	27	department	department	NN
46545	2457	28	.	.	.
46545	2458	1	A	a	DT
46545	2458	2	record	record	NN
46545	2458	3	of	of	IN
46545	2458	4	these	these	DT
46545	2458	5	reports	report	NNS
46545	2458	6	should	should	MD
46545	2458	7	be	be	VB
46545	2458	8	kept	keep	VBN
46545	2458	9	,	,	,
46545	2458	10	which	which	WDT
46545	2458	11	will	will	MD
46545	2458	12	show	show	VB
46545	2458	13	at	at	IN
46545	2458	14	all	all	DT
46545	2458	15	times	time	NNS
46545	2458	16	the	the	DT
46545	2458	17	quantity	quantity	NN
46545	2458	18	of	of	IN
46545	2458	19	goods	good	NNS
46545	2458	20	in	in	IN
46545	2458	21	process	process	NN
46545	2458	22	in	in	IN
46545	2458	23	each	each	DT
46545	2458	24	department	department	NN
46545	2458	25	.	.	.
46545	2459	1	Reports	report	NNS
46545	2459	2	of	of	IN
46545	2459	3	finished	finish	VBN
46545	2459	4	goods	good	NNS
46545	2459	5	received	receive	VBN
46545	2459	6	in	in	IN
46545	2459	7	the	the	DT
46545	2459	8	stock	stock	NN
46545	2459	9	room	room	NN
46545	2459	10	will	will	MD
46545	2459	11	show	show	VB
46545	2459	12	the	the	DT
46545	2459	13	quantity	quantity	NN
46545	2459	14	manufactured	manufacture	VBN
46545	2459	15	,	,	,
46545	2459	16	or	or	CC
46545	2459	17	rather	rather	RB
46545	2459	18	finished	finish	VBN
46545	2459	19	,	,	,
46545	2459	20	during	during	IN
46545	2459	21	the	the	DT
46545	2459	22	month	month	NN
46545	2459	23	.	.	.
46545	2460	1	See	see	VB
46545	2460	2	report	report	NN
46545	2460	3	form	form	NN
46545	2460	4	illustrated	illustrate	VBN
46545	2460	5	on	on	IN
46545	2460	6	page	page	NN
46545	2460	7	53	53	CD
46545	2460	8	.	.	.
46545	2461	1	If	if	IN
46545	2461	2	all	all	DT
46545	2461	3	goods	good	NNS
46545	2461	4	on	on	IN
46545	2461	5	which	which	WDT
46545	2461	6	work	work	NN
46545	2461	7	had	have	VBD
46545	2461	8	been	be	VBN
46545	2461	9	started	start	VBN
46545	2461	10	were	be	VBD
46545	2461	11	finished	finish	VBN
46545	2461	12	,	,	,
46545	2461	13	the	the	DT
46545	2461	14	charges	charge	NNS
46545	2461	15	to	to	IN
46545	2461	16	manufacturing	manufacture	VBG
46545	2461	17	account	account	NN
46545	2461	18	would	would	MD
46545	2461	19	represent	represent	VB
46545	2461	20	their	-PRON-	PRP$
46545	2461	21	exact	exact	JJ
46545	2461	22	cost	cost	NN
46545	2461	23	,	,	,
46545	2461	24	but	but	CC
46545	2461	25	there	there	EX
46545	2461	26	is	be	VBZ
46545	2461	27	always	always	RB
46545	2461	28	a	a	DT
46545	2461	29	certain	certain	JJ
46545	2461	30	quantity	quantity	NN
46545	2461	31	of	of	IN
46545	2461	32	goods	good	NNS
46545	2461	33	in	in	IN
46545	2461	34	various	various	JJ
46545	2461	35	stages	stage	NNS
46545	2461	36	of	of	IN
46545	2461	37	manufacture	manufacture	NN
46545	2461	38	,	,	,
46545	2461	39	and	and	CC
46545	2461	40	the	the	DT
46545	2461	41	amount	amount	NN
46545	2461	42	already	already	RB
46545	2461	43	expended	expend	VBN
46545	2461	44	on	on	IN
46545	2461	45	them	-PRON-	PRP
46545	2461	46	must	must	MD
46545	2461	47	be	be	VB
46545	2461	48	considered	consider	VBN
46545	2461	49	.	.	.
46545	2462	1	Therefore	therefore	RB
46545	2462	2	an	an	DT
46545	2462	3	inventory	inventory	NN
46545	2462	4	is	be	VBZ
46545	2462	5	taken	take	VBN
46545	2462	6	of	of	IN
46545	2462	7	goods	good	NNS
46545	2462	8	in	in	IN
46545	2462	9	process	process	NN
46545	2462	10	.	.	.
46545	2463	1	Great	great	JJ
46545	2463	2	care	care	NN
46545	2463	3	must	must	MD
46545	2463	4	be	be	VB
46545	2463	5	exercised	exercise	VBN
46545	2463	6	,	,	,
46545	2463	7	in	in	IN
46545	2463	8	taking	take	VBG
46545	2463	9	this	this	DT
46545	2463	10	inventory	inventory	NN
46545	2463	11	,	,	,
46545	2463	12	that	that	IN
46545	2463	13	too	too	RB
46545	2463	14	high	high	JJ
46545	2463	15	a	a	DT
46545	2463	16	value	value	NN
46545	2463	17	is	be	VBZ
46545	2463	18	not	not	RB
46545	2463	19	placed	place	VBN
46545	2463	20	on	on	IN
46545	2463	21	partly	partly	RB
46545	2463	22	finished	finish	VBN
46545	2463	23	goods	good	NNS
46545	2463	24	,	,	,
46545	2463	25	for	for	IN
46545	2463	26	if	if	IN
46545	2463	27	the	the	DT
46545	2463	28	valuation	valuation	NN
46545	2463	29	is	be	VBZ
46545	2463	30	too	too	RB
46545	2463	31	high	high	JJ
46545	2463	32	the	the	DT
46545	2463	33	apparent	apparent	JJ
46545	2463	34	cost	cost	NN
46545	2463	35	of	of	IN
46545	2463	36	finished	finish	VBN
46545	2463	37	goods	good	NNS
46545	2463	38	will	will	MD
46545	2463	39	be	be	VB
46545	2463	40	less	less	JJR
46545	2463	41	than	than	IN
46545	2463	42	actual	actual	JJ
46545	2463	43	cost	cost	NN
46545	2463	44	.	.	.
46545	2464	1	It	-PRON-	PRP
46545	2464	2	is	be	VBZ
46545	2464	3	of	of	IN
46545	2464	4	utmost	utmost	JJ
46545	2464	5	importance	importance	NN
46545	2464	6	that	that	IN
46545	2464	7	the	the	DT
46545	2464	8	cost	cost	NN
46545	2464	9	of	of	IN
46545	2464	10	manufacture	manufacture	NN
46545	2464	11	be	be	VB
46545	2464	12	not	not	RB
46545	2464	13	understated	understate	VBN
46545	2464	14	,	,	,
46545	2464	15	for	for	IN
46545	2464	16	it	-PRON-	PRP
46545	2464	17	is	be	VBZ
46545	2464	18	on	on	IN
46545	2464	19	this	this	DT
46545	2464	20	cost	cost	NN
46545	2464	21	that	that	IN
46545	2464	22	selling	sell	VBG
46545	2464	23	prices	price	NNS
46545	2464	24	will	will	MD
46545	2464	25	be	be	VB
46545	2464	26	based	base	VBN
46545	2464	27	.	.	.
46545	2465	1	This	this	DT
46545	2465	2	is	be	VBZ
46545	2465	3	one	one	CD
46545	2465	4	reason	reason	NN
46545	2465	5	why	why	WRB
46545	2465	6	some	some	DT
46545	2465	7	manufacturers	manufacturer	NNS
46545	2465	8	add	add	VBP
46545	2465	9	a	a	DT
46545	2465	10	small	small	JJ
46545	2465	11	-	-	HYPH
46545	2465	12	factory	factory	NN
46545	2465	13	profit	profit	NN
46545	2465	14	.	.	.
46545	2466	1	Unless	unless	IN
46545	2466	2	a	a	DT
46545	2466	3	complete	complete	JJ
46545	2466	4	system	system	NN
46545	2466	5	of	of	IN
46545	2466	6	cost	cost	NN
46545	2466	7	accounting	accounting	NN
46545	2466	8	is	be	VBZ
46545	2466	9	maintained	maintain	VBN
46545	2466	10	,	,	,
46545	2466	11	this	this	DT
46545	2466	12	inventory	inventory	NN
46545	2466	13	of	of	IN
46545	2466	14	goods	good	NNS
46545	2466	15	in	in	IN
46545	2466	16	process	process	NN
46545	2466	17	must	must	MD
46545	2466	18	be	be	VB
46545	2466	19	an	an	DT
46545	2466	20	estimate	estimate	NN
46545	2466	21	,	,	,
46545	2466	22	but	but	CC
46545	2466	23	the	the	DT
46545	2466	24	record	record	NN
46545	2466	25	of	of	IN
46545	2466	26	goods	good	NNS
46545	2466	27	in	in	IN
46545	2466	28	process	process	NN
46545	2466	29	in	in	IN
46545	2466	30	each	each	DT
46545	2466	31	department	department	NN
46545	2466	32	will	will	MD
46545	2466	33	be	be	VB
46545	2466	34	of	of	IN
46545	2466	35	considerable	considerable	JJ
46545	2466	36	assistance	assistance	NN
46545	2466	37	in	in	IN
46545	2466	38	making	make	VBG
46545	2466	39	the	the	DT
46545	2466	40	estimate	estimate	NN
46545	2466	41	.	.	.
46545	2467	1	[	[	-LRB-
46545	2467	2	Illustration	illustration	NN
46545	2467	3	:	:	:
46545	2467	4	Daily	Daily	NNP
46545	2467	5	Report	Report	NNP
46545	2467	6	of	of	IN
46545	2467	7	Work	Work	NNP
46545	2467	8	in	in	IN
46545	2467	9	Process	Process	NNP
46545	2467	10	]	]	-RRB-
46545	2467	11	When	when	WRB
46545	2467	12	the	the	DT
46545	2467	13	inventory	inventory	NN
46545	2467	14	is	be	VBZ
46545	2467	15	complete	complete	JJ
46545	2467	16	the	the	DT
46545	2467	17	amount	amount	NN
46545	2467	18	should	should	MD
46545	2467	19	be	be	VB
46545	2467	20	deducted	deduct	VBN
46545	2467	21	from	from	IN
46545	2467	22	the	the	DT
46545	2467	23	total	total	JJ
46545	2467	24	debits	debit	NNS
46545	2467	25	to	to	IN
46545	2467	26	manufacturing	manufacturing	NN
46545	2467	27	account	account	NN
46545	2467	28	,	,	,
46545	2467	29	which	which	WDT
46545	2467	30	will	will	MD
46545	2467	31	show	show	VB
46545	2467	32	the	the	DT
46545	2467	33	cost	cost	NN
46545	2467	34	of	of	IN
46545	2467	35	goods	good	NNS
46545	2467	36	manufactured	manufacture	VBN
46545	2467	37	.	.	.
46545	2468	1	This	this	DT
46545	2468	2	cost	cost	NN
46545	2468	3	should	should	MD
46545	2468	4	then	then	RB
46545	2468	5	be	be	VB
46545	2468	6	credited	credit	VBN
46545	2468	7	to	to	IN
46545	2468	8	manufacturing	manufacture	VBG
46545	2468	9	account	account	NN
46545	2468	10	and	and	CC
46545	2468	11	charged	charge	VBN
46545	2468	12	to	to	IN
46545	2468	13	finished	finish	VBN
46545	2468	14	goods	good	NNS
46545	2468	15	account	account	NN
46545	2468	16	.	.	.
46545	2469	1	Manufacturing	manufacturing	NN
46545	2469	2	account	account	NN
46545	2469	3	will	will	MD
46545	2469	4	now	now	RB
46545	2469	5	show	show	VB
46545	2469	6	a	a	DT
46545	2469	7	debit	debit	NN
46545	2469	8	balance	balance	NN
46545	2469	9	representing	represent	VBG
46545	2469	10	cost	cost	NN
46545	2469	11	of	of	IN
46545	2469	12	goods	good	NNS
46545	2469	13	in	in	IN
46545	2469	14	process	process	NN
46545	2469	15	.	.	.
46545	2470	1	This	this	DT
46545	2470	2	method	method	NN
46545	2470	3	will	will	MD
46545	2470	4	produce	produce	VB
46545	2470	5	very	very	RB
46545	2470	6	satisfactory	satisfactory	JJ
46545	2470	7	results	result	NNS
46545	2470	8	for	for	IN
46545	2470	9	factories	factory	NNS
46545	2470	10	in	in	IN
46545	2470	11	which	which	WDT
46545	2470	12	but	but	CC
46545	2470	13	one	one	CD
46545	2470	14	line	line	NN
46545	2470	15	of	of	IN
46545	2470	16	goods	good	NNS
46545	2470	17	is	be	VBZ
46545	2470	18	manufactured	manufacture	VBN
46545	2470	19	,	,	,
46545	2470	20	but	but	CC
46545	2470	21	does	do	VBZ
46545	2470	22	not	not	RB
46545	2470	23	supply	supply	VB
46545	2470	24	the	the	DT
46545	2470	25	information	information	NN
46545	2470	26	required	require	VBN
46545	2470	27	where	where	WRB
46545	2470	28	several	several	JJ
46545	2470	29	styles	style	NNS
46545	2470	30	,	,	,
46545	2470	31	sizes	size	NNS
46545	2470	32	,	,	,
46545	2470	33	or	or	CC
46545	2470	34	lines	line	NNS
46545	2470	35	are	be	VBP
46545	2470	36	made	make	VBN
46545	2470	37	.	.	.
46545	2471	1	For	for	IN
46545	2471	2	one	one	CD
46545	2471	3	line	line	NN
46545	2471	4	of	of	IN
46545	2471	5	goods	good	NNS
46545	2471	6	it	-PRON-	PRP
46545	2471	7	is	be	VBZ
46545	2471	8	only	only	RB
46545	2471	9	necessary	necessary	JJ
46545	2471	10	to	to	TO
46545	2471	11	divide	divide	VB
46545	2471	12	the	the	DT
46545	2471	13	total	total	JJ
46545	2471	14	cost	cost	NN
46545	2471	15	by	by	IN
46545	2471	16	the	the	DT
46545	2471	17	quantity	quantity	NN
46545	2471	18	produced	produce	VBN
46545	2471	19	,	,	,
46545	2471	20	as	as	IN
46545	2471	21	pounds	pound	NNS
46545	2471	22	,	,	,
46545	2471	23	feet	foot	NNS
46545	2471	24	,	,	,
46545	2471	25	dozen	dozen	NN
46545	2471	26	,	,	,
46545	2471	27	or	or	CC
46545	2471	28	gross	gross	JJ
46545	2471	29	to	to	TO
46545	2471	30	find	find	VB
46545	2471	31	the	the	DT
46545	2471	32	cost	cost	NN
46545	2471	33	of	of	IN
46545	2471	34	a	a	DT
46545	2471	35	single	single	JJ
46545	2471	36	unit	unit	NN
46545	2471	37	.	.	.
46545	2472	1	In	in	IN
46545	2472	2	the	the	DT
46545	2472	3	more	more	RBR
46545	2472	4	complicated	complicated	JJ
46545	2472	5	business	business	NN
46545	2472	6	a	a	DT
46545	2472	7	detailed	detailed	JJ
46545	2472	8	cost	cost	NN
46545	2472	9	system	system	NN
46545	2472	10	would	would	MD
46545	2472	11	be	be	VB
46545	2472	12	required	require	VBN
46545	2472	13	.	.	.
46545	2473	1	PAY	pay	NN
46545	2473	2	-	-	HYPH
46545	2473	3	ROLL	roll	NN
46545	2473	4	RECORDS	record	NNS
46545	2473	5	=	=	NFP
46545	2473	6	58.=	58.=	NN
46545	2473	7	In	in	IN
46545	2473	8	connection	connection	NN
46545	2473	9	with	with	IN
46545	2473	10	the	the	DT
46545	2473	11	labor	labor	NN
46545	2473	12	account	account	NN
46545	2473	13	,	,	,
46545	2473	14	the	the	DT
46545	2473	15	manner	manner	NN
46545	2473	16	of	of	IN
46545	2473	17	keeping	keep	VBG
46545	2473	18	the	the	DT
46545	2473	19	pay	pay	NN
46545	2473	20	-	-	HYPH
46545	2473	21	roll	roll	NN
46545	2473	22	record	record	NN
46545	2473	23	is	be	VBZ
46545	2473	24	of	of	IN
46545	2473	25	considerable	considerable	JJ
46545	2473	26	importance	importance	NN
46545	2473	27	.	.	.
46545	2474	1	Like	like	IN
46545	2474	2	most	most	JJS
46545	2474	3	other	other	JJ
46545	2474	4	forms	form	NNS
46545	2474	5	of	of	IN
46545	2474	6	record	record	NN
46545	2474	7	,	,	,
46545	2474	8	pay	pay	NN
46545	2474	9	-	-	HYPH
46545	2474	10	roll	roll	NN
46545	2474	11	books	book	NNS
46545	2474	12	are	be	VBP
46545	2474	13	made	make	VBN
46545	2474	14	to	to	TO
46545	2474	15	suit	suit	VB
46545	2474	16	the	the	DT
46545	2474	17	needs	need	NNS
46545	2474	18	of	of	IN
46545	2474	19	the	the	DT
46545	2474	20	individual	individual	JJ
46545	2474	21	concern	concern	NN
46545	2474	22	.	.	.
46545	2475	1	For	for	IN
46545	2475	2	a	a	DT
46545	2475	3	manufacturing	manufacturing	NN
46545	2475	4	business	business	NN
46545	2475	5	a	a	DT
46545	2475	6	feature	feature	NN
46545	2475	7	to	to	TO
46545	2475	8	be	be	VB
46545	2475	9	kept	keep	VBN
46545	2475	10	in	in	IN
46545	2475	11	mind	mind	NN
46545	2475	12	is	be	VBZ
46545	2475	13	such	such	PDT
46545	2475	14	an	an	DT
46545	2475	15	arrangement	arrangement	NN
46545	2475	16	as	as	IN
46545	2475	17	will	will	MD
46545	2475	18	give	give	VB
46545	2475	19	the	the	DT
46545	2475	20	most	most	RBS
46545	2475	21	complete	complete	JJ
46545	2475	22	record	record	NN
46545	2475	23	of	of	IN
46545	2475	24	the	the	DT
46545	2475	25	cost	cost	NN
46545	2475	26	of	of	IN
46545	2475	27	labor	labor	NN
46545	2475	28	in	in	IN
46545	2475	29	each	each	DT
46545	2475	30	separate	separate	JJ
46545	2475	31	department	department	NN
46545	2475	32	.	.	.
46545	2476	1	Where	where	WRB
46545	2476	2	men	man	NNS
46545	2476	3	are	be	VBP
46545	2476	4	never	never	RB
46545	2476	5	transferred	transfer	VBN
46545	2476	6	from	from	IN
46545	2476	7	one	one	CD
46545	2476	8	department	department	NN
46545	2476	9	to	to	IN
46545	2476	10	another	another	DT
46545	2476	11	during	during	IN
46545	2476	12	a	a	DT
46545	2476	13	weekly	weekly	JJ
46545	2476	14	or	or	CC
46545	2476	15	monthly	monthly	JJ
46545	2476	16	pay	pay	NN
46545	2476	17	-	-	HYPH
46545	2476	18	roll	roll	NN
46545	2476	19	period	period	NN
46545	2476	20	,	,	,
46545	2476	21	this	this	DT
46545	2476	22	result	result	NN
46545	2476	23	would	would	MD
46545	2476	24	be	be	VB
46545	2476	25	obtained	obtain	VBN
46545	2476	26	by	by	IN
46545	2476	27	a	a	DT
46545	2476	28	simple	simple	JJ
46545	2476	29	grouping	grouping	NN
46545	2476	30	of	of	IN
46545	2476	31	the	the	DT
46545	2476	32	names	name	NNS
46545	2476	33	by	by	IN
46545	2476	34	departments	department	NNS
46545	2476	35	.	.	.
46545	2477	1	In	in	IN
46545	2477	2	many	many	JJ
46545	2477	3	manufacturing	manufacturing	NN
46545	2477	4	lines	line	NNS
46545	2477	5	,	,	,
46545	2477	6	however	however	RB
46545	2477	7	,	,	,
46545	2477	8	workmen	workman	NNS
46545	2477	9	are	be	VBP
46545	2477	10	frequently	frequently	RB
46545	2477	11	transferred	transfer	VBN
46545	2477	12	so	so	IN
46545	2477	13	that	that	IN
46545	2477	14	to	to	TO
46545	2477	15	obtain	obtain	VB
46545	2477	16	costs	cost	NNS
46545	2477	17	for	for	IN
46545	2477	18	departments	department	NNS
46545	2477	19	it	-PRON-	PRP
46545	2477	20	is	be	VBZ
46545	2477	21	necessary	necessary	JJ
46545	2477	22	to	to	TO
46545	2477	23	provide	provide	VB
46545	2477	24	special	special	JJ
46545	2477	25	forms	form	NNS
46545	2477	26	for	for	IN
46545	2477	27	distribution	distribution	NN
46545	2477	28	.	.	.
46545	2478	1	But	but	CC
46545	2478	2	why	why	WRB
46545	2478	3	go	go	VB
46545	2478	4	to	to	IN
46545	2478	5	the	the	DT
46545	2478	6	trouble	trouble	NN
46545	2478	7	of	of	IN
46545	2478	8	distributing	distribute	VBG
46545	2478	9	the	the	DT
46545	2478	10	pay	pay	NN
46545	2478	11	-	-	HYPH
46545	2478	12	roll	roll	NN
46545	2478	13	by	by	IN
46545	2478	14	departments	department	NNS
46545	2478	15	?	?	.
46545	2479	1	That	that	IN
46545	2479	2	we	-PRON-	PRP
46545	2479	3	may	may	MD
46545	2479	4	more	more	RBR
46545	2479	5	closely	closely	RB
46545	2479	6	watch	watch	VB
46545	2479	7	expenses	expense	NNS
46545	2479	8	and	and	CC
46545	2479	9	costs	cost	NNS
46545	2479	10	.	.	.
46545	2480	1	The	the	DT
46545	2480	2	reports	report	NNS
46545	2480	3	which	which	WDT
46545	2480	4	the	the	DT
46545	2480	5	bookkeeper	bookkeeper	NN
46545	2480	6	receives	receive	VBZ
46545	2480	7	from	from	IN
46545	2480	8	foremen	foreman	NNS
46545	2480	9	show	show	VBP
46545	2480	10	quantities	quantity	NNS
46545	2480	11	of	of	IN
46545	2480	12	goods	good	NNS
46545	2480	13	passing	pass	VBG
46545	2480	14	through	through	IN
46545	2480	15	each	each	DT
46545	2480	16	department	department	NN
46545	2480	17	.	.	.
46545	2481	1	If	if	IN
46545	2481	2	the	the	DT
46545	2481	3	pay	pay	NN
46545	2481	4	-	-	HYPH
46545	2481	5	roll	roll	NN
46545	2481	6	is	be	VBZ
46545	2481	7	sectionalized	sectionalize	VBN
46545	2481	8	it	-PRON-	PRP
46545	2481	9	will	will	MD
46545	2481	10	enable	enable	VB
46545	2481	11	the	the	DT
46545	2481	12	bookkeeper	bookkeeper	NN
46545	2481	13	to	to	TO
46545	2481	14	determine	determine	VB
46545	2481	15	the	the	DT
46545	2481	16	labor	labor	NN
46545	2481	17	cost	cost	NN
46545	2481	18	per	per	IN
46545	2481	19	unit	unit	NN
46545	2481	20	of	of	IN
46545	2481	21	goods	good	NNS
46545	2481	22	manufactured	manufacture	VBN
46545	2481	23	in	in	IN
46545	2481	24	each	each	DT
46545	2481	25	department	department	NN
46545	2481	26	.	.	.
46545	2482	1	A	a	DT
46545	2482	2	comparison	comparison	NN
46545	2482	3	of	of	IN
46545	2482	4	these	these	DT
46545	2482	5	costs	cost	NNS
46545	2482	6	from	from	IN
46545	2482	7	month	month	NN
46545	2482	8	to	to	IN
46545	2482	9	month	month	NN
46545	2482	10	will	will	MD
46545	2482	11	be	be	VB
46545	2482	12	of	of	IN
46545	2482	13	value	value	NN
46545	2482	14	in	in	IN
46545	2482	15	showing	show	VBG
46545	2482	16	changes	change	NNS
46545	2482	17	in	in	IN
46545	2482	18	cost	cost	NN
46545	2482	19	.	.	.
46545	2483	1	The	the	DT
46545	2483	2	form	form	NN
46545	2483	3	illustrated	illustrate	VBD
46545	2483	4	provides	provide	VBZ
46545	2483	5	for	for	IN
46545	2483	6	a	a	DT
46545	2483	7	business	business	NN
46545	2483	8	having	have	VBG
46545	2483	9	four	four	CD
46545	2483	10	departments	department	NNS
46545	2483	11	and	and	CC
46545	2483	12	paying	pay	VBG
46545	2483	13	employes	employe	NNS
46545	2483	14	both	both	DT
46545	2483	15	on	on	IN
46545	2483	16	piece	piece	NN
46545	2483	17	work	work	NN
46545	2483	18	and	and	CC
46545	2483	19	day	day	NN
46545	2483	20	wage	wage	NN
46545	2483	21	plans	plan	NNS
46545	2483	22	.	.	.
46545	2484	1	[	[	-LRB-
46545	2484	2	Illustration	illustration	NN
46545	2484	3	:	:	:
46545	2484	4	Pay	pay	NN
46545	2484	5	-	-	HYPH
46545	2484	6	roll	roll	NN
46545	2484	7	Register	Register	NNP
46545	2484	8	for	for	IN
46545	2484	9	Time	Time	NNP
46545	2484	10	and	and	CC
46545	2484	11	Piece	Piece	NNP
46545	2484	12	Work	Work	NNP
46545	2484	13	]	]	-RRB-
46545	2484	14	EXPENSE	expense	JJ
46545	2484	15	INVENTORY	inventory	NN
46545	2484	16	=	=	NFP
46545	2484	17	59.=	59.=	LS
46545	2484	18	When	when	WRB
46545	2484	19	the	the	DT
46545	2484	20	books	book	NNS
46545	2484	21	are	be	VBP
46545	2484	22	closed	closed	JJ
46545	2484	23	,	,	,
46545	2484	24	it	-PRON-	PRP
46545	2484	25	usually	usually	RB
46545	2484	26	happens	happen	VBZ
46545	2484	27	that	that	IN
46545	2484	28	certain	certain	JJ
46545	2484	29	expense	expense	NN
46545	2484	30	accounts	account	NNS
46545	2484	31	show	show	VBP
46545	2484	32	expenditures	expenditure	NNS
46545	2484	33	for	for	IN
46545	2484	34	items	item	NNS
46545	2484	35	of	of	IN
46545	2484	36	expense	expense	NN
46545	2484	37	that	that	WDT
46545	2484	38	are	be	VBP
46545	2484	39	not	not	RB
46545	2484	40	accrued	accrue	VBN
46545	2484	41	.	.	.
46545	2485	1	Illustrations	illustration	NNS
46545	2485	2	are	be	VBP
46545	2485	3	insurance	insurance	NN
46545	2485	4	and	and	CC
46545	2485	5	taxes	taxis	NNS
46545	2485	6	paid	pay	VBN
46545	2485	7	yearly	yearly	RB
46545	2485	8	in	in	IN
46545	2485	9	advance	advance	NN
46545	2485	10	.	.	.
46545	2486	1	Suppose	suppose	VB
46545	2486	2	insurance	insurance	NN
46545	2486	3	premiums	premium	NNS
46545	2486	4	to	to	IN
46545	2486	5	the	the	DT
46545	2486	6	amount	amount	NN
46545	2486	7	of	of	IN
46545	2486	8	$	$	$
46545	2486	9	150.00	150.00	CD
46545	2486	10	are	be	VBP
46545	2486	11	paid	pay	VBN
46545	2486	12	on	on	IN
46545	2486	13	April	April	NNP
46545	2486	14	1st	1st	NN
46545	2486	15	to	to	TO
46545	2486	16	cover	cover	VB
46545	2486	17	insurance	insurance	NN
46545	2486	18	for	for	IN
46545	2486	19	one	one	CD
46545	2486	20	year	year	NN
46545	2486	21	.	.	.
46545	2487	1	If	if	IN
46545	2487	2	the	the	DT
46545	2487	3	books	book	NNS
46545	2487	4	are	be	VBP
46545	2487	5	closed	close	VBN
46545	2487	6	July	July	NNP
46545	2487	7	1st	1st	NN
46545	2487	8	,	,	,
46545	2487	9	9/12	9/12	CD
46545	2487	10	of	of	IN
46545	2487	11	this	this	DT
46545	2487	12	amount	amount	NN
46545	2487	13	will	will	MD
46545	2487	14	have	have	VB
46545	2487	15	been	be	VBN
46545	2487	16	paid	pay	VBN
46545	2487	17	for	for	IN
46545	2487	18	insurance	insurance	NN
46545	2487	19	that	that	IN
46545	2487	20	we	-PRON-	PRP
46545	2487	21	have	have	VBP
46545	2487	22	not	not	RB
46545	2487	23	received	receive	VBN
46545	2487	24	--	--	:
46545	2487	25	the	the	DT
46545	2487	26	premium	premium	NN
46545	2487	27	has	have	VBZ
46545	2487	28	not	not	RB
46545	2487	29	been	be	VBN
46545	2487	30	earned	earn	VBN
46545	2487	31	.	.	.
46545	2488	1	The	the	DT
46545	2488	2	inventory	inventory	NN
46545	2488	3	will	will	MD
46545	2488	4	also	also	RB
46545	2488	5	show	show	VB
46545	2488	6	unused	unused	JJ
46545	2488	7	material	material	NN
46545	2488	8	which	which	WDT
46545	2488	9	has	have	VBZ
46545	2488	10	been	be	VBN
46545	2488	11	charged	charge	VBN
46545	2488	12	to	to	IN
46545	2488	13	such	such	JJ
46545	2488	14	expense	expense	NN
46545	2488	15	accounts	account	NNS
46545	2488	16	as	as	IN
46545	2488	17	repairs	repair	NNS
46545	2488	18	.	.	.
46545	2489	1	It	-PRON-	PRP
46545	2489	2	is	be	VBZ
46545	2489	3	proper	proper	JJ
46545	2489	4	to	to	TO
46545	2489	5	take	take	VB
46545	2489	6	an	an	DT
46545	2489	7	inventory	inventory	NN
46545	2489	8	of	of	IN
46545	2489	9	these	these	DT
46545	2489	10	amounts	amount	NNS
46545	2489	11	,	,	,
46545	2489	12	treating	treat	VBG
46545	2489	13	them	-PRON-	PRP
46545	2489	14	as	as	IN
46545	2489	15	assets	asset	NNS
46545	2489	16	in	in	IN
46545	2489	17	the	the	DT
46545	2489	18	balance	balance	NN
46545	2489	19	sheet	sheet	NN
46545	2489	20	.	.	.
46545	2490	1	To	to	TO
46545	2490	2	properly	properly	RB
46545	2490	3	record	record	VB
46545	2490	4	all	all	DT
46545	2490	5	such	such	JJ
46545	2490	6	unearned	unearned	JJ
46545	2490	7	expenses	expense	NNS
46545	2490	8	and	and	CC
46545	2490	9	make	make	VB
46545	2490	10	the	the	DT
46545	2490	11	books	book	NNS
46545	2490	12	agree	agree	VB
46545	2490	13	with	with	IN
46545	2490	14	the	the	DT
46545	2490	15	balance	balance	NN
46545	2490	16	sheet	sheet	NN
46545	2490	17	,	,	,
46545	2490	18	an	an	DT
46545	2490	19	account	account	NN
46545	2490	20	should	should	MD
46545	2490	21	be	be	VB
46545	2490	22	opened	open	VBN
46545	2490	23	under	under	IN
46545	2490	24	the	the	DT
46545	2490	25	title	title	NN
46545	2490	26	of	of	IN
46545	2490	27	_	_	NNP
46545	2490	28	Expense	Expense	NNP
46545	2490	29	Inventory	Inventory	NNP
46545	2490	30	_	_	NNP
46545	2490	31	,	,	,
46545	2490	32	to	to	TO
46545	2490	33	which	which	WDT
46545	2490	34	these	these	DT
46545	2490	35	items	item	NNS
46545	2490	36	will	will	MD
46545	2490	37	be	be	VB
46545	2490	38	charged	charge	VBN
46545	2490	39	,	,	,
46545	2490	40	with	with	IN
46545	2490	41	corresponding	corresponding	JJ
46545	2490	42	credits	credit	NNS
46545	2490	43	to	to	IN
46545	2490	44	the	the	DT
46545	2490	45	proper	proper	JJ
46545	2490	46	expense	expense	NN
46545	2490	47	accounts	account	NNS
46545	2490	48	.	.	.
46545	2491	1	After	after	IN
46545	2491	2	the	the	DT
46545	2491	3	books	book	NNS
46545	2491	4	have	have	VBP
46545	2491	5	been	be	VBN
46545	2491	6	closed	close	VBN
46545	2491	7	,	,	,
46545	2491	8	these	these	DT
46545	2491	9	items	item	NNS
46545	2491	10	will	will	MD
46545	2491	11	be	be	VB
46545	2491	12	changed	change	VBN
46545	2491	13	to	to	IN
46545	2491	14	the	the	DT
46545	2491	15	expense	expense	NN
46545	2491	16	accounts	account	NNS
46545	2491	17	,	,	,
46545	2491	18	and	and	CC
46545	2491	19	credited	credit	VBN
46545	2491	20	to	to	IN
46545	2491	21	expense	expense	NN
46545	2491	22	inventory	inventory	NN
46545	2491	23	,	,	,
46545	2491	24	closing	close	VBG
46545	2491	25	the	the	DT
46545	2491	26	latter	latter	JJ
46545	2491	27	account	account	NN
46545	2491	28	.	.	.
46545	2492	1	EXPENSE	expense	JJ
46545	2492	2	LIABILITY	liability	NN
46545	2492	3	=	=	NFP
46545	2492	4	60.=	60.=	CD
46545	2492	5	Certain	certain	JJ
46545	2492	6	expenses	expense	NNS
46545	2492	7	will	will	MD
46545	2492	8	have	have	VB
46545	2492	9	accrued	accrue	VBN
46545	2492	10	which	which	WDT
46545	2492	11	have	have	VBP
46545	2492	12	not	not	RB
46545	2492	13	been	be	VBN
46545	2492	14	paid	pay	VBN
46545	2492	15	.	.	.
46545	2493	1	Such	such	PDT
46545	2493	2	an	an	DT
46545	2493	3	item	item	NN
46545	2493	4	is	be	VBZ
46545	2493	5	interest	interest	NN
46545	2493	6	on	on	IN
46545	2493	7	bills	bill	NNS
46545	2493	8	payable	payable	JJ
46545	2493	9	,	,	,
46545	2493	10	bonds	bond	NNS
46545	2493	11	,	,	,
46545	2493	12	or	or	CC
46545	2493	13	mortgages	mortgage	NNS
46545	2493	14	,	,	,
46545	2493	15	or	or	CC
46545	2493	16	taxes	taxis	NNS
46545	2493	17	due	due	JJ
46545	2493	18	and	and	CC
46545	2493	19	unpaid	unpaid	JJ
46545	2493	20	.	.	.
46545	2494	1	These	these	DT
46545	2494	2	items	item	NNS
46545	2494	3	should	should	MD
46545	2494	4	be	be	VB
46545	2494	5	treated	treat	VBN
46545	2494	6	as	as	IN
46545	2494	7	liabilities	liability	NNS
46545	2494	8	in	in	IN
46545	2494	9	the	the	DT
46545	2494	10	balance	balance	NN
46545	2494	11	sheet	sheet	NN
46545	2494	12	.	.	.
46545	2495	1	An	an	DT
46545	2495	2	account	account	NN
46545	2495	3	called	call	VBN
46545	2495	4	_	_	NNP
46545	2495	5	Expense	Expense	NNP
46545	2495	6	Accrued	Accrued	NNP
46545	2495	7	_	_	NNP
46545	2495	8	should	should	MD
46545	2495	9	be	be	VB
46545	2495	10	opened	open	VBN
46545	2495	11	and	and	CC
46545	2495	12	credited	credit	VBN
46545	2495	13	with	with	IN
46545	2495	14	these	these	DT
46545	2495	15	items	item	NNS
46545	2495	16	,	,	,
46545	2495	17	with	with	IN
46545	2495	18	corresponding	corresponding	JJ
46545	2495	19	debits	debit	NNS
46545	2495	20	to	to	IN
46545	2495	21	expense	expense	NN
46545	2495	22	accounts	account	NNS
46545	2495	23	.	.	.
46545	2496	1	When	when	WRB
46545	2496	2	the	the	DT
46545	2496	3	books	book	NNS
46545	2496	4	have	have	VBP
46545	2496	5	been	be	VBN
46545	2496	6	closed	close	VBN
46545	2496	7	,	,	,
46545	2496	8	this	this	DT
46545	2496	9	account	account	NN
46545	2496	10	is	be	VBZ
46545	2496	11	closed	close	VBN
46545	2496	12	by	by	IN
46545	2496	13	crediting	credit	VBG
46545	2496	14	the	the	DT
46545	2496	15	items	item	NNS
46545	2496	16	to	to	IN
46545	2496	17	the	the	DT
46545	2496	18	expense	expense	NN
46545	2496	19	accounts	account	NNS
46545	2496	20	from	from	IN
46545	2496	21	which	which	WDT
46545	2496	22	they	-PRON-	PRP
46545	2496	23	were	be	VBD
46545	2496	24	received	receive	VBN
46545	2496	25	.	.	.
46545	2497	1	BALANCE	BALANCE	NNP
46545	2497	2	LEDGER	LEDGER	NNP
46545	2497	3	61	61	CD
46545	2497	4	.	.	.
46545	2498	1	A	a	DT
46545	2498	2	form	form	NN
46545	2498	3	of	of	IN
46545	2498	4	ledger	ledger	NNP
46545	2498	5	now	now	RB
46545	2498	6	in	in	IN
46545	2498	7	quite	quite	RB
46545	2498	8	common	common	JJ
46545	2498	9	use	use	NN
46545	2498	10	is	be	VBZ
46545	2498	11	known	know	VBN
46545	2498	12	as	as	IN
46545	2498	13	the	the	DT
46545	2498	14	_	_	NNP
46545	2498	15	balance	balance	NN
46545	2498	16	ledger	ledger	NNP
46545	2498	17	_	_	NNP
46545	2498	18	.	.	.
46545	2499	1	The	the	DT
46545	2499	2	form	form	NN
46545	2499	3	differs	differ	VBZ
46545	2499	4	from	from	IN
46545	2499	5	the	the	DT
46545	2499	6	standard	standard	JJ
46545	2499	7	ledger	ledger	NNP
46545	2499	8	form	form	NN
46545	2499	9	in	in	IN
46545	2499	10	being	be	VBG
46545	2499	11	provided	provide	VBN
46545	2499	12	with	with	IN
46545	2499	13	an	an	DT
46545	2499	14	extra	extra	JJ
46545	2499	15	column	column	NN
46545	2499	16	in	in	IN
46545	2499	17	the	the	DT
46545	2499	18	center	center	NN
46545	2499	19	in	in	IN
46545	2499	20	which	which	WDT
46545	2499	21	balances	balance	NNS
46545	2499	22	are	be	VBP
46545	2499	23	extended	extend	VBN
46545	2499	24	.	.	.
46545	2500	1	If	if	IN
46545	2500	2	the	the	DT
46545	2500	3	bookkeeper	bookkeeper	NN
46545	2500	4	when	when	WRB
46545	2500	5	posting	post	VBG
46545	2500	6	,	,	,
46545	2500	7	extends	extend	VBZ
46545	2500	8	the	the	DT
46545	2500	9	balance	balance	NN
46545	2500	10	after	after	IN
46545	2500	11	each	each	DT
46545	2500	12	item	item	NN
46545	2500	13	is	be	VBZ
46545	2500	14	posted	post	VBN
46545	2500	15	,	,	,
46545	2500	16	much	much	JJ
46545	2500	17	time	time	NN
46545	2500	18	is	be	VBZ
46545	2500	19	saved	save	VBN
46545	2500	20	in	in	IN
46545	2500	21	looking	look	VBG
46545	2500	22	up	up	RP
46545	2500	23	accounts	account	NNS
46545	2500	24	and	and	CC
46545	2500	25	in	in	IN
46545	2500	26	taking	take	VBG
46545	2500	27	trial	trial	NN
46545	2500	28	balances	balance	NNS
46545	2500	29	.	.	.
46545	2501	1	The	the	DT
46545	2501	2	nature	nature	NN
46545	2501	3	of	of	IN
46545	2501	4	the	the	DT
46545	2501	5	account	account	NN
46545	2501	6	will	will	MD
46545	2501	7	usually	usually	RB
46545	2501	8	indicate	indicate	VB
46545	2501	9	whether	whether	IN
46545	2501	10	there	there	EX
46545	2501	11	is	be	VBZ
46545	2501	12	a	a	DT
46545	2501	13	debit	debit	NN
46545	2501	14	or	or	CC
46545	2501	15	credit	credit	NN
46545	2501	16	balance	balance	NN
46545	2501	17	.	.	.
46545	2502	1	Accounts	account	NNS
46545	2502	2	in	in	IN
46545	2502	3	the	the	DT
46545	2502	4	sales	sale	NNS
46545	2502	5	ledger	ledger	JJ
46545	2502	6	will	will	MD
46545	2502	7	usually	usually	RB
46545	2502	8	show	show	VB
46545	2502	9	a	a	DT
46545	2502	10	debit	debit	NN
46545	2502	11	balance	balance	NN
46545	2502	12	,	,	,
46545	2502	13	while	while	IN
46545	2502	14	one	one	CD
46545	2502	15	in	in	IN
46545	2502	16	the	the	DT
46545	2502	17	purchase	purchase	NN
46545	2502	18	ledger	ledger	NNP
46545	2502	19	will	will	MD
46545	2502	20	have	have	VB
46545	2502	21	a	a	DT
46545	2502	22	credit	credit	NN
46545	2502	23	balance	balance	NN
46545	2502	24	.	.	.
46545	2503	1	If	if	IN
46545	2503	2	the	the	DT
46545	2503	3	balance	balance	NN
46545	2503	4	is	be	VBZ
46545	2503	5	the	the	DT
46545	2503	6	opposite	opposite	NN
46545	2503	7	from	from	IN
46545	2503	8	what	what	WP
46545	2503	9	is	be	VBZ
46545	2503	10	to	to	TO
46545	2503	11	be	be	VB
46545	2503	12	expected	expect	VBN
46545	2503	13	it	-PRON-	PRP
46545	2503	14	may	may	MD
46545	2503	15	be	be	VB
46545	2503	16	indicated	indicate	VBN
46545	2503	17	by	by	IN
46545	2503	18	placing	place	VBG
46545	2503	19	the	the	DT
46545	2503	20	letter	letter	NN
46545	2503	21	_	_	NNP
46545	2503	22	D	D	NNP
46545	2503	23	_	_	NNP
46545	2503	24	in	in	IN
46545	2503	25	front	front	NN
46545	2503	26	of	of	IN
46545	2503	27	the	the	DT
46545	2503	28	amount	amount	NN
46545	2503	29	in	in	IN
46545	2503	30	the	the	DT
46545	2503	31	balance	balance	NN
46545	2503	32	column	column	NN
46545	2503	33	for	for	IN
46545	2503	34	debits	debit	NNS
46545	2503	35	,	,	,
46545	2503	36	or	or	CC
46545	2503	37	the	the	DT
46545	2503	38	letter	letter	NN
46545	2503	39	_	_	NNP
46545	2503	40	C	C	NNP
46545	2503	41	_	_	NNP
46545	2503	42	after	after	IN
46545	2503	43	the	the	DT
46545	2503	44	amount	amount	NN
46545	2503	45	for	for	IN
46545	2503	46	credits	credit	NNS
46545	2503	47	.	.	.
46545	2504	1	[	[	-LRB-
46545	2504	2	Illustration	illustration	NN
46545	2504	3	:	:	:
46545	2504	4	WHEEL	WHEEL	NNP
46545	2504	5	LATHE	LATHE	NNP
46545	2504	6	SHOP	SHOP	NNP
46545	2504	7	IN	in	IN
46545	2504	8	THE	the	DT
46545	2504	9	BALDWIN	BALDWIN	NNS
46545	2504	10	LOCOMOTIVE	LOCOMOTIVE	NNP
46545	2504	11	WORKS	WORKS	NNP
46545	2504	12	,	,	,
46545	2504	13	PHILADELPHIA	PHILADELPHIA	NNP
46545	2504	14	,	,	,
46545	2504	15	PENNA	PENNA	NNP
46545	2504	16	.	.	.
46545	2504	17	]	]	-RRB-
46545	2505	1	[	[	-LRB-
46545	2505	2	Illustration	illustration	NN
46545	2505	3	:	:	:
46545	2505	4	Center	center	NN
46545	2505	5	-	-	HYPH
46545	2505	6	Ruled	rule	VBN
46545	2505	7	Balance	Balance	NNP
46545	2505	8	Ledger	Ledger	NNP
46545	2505	9	]	]	-RRB-
46545	2505	10	SAMPLE	SAMPLE	NNP
46545	2505	11	TRANSACTIONS	transactions	NN
46545	2505	12	62	62	CD
46545	2505	13	.	.	.
46545	2506	1	The	the	DT
46545	2506	2	following	follow	VBG
46545	2506	3	transactions	transaction	NNS
46545	2506	4	exhibit	exhibit	VBP
46545	2506	5	the	the	DT
46545	2506	6	accounts	account	NNS
46545	2506	7	which	which	WDT
46545	2506	8	are	be	VBP
46545	2506	9	special	special	JJ
46545	2506	10	to	to	IN
46545	2506	11	a	a	DT
46545	2506	12	manufacturing	manufacturing	NN
46545	2506	13	business	business	NN
46545	2506	14	without	without	IN
46545	2506	15	including	include	VBG
46545	2506	16	the	the	DT
46545	2506	17	commercial	commercial	JJ
46545	2506	18	accounts	account	NNS
46545	2506	19	which	which	WDT
46545	2506	20	record	record	NN
46545	2506	21	sales	sale	NNS
46545	2506	22	.	.	.
46545	2507	1	The	the	DT
46545	2507	2	manner	manner	NN
46545	2507	3	of	of	IN
46545	2507	4	keeping	keep	VBG
46545	2507	5	those	those	DT
46545	2507	6	accounts	account	NNS
46545	2507	7	is	be	VBZ
46545	2507	8	the	the	DT
46545	2507	9	same	same	JJ
46545	2507	10	for	for	IN
46545	2507	11	a	a	DT
46545	2507	12	manufacturing	manufacturing	NN
46545	2507	13	business	business	NN
46545	2507	14	as	as	IN
46545	2507	15	for	for	IN
46545	2507	16	any	any	DT
46545	2507	17	other	other	JJ
46545	2507	18	.	.	.
46545	2508	1	Being	be	VBG
46545	2508	2	a	a	DT
46545	2508	3	business	business	NN
46545	2508	4	conducted	conduct	VBN
46545	2508	5	by	by	IN
46545	2508	6	a	a	DT
46545	2508	7	corporation	corporation	NN
46545	2508	8	these	these	DT
46545	2508	9	accounts	account	NNS
46545	2508	10	include	include	VBP
46545	2508	11	the	the	DT
46545	2508	12	stock	stock	NN
46545	2508	13	accounts	account	NNS
46545	2508	14	usually	usually	RB
46545	2508	15	kept	keep	VBN
46545	2508	16	in	in	IN
46545	2508	17	the	the	DT
46545	2508	18	general	general	JJ
46545	2508	19	books	book	NNS
46545	2508	20	.	.	.
46545	2509	1	The	the	DT
46545	2509	2	auxiliary	auxiliary	JJ
46545	2509	3	stock	stock	NN
46545	2509	4	books	book	NNS
46545	2509	5	are	be	VBP
46545	2509	6	omitted	omit	VBN
46545	2509	7	,	,	,
46545	2509	8	it	-PRON-	PRP
46545	2509	9	being	be	VBG
46545	2509	10	felt	feel	VBN
46545	2509	11	that	that	IN
46545	2509	12	the	the	DT
46545	2509	13	special	special	JJ
46545	2509	14	illustrations	illustration	NNS
46545	2509	15	of	of	IN
46545	2509	16	such	such	JJ
46545	2509	17	books	book	NNS
46545	2509	18	will	will	MD
46545	2509	19	have	have	VB
46545	2509	20	been	be	VBN
46545	2509	21	sufficient	sufficient	JJ
46545	2509	22	to	to	TO
46545	2509	23	give	give	VB
46545	2509	24	the	the	DT
46545	2509	25	student	student	NN
46545	2509	26	a	a	DT
46545	2509	27	thorough	thorough	JJ
46545	2509	28	understanding	understanding	NN
46545	2509	29	of	of	IN
46545	2509	30	their	-PRON-	PRP$
46545	2509	31	uses	use	NNS
46545	2509	32	.	.	.
46545	2510	1	The	the	DT
46545	2510	2	books	book	NNS
46545	2510	3	required	require	VBN
46545	2510	4	in	in	IN
46545	2510	5	the	the	DT
46545	2510	6	manufacturing	manufacturing	NN
46545	2510	7	business	business	NN
46545	2510	8	,	,	,
46545	2510	9	omitting	omit	VBG
46545	2510	10	sales	sale	NNS
46545	2510	11	accounts	account	NNS
46545	2510	12	,	,	,
46545	2510	13	are	be	VBP
46545	2510	14	_	_	NNP
46545	2510	15	invoice	invoice	NN
46545	2510	16	register	register	NNP
46545	2510	17	_	_	NNP
46545	2510	18	or	or	CC
46545	2510	19	_	_	NNP
46545	2510	20	purchase	purchase	NN
46545	2510	21	book	book	NN
46545	2510	22	_	_	NNP
46545	2510	23	,	,	,
46545	2510	24	_	_	NNP
46545	2510	25	cash	cash	NN
46545	2510	26	book	book	NN
46545	2510	27	_	_	NNP
46545	2510	28	,	,	,
46545	2510	29	_	_	NNP
46545	2510	30	journal	journal	NNP
46545	2510	31	_	_	NNP
46545	2510	32	,	,	,
46545	2510	33	_	_	NNP
46545	2510	34	pay	pay	NN
46545	2510	35	-	-	HYPH
46545	2510	36	roll	roll	NN
46545	2510	37	distribution	distribution	NN
46545	2510	38	book	book	NN
46545	2510	39	_	_	NNP
46545	2510	40	,	,	,
46545	2510	41	_	_	NNP
46545	2510	42	purchase	purchase	NN
46545	2510	43	ledger	ledger	NN
46545	2510	44	_	_	NNP
46545	2510	45	,	,	,
46545	2510	46	and	and	CC
46545	2510	47	_	_	NNP
46545	2510	48	general	general	NNP
46545	2510	49	ledger	ledger	NNP
46545	2510	50	_	_	NNP
46545	2510	51	.	.	.
46545	2511	1	A	a	DT
46545	2511	2	corporation	corporation	NN
46545	2511	3	known	know	VBN
46545	2511	4	as	as	IN
46545	2511	5	the	the	DT
46545	2511	6	Atlas	Atlas	NNP
46545	2511	7	Manufacturing	Manufacturing	NNP
46545	2511	8	Co.	Co.	NNP
46545	2511	9	,	,	,
46545	2511	10	is	be	VBZ
46545	2511	11	organized	organize	VBN
46545	2511	12	with	with	IN
46545	2511	13	an	an	DT
46545	2511	14	authorized	authorized	JJ
46545	2511	15	capitalization	capitalization	NN
46545	2511	16	of	of	IN
46545	2511	17	$	$	$
46545	2511	18	100,000.00	100,000.00	CD
46545	2511	19	,	,	,
46545	2511	20	with	with	IN
46545	2511	21	the	the	DT
46545	2511	22	provision	provision	NN
46545	2511	23	that	that	IN
46545	2511	24	business	business	NN
46545	2511	25	is	be	VBZ
46545	2511	26	to	to	TO
46545	2511	27	begin	begin	VB
46545	2511	28	when	when	WRB
46545	2511	29	$	$	$
46545	2511	30	50,000.00	50,000.00	CD
46545	2511	31	of	of	IN
46545	2511	32	the	the	DT
46545	2511	33	stock	stock	NN
46545	2511	34	has	have	VBZ
46545	2511	35	been	be	VBN
46545	2511	36	subscribed	subscribe	VBN
46545	2511	37	,	,	,
46545	2511	38	and	and	CC
46545	2511	39	$	$	$
46545	2511	40	25,000.00	25,000.00	CD
46545	2511	41	paid	pay	VBN
46545	2511	42	in	in	IN
46545	2511	43	.	.	.
46545	2512	1	The	the	DT
46545	2512	2	incorporators	incorporator	NNS
46545	2512	3	are	be	VBP
46545	2512	4	Henry	Henry	NNP
46545	2512	5	Biddle	Biddle	NNP
46545	2512	6	,	,	,
46545	2512	7	John	John	NNP
46545	2512	8	Noonan	Noonan	NNP
46545	2512	9	,	,	,
46545	2512	10	David	David	NNP
46545	2512	11	Snow	Snow	NNP
46545	2512	12	,	,	,
46545	2512	13	Henry	Henry	NNP
46545	2512	14	Farwell	Farwell	NNP
46545	2512	15	,	,	,
46545	2512	16	and	and	CC
46545	2512	17	George	George	NNP
46545	2512	18	Dunn	Dunn	NNP
46545	2512	19	.	.	.
46545	2513	1	Each	each	DT
46545	2513	2	incorporator	incorporator	NN
46545	2513	3	subscribes	subscribe	VBZ
46545	2513	4	for	for	IN
46545	2513	5	$	$	$
46545	2513	6	10,000.00	10,000.00	CD
46545	2513	7	stock	stock	NN
46545	2513	8	payable	payable	JJ
46545	2513	9	one	one	CD
46545	2513	10	-	-	HYPH
46545	2513	11	half	half	NN
46545	2513	12	down	down	RB
46545	2513	13	and	and	CC
46545	2513	14	one	one	CD
46545	2513	15	-	-	HYPH
46545	2513	16	half	half	NN
46545	2513	17	in	in	IN
46545	2513	18	30	30	CD
46545	2513	19	days	day	NNS
46545	2513	20	.	.	.
46545	2514	1	The	the	DT
46545	2514	2	detailed	detailed	JJ
46545	2514	3	record	record	NN
46545	2514	4	follows	follow	VBZ
46545	2514	5	:	:	:
46545	2514	6	--March	--March	NFP
46545	2514	7	1	1	CD
46545	2514	8	-	-	HYPH
46545	2514	9	-	-	:
46545	2514	10	Received	receive	VBN
46545	2514	11	subscriptions	subscription	NNS
46545	2514	12	to	to	IN
46545	2514	13	the	the	DT
46545	2514	14	capital	capital	NN
46545	2514	15	stock	stock	NN
46545	2514	16	,	,	,
46545	2514	17	payable	payable	JJ
46545	2514	18	one	one	CD
46545	2514	19	-	-	HYPH
46545	2514	20	half	half	NN
46545	2514	21	down	down	RB
46545	2514	22	,	,	,
46545	2514	23	and	and	CC
46545	2514	24	one	one	CD
46545	2514	25	-	-	HYPH
46545	2514	26	half	half	NN
46545	2514	27	in	in	IN
46545	2514	28	30	30	CD
46545	2514	29	days	day	NNS
46545	2514	30	,	,	,
46545	2514	31	from	from	IN
46545	2514	32	the	the	DT
46545	2514	33	following	following	NN
46545	2514	34	.	.	.
46545	2515	1	Stock	stock	NN
46545	2515	2	is	be	VBZ
46545	2515	3	to	to	TO
46545	2515	4	be	be	VB
46545	2515	5	issued	issue	VBN
46545	2515	6	when	when	WRB
46545	2515	7	paid	pay	VBN
46545	2515	8	in	in	IN
46545	2515	9	full	full	JJ
46545	2515	10	.	.	.
46545	2516	1	Henry	Henry	NNP
46545	2516	2	Biddle	Biddle	NNP
46545	2516	3	$	$	$
46545	2516	4	10,000.00	10,000.00	CD
46545	2516	5	John	John	NNP
46545	2516	6	Noonan	Noonan	NNP
46545	2516	7	10,000.00	10,000.00	CD
46545	2516	8	David	David	NNP
46545	2516	9	Snow	Snow	NNP
46545	2516	10	10,000.00	10,000.00	CD
46545	2516	11	Henry	Henry	NNP
46545	2516	12	Farwell	Farwell	NNP
46545	2516	13	10,000.00	10,000.00	CD
46545	2516	14	George	George	NNP
46545	2516	15	Dunn	Dunn	NNP
46545	2516	16	10,000.00	10,000.00	CD
46545	2516	17	Received	receive	VBD
46545	2516	18	cash	cash	NN
46545	2516	19	in	in	IN
46545	2516	20	payment	payment	NN
46545	2516	21	of	of	IN
46545	2516	22	subscriptions	subscription	NNS
46545	2516	23	from	from	IN
46545	2516	24	the	the	DT
46545	2516	25	following	follow	VBG
46545	2516	26	:	:	:
46545	2516	27	Henry	Henry	NNP
46545	2516	28	Biddle	Biddle	NNP
46545	2516	29	5,000.00	5,000.00	CD
46545	2516	30	John	John	NNP
46545	2516	31	Noonan	Noonan	NNP
46545	2516	32	5,000.00	5,000.00	CD
46545	2516	33	David	David	NNP
46545	2516	34	Snow	Snow	NNP
46545	2516	35	5,000.00	5,000.00	CD
46545	2516	36	George	George	NNP
46545	2516	37	Dunn	Dunn	NNP
46545	2516	38	5,000.00	5,000.00	CD
46545	2516	39	Received	receive	VBN
46545	2516	40	from	from	IN
46545	2516	41	Henry	Henry	NNP
46545	2516	42	Farwell	Farwell	NNP
46545	2516	43	His	-PRON-	PRP$
46545	2516	44	note	note	NN
46545	2516	45	at	at	IN
46545	2516	46	30	30	CD
46545	2516	47	days	day	NNS
46545	2516	48	with	with	IN
46545	2516	49	6	6	CD
46545	2516	50	%	%	NN
46545	2516	51	interest	interest	NN
46545	2516	52	in	in	IN
46545	2516	53	payment	payment	NN
46545	2516	54	of	of	IN
46545	2516	55	installment	installment	NN
46545	2516	56	on	on	IN
46545	2516	57	his	-PRON-	PRP$
46545	2516	58	subscription	subscription	NN
46545	2516	59	5,000.00	5,000.00	CD
46545	2516	60	--------	--------	:
46545	2516	61	Deposited	deposit	VBN
46545	2516	62	cash	cash	NN
46545	2516	63	in	in	IN
46545	2516	64	Second	Second	NNP
46545	2516	65	National	National	NNP
46545	2516	66	Bank	Bank	NNP
46545	2516	67	20,000.00	20,000.00	CD
46545	2516	68	--2	--2	:
46545	2516	69	-	-	:
46545	2516	70	-	-	:
46545	2516	71	Received	receive	VBN
46545	2516	72	from	from	IN
46545	2516	73	Derby	Derby	NNP
46545	2516	74	Desk	Desk	NNP
46545	2516	75	Co.	Co.	NNP
46545	2516	76	Invoice	Invoice	NNP
46545	2516	77	#	#	$
46545	2516	78	1	1	CD
46545	2516	79	,	,	,
46545	2516	80	terms	term	NNS
46545	2516	81	N/30	n/30	CD
46545	2516	82	Charge	charge	NN
46545	2516	83	to	to	IN
46545	2516	84	office	office	NN
46545	2516	85	fixtures	fixture	VBZ
46545	2516	86	350.00	350.00	CD
46545	2516	87	--3	--3	:
46545	2516	88	-	-	HYPH
46545	2516	89	-	-	:
46545	2516	90	Leased	lease	VBN
46545	2516	91	for	for	IN
46545	2516	92	two	two	CD
46545	2516	93	years	year	NNS
46545	2516	94	from	from	IN
46545	2516	95	Jacob	Jacob	NNP
46545	2516	96	Newman	Newman	NNP
46545	2516	97	a	a	DT
46545	2516	98	factory	factory	NN
46545	2516	99	building	building	NN
46545	2516	100	at	at	IN
46545	2516	101	an	an	DT
46545	2516	102	annual	annual	JJ
46545	2516	103	rental	rental	NN
46545	2516	104	of	of	IN
46545	2516	105	$	$	$
46545	2516	106	1,800.00	1,800.00	CD
46545	2516	107	,	,	,
46545	2516	108	payable	payable	JJ
46545	2516	109	quarterly	quarterly	NN
46545	2516	110	in	in	IN
46545	2516	111	advance	advance	NN
46545	2516	112	.	.	.
46545	2517	1	Gave	give	VBD
46545	2517	2	him	-PRON-	PRP
46545	2517	3	check	check	VB
46545	2517	4	No	no	UH
46545	2517	5	.	.	.
46545	2518	1	1	1	CD
46545	2518	2	for	for	IN
46545	2518	3	3	3	CD
46545	2518	4	months	month	NNS
46545	2518	5	'	'	POS
46545	2518	6	rent	rent	NN
46545	2518	7	.	.	.
46545	2519	1	--4	--4	-LRB-
46545	2519	2	-	-	:
46545	2519	3	-	-	:
46545	2519	4	The	the	DT
46545	2519	5	following	follow	VBG
46545	2519	6	invoices	invoice	NNS
46545	2519	7	are	be	VBP
46545	2519	8	entered--	entered--	NNP
46545	2519	9	Meyers	Meyers	NNP
46545	2519	10	Engine	Engine	NNP
46545	2519	11	Co.	Co.	NNP
46545	2519	12	Invoice	Invoice	NNP
46545	2519	13	No	no	UH
46545	2519	14	.	.	.
46545	2520	1	2	2	LS
46545	2520	2	,	,	,
46545	2520	3	terms	term	NNS
46545	2520	4	N/30	n/30	CD
46545	2520	5	Charge	charge	NN
46545	2520	6	to	to	IN
46545	2520	7	machinery	machinery	NN
46545	2520	8	1,500.00	1,500.00	CD
46545	2520	9	--4	--4	CD
46545	2520	10	-	-	HYPH
46545	2520	11	-	-	:
46545	2520	12	Patton	Patton	NNP
46545	2520	13	Machine	Machine	NNP
46545	2520	14	Co.	Co.	NNP
46545	2520	15	Invoice	Invoice	NNP
46545	2520	16	No	no	UH
46545	2520	17	.	.	.
46545	2521	1	3	3	LS
46545	2521	2	,	,	,
46545	2521	3	terms	term	NNS
46545	2521	4	N/30	n/30	CD
46545	2521	5	Charge	charge	NN
46545	2521	6	to	to	TO
46545	2521	7	machinery	machinery	NN
46545	2521	8	3,500.00	3,500.00	CD
46545	2521	9	--4	--4	JJ
46545	2521	10	-	-	HYPH
46545	2521	11	-	-	:
46545	2521	12	Danforth	Danforth	NNP
46545	2521	13	&	&	CC
46545	2521	14	Co.	Co.	NNP
46545	2521	15	Invoice	Invoice	NNP
46545	2521	16	No	no	UH
46545	2521	17	.	.	.
46545	2522	1	4	4	LS
46545	2522	2	,	,	,
46545	2522	3	terms	term	NNS
46545	2522	4	N/30	n/30	CD
46545	2522	5	Charge	charge	NN
46545	2522	6	to	to	TO
46545	2522	7	material	material	VB
46545	2522	8	960.00	960.00	CD
46545	2522	9	--5	--5	:
46545	2522	10	-	-	:
46545	2522	11	-	-	:
46545	2522	12	The	the	DT
46545	2522	13	following	follow	VBG
46545	2522	14	invoices	invoice	NNS
46545	2522	15	are	be	VBP
46545	2522	16	entered--	entered--	NNP
46545	2522	17	Franklin	Franklin	NNP
46545	2522	18	Printing	Printing	NNP
46545	2522	19	Co.	Co.	NNP
46545	2522	20	Invoice	Invoice	NNP
46545	2522	21	No	no	UH
46545	2522	22	.	.	.
46545	2523	1	5	5	CD
46545	2523	2	,	,	,
46545	2523	3	terms	term	NNS
46545	2523	4	2/10	2/10	CD
46545	2523	5	,	,	,
46545	2523	6	N/30	n/30	CD
46545	2523	7	Charge	charge	NN
46545	2523	8	to	to	IN
46545	2523	9	office	office	NN
46545	2523	10	supplies	supply	VBZ
46545	2523	11	165.40	165.40	CD
46545	2523	12	--5	--5	NN
46545	2523	13	-	-	HYPH
46545	2523	14	-	-	:
46545	2523	15	Slade	Slade	NNP
46545	2523	16	Oil	Oil	NNP
46545	2523	17	Co.	Co.	NNP
46545	2523	18	Invoice	Invoice	NNP
46545	2523	19	No	no	UH
46545	2523	20	.	.	.
46545	2524	1	6	6	CD
46545	2524	2	,	,	,
46545	2524	3	terms	term	NNS
46545	2524	4	3/10	3/10	CD
46545	2524	5	,	,	,
46545	2524	6	N/30	n/30	CD
46545	2524	7	Charge	charge	NN
46545	2524	8	to	to	IN
46545	2524	9	supplies	supply	NNS
46545	2524	10	54.25	54.25	CD
46545	2524	11	--6	--6	:
46545	2524	12	-	-	HYPH
46545	2524	13	-	-	:
46545	2524	14	Norwich	Norwich	NNP
46545	2524	15	Machine	Machine	NNP
46545	2524	16	Co.	Co.	NNP
46545	2524	17	Invoice	Invoice	NNP
46545	2524	18	No	no	UH
46545	2524	19	.	.	.
46545	2525	1	7	7	LS
46545	2525	2	,	,	,
46545	2525	3	terms	term	NNS
46545	2525	4	N/30	n/30	CD
46545	2525	5	Charge	charge	NN
46545	2525	6	to	to	IN
46545	2525	7	machinery	machinery	NN
46545	2525	8	8,500.00	8,500.00	CD
46545	2525	9	--6	--6	:
46545	2525	10	-	-	:
46545	2525	11	-	-	:
46545	2525	12	Paid	pay	VBN
46545	2525	13	freight	freight	NN
46545	2525	14	by	by	IN
46545	2525	15	check	check	NN
46545	2525	16	No	no	UH
46545	2525	17	.	.	.
46545	2526	1	2	2	CD
46545	2526	2	to	to	IN
46545	2526	3	T.	T.	NNP
46545	2526	4	Fogarty	Fogarty	NNP
46545	2526	5	,	,	,
46545	2526	6	Agt	Agt	NNP
46545	2526	7	.	.	.
46545	2527	1	Machinery	Machinery	NNP
46545	2527	2	216.20	216.20	CD
46545	2527	3	Materials	material	NNS
46545	2527	4	11.60	11.60	CD
46545	2527	5	227.80	227.80	CD
46545	2527	6	------	------	CD
46545	2527	7	--8	--8	NN
46545	2527	8	-	-	HYPH
46545	2527	9	-	-	:
46545	2527	10	Francis	Francis	NNP
46545	2527	11	&	&	CC
46545	2527	12	Co.	Co.	NNP
46545	2527	13	Invoice	Invoice	NNP
46545	2527	14	No	no	UH
46545	2527	15	.	.	.
46545	2528	1	8	8	LS
46545	2528	2	,	,	,
46545	2528	3	terms	term	NNS
46545	2528	4	3/10	3/10	CD
46545	2528	5	,	,	,
46545	2528	6	N/30	n/30	CD
46545	2528	7	Charge	charge	NN
46545	2528	8	to	to	IN
46545	2528	9	materials	material	NNS
46545	2528	10	640.00	640.00	CD
46545	2528	11	--9	--9	HYPH
46545	2528	12	-	-	HYPH
46545	2528	13	-	-	:
46545	2528	14	Stevens	Stevens	NNP
46545	2528	15	&	&	CC
46545	2528	16	Co.	Co.	NNP
46545	2528	17	Invoice	Invoice	NNP
46545	2528	18	No	no	UH
46545	2528	19	.	.	.
46545	2529	1	9	9	CD
46545	2529	2	,	,	,
46545	2529	3	terms	term	NNS
46545	2529	4	3/10	3/10	CD
46545	2529	5	,	,	,
46545	2529	6	N/30	n/30	CD
46545	2529	7	Charge	Charge	NNP
46545	2529	8	material	material	NN
46545	2529	9	225.00	225.00	CD
46545	2529	10	--9	--9	HYPH
46545	2529	11	-	-	HYPH
46545	2529	12	-	-	:
46545	2529	13	Gave	Gave	NNP
46545	2529	14	Danforth	Danforth	NNP
46545	2529	15	&	&	CC
46545	2529	16	Co.	Co.	NNP
46545	2530	1	Check	check	VB
46545	2530	2	No	no	NN
46545	2530	3	.	.	.
46545	2531	1	3	3	LS
46545	2531	2	To	to	TO
46545	2531	3	pay	pay	VB
46545	2531	4	bill	bill	NN
46545	2531	5	of	of	IN
46545	2531	6	March	March	NNP
46545	2531	7	2	2	CD
46545	2531	8	960.00	960.00	CD
46545	2531	9	Less	Less	JJR
46545	2531	10	2	2	CD
46545	2531	11	%	%	NN
46545	2531	12	19.20	19.20	CD
46545	2531	13	940.80	940.80	CD
46545	2531	14	------	------	CD
46545	2531	15	--10	--10	HYPH
46545	2531	16	-	-	HYPH
46545	2531	17	-	-	:
46545	2531	18	Lackawana	Lackawana	NNP
46545	2531	19	Coal	Coal	NNP
46545	2531	20	Co.	Co.	NNP
46545	2531	21	Invoice	Invoice	NNP
46545	2531	22	No	no	UH
46545	2531	23	.	.	.
46545	2532	1	10	10	CD
46545	2532	2	,	,	,
46545	2532	3	terms	term	NNS
46545	2532	4	N/30	n/30	CD
46545	2532	5	Charge	charge	NN
46545	2532	6	power	power	NN
46545	2532	7	,	,	,
46545	2532	8	heat	heat	NN
46545	2532	9	,	,	,
46545	2532	10	&	&	CC
46545	2532	11	light	light	JJ
46545	2532	12	185.00	185.00	CD
46545	2532	13	--11	--11	NNP
46545	2532	14	-	-	HYPH
46545	2532	15	-	-	:
46545	2532	16	Gave	Gave	NNP
46545	2532	17	Franklin	Franklin	NNP
46545	2532	18	Printing	Printing	NNP
46545	2532	19	Co.	Co.	NNP
46545	2533	1	Check	check	VB
46545	2533	2	No	no	NN
46545	2533	3	.	.	.
46545	2534	1	4	4	LS
46545	2534	2	.	.	.
46545	2535	1	To	to	TO
46545	2535	2	pay	pay	VB
46545	2535	3	bill	bill	NN
46545	2535	4	of	of	IN
46545	2535	5	March	March	NNP
46545	2535	6	4	4	CD
46545	2535	7	165.40	165.40	CD
46545	2535	8	Less	Less	JJR
46545	2535	9	2	2	CD
46545	2535	10	%	%	NN
46545	2535	11	3.31	3.31	CD
46545	2535	12	162.09	162.09	CD
46545	2535	13	------	------	NFP
46545	2535	14	--12	--12	NNP
46545	2535	15	-	-	HYPH
46545	2535	16	-	-	:
46545	2535	17	Danforth	Danforth	NNP
46545	2535	18	&	&	CC
46545	2535	19	Co.	Co.	NNP
46545	2535	20	Invoice	Invoice	NNP
46545	2535	21	No	no	UH
46545	2535	22	.	.	.
46545	2536	1	11	11	CD
46545	2536	2	,	,	,
46545	2536	3	terms	term	NNS
46545	2536	4	2/10	2/10	CD
46545	2536	5	,	,	,
46545	2536	6	N/30	n/30	CD
46545	2536	7	Charge	Charge	NNP
46545	2536	8	material	material	NN
46545	2536	9	315.00	315.00	CD
46545	2536	10	--13	--13	NNP
46545	2536	11	-	-	HYPH
46545	2536	12	-	-	:
46545	2536	13	Drew	Drew	JJS
46545	2536	14	check	check	VB
46545	2536	15	No	no	UH
46545	2536	16	.	.	.
46545	2537	1	5	5	CD
46545	2537	2	.	.	.
46545	2537	3	for	for	IN
46545	2537	4	2	2	CD
46545	2537	5	weeks	week	NNS
46545	2537	6	'	'	POS
46545	2537	7	pay	pay	NN
46545	2537	8	-	-	HYPH
46545	2537	9	roll	roll	NN
46545	2537	10	220.50	220.50	CD
46545	2537	11	Charge	charge	NN
46545	2537	12	machinery	machinery	NN
46545	2537	13	for	for	IN
46545	2537	14	cost	cost	NN
46545	2537	15	of	of	IN
46545	2537	16	installing	instal	VBG
46545	2537	17	178.50	178.50	CD
46545	2537	18	Building	Building	NNP
46545	2537	19	maintenance	maintenance	NN
46545	2537	20	for	for	IN
46545	2537	21	repairs	repair	NNS
46545	2537	22	to	to	IN
46545	2537	23	building	build	VBG
46545	2537	24	per	per	IN
46545	2537	25	pay	pay	NN
46545	2537	26	-	-	HYPH
46545	2537	27	roll	roll	NN
46545	2537	28	distribution	distribution	NN
46545	2537	29	42.00	42.00	CD
46545	2537	30	--15	--15	HYPH
46545	2537	31	-	-	HYPH
46545	2537	32	-	-	:
46545	2537	33	Gave	Gave	NNP
46545	2537	34	Derby	Derby	NNP
46545	2537	35	Desk	Desk	NNP
46545	2537	36	Co.	Co.	NNP
46545	2538	1	Check	check	VB
46545	2538	2	No	no	NN
46545	2538	3	.	.	.
46545	2539	1	6	6	CD
46545	2539	2	To	to	TO
46545	2539	3	pay	pay	VB
46545	2539	4	bill	bill	NN
46545	2539	5	of	of	IN
46545	2539	6	March	March	NNP
46545	2539	7	1	1	CD
46545	2539	8	350.00	350.00	CD
46545	2539	9	--15	--15	HYPH
46545	2539	10	-	-	HYPH
46545	2539	11	-	-	:
46545	2539	12	Gave	Gave	NNP
46545	2539	13	Slade	Slade	NNP
46545	2539	14	Oil	Oil	NNP
46545	2539	15	Co.	Co.	NNP
46545	2540	1	Check	check	VB
46545	2540	2	No	no	NN
46545	2540	3	.	.	.
46545	2541	1	7	7	LS
46545	2541	2	To	to	TO
46545	2541	3	pay	pay	VB
46545	2541	4	bill	bill	NN
46545	2541	5	of	of	IN
46545	2541	6	March	March	NNP
46545	2541	7	5	5	CD
46545	2541	8	54.25	54.25	CD
46545	2541	9	Less	Less	JJR
46545	2541	10	3	3	CD
46545	2541	11	%	%	NN
46545	2541	12	1.63	1.63	CD
46545	2541	13	52.62	52.62	CD
46545	2541	14	------	------	NNP
46545	2541	15	--17	--17	HYPH
46545	2541	16	-	-	:
46545	2541	17	-	-	:
46545	2541	18	Gave	Gave	NNP
46545	2541	19	Francis	Francis	NNP
46545	2541	20	&	&	CC
46545	2541	21	Co.	Co.	NNP
46545	2542	1	Check	check	VB
46545	2542	2	No	no	NN
46545	2542	3	.	.	.
46545	2543	1	8	8	CD
46545	2543	2	To	to	TO
46545	2543	3	pay	pay	VB
46545	2543	4	bill	bill	NN
46545	2543	5	of	of	IN
46545	2543	6	March	March	NNP
46545	2543	7	7	7	CD
46545	2543	8	640.00	640.00	CD
46545	2543	9	Less	Less	JJR
46545	2543	10	3	3	CD
46545	2543	11	%	%	NN
46545	2543	12	19.20	19.20	CD
46545	2543	13	620.80	620.80	CD
46545	2543	14	------	------	NFP
46545	2543	15	--18	--18	NNP
46545	2543	16	-	-	HYPH
46545	2543	17	-	-	:
46545	2543	18	Gave	Gave	NNP
46545	2543	19	Stevens	Stevens	NNP
46545	2543	20	&	&	CC
46545	2543	21	Co.	Co.	NNP
46545	2544	1	Check	check	VB
46545	2544	2	No	no	NN
46545	2544	3	.	.	.
46545	2545	1	9	9	CD
46545	2545	2	To	to	TO
46545	2545	3	pay	pay	VB
46545	2545	4	bill	bill	NN
46545	2545	5	of	of	IN
46545	2545	6	March	March	NNP
46545	2545	7	8	8	CD
46545	2545	8	225.00	225.00	CD
46545	2545	9	Less	Less	JJR
46545	2545	10	3	3	CD
46545	2545	11	%	%	NN
46545	2545	12	6.75	6.75	CD
46545	2545	13	218.25	218.25	CD
46545	2545	14	------	------	CD
46545	2545	15	--19	--19	HYPH
46545	2545	16	-	-	HYPH
46545	2545	17	-	-	:
46545	2545	18	Eureka	Eureka	NNP
46545	2545	19	Tool	Tool	NNP
46545	2545	20	Co.	Co.	NNP
46545	2545	21	Invoice	Invoice	NNP
46545	2545	22	No	no	UH
46545	2545	23	.	.	.
46545	2546	1	12	12	CD
46545	2546	2	,	,	,
46545	2546	3	terms	term	NNS
46545	2546	4	N/30	n/30	CD
46545	2546	5	Charge	charge	NN
46545	2546	6	tools	tool	NNS
46545	2546	7	250.00	250.00	CD
46545	2546	8	--20	--20	HYPH
46545	2546	9	-	-	HYPH
46545	2546	10	-	-	:
46545	2546	11	Check	check	VB
46545	2546	12	No	no	NN
46545	2546	13	.	.	.
46545	2547	1	10	10	CD
46545	2547	2	for	for	IN
46545	2547	3	1	1	CD
46545	2547	4	week	week	NN
46545	2547	5	's	's	POS
46545	2547	6	pay	pay	NN
46545	2547	7	-	-	HYPH
46545	2547	8	roll	roll	NN
46545	2547	9	Charge	charge	NN
46545	2547	10	labor	labor	NN
46545	2547	11	326.25	326.25	CD
46545	2547	12	Charge	charge	NN
46545	2547	13	tools	tool	VBZ
46545	2547	14	27.50	27.50	CD
46545	2547	15	353.75	353.75	CD
46545	2547	16	------	------	NFP
46545	2547	17	(	(	-LRB-
46545	2547	18	Making	make	VBG
46545	2547	19	tools	tool	NNS
46545	2547	20	for	for	IN
46545	2547	21	shop	shop	NN
46545	2547	22	per	per	IN
46545	2547	23	pay	pay	NN
46545	2547	24	-	-	HYPH
46545	2547	25	roll	roll	NN
46545	2547	26	distribution	distribution	NN
46545	2547	27	)	)	-RRB-
46545	2547	28	--22	--22	:
46545	2547	29	-	-	:
46545	2547	30	-	-	:
46545	2547	31	Received	receive	VBN
46545	2547	32	from	from	IN
46545	2547	33	Danforth	Danforth	NNP
46545	2547	34	&	&	CC
46545	2547	35	Co.	Co.	NNP
46545	2547	36	Credit	Credit	NNP
46545	2547	37	memo	memo	NN
46545	2547	38	for	for	IN
46545	2547	39	damaged	damage	VBN
46545	2547	40	goods	good	NNS
46545	2547	41	in	in	IN
46545	2547	42	lot	lot	NN
46545	2547	43	covered	cover	VBN
46545	2547	44	by	by	IN
46545	2547	45	invoice	invoice	NN
46545	2547	46	dated	date	VBD
46545	2547	47	3/12	3/12	CD
46545	2547	48	63.00	63.00	CD
46545	2547	49	Credit	Credit	NNP
46545	2547	50	material	material	NN
46545	2547	51	Gave	give	VBD
46545	2547	52	them	-PRON-	PRP
46545	2547	53	check	check	VB
46545	2547	54	No	no	UH
46545	2547	55	.	.	.
46545	2548	1	11	11	CD
46545	2548	2	For	for	IN
46545	2548	3	acct	acct	NN
46545	2548	4	.	.	.
46545	2549	1	252.00	252.00	CD
46545	2549	2	Less	Less	JJR
46545	2549	3	2	2	CD
46545	2549	4	%	%	NN
46545	2549	5	5.04	5.04	CD
46545	2549	6	246.96	246.96	CD
46545	2549	7	------	------	NFP
46545	2549	8	--27	--27	HYPH
46545	2549	9	-	-	HYPH
46545	2549	10	-	-	:
46545	2549	11	Check	check	NN
46545	2549	12	No	no	NN
46545	2549	13	.	.	.
46545	2550	1	12	12	CD
46545	2550	2	for	for	IN
46545	2550	3	1	1	CD
46545	2550	4	week	week	NN
46545	2550	5	's	's	POS
46545	2550	6	pay	pay	NN
46545	2550	7	-	-	HYPH
46545	2550	8	roll	roll	NN
46545	2550	9	$	$	$
46545	2550	10	342.70	342.70	CD
46545	2550	11	Charge	charge	NN
46545	2550	12	labor	labor	NN
46545	2550	13	per	per	IN
46545	2550	14	pay	pay	NN
46545	2550	15	-	-	HYPH
46545	2550	16	roll	roll	NN
46545	2550	17	distribution	distribution	NN
46545	2550	18	--30	--30	JJ
46545	2550	19	-	-	HYPH
46545	2550	20	-	-	:
46545	2550	21	Gave	Gave	NNP
46545	2550	22	Norwich	Norwich	NNP
46545	2550	23	Machine	Machine	NNP
46545	2550	24	Co.	Co.	NNP
46545	2551	1	Note	note	NN
46545	2551	2	of	of	IN
46545	2551	3	Henry	Henry	NNP
46545	2551	4	Farwell	Farwell	NNP
46545	2551	5	5,000.00	5,000.00	CD
46545	2551	6	Accrued	accrue	VBN
46545	2551	7	interest	interest	NN
46545	2551	8	25.00	25.00	CD
46545	2551	9	5,025.00	5,025.00	CD
46545	2551	10	------	------	:
46545	2551	11	Gave	give	VBD
46545	2551	12	them	-PRON-	PRP
46545	2551	13	check	check	VB
46545	2551	14	No	no	UH
46545	2551	15	.	.	.
46545	2552	1	13	13	CD
46545	2552	2	to	to	TO
46545	2552	3	pay	pay	VB
46545	2552	4	their	-PRON-	PRP$
46545	2552	5	account	account	NN
46545	2552	6	3,475.00	3,475.00	CD
46545	2552	7	--31	--31	CD
46545	2552	8	-	-	HYPH
46545	2552	9	-	-	:
46545	2552	10	Salaries	salary	NNS
46545	2552	11	check	check	VBP
46545	2552	12	No	no	UH
46545	2552	13	.	.	.
46545	2553	1	14	14	CD
46545	2553	2	for	for	IN
46545	2553	3	salaries	salary	NNS
46545	2553	4	of	of	IN
46545	2553	5	Supt	Supt	NNP
46545	2553	6	.	.	.
46545	2554	1	&	&	CC
46545	2554	2	Clerks	Clerks	NNP
46545	2554	3	350.00	350.00	CD
46545	2554	4	=	=	SYM
46545	2554	5	63	63	CD
46545	2554	6	.	.	.
46545	2555	1	Manufacturing	manufacture	VBG
46545	2555	2	Data.=	Data.=	NNP
46545	2555	3	The	the	DT
46545	2555	4	following	follow	VBG
46545	2555	5	data	datum	NNS
46545	2555	6	has	have	VBZ
46545	2555	7	been	be	VBN
46545	2555	8	collected	collect	VBN
46545	2555	9	by	by	IN
46545	2555	10	the	the	DT
46545	2555	11	bookkeeper	bookkeeper	NN
46545	2555	12	from	from	IN
46545	2555	13	the	the	DT
46545	2555	14	reports	report	NNS
46545	2555	15	of	of	IN
46545	2555	16	superintendent	superintendent	NN
46545	2555	17	and	and	CC
46545	2555	18	foremen	foreman	NNS
46545	2555	19	,	,	,
46545	2555	20	and	and	CC
46545	2555	21	from	from	IN
46545	2555	22	the	the	DT
46545	2555	23	inventories	inventory	NNS
46545	2555	24	taken	take	VBN
46545	2555	25	at	at	IN
46545	2555	26	the	the	DT
46545	2555	27	end	end	NN
46545	2555	28	of	of	IN
46545	2555	29	the	the	DT
46545	2555	30	month	month	NN
46545	2555	31	.	.	.
46545	2556	1	Material	material	NN
46545	2556	2	issued	issue	VBN
46545	2556	3	to	to	IN
46545	2556	4	factory	factory	NN
46545	2556	5	1,003.35	1,003.35	CD
46545	2556	6	Material	Material	NNP
46545	2556	7	used	use	VBN
46545	2556	8	for	for	IN
46545	2556	9	building	build	VBG
46545	2556	10	repairs	repair	NNS
46545	2556	11	50.00	50.00	CD
46545	2556	12	_	_	NNP
46545	2556	13	Inventories	Inventories	NNPS
46545	2556	14	_	_	NNP
46545	2556	15	Supplies	Supplies	NNP
46545	2556	16	45.00	45.00	CD
46545	2556	17	Rent	Rent	NNP
46545	2556	18	(	(	-LRB-
46545	2556	19	unexpired	unexpired	JJ
46545	2556	20	)	)	-RRB-
46545	2556	21	300.00	300.00	CD
46545	2556	22	Power	Power	NNP
46545	2556	23	,	,	,
46545	2556	24	heat	heat	NN
46545	2556	25	,	,	,
46545	2556	26	and	and	CC
46545	2556	27	light	light	NN
46545	2556	28	(	(	-LRB-
46545	2556	29	Coal	Coal	NNP
46545	2556	30	)	)	-RRB-
46545	2556	31	150.00	150.00	CD
46545	2556	32	Office	office	NN
46545	2556	33	supplies	supply	VBZ
46545	2556	34	140.40	140.40	CD
46545	2556	35	Goods	good	NNS
46545	2556	36	in	in	IN
46545	2556	37	process	process	NN
46545	2556	38	--	--	:
46545	2556	39	material	material	NN
46545	2556	40	602.00	602.00	CD
46545	2556	41	Labor	Labor	NNP
46545	2556	42	400.00	400.00	CD
46545	2556	43	1,002.00	1,002.00	CD
46545	2556	44	------	------	NFP
46545	2556	45	We	-PRON-	PRP
46545	2556	46	will	will	MD
46545	2556	47	now	now	RB
46545	2556	48	close	close	VB
46545	2556	49	the	the	DT
46545	2556	50	ledger	ledger	JJ
46545	2556	51	to	to	TO
46545	2556	52	ascertain	ascertain	NN
46545	2556	53	manufacturing	manufacturing	NN
46545	2556	54	results	result	NNS
46545	2556	55	for	for	IN
46545	2556	56	the	the	DT
46545	2556	57	month	month	NN
46545	2556	58	,	,	,
46545	2556	59	by	by	IN
46545	2556	60	making	make	VBG
46545	2556	61	the	the	DT
46545	2556	62	following	follow	VBG
46545	2556	63	adjusting	adjust	VBG
46545	2556	64	entries	entry	NNS
46545	2556	65	in	in	IN
46545	2556	66	the	the	DT
46545	2556	67	journal--	journal--	NNP
46545	2556	68	Debit	Debit	NNP
46545	2556	69	Manufacturing	Manufacturing	NNP
46545	2556	70	Account	Account	NNP
46545	2556	71	for	for	IN
46545	2556	72	material	material	NN
46545	2556	73	issued	issue	VBN
46545	2556	74	to	to	IN
46545	2556	75	factory	factory	NN
46545	2556	76	.	.	.
46545	2557	1	Debit	Debit	NNP
46545	2557	2	Building	Building	NNP
46545	2557	3	Maintenance	Maintenance	NNP
46545	2557	4	and	and	CC
46545	2557	5	Repairs	Repairs	NNPS
46545	2557	6	for	for	IN
46545	2557	7	material	material	NN
46545	2557	8	used	use	VBN
46545	2557	9	in	in	IN
46545	2557	10	repairs	repair	NNS
46545	2557	11	.	.	.
46545	2558	1	Credit	Credit	NNP
46545	2558	2	Material	Material	NNP
46545	2558	3	Purchases	Purchases	NNPS
46545	2558	4	for	for	IN
46545	2558	5	both	both	DT
46545	2558	6	of	of	IN
46545	2558	7	the	the	DT
46545	2558	8	above	above	JJ
46545	2558	9	.	.	.
46545	2559	1	Debit	Debit	NNP
46545	2559	2	Manufacturing	Manufacturing	NNP
46545	2559	3	Account	Account	NNP
46545	2559	4	for	for	IN
46545	2559	5	Labor	Labor	NNP
46545	2559	6	Account	Account	NNP
46545	2559	7	for	for	IN
46545	2559	8	Supplies	supply	NNS
46545	2559	9	used	use	VBN
46545	2559	10	--	--	:
46545	2559	11	found	find	VBN
46545	2559	12	by	by	IN
46545	2559	13	deducting	deduct	VBG
46545	2559	14	inventory	inventory	NN
46545	2559	15	from	from	IN
46545	2559	16	supplies	supply	NNS
46545	2559	17	purchases	purchase	NNS
46545	2559	18	.	.	.
46545	2560	1	for	for	IN
46545	2560	2	Salaries	Salaries	NNPS
46545	2560	3	Account	Account	NNP
46545	2560	4	for	for	IN
46545	2560	5	Rent	rent	NN
46545	2560	6	one	one	CD
46545	2560	7	month	month	NN
46545	2560	8	for	for	IN
46545	2560	9	Power	Power	NNP
46545	2560	10	,	,	,
46545	2560	11	Heat	Heat	NNP
46545	2560	12	,	,	,
46545	2560	13	and	and	CC
46545	2560	14	Light	Light	NNP
46545	2560	15	--	--	:
46545	2560	16	found	find	VBN
46545	2560	17	as	as	IN
46545	2560	18	above	above	RB
46545	2560	19	for	for	IN
46545	2560	20	Building	Building	NNP
46545	2560	21	Repairs	Repairs	NNP
46545	2560	22	for	for	IN
46545	2560	23	Office	Office	NNP
46545	2560	24	Supplies	Supplies	NNPS
46545	2560	25	--	--	:
46545	2560	26	found	find	VBD
46545	2560	27	as	as	IN
46545	2560	28	above	above	IN
46545	2560	29	Credit	Credit	NNP
46545	2560	30	accounts	account	NNS
46545	2560	31	representing	represent	VBG
46545	2560	32	above	above	RB
46545	2560	33	for	for	IN
46545	2560	34	amounts	amount	NNS
46545	2560	35	charged	charge	VBN
46545	2560	36	.	.	.
46545	2561	1	The	the	DT
46545	2561	2	manufacturing	manufacturing	NN
46545	2561	3	account	account	NN
46545	2561	4	will	will	MD
46545	2561	5	now	now	RB
46545	2561	6	show	show	VB
46545	2561	7	,	,	,
46545	2561	8	on	on	IN
46545	2561	9	the	the	DT
46545	2561	10	debit	debit	NN
46545	2561	11	side	side	NN
46545	2561	12	the	the	DT
46545	2561	13	total	total	JJ
46545	2561	14	manufacturing	manufacture	VBG
46545	2561	15	expense	expense	NN
46545	2561	16	for	for	IN
46545	2561	17	the	the	DT
46545	2561	18	month	month	NN
46545	2561	19	.	.	.
46545	2562	1	The	the	DT
46545	2562	2	next	next	JJ
46545	2562	3	step	step	NN
46545	2562	4	is	be	VBZ
46545	2562	5	to	to	TO
46545	2562	6	find	find	VB
46545	2562	7	the	the	DT
46545	2562	8	cost	cost	NN
46545	2562	9	of	of	IN
46545	2562	10	finished	finish	VBN
46545	2562	11	goods	good	NNS
46545	2562	12	to	to	TO
46545	2562	13	be	be	VB
46545	2562	14	credited	credit	VBN
46545	2562	15	to	to	IN
46545	2562	16	manufacturing	manufacture	VBG
46545	2562	17	account	account	NN
46545	2562	18	and	and	CC
46545	2562	19	charged	charge	VBN
46545	2562	20	to	to	IN
46545	2562	21	finished	finish	VBN
46545	2562	22	goods	good	NNS
46545	2562	23	account	account	NN
46545	2562	24	.	.	.
46545	2563	1	Our	-PRON-	PRP$
46545	2563	2	inventory	inventory	NN
46545	2563	3	of	of	IN
46545	2563	4	goods	good	NNS
46545	2563	5	in	in	IN
46545	2563	6	process	process	NN
46545	2563	7	,	,	,
46545	2563	8	which	which	WDT
46545	2563	9	includes	include	VBZ
46545	2563	10	material	material	NN
46545	2563	11	and	and	CC
46545	2563	12	labor	labor	NN
46545	2563	13	only	only	RB
46545	2563	14	,	,	,
46545	2563	15	amounts	amount	VBZ
46545	2563	16	to	to	IN
46545	2563	17	$	$	$
46545	2563	18	1,002.00	1,002.00	CD
46545	2563	19	.	.	.
46545	2564	1	The	the	DT
46545	2564	2	labor	labor	NN
46545	2564	3	account	account	NN
46545	2564	4	and	and	CC
46545	2564	5	reports	report	NNS
46545	2564	6	from	from	IN
46545	2564	7	foremen	foreman	NNS
46545	2564	8	show	show	VBP
46545	2564	9	that	that	IN
46545	2564	10	the	the	DT
46545	2564	11	amount	amount	NN
46545	2564	12	of	of	IN
46545	2564	13	these	these	DT
46545	2564	14	items	item	NNS
46545	2564	15	used	use	VBN
46545	2564	16	in	in	IN
46545	2564	17	the	the	DT
46545	2564	18	factory	factory	NN
46545	2564	19	is	be	VBZ
46545	2564	20	$	$	$
46545	2564	21	1,672.30	1,672.30	CD
46545	2564	22	.	.	.
46545	2565	1	In	in	IN
46545	2565	2	round	round	JJ
46545	2565	3	numbers	number	NNS
46545	2565	4	,	,	,
46545	2565	5	the	the	DT
46545	2565	6	former	former	JJ
46545	2565	7	is	be	VBZ
46545	2565	8	60	60	CD
46545	2565	9	%	%	NN
46545	2565	10	of	of	IN
46545	2565	11	the	the	DT
46545	2565	12	latter	latter	JJ
46545	2565	13	,	,	,
46545	2565	14	that	that	RB
46545	2565	15	is	is	RB
46545	2565	16	,	,	,
46545	2565	17	sixty	sixty	CD
46545	2565	18	per	per	IN
46545	2565	19	cent	cent	NN
46545	2565	20	of	of	IN
46545	2565	21	the	the	DT
46545	2565	22	work	work	NN
46545	2565	23	started	start	VBD
46545	2565	24	is	be	VBZ
46545	2565	25	still	still	RB
46545	2565	26	in	in	IN
46545	2565	27	process	process	NN
46545	2565	28	.	.	.
46545	2566	1	We	-PRON-	PRP
46545	2566	2	will	will	MD
46545	2566	3	assume	assume	VB
46545	2566	4	,	,	,
46545	2566	5	therefore	therefore	RB
46545	2566	6	,	,	,
46545	2566	7	that	that	IN
46545	2566	8	this	this	DT
46545	2566	9	is	be	VBZ
46545	2566	10	a	a	DT
46545	2566	11	fair	fair	JJ
46545	2566	12	percentage	percentage	NN
46545	2566	13	to	to	TO
46545	2566	14	be	be	VB
46545	2566	15	used	use	VBN
46545	2566	16	in	in	IN
46545	2566	17	determining	determine	VBG
46545	2566	18	the	the	DT
46545	2566	19	expense	expense	NN
46545	2566	20	items	item	NNS
46545	2566	21	invested	invest	VBN
46545	2566	22	in	in	IN
46545	2566	23	goods	good	NNS
46545	2566	24	in	in	IN
46545	2566	25	process	process	NN
46545	2566	26	.	.	.
46545	2567	1	Taking	take	VBG
46545	2567	2	60	60	CD
46545	2567	3	%	%	NN
46545	2567	4	of	of	IN
46545	2567	5	the	the	DT
46545	2567	6	total	total	JJ
46545	2567	7	manufacturing	manufacture	VBG
46545	2567	8	expense	expense	NN
46545	2567	9	gives	give	VBZ
46545	2567	10	$	$	$
46545	2567	11	1,400.13	1,400.13	CD
46545	2567	12	,	,	,
46545	2567	13	which	which	WDT
46545	2567	14	,	,	,
46545	2567	15	deducted	deduct	VBD
46545	2567	16	from	from	IN
46545	2567	17	the	the	DT
46545	2567	18	total	total	NN
46545	2567	19	,	,	,
46545	2567	20	leaves	leave	VBZ
46545	2567	21	$	$	$
46545	2567	22	933.42	933.42	CD
46545	2567	23	as	as	IN
46545	2567	24	the	the	DT
46545	2567	25	cost	cost	NN
46545	2567	26	of	of	IN
46545	2567	27	finished	finished	JJ
46545	2567	28	goods	good	NNS
46545	2567	29	.	.	.
46545	2568	1	In	in	IN
46545	2568	2	this	this	DT
46545	2568	3	case	case	NN
46545	2568	4	the	the	DT
46545	2568	5	per	per	IN
46545	2568	6	cent	cent	NN
46545	2568	7	of	of	IN
46545	2568	8	goods	good	NNS
46545	2568	9	in	in	IN
46545	2568	10	process	process	NN
46545	2568	11	is	be	VBZ
46545	2568	12	large	large	JJ
46545	2568	13	for	for	IN
46545	2568	14	the	the	DT
46545	2568	15	reason	reason	NN
46545	2568	16	that	that	IN
46545	2568	17	it	-PRON-	PRP
46545	2568	18	is	be	VBZ
46545	2568	19	the	the	DT
46545	2568	20	first	first	JJ
46545	2568	21	month	month	NN
46545	2568	22	of	of	IN
46545	2568	23	operation	operation	NN
46545	2568	24	.	.	.
46545	2569	1	The	the	DT
46545	2569	2	results	result	NNS
46545	2569	3	in	in	IN
46545	2569	4	succeeding	succeed	VBG
46545	2569	5	months	month	NNS
46545	2569	6	will	will	MD
46545	2569	7	be	be	VB
46545	2569	8	more	more	RBR
46545	2569	9	nearly	nearly	RB
46545	2569	10	equal	equal	JJ
46545	2569	11	.	.	.
46545	2570	1	If	if	IN
46545	2570	2	the	the	DT
46545	2570	3	factory	factory	NN
46545	2570	4	is	be	VBZ
46545	2570	5	running	run	VBG
46545	2570	6	regularly	regularly	RB
46545	2570	7	,	,	,
46545	2570	8	turning	turn	VBG
46545	2570	9	out	out	RP
46545	2570	10	practically	practically	RB
46545	2570	11	the	the	DT
46545	2570	12	same	same	JJ
46545	2570	13	quantities	quantity	NNS
46545	2570	14	each	each	DT
46545	2570	15	month	month	NN
46545	2570	16	,	,	,
46545	2570	17	the	the	DT
46545	2570	18	quantity	quantity	NN
46545	2570	19	of	of	IN
46545	2570	20	finished	finish	VBN
46545	2570	21	goods	good	NNS
46545	2570	22	will	will	MD
46545	2570	23	just	just	RB
46545	2570	24	about	about	RB
46545	2570	25	equal	equal	JJ
46545	2570	26	the	the	DT
46545	2570	27	work	work	NN
46545	2570	28	started	start	VBD
46545	2570	29	in	in	IN
46545	2570	30	any	any	DT
46545	2570	31	one	one	CD
46545	2570	32	month	month	NN
46545	2570	33	.	.	.
46545	2571	1	Should	Should	MD
46545	2571	2	we	-PRON-	PRP
46545	2571	3	wish	wish	VB
46545	2571	4	to	to	TO
46545	2571	5	show	show	VB
46545	2571	6	a	a	DT
46545	2571	7	factory	factory	NN
46545	2571	8	profit	profit	NN
46545	2571	9	of	of	IN
46545	2571	10	10	10	CD
46545	2571	11	%	%	NN
46545	2571	12	,	,	,
46545	2571	13	it	-PRON-	PRP
46545	2571	14	will	will	MD
46545	2571	15	be	be	VB
46545	2571	16	necessary	necessary	JJ
46545	2571	17	to	to	TO
46545	2571	18	add	add	VB
46545	2571	19	10	10	CD
46545	2571	20	%	%	NN
46545	2571	21	to	to	IN
46545	2571	22	the	the	DT
46545	2571	23	cost	cost	NN
46545	2571	24	of	of	IN
46545	2571	25	finished	finish	VBN
46545	2571	26	goods	good	NNS
46545	2571	27	which	which	WDT
46545	2571	28	will	will	MD
46545	2571	29	then	then	RB
46545	2571	30	represent	represent	VB
46545	2571	31	the	the	DT
46545	2571	32	cost	cost	NN
46545	2571	33	to	to	TO
46545	2571	34	be	be	VB
46545	2571	35	used	use	VBN
46545	2571	36	by	by	IN
46545	2571	37	the	the	DT
46545	2571	38	sales	sale	NNS
46545	2571	39	end	end	NN
46545	2571	40	of	of	IN
46545	2571	41	the	the	DT
46545	2571	42	business	business	NN
46545	2571	43	.	.	.
46545	2572	1	Since	since	IN
46545	2572	2	we	-PRON-	PRP
46545	2572	3	have	have	VBP
46545	2572	4	no	no	DT
46545	2572	5	account	account	NN
46545	2572	6	to	to	TO
46545	2572	7	which	which	WDT
46545	2572	8	this	this	DT
46545	2572	9	amount	amount	NN
46545	2572	10	can	can	MD
46545	2572	11	properly	properly	RB
46545	2572	12	be	be	VB
46545	2572	13	credited	credit	VBN
46545	2572	14	,	,	,
46545	2572	15	we	-PRON-	PRP
46545	2572	16	will	will	MD
46545	2572	17	open	open	VB
46545	2572	18	a	a	DT
46545	2572	19	new	new	JJ
46545	2572	20	account	account	NN
46545	2572	21	called	call	VBN
46545	2572	22	_	_	NNP
46545	2572	23	contingent	contingent	NN
46545	2572	24	profits	profit	NNS
46545	2572	25	_	_	NNP
46545	2572	26	,	,	,
46545	2572	27	which	which	WDT
46545	2572	28	will	will	MD
46545	2572	29	be	be	VB
46545	2572	30	closed	close	VBN
46545	2572	31	into	into	IN
46545	2572	32	profit	profit	NN
46545	2572	33	and	and	CC
46545	2572	34	loss	loss	NN
46545	2572	35	at	at	IN
46545	2572	36	the	the	DT
46545	2572	37	end	end	NN
46545	2572	38	of	of	IN
46545	2572	39	the	the	DT
46545	2572	40	year	year	NN
46545	2572	41	.	.	.
46545	2573	1	Since	since	IN
46545	2573	2	we	-PRON-	PRP
46545	2573	3	are	be	VBP
46545	2573	4	not	not	RB
46545	2573	5	closing	close	VBG
46545	2573	6	the	the	DT
46545	2573	7	books	book	NNS
46545	2573	8	for	for	IN
46545	2573	9	the	the	DT
46545	2573	10	purpose	purpose	NN
46545	2573	11	of	of	IN
46545	2573	12	making	make	VBG
46545	2573	13	a	a	DT
46545	2573	14	balance	balance	NN
46545	2573	15	sheet	sheet	NN
46545	2573	16	,	,	,
46545	2573	17	we	-PRON-	PRP
46545	2573	18	do	do	VBP
46545	2573	19	not	not	RB
46545	2573	20	close	close	VB
46545	2573	21	the	the	DT
46545	2573	22	expense	expense	NN
46545	2573	23	accounts	account	VBZ
46545	2573	24	into	into	IN
46545	2573	25	an	an	DT
46545	2573	26	expense	expense	JJ
46545	2573	27	inventory	inventory	NN
46545	2573	28	account	account	NN
46545	2573	29	as	as	IN
46545	2573	30	explained	explain	VBN
46545	2573	31	in	in	IN
46545	2573	32	article	article	NN
46545	2573	33	59	59	CD
46545	2573	34	.	.	.
46545	2574	1	Instead	instead	RB
46545	2574	2	,	,	,
46545	2574	3	the	the	DT
46545	2574	4	balances	balance	NNS
46545	2574	5	are	be	VBP
46545	2574	6	allowed	allow	VBN
46545	2574	7	to	to	TO
46545	2574	8	stand	stand	VB
46545	2574	9	until	until	IN
46545	2574	10	such	such	JJ
46545	2574	11	time	time	NN
46545	2574	12	as	as	IN
46545	2574	13	the	the	DT
46545	2574	14	books	book	NNS
46545	2574	15	are	be	VBP
46545	2574	16	finally	finally	RB
46545	2574	17	closed	closed	JJ
46545	2574	18	.	.	.
46545	2575	1	[	[	-LRB-
46545	2575	2	Illustration	illustration	NN
46545	2575	3	:	:	:
46545	2575	4	Invoice	Invoice	NNP
46545	2575	5	Register	register	VB
46545	2575	6	with	with	IN
46545	2575	7	Distribution	Distribution	NNP
46545	2575	8	Columns	Columns	NNPS
46545	2575	9	.	.	.
46545	2575	10	]	]	-RRB-
46545	2576	1	[	[	-LRB-
46545	2576	2	Illustration	illustration	NN
46545	2576	3	:	:	:
46545	2576	4	Invoice	Invoice	NNP
46545	2576	5	Register	register	VB
46545	2576	6	with	with	IN
46545	2576	7	Distribution	Distribution	NNP
46545	2576	8	Columns	Columns	NNPS
46545	2576	9	]	]	-RRB-
46545	2576	10	[	[	-LRB-
46545	2576	11	Illustration	illustration	NN
46545	2576	12	:	:	:
46545	2576	13	Check	check	VB
46545	2576	14	and	and	CC
46545	2576	15	Disbursement	Disbursement	NNP
46545	2576	16	Record	Record	NNP
46545	2576	17	]	]	-RRB-
46545	2576	18	[	[	-LRB-
46545	2576	19	Illustration	illustration	NN
46545	2576	20	:	:	:
46545	2576	21	Manufacturing	Manufacturing	NNP
46545	2576	22	Journal	Journal	NNP
46545	2576	23	]	]	-RRB-
46545	2576	24	[	[	-LRB-
46545	2576	25	Illustration	illustration	NN
46545	2576	26	:	:	:
46545	2576	27	Manufacturing	Manufacturing	NNP
46545	2576	28	Journal	Journal	NNP
46545	2576	29	]	]	-RRB-
46545	2576	30	[	[	-LRB-
46545	2576	31	Illustration	illustration	NN
46545	2576	32	:	:	:
46545	2576	33	Manufacturing	Manufacturing	NNP
46545	2576	34	General	General	NNP
46545	2576	35	Ledger	Ledger	NNP
46545	2576	36	]	]	-RRB-
46545	2576	37	[	[	-LRB-
46545	2576	38	Illustration	illustration	NN
46545	2576	39	:	:	:
46545	2576	40	Manufacturing	Manufacturing	NNP
46545	2576	41	General	General	NNP
46545	2576	42	Ledger	Ledger	NNP
46545	2576	43	]	]	-RRB-
46545	2576	44	[	[	-LRB-
46545	2576	45	Illustration	illustration	NN
46545	2576	46	:	:	:
46545	2576	47	Manufacturing	Manufacturing	NNP
46545	2576	48	General	General	NNP
46545	2576	49	Ledger	Ledger	NNP
46545	2576	50	]	]	-RRB-
46545	2576	51	[	[	-LRB-
46545	2576	52	Illustration	illustration	NN
46545	2576	53	:	:	:
46545	2576	54	Manufacturing	Manufacturing	NNP
46545	2576	55	General	General	NNP
46545	2576	56	Ledger	Ledger	NNP
46545	2576	57	]	]	-RRB-
46545	2576	58	[	[	-LRB-
46545	2576	59	Illustration	illustration	NN
46545	2576	60	:	:	:
46545	2576	61	Purchase	Purchase	NNP
46545	2576	62	Ledger	Ledger	NNP
46545	2576	63	]	]	-RRB-
46545	2576	64	[	[	-LRB-
46545	2576	65	Illustration	illustration	NN
46545	2576	66	:	:	:
46545	2576	67	Purchase	Purchase	NNP
46545	2576	68	Ledger	Ledger	NNP
46545	2576	69	]	]	-RRB-
46545	2576	70	[	[	-LRB-
46545	2576	71	Illustration	illustration	NN
46545	2576	72	:	:	:
46545	2576	73	General	General	NNP
46545	2576	74	Ledger	Ledger	NNP
46545	2576	75	Trial	Trial	NNP
46545	2576	76	Balance	Balance	NNP
46545	2576	77	]	]	-RRB-
46545	2576	78	[	[	-LRB-
46545	2576	79	Illustration	illustration	NN
46545	2576	80	:	:	:
46545	2576	81	Purchase	purchase	VB
46545	2576	82	Ledger	Ledger	NNP
46545	2576	83	Statement	Statement	NNP
46545	2576	84	]	]	-RRB-
46545	2576	85	EXERCISE	exercise	NN
46545	2576	86	The	the	DT
46545	2576	87	transactions	transaction	NNS
46545	2576	88	given	give	VBN
46545	2576	89	in	in	IN
46545	2576	90	this	this	DT
46545	2576	91	exercise	exercise	NN
46545	2576	92	are	be	VBP
46545	2576	93	a	a	DT
46545	2576	94	continuation	continuation	NN
46545	2576	95	of	of	IN
46545	2576	96	the	the	DT
46545	2576	97	business	business	NN
46545	2576	98	referred	refer	VBD
46545	2576	99	in	in	RP
46545	2576	100	to	to	IN
46545	2576	101	the	the	DT
46545	2576	102	preceding	precede	VBG
46545	2576	103	articles	article	NNS
46545	2576	104	.	.	.
46545	2577	1	During	during	IN
46545	2577	2	the	the	DT
46545	2577	3	month	month	NN
46545	2577	4	of	of	IN
46545	2577	5	April	April	NNP
46545	2577	6	the	the	DT
46545	2577	7	following	follow	VBG
46545	2577	8	transactions	transaction	NNS
46545	2577	9	are	be	VBP
46545	2577	10	recorded	record	VBN
46545	2577	11	.	.	.
46545	2578	1	Material	material	NN
46545	2578	2	purchases	purchase	VBZ
46545	2578	3	$	$	$
46545	2578	4	2,670.00	2,670.00	CD
46545	2578	5	Supplies	supply	NNS
46545	2578	6	purchases	purchase	VBZ
46545	2578	7	127.50	127.50	CD
46545	2578	8	Patterns	Patterns	NNPS
46545	2578	9	and	and	CC
46545	2578	10	tools	tool	NNS
46545	2578	11	purchases	purchase	NNS
46545	2578	12	150.00	150.00	CD
46545	2578	13	Cash	cash	NN
46545	2578	14	received	receive	VBN
46545	2578	15	on	on	IN
46545	2578	16	subscriptions	subscription	NNS
46545	2578	17	25,000.00	25,000.00	CD
46545	2578	18	Deposited	deposit	VBN
46545	2578	19	in	in	IN
46545	2578	20	Bank	Bank	NNP
46545	2578	21	25,000.00	25,000.00	CD
46545	2578	22	Checks	Checks	NNP
46545	2578	23	drawn	draw	VBN
46545	2578	24	Purchase	purchase	NN
46545	2578	25	accounts	account	VBZ
46545	2578	26	5,500.00	5,500.00	CD
46545	2578	27	Salaries	salary	NNS
46545	2578	28	375.00	375.00	CD
46545	2578	29	Pay	Pay	NNP
46545	2578	30	-	-	HYPH
46545	2578	31	rolls	roll	NNS
46545	2578	32	1,670.20	1,670.20	CD
46545	2578	33	distributed	distribute	VBD
46545	2578	34	as	as	IN
46545	2578	35	follows	follow	VBZ
46545	2578	36	:	:	:
46545	2578	37	Labor	labor	NN
46545	2578	38	$	$	$
46545	2578	39	1,652.70	1,652.70	CD
46545	2578	40	Machinery	Machinery	NNP
46545	2578	41	repairs	repair	NNS
46545	2578	42	17.50	17.50	CD
46545	2578	43	David	David	NNP
46545	2578	44	Snow	Snow	NNP
46545	2578	45	10,000.00	10,000.00	CD
46545	2578	46	(	(	-LRB-
46545	2578	47	Stock	Stock	NNP
46545	2578	48	purchased	purchase	VBN
46545	2578	49	at	at	IN
46545	2578	50	par	par	NN
46545	2578	51	by	by	IN
46545	2578	52	Company	Company	NNP
46545	2578	53	)	)	-RRB-
46545	2578	54	The	the	DT
46545	2578	55	following	follow	VBG
46545	2578	56	data	data	NN
46545	2578	57	is	be	VBZ
46545	2578	58	obtained	obtain	VBN
46545	2578	59	from	from	IN
46545	2578	60	the	the	DT
46545	2578	61	reports	report	NNS
46545	2578	62	of	of	IN
46545	2578	63	foremen	foreman	NNS
46545	2578	64	and	and	CC
46545	2578	65	inventories	inventory	NNS
46545	2578	66	taken	take	VBN
46545	2578	67	at	at	IN
46545	2578	68	the	the	DT
46545	2578	69	end	end	NN
46545	2578	70	of	of	IN
46545	2578	71	the	the	DT
46545	2578	72	month	month	NN
46545	2578	73	:	:	:
46545	2578	74	Material	material	NN
46545	2578	75	issued	issue	VBN
46545	2578	76	to	to	IN
46545	2578	77	factory	factory	NN
46545	2578	78	to	to	TO
46545	2578	79	be	be	VB
46545	2578	80	used	use	VBN
46545	2578	81	in	in	IN
46545	2578	82	manufacturing	manufacture	VBG
46545	2578	83	goods	good	NNS
46545	2578	84	.	.	.
46545	2579	1	2,261.00	2,261.00	CD
46545	2579	2	Material	Material	NNP
46545	2579	3	used	use	VBN
46545	2579	4	in	in	IN
46545	2579	5	machinery	machinery	NN
46545	2579	6	repairs	repair	NNS
46545	2579	7	16.70	16.70	CD
46545	2579	8	Inventories	Inventories	NNPS
46545	2579	9	,	,	,
46545	2579	10	April	April	NNP
46545	2579	11	30	30	CD
46545	2579	12	Supplies	supply	NNS
46545	2579	13	147.00	147.00	CD
46545	2579	14	Rent	Rent	NNP
46545	2579	15	(	(	-LRB-
46545	2579	16	unexpired	unexpired	JJ
46545	2579	17	)	)	-RRB-
46545	2579	18	150.00	150.00	CD
46545	2579	19	Power	Power	NNP
46545	2579	20	,	,	,
46545	2579	21	heat	heat	NN
46545	2579	22	,	,	,
46545	2579	23	and	and	CC
46545	2579	24	light	light	NN
46545	2579	25	(	(	-LRB-
46545	2579	26	Coal	Coal	NNP
46545	2579	27	)	)	-RRB-
46545	2579	28	75.00	75.00	CD
46545	2579	29	Office	Office	NNP
46545	2579	30	supplies	supply	VBZ
46545	2579	31	118.40	118.40	CD
46545	2579	32	Goods	good	NNS
46545	2579	33	in	in	IN
46545	2579	34	process	process	NN
46545	2579	35	--	--	:
46545	2579	36	material	material	NN
46545	2579	37	615.00	615.00	CD
46545	2579	38	Labor	Labor	NNP
46545	2579	39	410.00	410.00	CD
46545	2579	40	1,025.00	1,025.00	CD
46545	2579	41	------	------	SYM
46545	2579	42	1	1	CD
46545	2579	43	.	.	.
46545	2580	1	Find	find	VB
46545	2580	2	value	value	NN
46545	2580	3	of	of	IN
46545	2580	4	goods	good	NNS
46545	2580	5	in	in	IN
46545	2580	6	process	process	NN
46545	2580	7	,	,	,
46545	2580	8	using	use	VBG
46545	2580	9	the	the	DT
46545	2580	10	same	same	JJ
46545	2580	11	percentages	percentage	NNS
46545	2580	12	in	in	IN
46545	2580	13	estimating	estimate	VBG
46545	2580	14	expense	expense	NN
46545	2580	15	items	item	NNS
46545	2580	16	as	as	IN
46545	2580	17	shown	show	VBN
46545	2580	18	for	for	IN
46545	2580	19	material	material	NN
46545	2580	20	and	and	CC
46545	2580	21	labor	labor	NN
46545	2580	22	.	.	.
46545	2581	1	2	2	LS
46545	2581	2	.	.	.
46545	2582	1	Make	make	VB
46545	2582	2	journal	journal	NN
46545	2582	3	entries	entry	NNS
46545	2582	4	closing	close	VBG
46545	2582	5	accounts	account	NNS
46545	2582	6	into	into	IN
46545	2582	7	manufacturing	manufacturing	NN
46545	2582	8	account	account	NN
46545	2582	9	to	to	TO
46545	2582	10	show	show	VB
46545	2582	11	cost	cost	NN
46545	2582	12	of	of	IN
46545	2582	13	goods	good	NNS
46545	2582	14	completed	complete	VBN
46545	2582	15	during	during	IN
46545	2582	16	the	the	DT
46545	2582	17	month	month	NN
46545	2582	18	.	.	.
46545	2583	1	NOTE:--To	note:--to	LS
46545	2583	2	find	find	VB
46545	2583	3	total	total	JJ
46545	2583	4	cost	cost	NN
46545	2583	5	of	of	IN
46545	2583	6	material	material	NN
46545	2583	7	and	and	CC
46545	2583	8	labor	labor	NN
46545	2583	9	,	,	,
46545	2583	10	used	use	VBN
46545	2583	11	and	and	CC
46545	2583	12	partly	partly	RB
46545	2583	13	used	use	VBN
46545	2583	14	,	,	,
46545	2583	15	add	add	VB
46545	2583	16	to	to	IN
46545	2583	17	the	the	DT
46545	2583	18	amounts	amount	NNS
46545	2583	19	shown	show	VBN
46545	2583	20	for	for	IN
46545	2583	21	one	one	CD
46545	2583	22	month	month	NN
46545	2583	23	the	the	DT
46545	2583	24	inventory	inventory	NN
46545	2583	25	of	of	IN
46545	2583	26	the	the	DT
46545	2583	27	same	same	JJ
46545	2583	28	items	item	NNS
46545	2583	29	at	at	IN
46545	2583	30	end	end	NN
46545	2583	31	of	of	IN
46545	2583	32	preceding	precede	VBG
46545	2583	33	month	month	NN
46545	2583	34	.	.	.
46545	2584	1	3	3	LS
46545	2584	2	.	.	.
46545	2585	1	Make	make	VB
46545	2585	2	trial	trial	NN
46545	2585	3	balance	balance	NN
46545	2585	4	of	of	IN
46545	2585	5	general	general	JJ
46545	2585	6	ledger	ledger	NNP
46545	2585	7	after	after	IN
46545	2585	8	books	book	NNS
46545	2585	9	are	be	VBP
46545	2585	10	closed	close	VBN
46545	2585	11	as	as	IN
46545	2585	12	shown	show	VBN
46545	2585	13	in	in	IN
46545	2585	14	model	model	NN
46545	2585	15	set	set	NN
46545	2585	16	.	.	.
46545	2586	1	[	[	-LRB-
46545	2586	2	Illustration	illustration	NN
46545	2586	3	:	:	:
46545	2586	4	GENERAL	GENERAL	NNP
46545	2586	5	OFFICES	office	NNS
46545	2586	6	OF	of	IN
46545	2586	7	THE	the	DT
46545	2586	8	A.	a.	NN
46545	2587	1	B.	B.	NNP
46545	2587	2	DICK	DICK	NNP
46545	2587	3	COMPANY	COMPANY	NNP
46545	2587	4	,	,	,
46545	2587	5	CHICAGO	CHICAGO	NNP
46545	2587	6	,	,	,
46545	2587	7	ILL	ILL	NNP
46545	2587	8	.	.	.
46545	2587	9	]	]	-RRB-
46545	2587	10	THE	the	DT
46545	2587	11	VOUCHER	VOUCHER	NNP
46545	2587	12	SYSTEM	system	NN
46545	2587	13	AND	and	CC
46545	2587	14	ACCOUNTING	accounting	NN
46545	2587	15	CHARTS	chart	NNS
46545	2587	16	VOUCHER	VOUCHER	NNP
46545	2587	17	SYSTEM	system	RB
46545	2587	18	OF	of	IN
46545	2587	19	ACCOUNTING	accounting	NN
46545	2587	20	1	1	CD
46545	2587	21	.	.	.
46545	2588	1	_	_	NNP
46545	2588	2	Voucher	Voucher	NNP
46545	2588	3	.	.	.
46545	2588	4	_	_	NNP
46545	2588	5	A	a	DT
46545	2588	6	document	document	NN
46545	2588	7	which	which	WDT
46545	2588	8	vouches	vouch	VBZ
46545	2588	9	the	the	DT
46545	2588	10	truth	truth	NN
46545	2588	11	of	of	IN
46545	2588	12	accounts	account	NNS
46545	2588	13	.	.	.
46545	2589	1	_	_	NNP
46545	2589	2	Receipt	Receipt	NNP
46545	2589	3	.	.	.
46545	2589	4	_	_	NNP
46545	2589	5	An	an	DT
46545	2589	6	acknowledgment	acknowledgment	NN
46545	2589	7	of	of	IN
46545	2589	8	money	money	NN
46545	2589	9	paid	pay	VBN
46545	2589	10	.	.	.
46545	2590	1	The	the	DT
46545	2590	2	voucher	voucher	NN
46545	2590	3	system	system	NN
46545	2590	4	is	be	VBZ
46545	2590	5	sometimes	sometimes	RB
46545	2590	6	referred	refer	VBN
46545	2590	7	to	to	IN
46545	2590	8	as	as	IN
46545	2590	9	a	a	DT
46545	2590	10	modern	modern	JJ
46545	2590	11	system	system	NN
46545	2590	12	of	of	IN
46545	2590	13	accounting	accounting	NN
46545	2590	14	,	,	,
46545	2590	15	but	but	CC
46545	2590	16	a	a	DT
46545	2590	17	study	study	NN
46545	2590	18	of	of	IN
46545	2590	19	the	the	DT
46545	2590	20	above	above	JJ
46545	2590	21	standard	standard	JJ
46545	2590	22	definitions	definition	NNS
46545	2590	23	indicates	indicate	VBZ
46545	2590	24	that	that	IN
46545	2590	25	it	-PRON-	PRP
46545	2590	26	is	be	VBZ
46545	2590	27	modern	modern	JJ
46545	2590	28	only	only	RB
46545	2590	29	in	in	IN
46545	2590	30	respect	respect	NN
46545	2590	31	to	to	IN
46545	2590	32	forms	form	NNS
46545	2590	33	of	of	IN
46545	2590	34	records	record	NNS
46545	2590	35	and	and	CC
46545	2590	36	routine	routine	NN
46545	2590	37	.	.	.
46545	2591	1	In	in	IN
46545	2591	2	the	the	DT
46545	2591	3	nomenclature	nomenclature	NN
46545	2591	4	of	of	IN
46545	2591	5	accounting	account	VBG
46545	2591	6	the	the	DT
46545	2591	7	term	term	NN
46545	2591	8	voucher	voucher	NN
46545	2591	9	is	be	VBZ
46545	2591	10	quite	quite	RB
46545	2591	11	commonly	commonly	RB
46545	2591	12	used	use	VBN
46545	2591	13	in	in	IN
46545	2591	14	the	the	DT
46545	2591	15	same	same	JJ
46545	2591	16	sense	sense	NN
46545	2591	17	as	as	IN
46545	2591	18	the	the	DT
46545	2591	19	term	term	NN
46545	2591	20	receipt	receipt	NN
46545	2591	21	.	.	.
46545	2592	1	The	the	DT
46545	2592	2	only	only	JJ
46545	2592	3	distinction	distinction	NN
46545	2592	4	appears	appear	VBZ
46545	2592	5	to	to	TO
46545	2592	6	be	be	VB
46545	2592	7	that	that	IN
46545	2592	8	a	a	DT
46545	2592	9	voucher	voucher	NN
46545	2592	10	is	be	VBZ
46545	2592	11	usually	usually	RB
46545	2592	12	understood	understand	VBN
46545	2592	13	to	to	TO
46545	2592	14	be	be	VB
46545	2592	15	an	an	DT
46545	2592	16	acknowledgment	acknowledgment	NN
46545	2592	17	of	of	IN
46545	2592	18	the	the	DT
46545	2592	19	payment	payment	NN
46545	2592	20	of	of	IN
46545	2592	21	a	a	DT
46545	2592	22	particular	particular	JJ
46545	2592	23	item	item	NN
46545	2592	24	on	on	IN
46545	2592	25	account	account	NN
46545	2592	26	,	,	,
46545	2592	27	while	while	IN
46545	2592	28	a	a	DT
46545	2592	29	receipt	receipt	NN
46545	2592	30	may	may	MD
46545	2592	31	be	be	VB
46545	2592	32	an	an	DT
46545	2592	33	acknowledgment	acknowledgment	NN
46545	2592	34	of	of	IN
46545	2592	35	the	the	DT
46545	2592	36	payment	payment	NN
46545	2592	37	of	of	IN
46545	2592	38	money	money	NN
46545	2592	39	without	without	IN
46545	2592	40	reference	reference	NN
46545	2592	41	to	to	IN
46545	2592	42	the	the	DT
46545	2592	43	item	item	NN
46545	2592	44	or	or	CC
46545	2592	45	items	item	NNS
46545	2592	46	covered	cover	VBN
46545	2592	47	.	.	.
46545	2593	1	Since	since	IN
46545	2593	2	the	the	DT
46545	2593	3	transaction	transaction	NN
46545	2593	4	of	of	IN
46545	2593	5	business	business	NN
46545	2593	6	began	begin	VBD
46545	2593	7	receipts	receipt	NNS
46545	2593	8	or	or	CC
46545	2593	9	vouchers	voucher	NNS
46545	2593	10	in	in	IN
46545	2593	11	some	some	DT
46545	2593	12	form	form	NN
46545	2593	13	have	have	VBP
46545	2593	14	undoubtedly	undoubtedly	RB
46545	2593	15	been	be	VBN
46545	2593	16	used	use	VBN
46545	2593	17	.	.	.
46545	2594	1	Some	some	DT
46545	2594	2	form	form	NN
46545	2594	3	of	of	IN
46545	2594	4	acknowledgment	acknowledgment	NN
46545	2594	5	of	of	IN
46545	2594	6	money	money	NN
46545	2594	7	paid	pay	VBN
46545	2594	8	has	have	VBZ
46545	2594	9	always	always	RB
46545	2594	10	occupied	occupy	VBN
46545	2594	11	a	a	DT
46545	2594	12	place	place	NN
46545	2594	13	in	in	IN
46545	2594	14	business	business	NN
46545	2594	15	.	.	.
46545	2595	1	But	but	CC
46545	2595	2	at	at	IN
46545	2595	3	first	first	JJ
46545	2595	4	,	,	,
46545	2595	5	receipts	receipt	NNS
46545	2595	6	were	be	VBD
46545	2595	7	not	not	RB
46545	2595	8	required	require	VBN
46545	2595	9	--	--	:
46545	2595	10	they	-PRON-	PRP
46545	2595	11	were	be	VBD
46545	2595	12	incidental	incidental	JJ
46545	2595	13	;	;	:
46545	2595	14	given	give	VBN
46545	2595	15	as	as	IN
46545	2595	16	a	a	DT
46545	2595	17	matter	matter	NN
46545	2595	18	of	of	IN
46545	2595	19	courtesy	courtesy	NN
46545	2595	20	;	;	:
46545	2595	21	a	a	DT
46545	2595	22	"	"	``
46545	2595	23	thank	thank	VBP
46545	2595	24	you	-PRON-	PRP
46545	2595	25	"	"	''
46545	2595	26	in	in	IN
46545	2595	27	written	write	VBN
46545	2595	28	form	form	NN
46545	2595	29	.	.	.
46545	2596	1	When	when	WRB
46545	2596	2	the	the	DT
46545	2596	3	first	first	JJ
46545	2596	4	man	man	NN
46545	2596	5	,	,	,
46545	2596	6	after	after	IN
46545	2596	7	paying	pay	VBG
46545	2596	8	his	-PRON-	PRP$
46545	2596	9	grocery	grocery	NN
46545	2596	10	bill	bill	NN
46545	2596	11	,	,	,
46545	2596	12	was	be	VBD
46545	2596	13	forced	force	VBN
46545	2596	14	to	to	TO
46545	2596	15	pay	pay	VB
46545	2596	16	it	-PRON-	PRP
46545	2596	17	a	a	DT
46545	2596	18	second	second	JJ
46545	2596	19	time	time	NN
46545	2596	20	because	because	IN
46545	2596	21	the	the	DT
46545	2596	22	merchant	merchant	NN
46545	2596	23	had	have	VBD
46545	2596	24	failed	fail	VBN
46545	2596	25	to	to	TO
46545	2596	26	mark	mark	VB
46545	2596	27	his	-PRON-	PRP$
46545	2596	28	account	account	NN
46545	2596	29	"	"	``
46545	2596	30	paid	pay	VBN
46545	2596	31	,	,	,
46545	2596	32	"	"	''
46545	2596	33	he	-PRON-	PRP
46545	2596	34	_	_	NNP
46545	2596	35	demanded	demand	VBD
46545	2596	36	_	_	NNP
46545	2596	37	a	a	DT
46545	2596	38	receipt	receipt	NN
46545	2596	39	.	.	.
46545	2597	1	He	-PRON-	PRP
46545	2597	2	learned	learn	VBD
46545	2597	3	then	then	RB
46545	2597	4	and	and	CC
46545	2597	5	there	there	RB
46545	2597	6	that	that	WDT
46545	2597	7	accounts	account	VBZ
46545	2597	8	,	,	,
46545	2597	9	and	and	CC
46545	2597	10	those	those	DT
46545	2597	11	who	who	WP
46545	2597	12	keep	keep	VBP
46545	2597	13	them	-PRON-	PRP
46545	2597	14	,	,	,
46545	2597	15	are	be	VBP
46545	2597	16	not	not	RB
46545	2597	17	infallible	infallible	JJ
46545	2597	18	.	.	.
46545	2598	1	He	-PRON-	PRP
46545	2598	2	told	tell	VBD
46545	2598	3	his	-PRON-	PRP$
46545	2598	4	neighbors	neighbor	NNS
46545	2598	5	,	,	,
46545	2598	6	and	and	CC
46545	2598	7	the	the	DT
46545	2598	8	custom	custom	NN
46545	2598	9	of	of	IN
46545	2598	10	demanding	demand	VBG
46545	2598	11	receipts	receipt	NNS
46545	2598	12	for	for	IN
46545	2598	13	money	money	NN
46545	2598	14	paid	pay	VBN
46545	2598	15	,	,	,
46545	2598	16	came	come	VBD
46545	2598	17	into	into	IN
46545	2598	18	being	being	NN
46545	2598	19	.	.	.
46545	2599	1	The	the	DT
46545	2599	2	receipt	receipt	NN
46545	2599	3	was	be	VBD
46545	2599	4	demanded	demand	VBN
46545	2599	5	as	as	IN
46545	2599	6	a	a	DT
46545	2599	7	matter	matter	NN
46545	2599	8	of	of	IN
46545	2599	9	self	self	NN
46545	2599	10	-	-	HYPH
46545	2599	11	protection	protection	NN
46545	2599	12	,	,	,
46545	2599	13	to	to	TO
46545	2599	14	prevent	prevent	VB
46545	2599	15	the	the	DT
46545	2599	16	possibility	possibility	NN
46545	2599	17	of	of	IN
46545	2599	18	payment	payment	NN
46545	2599	19	of	of	IN
46545	2599	20	an	an	DT
46545	2599	21	amount	amount	NN
46545	2599	22	being	be	VBG
46545	2599	23	successfully	successfully	RB
46545	2599	24	demanded	demand	VBN
46545	2599	25	a	a	DT
46545	2599	26	second	second	JJ
46545	2599	27	time	time	NN
46545	2599	28	.	.	.
46545	2600	1	But	but	CC
46545	2600	2	the	the	DT
46545	2600	3	receipt	receipt	NN
46545	2600	4	was	be	VBD
46545	2600	5	not	not	RB
46545	2600	6	an	an	DT
46545	2600	7	integral	integral	JJ
46545	2600	8	part	part	NN
46545	2600	9	of	of	IN
46545	2600	10	the	the	DT
46545	2600	11	accounting	accounting	NN
46545	2600	12	records	record	NNS
46545	2600	13	of	of	IN
46545	2600	14	a	a	DT
46545	2600	15	business	business	NN
46545	2600	16	;	;	:
46545	2600	17	it	-PRON-	PRP
46545	2600	18	might	may	MD
46545	2600	19	or	or	CC
46545	2600	20	might	may	MD
46545	2600	21	not	not	RB
46545	2600	22	be	be	VB
46545	2600	23	demanded	demand	VBN
46545	2600	24	without	without	IN
46545	2600	25	affecting	affect	VBG
46545	2600	26	the	the	DT
46545	2600	27	records	record	NNS
46545	2600	28	.	.	.
46545	2601	1	So	so	RB
46545	2601	2	long	long	RB
46545	2601	3	as	as	IN
46545	2601	4	business	business	NN
46545	2601	5	was	be	VBD
46545	2601	6	conducted	conduct	VBN
46545	2601	7	by	by	IN
46545	2601	8	single	single	JJ
46545	2601	9	proprietors	proprietor	NNS
46545	2601	10	or	or	CC
46545	2601	11	small	small	JJ
46545	2601	12	partnerships	partnership	NNS
46545	2601	13	,	,	,
46545	2601	14	this	this	DT
46545	2601	15	was	be	VBD
46545	2601	16	satisfactory	satisfactory	JJ
46545	2601	17	,	,	,
46545	2601	18	since	since	IN
46545	2601	19	the	the	DT
46545	2601	20	receipt	receipt	NN
46545	2601	21	was	be	VBD
46545	2601	22	not	not	RB
46545	2601	23	required	require	VBN
46545	2601	24	as	as	IN
46545	2601	25	a	a	DT
46545	2601	26	record	record	NN
46545	2601	27	between	between	IN
46545	2601	28	partners	partner	NNS
46545	2601	29	.	.	.
46545	2602	1	With	with	IN
46545	2602	2	the	the	DT
46545	2602	3	advent	advent	NN
46545	2602	4	of	of	IN
46545	2602	5	joint	joint	JJ
46545	2602	6	-	-	HYPH
46545	2602	7	stock	stock	NN
46545	2602	8	companies	company	NNS
46545	2602	9	and	and	CC
46545	2602	10	corporations	corporation	NNS
46545	2602	11	,	,	,
46545	2602	12	came	come	VBD
46545	2602	13	ownership	ownership	NN
46545	2602	14	by	by	IN
46545	2602	15	a	a	DT
46545	2602	16	large	large	JJ
46545	2602	17	number	number	NN
46545	2602	18	of	of	IN
46545	2602	19	investors	investor	NNS
46545	2602	20	.	.	.
46545	2603	1	Having	have	VBG
46545	2603	2	their	-PRON-	PRP$
46545	2603	3	capital	capital	NN
46545	2603	4	invested	invest	VBN
46545	2603	5	,	,	,
46545	2603	6	these	these	DT
46545	2603	7	owners	owner	NNS
46545	2603	8	had	have	VBD
46545	2603	9	a	a	DT
46545	2603	10	right	right	NN
46545	2603	11	to	to	TO
46545	2603	12	know	know	VB
46545	2603	13	what	what	WP
46545	2603	14	was	be	VBD
46545	2603	15	being	be	VBG
46545	2603	16	done	do	VBN
46545	2603	17	with	with	IN
46545	2603	18	their	-PRON-	PRP$
46545	2603	19	property	property	NN
46545	2603	20	,	,	,
46545	2603	21	and	and	CC
46545	2603	22	there	there	EX
46545	2603	23	came	come	VBD
46545	2603	24	a	a	DT
46545	2603	25	demand	demand	NN
46545	2603	26	for	for	IN
46545	2603	27	a	a	DT
46545	2603	28	more	more	RBR
46545	2603	29	strict	strict	JJ
46545	2603	30	accounting	accounting	NN
46545	2603	31	of	of	IN
46545	2603	32	money	money	NN
46545	2603	33	and	and	CC
46545	2603	34	property	property	NN
46545	2603	35	entrusted	entrust	VBN
46545	2603	36	to	to	IN
46545	2603	37	the	the	DT
46545	2603	38	care	care	NN
46545	2603	39	of	of	IN
46545	2603	40	the	the	DT
46545	2603	41	managers	manager	NNS
46545	2603	42	of	of	IN
46545	2603	43	the	the	DT
46545	2603	44	business	business	NN
46545	2603	45	.	.	.
46545	2604	1	As	as	IN
46545	2604	2	business	business	NN
46545	2604	3	expanded	expand	VBN
46545	2604	4	and	and	CC
46545	2604	5	corporations	corporation	NNS
46545	2604	6	grew	grow	VBD
46545	2604	7	in	in	IN
46545	2604	8	size	size	NN
46545	2604	9	and	and	CC
46545	2604	10	power	power	NN
46545	2604	11	,	,	,
46545	2604	12	with	with	IN
46545	2604	13	wider	wide	JJR
46545	2604	14	spheres	sphere	NNS
46545	2604	15	of	of	IN
46545	2604	16	activity	activity	NN
46545	2604	17	,	,	,
46545	2604	18	it	-PRON-	PRP
46545	2604	19	became	become	VBD
46545	2604	20	necessary	necessary	JJ
46545	2604	21	to	to	TO
46545	2604	22	divide	divide	VB
46545	2604	23	the	the	DT
46545	2604	24	operations	operation	NNS
46545	2604	25	of	of	IN
46545	2604	26	business	business	NN
46545	2604	27	concerns	concern	NNS
46545	2604	28	into	into	IN
46545	2604	29	departments	department	NNS
46545	2604	30	,	,	,
46545	2604	31	with	with	IN
46545	2604	32	corresponding	correspond	VBG
46545	2604	33	divisions	division	NNS
46545	2604	34	of	of	IN
46545	2604	35	authority	authority	NN
46545	2604	36	.	.	.
46545	2605	1	This	this	DT
46545	2605	2	meant	mean	VBD
46545	2605	3	the	the	DT
46545	2605	4	creation	creation	NN
46545	2605	5	of	of	IN
46545	2605	6	a	a	DT
46545	2605	7	central	central	JJ
46545	2605	8	authority	authority	NN
46545	2605	9	to	to	TO
46545	2605	10	whom	whom	WP
46545	2605	11	an	an	DT
46545	2605	12	accounting	accounting	NN
46545	2605	13	must	must	MD
46545	2605	14	be	be	VB
46545	2605	15	made	make	VBN
46545	2605	16	by	by	IN
46545	2605	17	the	the	DT
46545	2605	18	departments	department	NNS
46545	2605	19	or	or	CC
46545	2605	20	branches	branch	NNS
46545	2605	21	.	.	.
46545	2606	1	Audits	audit	NNS
46545	2606	2	were	be	VBD
46545	2606	3	introduced	introduce	VBN
46545	2606	4	.	.	.
46545	2607	1	Not	not	RB
46545	2607	2	only	only	RB
46545	2607	3	did	do	VBD
46545	2607	4	stockholders	stockholder	NNS
46545	2607	5	want	want	VB
46545	2607	6	to	to	TO
46545	2607	7	know	know	VB
46545	2607	8	that	that	IN
46545	2607	9	the	the	DT
46545	2607	10	business	business	NN
46545	2607	11	was	be	VBD
46545	2607	12	honestly	honestly	RB
46545	2607	13	conducted	conduct	VBN
46545	2607	14	,	,	,
46545	2607	15	but	but	CC
46545	2607	16	the	the	DT
46545	2607	17	managers	manager	NNS
46545	2607	18	demanded	demand	VBD
46545	2607	19	proof	proof	NN
46545	2607	20	that	that	DT
46545	2607	21	property	property	NN
46545	2607	22	entrusted	entrust	VBD
46545	2607	23	to	to	IN
46545	2607	24	subordinates	subordinate	NNS
46545	2607	25	was	be	VBD
46545	2607	26	accounted	account	VBN
46545	2607	27	for	for	IN
46545	2607	28	and	and	CC
46545	2607	29	that	that	IN
46545	2607	30	the	the	DT
46545	2607	31	accounts	account	NNS
46545	2607	32	were	be	VBD
46545	2607	33	accurate	accurate	JJ
46545	2607	34	--	--	:
46545	2607	35	that	that	RB
46545	2607	36	is	is	RB
46545	2607	37	,	,	,
46545	2607	38	truthful	truthful	JJ
46545	2607	39	.	.	.
46545	2608	1	Not	not	RB
46545	2608	2	satisfied	satisfied	JJ
46545	2608	3	with	with	IN
46545	2608	4	the	the	DT
46545	2608	5	evidence	evidence	NN
46545	2608	6	offered	offer	VBN
46545	2608	7	by	by	IN
46545	2608	8	entries	entry	NNS
46545	2608	9	in	in	IN
46545	2608	10	account	account	NN
46545	2608	11	books	book	NNS
46545	2608	12	,	,	,
46545	2608	13	auditors	auditor	NNS
46545	2608	14	asked	ask	VBD
46545	2608	15	for	for	IN
46545	2608	16	further	further	JJ
46545	2608	17	proof	proof	NN
46545	2608	18	of	of	IN
46545	2608	19	the	the	DT
46545	2608	20	payments	payment	NNS
46545	2608	21	recorded	record	VBN
46545	2608	22	;	;	:
46545	2608	23	they	-PRON-	PRP
46545	2608	24	demanded	demand	VBD
46545	2608	25	receipts	receipt	NNS
46545	2608	26	,	,	,
46545	2608	27	_	_	NNP
46545	2608	28	vouchers	voucher	NNS
46545	2608	29	_	_	NNP
46545	2608	30	.	.	.
46545	2609	1	The	the	DT
46545	2609	2	voucher	voucher	NN
46545	2609	3	as	as	IN
46545	2609	4	used	use	VBN
46545	2609	5	in	in	IN
46545	2609	6	modern	modern	JJ
46545	2609	7	accounting	accounting	NN
46545	2609	8	practice	practice	NN
46545	2609	9	is	be	VBZ
46545	2609	10	then	then	RB
46545	2609	11	something	something	NN
46545	2609	12	more	more	JJR
46545	2609	13	than	than	IN
46545	2609	14	a	a	DT
46545	2609	15	receipt	receipt	NN
46545	2609	16	for	for	IN
46545	2609	17	the	the	DT
46545	2609	18	payment	payment	NN
46545	2609	19	of	of	IN
46545	2609	20	money	money	NN
46545	2609	21	;	;	:
46545	2609	22	it	-PRON-	PRP
46545	2609	23	is	be	VBZ
46545	2609	24	a	a	DT
46545	2609	25	proof	proof	NN
46545	2609	26	that	that	IN
46545	2609	27	property	property	NN
46545	2609	28	has	have	VBZ
46545	2609	29	been	be	VBN
46545	2609	30	administered	administer	VBN
46545	2609	31	as	as	IN
46545	2609	32	claimed	claim	VBN
46545	2609	33	by	by	IN
46545	2609	34	the	the	DT
46545	2609	35	accounting	accounting	NN
46545	2609	36	records	record	NNS
46545	2609	37	.	.	.
46545	2610	1	"	"	``
46545	2610	2	A	a	DT
46545	2610	3	document	document	NN
46545	2610	4	which	which	WDT
46545	2610	5	vouches	vouch	VBZ
46545	2610	6	the	the	DT
46545	2610	7	truth	truth	NN
46545	2610	8	of	of	IN
46545	2610	9	accounts	account	NNS
46545	2610	10	,	,	,
46545	2610	11	"	"	''
46545	2610	12	=	=	SYM
46545	2610	13	2	2	CD
46545	2610	14	.	.	.
46545	2611	1	Use	Use	NNP
46545	2611	2	of	of	IN
46545	2611	3	Vouchers.=	vouchers.=	NN
46545	2611	4	The	the	DT
46545	2611	5	most	most	RBS
46545	2611	6	general	general	JJ
46545	2611	7	use	use	NN
46545	2611	8	of	of	IN
46545	2611	9	the	the	DT
46545	2611	10	voucher	voucher	NN
46545	2611	11	still	still	RB
46545	2611	12	is	be	VBZ
46545	2611	13	as	as	IN
46545	2611	14	an	an	DT
46545	2611	15	acknowledgment	acknowledgment	NN
46545	2611	16	of	of	IN
46545	2611	17	the	the	DT
46545	2611	18	payment	payment	NN
46545	2611	19	of	of	IN
46545	2611	20	money	money	NN
46545	2611	21	.	.	.
46545	2612	1	In	in	IN
46545	2612	2	fact	fact	NN
46545	2612	3	,	,	,
46545	2612	4	when	when	WRB
46545	2612	5	we	-PRON-	PRP
46545	2612	6	speak	speak	VBP
46545	2612	7	of	of	IN
46545	2612	8	a	a	DT
46545	2612	9	voucher	voucher	NN
46545	2612	10	it	-PRON-	PRP
46545	2612	11	is	be	VBZ
46545	2612	12	usually	usually	RB
46545	2612	13	understood	understand	VBN
46545	2612	14	to	to	TO
46545	2612	15	mean	mean	VB
46545	2612	16	a	a	DT
46545	2612	17	receipt	receipt	NN
46545	2612	18	or	or	CC
46545	2612	19	acknowledgment	acknowledgment	NN
46545	2612	20	of	of	IN
46545	2612	21	the	the	DT
46545	2612	22	payment	payment	NN
46545	2612	23	of	of	IN
46545	2612	24	money	money	NN
46545	2612	25	for	for	IN
46545	2612	26	a	a	DT
46545	2612	27	specific	specific	JJ
46545	2612	28	purpose	purpose	NN
46545	2612	29	.	.	.
46545	2613	1	A	a	DT
46545	2613	2	voucher	voucher	NN
46545	2613	3	states	state	VBZ
46545	2613	4	the	the	DT
46545	2613	5	exact	exact	JJ
46545	2613	6	purpose	purpose	NN
46545	2613	7	for	for	IN
46545	2613	8	which	which	WDT
46545	2613	9	the	the	DT
46545	2613	10	money	money	NN
46545	2613	11	is	be	VBZ
46545	2613	12	paid	pay	VBN
46545	2613	13	,	,	,
46545	2613	14	the	the	DT
46545	2613	15	items	item	NNS
46545	2613	16	either	either	CC
46545	2613	17	being	be	VBG
46545	2613	18	listed	list	VBN
46545	2613	19	or	or	CC
46545	2613	20	reference	reference	NN
46545	2613	21	made	make	VBN
46545	2613	22	to	to	IN
46545	2613	23	a	a	DT
46545	2613	24	specific	specific	JJ
46545	2613	25	invoice	invoice	NN
46545	2613	26	or	or	CC
46545	2613	27	account	account	NN
46545	2613	28	.	.	.
46545	2614	1	Then	then	RB
46545	2614	2	when	when	WRB
46545	2614	3	receipted	receipt	VBD
46545	2614	4	it	-PRON-	PRP
46545	2614	5	becomes	become	VBZ
46545	2614	6	a	a	DT
46545	2614	7	voucher	voucher	NN
46545	2614	8	in	in	IN
46545	2614	9	fact	fact	NN
46545	2614	10	and	and	CC
46545	2614	11	takes	take	VBZ
46545	2614	12	its	-PRON-	PRP$
46545	2614	13	place	place	NN
46545	2614	14	as	as	IN
46545	2614	15	an	an	DT
46545	2614	16	integral	integral	JJ
46545	2614	17	part	part	NN
46545	2614	18	of	of	IN
46545	2614	19	the	the	DT
46545	2614	20	accounting	accounting	NN
46545	2614	21	records	record	NNS
46545	2614	22	.	.	.
46545	2615	1	The	the	DT
46545	2615	2	voucher	voucher	NN
46545	2615	3	may	may	MD
46545	2615	4	be	be	VB
46545	2615	5	said	say	VBN
46545	2615	6	to	to	TO
46545	2615	7	form	form	VB
46545	2615	8	a	a	DT
46545	2615	9	connecting	connect	VBG
46545	2615	10	link	link	NN
46545	2615	11	,	,	,
46545	2615	12	furnishing	furnish	VBG
46545	2615	13	proof	proof	NN
46545	2615	14	that	that	IN
46545	2615	15	the	the	DT
46545	2615	16	money	money	NN
46545	2615	17	was	be	VBD
46545	2615	18	expended	expend	VBN
46545	2615	19	as	as	IN
46545	2615	20	shown	show	VBN
46545	2615	21	in	in	IN
46545	2615	22	the	the	DT
46545	2615	23	records	record	NNS
46545	2615	24	and	and	CC
46545	2615	25	that	that	IN
46545	2615	26	it	-PRON-	PRP
46545	2615	27	was	be	VBD
46545	2615	28	received	receive	VBN
46545	2615	29	by	by	IN
46545	2615	30	the	the	DT
46545	2615	31	payee	payee	NN
46545	2615	32	.	.	.
46545	2616	1	In	in	IN
46545	2616	2	this	this	DT
46545	2616	3	respect	respect	NN
46545	2616	4	it	-PRON-	PRP
46545	2616	5	acts	act	VBZ
46545	2616	6	as	as	IN
46545	2616	7	a	a	DT
46545	2616	8	check	check	NN
46545	2616	9	against	against	IN
46545	2616	10	a	a	DT
46545	2616	11	misappropriation	misappropriation	NN
46545	2616	12	of	of	IN
46545	2616	13	funds	fund	NNS
46545	2616	14	.	.	.
46545	2617	1	As	as	IN
46545	2617	2	the	the	DT
46545	2617	3	system	system	NN
46545	2617	4	of	of	IN
46545	2617	5	vouchers	voucher	NNS
46545	2617	6	for	for	IN
46545	2617	7	payment	payment	NN
46545	2617	8	of	of	IN
46545	2617	9	money	money	NN
46545	2617	10	came	come	VBD
46545	2617	11	into	into	IN
46545	2617	12	more	more	JJR
46545	2617	13	general	general	JJ
46545	2617	14	use	use	NN
46545	2617	15	,	,	,
46545	2617	16	many	many	JJ
46545	2617	17	accountants	accountant	NNS
46545	2617	18	argued	argue	VBD
46545	2617	19	that	that	IN
46545	2617	20	it	-PRON-	PRP
46545	2617	21	should	should	MD
46545	2617	22	be	be	VB
46545	2617	23	carried	carry	VBN
46545	2617	24	still	still	RB
46545	2617	25	further	further	RB
46545	2617	26	.	.	.
46545	2618	1	Sales	sale	NNS
46545	2618	2	records	record	NNS
46545	2618	3	were	be	VBD
46545	2618	4	vouchered	vouchere	VBN
46545	2618	5	by	by	IN
46545	2618	6	original	original	JJ
46545	2618	7	orders	order	NNS
46545	2618	8	,	,	,
46545	2618	9	shipping	shipping	NN
46545	2618	10	receipts	receipt	NNS
46545	2618	11	,	,	,
46545	2618	12	and	and	CC
46545	2618	13	invoice	invoice	NN
46545	2618	14	copies	copy	NNS
46545	2618	15	,	,	,
46545	2618	16	and	and	CC
46545	2618	17	purchases	purchase	NNS
46545	2618	18	by	by	IN
46545	2618	19	the	the	DT
46545	2618	20	regular	regular	JJ
46545	2618	21	vouchers	voucher	NNS
46545	2618	22	,	,	,
46545	2618	23	but	but	CC
46545	2618	24	there	there	EX
46545	2618	25	was	be	VBD
46545	2618	26	no	no	DT
46545	2618	27	voucher	voucher	NN
46545	2618	28	for	for	IN
46545	2618	29	transactions	transaction	NNS
46545	2618	30	involving	involve	VBG
46545	2618	31	transfers	transfer	NNS
46545	2618	32	of	of	IN
46545	2618	33	values	value	NNS
46545	2618	34	from	from	IN
46545	2618	35	one	one	CD
46545	2618	36	account	account	NN
46545	2618	37	to	to	IN
46545	2618	38	another	another	DT
46545	2618	39	.	.	.
46545	2619	1	In	in	IN
46545	2619	2	making	make	VBG
46545	2619	3	journal	journal	NN
46545	2619	4	entries	entry	NNS
46545	2619	5	involving	involve	VBG
46545	2619	6	such	such	JJ
46545	2619	7	transfers	transfer	NNS
46545	2619	8	,	,	,
46545	2619	9	many	many	JJ
46545	2619	10	opportunities	opportunity	NNS
46545	2619	11	for	for	IN
46545	2619	12	fraud	fraud	NN
46545	2619	13	were	be	VBD
46545	2619	14	opened	open	VBN
46545	2619	15	.	.	.
46545	2620	1	Just	just	RB
46545	2620	2	such	such	JJ
46545	2620	3	entries	entry	NNS
46545	2620	4	have	have	VBP
46545	2620	5	been	be	VBN
46545	2620	6	frequently	frequently	RB
46545	2620	7	used	use	VBN
46545	2620	8	to	to	TO
46545	2620	9	cover	cover	VB
46545	2620	10	up	up	RP
46545	2620	11	fraudulent	fraudulent	JJ
46545	2620	12	transactions	transaction	NNS
46545	2620	13	.	.	.
46545	2621	1	The	the	DT
46545	2621	2	logical	logical	JJ
46545	2621	3	step	step	NN
46545	2621	4	to	to	TO
46545	2621	5	make	make	VB
46545	2621	6	the	the	DT
46545	2621	7	voucher	voucher	NN
46545	2621	8	system	system	NN
46545	2621	9	complete	complete	JJ
46545	2621	10	in	in	IN
46545	2621	11	every	every	DT
46545	2621	12	detail	detail	NN
46545	2621	13	was	be	VBD
46545	2621	14	the	the	DT
46545	2621	15	introduction	introduction	NN
46545	2621	16	of	of	IN
46545	2621	17	the	the	DT
46545	2621	18	journal	journal	NN
46545	2621	19	voucher	voucher	NN
46545	2621	20	.	.	.
46545	2622	1	If	if	IN
46545	2622	2	a	a	DT
46545	2622	3	voucher	voucher	NN
46545	2622	4	is	be	VBZ
46545	2622	5	provided	provide	VBN
46545	2622	6	for	for	IN
46545	2622	7	each	each	DT
46545	2622	8	journal	journal	NNP
46545	2622	9	entry	entry	NN
46545	2622	10	,	,	,
46545	2622	11	the	the	DT
46545	2622	12	bookkeeper	bookkeeper	NN
46545	2622	13	can	can	MD
46545	2622	14	produce	produce	VB
46545	2622	15	authority	authority	NN
46545	2622	16	for	for	IN
46545	2622	17	every	every	DT
46545	2622	18	transaction	transaction	NN
46545	2622	19	recorded	record	VBN
46545	2622	20	in	in	IN
46545	2622	21	his	-PRON-	PRP$
46545	2622	22	books	book	NNS
46545	2622	23	.	.	.
46545	2623	1	The	the	DT
46545	2623	2	journal	journal	NN
46545	2623	3	voucher	voucher	NN
46545	2623	4	is	be	VBZ
46545	2623	5	a	a	DT
46545	2623	6	voucher	voucher	NN
46545	2623	7	of	of	IN
46545	2623	8	authority	authority	NN
46545	2623	9	,	,	,
46545	2623	10	that	that	RB
46545	2623	11	is	is	RB
46545	2623	12	,	,	,
46545	2623	13	it	-PRON-	PRP
46545	2623	14	authorizes	authorize	VBZ
46545	2623	15	the	the	DT
46545	2623	16	entry	entry	NN
46545	2623	17	involved	involve	VBN
46545	2623	18	and	and	CC
46545	2623	19	must	must	MD
46545	2623	20	be	be	VB
46545	2623	21	signed	sign	VBN
46545	2623	22	by	by	IN
46545	2623	23	an	an	DT
46545	2623	24	officer	officer	NN
46545	2623	25	having	have	VBG
46545	2623	26	power	power	NN
46545	2623	27	to	to	TO
46545	2623	28	make	make	VB
46545	2623	29	such	such	JJ
46545	2623	30	authorization	authorization	NN
46545	2623	31	.	.	.
46545	2624	1	To	to	IN
46545	2624	2	the	the	DT
46545	2624	3	bookkeeper	bookkeeper	NN
46545	2624	4	,	,	,
46545	2624	5	it	-PRON-	PRP
46545	2624	6	is	be	VBZ
46545	2624	7	in	in	IN
46545	2624	8	many	many	JJ
46545	2624	9	cases	case	NNS
46545	2624	10	a	a	DT
46545	2624	11	protection	protection	NN
46545	2624	12	,	,	,
46545	2624	13	for	for	IN
46545	2624	14	if	if	IN
46545	2624	15	a	a	DT
46545	2624	16	question	question	NN
46545	2624	17	arises	arise	VBZ
46545	2624	18	as	as	IN
46545	2624	19	to	to	IN
46545	2624	20	the	the	DT
46545	2624	21	legality	legality	NN
46545	2624	22	of	of	IN
46545	2624	23	a	a	DT
46545	2624	24	transaction	transaction	NN
46545	2624	25	,	,	,
46545	2624	26	he	-PRON-	PRP
46545	2624	27	can	can	MD
46545	2624	28	produce	produce	VB
46545	2624	29	his	-PRON-	PRP$
46545	2624	30	authority	authority	NN
46545	2624	31	for	for	IN
46545	2624	32	the	the	DT
46545	2624	33	entry	entry	NN
46545	2624	34	,	,	,
46545	2624	35	which	which	WDT
46545	2624	36	will	will	MD
46545	2624	37	place	place	VB
46545	2624	38	the	the	DT
46545	2624	39	responsibility	responsibility	NN
46545	2624	40	where	where	WRB
46545	2624	41	it	-PRON-	PRP
46545	2624	42	belongs	belong	VBZ
46545	2624	43	.	.	.
46545	2625	1	We	-PRON-	PRP
46545	2625	2	have	have	VBP
46545	2625	3	come	come	VBN
46545	2625	4	in	in	IN
46545	2625	5	contact	contact	NN
46545	2625	6	with	with	IN
46545	2625	7	cases	case	NNS
46545	2625	8	in	in	IN
46545	2625	9	which	which	WDT
46545	2625	10	the	the	DT
46545	2625	11	bookkeeper	bookkeeper	NN
46545	2625	12	,	,	,
46545	2625	13	following	follow	VBG
46545	2625	14	the	the	DT
46545	2625	15	explicit	explicit	JJ
46545	2625	16	instructions	instruction	NNS
46545	2625	17	of	of	IN
46545	2625	18	an	an	DT
46545	2625	19	officer	officer	NN
46545	2625	20	of	of	IN
46545	2625	21	a	a	DT
46545	2625	22	company	company	NN
46545	2625	23	,	,	,
46545	2625	24	has	have	VBZ
46545	2625	25	made	make	VBN
46545	2625	26	entries	entry	NNS
46545	2625	27	clearly	clearly	RB
46545	2625	28	intended	intend	VBN
46545	2625	29	to	to	TO
46545	2625	30	defraud	defraud	VB
46545	2625	31	either	either	DT
46545	2625	32	creditors	creditor	NNS
46545	2625	33	or	or	CC
46545	2625	34	stockholders	stockholder	NNS
46545	2625	35	,	,	,
46545	2625	36	only	only	RB
46545	2625	37	to	to	TO
46545	2625	38	be	be	VB
46545	2625	39	later	later	RB
46545	2625	40	made	make	VBN
46545	2625	41	the	the	DT
46545	2625	42	"	"	``
46545	2625	43	scapegoat	scapegoat	NN
46545	2625	44	"	"	''
46545	2625	45	and	and	CC
46545	2625	46	held	hold	VBD
46545	2625	47	jointly	jointly	RB
46545	2625	48	responsible	responsible	JJ
46545	2625	49	with	with	IN
46545	2625	50	his	-PRON-	PRP$
46545	2625	51	superior	superior	JJ
46545	2625	52	officer	officer	NN
46545	2625	53	.	.	.
46545	2626	1	Not	not	RB
46545	2626	2	all	all	DT
46545	2626	3	such	such	JJ
46545	2626	4	entries	entry	NNS
46545	2626	5	show	show	VBP
46545	2626	6	their	-PRON-	PRP$
46545	2626	7	clear	clear	JJ
46545	2626	8	intent	intent	NN
46545	2626	9	,	,	,
46545	2626	10	though	though	IN
46545	2626	11	their	-PRON-	PRP$
46545	2626	12	real	real	JJ
46545	2626	13	purpose	purpose	NN
46545	2626	14	be	be	VB
46545	2626	15	fraudulent	fraudulent	JJ
46545	2626	16	.	.	.
46545	2627	1	Some	some	DT
46545	2627	2	of	of	IN
46545	2627	3	them	-PRON-	PRP
46545	2627	4	are	be	VBP
46545	2627	5	so	so	RB
46545	2627	6	ingenuous	ingenuous	JJ
46545	2627	7	and	and	CC
46545	2627	8	supported	support	VBN
46545	2627	9	by	by	IN
46545	2627	10	such	such	JJ
46545	2627	11	plausible	plausible	JJ
46545	2627	12	explanations	explanation	NNS
46545	2627	13	,	,	,
46545	2627	14	that	that	IN
46545	2627	15	the	the	DT
46545	2627	16	bookkeeper	bookkeeper	NN
46545	2627	17	has	have	VBZ
46545	2627	18	no	no	DT
46545	2627	19	suspicion	suspicion	NN
46545	2627	20	of	of	IN
46545	2627	21	their	-PRON-	PRP$
46545	2627	22	real	real	JJ
46545	2627	23	nature	nature	NN
46545	2627	24	.	.	.
46545	2628	1	A	a	DT
46545	2628	2	case	case	NN
46545	2628	3	in	in	IN
46545	2628	4	point	point	NN
46545	2628	5	:	:	:
46545	2628	6	a	a	DT
46545	2628	7	corporation	corporation	NN
46545	2628	8	was	be	VBD
46545	2628	9	organized	organize	VBN
46545	2628	10	in	in	IN
46545	2628	11	a	a	DT
46545	2628	12	small	small	JJ
46545	2628	13	town	town	NN
46545	2628	14	to	to	TO
46545	2628	15	engage	engage	VB
46545	2628	16	in	in	IN
46545	2628	17	a	a	DT
46545	2628	18	manufacturing	manufacturing	NN
46545	2628	19	enterprise	enterprise	NN
46545	2628	20	.	.	.
46545	2629	1	Like	like	IN
46545	2629	2	many	many	JJ
46545	2629	3	another	another	DT
46545	2629	4	corporation	corporation	NN
46545	2629	5	of	of	IN
46545	2629	6	similar	similar	JJ
46545	2629	7	character	character	NN
46545	2629	8	,	,	,
46545	2629	9	the	the	DT
46545	2629	10	benefits	benefit	NNS
46545	2629	11	which	which	WDT
46545	2629	12	would	would	MD
46545	2629	13	accrue	accrue	VB
46545	2629	14	to	to	IN
46545	2629	15	the	the	DT
46545	2629	16	town	town	NN
46545	2629	17	,	,	,
46545	2629	18	were	be	VBD
46545	2629	19	dwelt	dwell	VBN
46545	2629	20	upon	upon	RP
46545	2629	21	at	at	IN
46545	2629	22	length	length	NN
46545	2629	23	by	by	IN
46545	2629	24	the	the	DT
46545	2629	25	promoters	promoter	NNS
46545	2629	26	,	,	,
46545	2629	27	and	and	CC
46545	2629	28	citizens	citizen	NNS
46545	2629	29	were	be	VBD
46545	2629	30	induced	induce	VBN
46545	2629	31	to	to	TO
46545	2629	32	invest	invest	VB
46545	2629	33	their	-PRON-	PRP$
46545	2629	34	savings	saving	NNS
46545	2629	35	in	in	IN
46545	2629	36	small	small	JJ
46545	2629	37	blocks	block	NNS
46545	2629	38	of	of	IN
46545	2629	39	stock	stock	NN
46545	2629	40	.	.	.
46545	2630	1	Also	also	RB
46545	2630	2	,	,	,
46545	2630	3	like	like	IN
46545	2630	4	many	many	PDT
46545	2630	5	another	another	DT
46545	2630	6	enterprise	enterprise	NN
46545	2630	7	entered	enter	VBD
46545	2630	8	into	into	IN
46545	2630	9	and	and	CC
46545	2630	10	managed	manage	VBN
46545	2630	11	by	by	IN
46545	2630	12	men	man	NNS
46545	2630	13	with	with	IN
46545	2630	14	no	no	DT
46545	2630	15	technical	technical	JJ
46545	2630	16	training	training	NN
46545	2630	17	,	,	,
46545	2630	18	this	this	DT
46545	2630	19	little	little	JJ
46545	2630	20	factory	factory	NN
46545	2630	21	struggled	struggle	VBD
46545	2630	22	along	along	RP
46545	2630	23	for	for	IN
46545	2630	24	a	a	DT
46545	2630	25	few	few	JJ
46545	2630	26	years	year	NNS
46545	2630	27	,	,	,
46545	2630	28	always	always	RB
46545	2630	29	operated	operate	VBN
46545	2630	30	at	at	IN
46545	2630	31	a	a	DT
46545	2630	32	loss	loss	NN
46545	2630	33	.	.	.
46545	2631	1	But	but	CC
46545	2631	2	a	a	DT
46545	2631	3	change	change	NN
46545	2631	4	came	come	VBD
46545	2631	5	;	;	:
46545	2631	6	an	an	DT
46545	2631	7	experienced	experienced	JJ
46545	2631	8	manager	manager	NN
46545	2631	9	was	be	VBD
46545	2631	10	secured	secure	VBN
46545	2631	11	and	and	CC
46545	2631	12	the	the	DT
46545	2631	13	business	business	NN
46545	2631	14	began	begin	VBD
46545	2631	15	to	to	TO
46545	2631	16	exhibit	exhibit	VB
46545	2631	17	symptoms	symptom	NNS
46545	2631	18	of	of	IN
46545	2631	19	a	a	DT
46545	2631	20	healthy	healthy	JJ
46545	2631	21	growth	growth	NN
46545	2631	22	.	.	.
46545	2632	1	The	the	DT
46545	2632	2	second	second	JJ
46545	2632	3	year	year	NN
46545	2632	4	showed	show	VBD
46545	2632	5	a	a	DT
46545	2632	6	profit	profit	NN
46545	2632	7	;	;	:
46545	2632	8	almost	almost	RB
46545	2632	9	enough	enough	JJ
46545	2632	10	to	to	TO
46545	2632	11	wipe	wipe	VB
46545	2632	12	out	out	RP
46545	2632	13	the	the	DT
46545	2632	14	deficit	deficit	NN
46545	2632	15	.	.	.
46545	2633	1	The	the	DT
46545	2633	2	third	third	JJ
46545	2633	3	year	year	NN
46545	2633	4	the	the	DT
46545	2633	5	business	business	NN
46545	2633	6	outgrew	outgrow	VBD
46545	2633	7	the	the	DT
46545	2633	8	capacity	capacity	NN
46545	2633	9	of	of	IN
46545	2633	10	the	the	DT
46545	2633	11	plant	plant	NN
46545	2633	12	,	,	,
46545	2633	13	and	and	CC
46545	2633	14	$	$	$
46545	2633	15	20,000.00	20,000.00	CD
46545	2633	16	was	be	VBD
46545	2633	17	invested	invest	VBN
46545	2633	18	in	in	IN
46545	2633	19	new	new	JJ
46545	2633	20	machinery	machinery	NN
46545	2633	21	.	.	.
46545	2634	1	Not	not	RB
46545	2634	2	an	an	DT
46545	2634	3	old	old	JJ
46545	2634	4	machine	machine	NN
46545	2634	5	was	be	VBD
46545	2634	6	discarded	discard	VBN
46545	2634	7	.	.	.
46545	2635	1	The	the	DT
46545	2635	2	manager	manager	NN
46545	2635	3	instructed	instruct	VBD
46545	2635	4	the	the	DT
46545	2635	5	bookkeeper	bookkeeper	NN
46545	2635	6	to	to	TO
46545	2635	7	charge	charge	VB
46545	2635	8	$	$	$
46545	2635	9	15,000.00	15,000.00	CD
46545	2635	10	of	of	IN
46545	2635	11	the	the	DT
46545	2635	12	amount	amount	NN
46545	2635	13	to	to	IN
46545	2635	14	repairs	repair	NNS
46545	2635	15	,	,	,
46545	2635	16	explaining	explain	VBG
46545	2635	17	that	that	IN
46545	2635	18	it	-PRON-	PRP
46545	2635	19	would	would	MD
46545	2635	20	off	off	RB
46545	2635	21	-	-	HYPH
46545	2635	22	set	set	VB
46545	2635	23	the	the	DT
46545	2635	24	amount	amount	NN
46545	2635	25	which	which	WDT
46545	2635	26	should	should	MD
46545	2635	27	have	have	VB
46545	2635	28	been	be	VBN
46545	2635	29	charged	charge	VBN
46545	2635	30	off	off	RP
46545	2635	31	as	as	IN
46545	2635	32	depreciation	depreciation	NN
46545	2635	33	in	in	IN
46545	2635	34	former	former	JJ
46545	2635	35	years	year	NNS
46545	2635	36	.	.	.
46545	2636	1	Perhaps,--but	perhaps,--but	IN
46545	2636	2	it	-PRON-	PRP
46545	2636	3	made	make	VBD
46545	2636	4	the	the	DT
46545	2636	5	books	book	NNS
46545	2636	6	show	show	VB
46545	2636	7	a	a	DT
46545	2636	8	small	small	JJ
46545	2636	9	loss	loss	NN
46545	2636	10	instead	instead	RB
46545	2636	11	of	of	IN
46545	2636	12	a	a	DT
46545	2636	13	substantial	substantial	JJ
46545	2636	14	profit	profit	NN
46545	2636	15	for	for	IN
46545	2636	16	the	the	DT
46545	2636	17	year	year	NN
46545	2636	18	.	.	.
46545	2637	1	And	and	CC
46545	2637	2	it	-PRON-	PRP
46545	2637	3	is	be	VBZ
46545	2637	4	significant	significant	JJ
46545	2637	5	that	that	IN
46545	2637	6	several	several	JJ
46545	2637	7	holders	holder	NNS
46545	2637	8	of	of	IN
46545	2637	9	stock	stock	NN
46545	2637	10	,	,	,
46545	2637	11	worth	worth	JJ
46545	2637	12	face	face	NN
46545	2637	13	value	value	NN
46545	2637	14	,	,	,
46545	2637	15	and	and	CC
46545	2637	16	more	more	RBR
46545	2637	17	,	,	,
46545	2637	18	sold	sell	VBD
46545	2637	19	their	-PRON-	PRP$
46545	2637	20	holdings	holding	NNS
46545	2637	21	to	to	IN
46545	2637	22	the	the	DT
46545	2637	23	manager	manager	NN
46545	2637	24	at	at	IN
46545	2637	25	an	an	DT
46545	2637	26	average	average	JJ
46545	2637	27	price	price	NN
46545	2637	28	of	of	IN
46545	2637	29	.65	.65	CD
46545	2637	30	.	.	.
46545	2638	1	If	if	IN
46545	2638	2	no	no	DT
46545	2638	3	profit	profit	NN
46545	2638	4	could	could	MD
46545	2638	5	be	be	VB
46545	2638	6	made	make	VBN
46545	2638	7	on	on	IN
46545	2638	8	such	such	PDT
46545	2638	9	a	a	DT
46545	2638	10	volume	volume	NN
46545	2638	11	of	of	IN
46545	2638	12	business	business	NN
46545	2638	13	as	as	IN
46545	2638	14	had	have	VBD
46545	2638	15	been	be	VBN
46545	2638	16	transacted	transact	VBN
46545	2638	17	that	that	DT
46545	2638	18	year	year	NN
46545	2638	19	,	,	,
46545	2638	20	what	what	WP
46545	2638	21	hope	hope	NN
46545	2638	22	for	for	IN
46545	2638	23	the	the	DT
46545	2638	24	future	future	NN
46545	2638	25	?	?	.
46545	2639	1	[	[	-LRB-
46545	2639	2	Illustration	illustration	NN
46545	2639	3	:	:	:
46545	2639	4	Fig	Fig	NNP
46545	2639	5	.	.	.
46545	2640	1	1	1	LS
46545	2640	2	.	.	.
46545	2641	1	Voucher	voucher	NN
46545	2641	2	to	to	TO
46545	2641	3	be	be	VB
46545	2641	4	Receipted	receipt	VBN
46545	2641	5	and	and	CC
46545	2641	6	Returned	return	VBN
46545	2641	7	]	]	-RRB-
46545	2641	8	To	to	IN
46545	2641	9	what	what	WDT
46545	2641	10	extent	extent	NN
46545	2641	11	a	a	DT
46545	2641	12	bookkeeper	bookkeeper	NN
46545	2641	13	is	be	VBZ
46545	2641	14	justified	justify	VBN
46545	2641	15	in	in	IN
46545	2641	16	presuming	presume	VBG
46545	2641	17	to	to	TO
46545	2641	18	conserve	conserve	VB
46545	2641	19	the	the	DT
46545	2641	20	morals	moral	NNS
46545	2641	21	of	of	IN
46545	2641	22	his	-PRON-	PRP$
46545	2641	23	employer	employer	NN
46545	2641	24	,	,	,
46545	2641	25	is	be	VBZ
46545	2641	26	not	not	RB
46545	2641	27	a	a	DT
46545	2641	28	subject	subject	NN
46545	2641	29	for	for	IN
46545	2641	30	present	present	JJ
46545	2641	31	discussion	discussion	NN
46545	2641	32	.	.	.
46545	2642	1	Just	just	RB
46545	2642	2	where	where	WRB
46545	2642	3	the	the	DT
46545	2642	4	line	line	NN
46545	2642	5	should	should	MD
46545	2642	6	be	be	VB
46545	2642	7	drawn	draw	VBN
46545	2642	8	between	between	IN
46545	2642	9	moral	moral	JJ
46545	2642	10	and	and	CC
46545	2642	11	legal	legal	JJ
46545	2642	12	responsibility	responsibility	NN
46545	2642	13	,	,	,
46545	2642	14	is	be	VBZ
46545	2642	15	sometimes	sometimes	RB
46545	2642	16	difficult	difficult	JJ
46545	2642	17	to	to	TO
46545	2642	18	determine	determine	VB
46545	2642	19	.	.	.
46545	2643	1	But	but	CC
46545	2643	2	that	that	IN
46545	2643	3	bookkeeper	bookkeeper	NN
46545	2643	4	innocently	innocently	RB
46545	2643	5	assisted	assist	VBN
46545	2643	6	in	in	IN
46545	2643	7	robbing	rob	VBG
46545	2643	8	unsuspecting	unsuspecting	JJ
46545	2643	9	stockholders	stockholder	NNS
46545	2643	10	.	.	.
46545	2644	1	Had	have	VBD
46545	2644	2	he	-PRON-	PRP
46545	2644	3	insisted	insist	VBN
46545	2644	4	on	on	IN
46545	2644	5	the	the	DT
46545	2644	6	signed	sign	VBN
46545	2644	7	authority	authority	NN
46545	2644	8	of	of	IN
46545	2644	9	the	the	DT
46545	2644	10	manager	manager	NN
46545	2644	11	--	--	:
46545	2644	12	that	that	RB
46545	2644	13	is	is	RB
46545	2644	14	,	,	,
46545	2644	15	demanded	demand	VBD
46545	2644	16	a	a	DT
46545	2644	17	voucher	voucher	NN
46545	2644	18	--	--	:
46545	2644	19	the	the	DT
46545	2644	20	entry	entry	NN
46545	2644	21	might	may	MD
46545	2644	22	never	never	RB
46545	2644	23	have	have	VB
46545	2644	24	been	be	VBN
46545	2644	25	made	make	VBN
46545	2644	26	;	;	:
46545	2644	27	he	-PRON-	PRP
46545	2644	28	,	,	,
46545	2644	29	at	at	IN
46545	2644	30	least	least	JJS
46545	2644	31	,	,	,
46545	2644	32	would	would	MD
46545	2644	33	have	have	VB
46545	2644	34	been	be	VBN
46545	2644	35	freed	free	VBN
46545	2644	36	from	from	IN
46545	2644	37	any	any	DT
46545	2644	38	possible	possible	JJ
46545	2644	39	charge	charge	NN
46545	2644	40	of	of	IN
46545	2644	41	complicity	complicity	NN
46545	2644	42	.	.	.
46545	2645	1	=3	=3	NNP
46545	2645	2	.	.	.
46545	2646	1	Forms	form	NNS
46545	2646	2	of	of	IN
46545	2646	3	Vouchers.=	vouchers.=	NN
46545	2646	4	The	the	DT
46545	2646	5	essential	essential	JJ
46545	2646	6	feature	feature	NN
46545	2646	7	of	of	IN
46545	2646	8	a	a	DT
46545	2646	9	voucher	voucher	NN
46545	2646	10	is	be	VBZ
46545	2646	11	that	that	IN
46545	2646	12	it	-PRON-	PRP
46545	2646	13	must	must	MD
46545	2646	14	show	show	VB
46545	2646	15	clearly	clearly	RB
46545	2646	16	the	the	DT
46545	2646	17	purpose	purpose	NN
46545	2646	18	for	for	IN
46545	2646	19	which	which	WDT
46545	2646	20	it	-PRON-	PRP
46545	2646	21	is	be	VBZ
46545	2646	22	drawn	draw	VBN
46545	2646	23	,	,	,
46545	2646	24	and	and	CC
46545	2646	25	provide	provide	VB
46545	2646	26	a	a	DT
46545	2646	27	proper	proper	JJ
46545	2646	28	form	form	NN
46545	2646	29	of	of	IN
46545	2646	30	receipt	receipt	NN
46545	2646	31	.	.	.
46545	2647	1	There	there	EX
46545	2647	2	are	be	VBP
46545	2647	3	many	many	JJ
46545	2647	4	forms	form	NNS
46545	2647	5	of	of	IN
46545	2647	6	vouchers	voucher	NNS
46545	2647	7	designed	design	VBN
46545	2647	8	to	to	TO
46545	2647	9	meet	meet	VB
46545	2647	10	the	the	DT
46545	2647	11	requirements	requirement	NNS
46545	2647	12	of	of	IN
46545	2647	13	different	different	JJ
46545	2647	14	businesses	business	NNS
46545	2647	15	.	.	.
46545	2648	1	[	[	-LRB-
46545	2648	2	Illustration	illustration	NN
46545	2648	3	:	:	:
46545	2648	4	Fig	Fig	NNP
46545	2648	5	.	.	.
46545	2649	1	2	2	LS
46545	2649	2	.	.	.
46545	2650	1	Back	back	RB
46545	2650	2	of	of	IN
46545	2650	3	Voucher	voucher	NN
46545	2650	4	Showing	show	VBG
46545	2650	5	Distribution	distribution	NN
46545	2650	6	]	]	-RRB-
46545	2650	7	The	the	DT
46545	2650	8	most	most	RBS
46545	2650	9	simple	simple	JJ
46545	2650	10	form	form	NN
46545	2650	11	of	of	IN
46545	2650	12	voucher	voucher	NN
46545	2650	13	is	be	VBZ
46545	2650	14	a	a	DT
46545	2650	15	statement	statement	NN
46545	2650	16	of	of	IN
46545	2650	17	items	item	NNS
46545	2650	18	paid	pay	VBN
46545	2650	19	,	,	,
46545	2650	20	with	with	IN
46545	2650	21	a	a	DT
46545	2650	22	receipt	receipt	NN
46545	2650	23	to	to	TO
46545	2650	24	be	be	VB
46545	2650	25	signed	sign	VBN
46545	2650	26	by	by	IN
46545	2650	27	the	the	DT
46545	2650	28	payee	payee	NN
46545	2650	29	.	.	.
46545	2651	1	A	a	DT
46545	2651	2	remittance	remittance	NN
46545	2651	3	in	in	IN
46545	2651	4	the	the	DT
46545	2651	5	form	form	NN
46545	2651	6	of	of	IN
46545	2651	7	cash	cash	NN
46545	2651	8	or	or	CC
46545	2651	9	a	a	DT
46545	2651	10	check	check	NN
46545	2651	11	accompanies	accompany	VBZ
46545	2651	12	the	the	DT
46545	2651	13	voucher	voucher	NN
46545	2651	14	,	,	,
46545	2651	15	the	the	DT
46545	2651	16	receipted	receipted	JJ
46545	2651	17	voucher	voucher	NN
46545	2651	18	being	be	VBG
46545	2651	19	returned	return	VBN
46545	2651	20	by	by	IN
46545	2651	21	the	the	DT
46545	2651	22	payee	payee	NN
46545	2651	23	.	.	.
46545	2652	1	A	a	DT
46545	2652	2	form	form	NN
46545	2652	3	of	of	IN
46545	2652	4	voucher	voucher	NN
46545	2652	5	of	of	IN
46545	2652	6	this	this	DT
46545	2652	7	class	class	NN
46545	2652	8	is	be	VBZ
46545	2652	9	shown	show	VBN
46545	2652	10	in	in	IN
46545	2652	11	Fig	Fig	NNP
46545	2652	12	.	.	.
46545	2653	1	1	1	LS
46545	2653	2	.	.	.
46545	2654	1	The	the	DT
46545	2654	2	items	item	NNS
46545	2654	3	paid	pay	VBN
46545	2654	4	can	can	MD
46545	2654	5	be	be	VB
46545	2654	6	listed	list	VBN
46545	2654	7	on	on	IN
46545	2654	8	the	the	DT
46545	2654	9	voucher	voucher	NN
46545	2654	10	,	,	,
46545	2654	11	or	or	CC
46545	2654	12	there	there	EX
46545	2654	13	may	may	MD
46545	2654	14	be	be	VB
46545	2654	15	a	a	DT
46545	2654	16	reference	reference	NN
46545	2654	17	to	to	IN
46545	2654	18	certain	certain	JJ
46545	2654	19	invoices	invoice	NNS
46545	2654	20	included	include	VBN
46545	2654	21	in	in	IN
46545	2654	22	the	the	DT
46545	2654	23	payment	payment	NN
46545	2654	24	.	.	.
46545	2655	1	Some	some	DT
46545	2655	2	accountants	accountant	NNS
46545	2655	3	attach	attach	VBP
46545	2655	4	the	the	DT
46545	2655	5	original	original	JJ
46545	2655	6	invoice	invoice	NN
46545	2655	7	to	to	IN
46545	2655	8	the	the	DT
46545	2655	9	voucher	voucher	NN
46545	2655	10	,	,	,
46545	2655	11	but	but	CC
46545	2655	12	for	for	IN
46545	2655	13	certain	certain	JJ
46545	2655	14	reasons	reason	NNS
46545	2655	15	we	-PRON-	PRP
46545	2655	16	do	do	VBP
46545	2655	17	not	not	RB
46545	2655	18	advocate	advocate	VB
46545	2655	19	this	this	DT
46545	2655	20	practice	practice	NN
46545	2655	21	.	.	.
46545	2656	1	Until	until	IN
46545	2656	2	the	the	DT
46545	2656	3	receipted	receipted	JJ
46545	2656	4	voucher	voucher	NN
46545	2656	5	is	be	VBZ
46545	2656	6	returned	return	VBN
46545	2656	7	there	there	EX
46545	2656	8	is	be	VBZ
46545	2656	9	no	no	DT
46545	2656	10	record	record	NN
46545	2656	11	of	of	IN
46545	2656	12	the	the	DT
46545	2656	13	items	item	NNS
46545	2656	14	covered	cover	VBN
46545	2656	15	,	,	,
46545	2656	16	unless	unless	IN
46545	2656	17	the	the	DT
46545	2656	18	invoice	invoice	NN
46545	2656	19	has	have	VBZ
46545	2656	20	been	be	VBN
46545	2656	21	copied	copy	VBN
46545	2656	22	.	.	.
46545	2657	1	[	[	-LRB-
46545	2657	2	Illustration	illustration	NN
46545	2657	3	:	:	:
46545	2657	4	Fig	Fig	NNP
46545	2657	5	.	.	.
46545	2658	1	3	3	LS
46545	2658	2	.	.	.
46545	2659	1	Combined	Combined	NNP
46545	2659	2	Voucher	Voucher	NNP
46545	2659	3	and	and	CC
46545	2659	4	Check	check	VB
46545	2659	5	Used	use	VBN
46545	2659	6	by	by	IN
46545	2659	7	the	the	DT
46545	2659	8	Pennsylvania	Pennsylvania	NNP
46545	2659	9	Railroad	Railroad	NNP
46545	2659	10	Company	Company	NNP
46545	2659	11	]	]	-RRB-
46545	2659	12	Some	some	DT
46545	2659	13	houses	house	NNS
46545	2659	14	are	be	VBP
46545	2659	15	slow	slow	JJ
46545	2659	16	in	in	IN
46545	2659	17	returning	return	VBG
46545	2659	18	receipted	receipted	JJ
46545	2659	19	invoices	invoice	NNS
46545	2659	20	,	,	,
46545	2659	21	resulting	result	VBG
46545	2659	22	in	in	IN
46545	2659	23	many	many	JJ
46545	2659	24	annoying	annoying	JJ
46545	2659	25	delays	delay	NNS
46545	2659	26	.	.	.
46545	2660	1	If	if	IN
46545	2660	2	the	the	DT
46545	2660	3	invoice	invoice	NN
46545	2660	4	is	be	VBZ
46545	2660	5	kept	keep	VBN
46545	2660	6	on	on	IN
46545	2660	7	file	file	NN
46545	2660	8	we	-PRON-	PRP
46545	2660	9	at	at	IN
46545	2660	10	least	least	JJS
46545	2660	11	have	have	VB
46545	2660	12	a	a	DT
46545	2660	13	record	record	NN
46545	2660	14	of	of	IN
46545	2660	15	the	the	DT
46545	2660	16	transaction	transaction	NN
46545	2660	17	,	,	,
46545	2660	18	and	and	CC
46545	2660	19	it	-PRON-	PRP
46545	2660	20	may	may	MD
46545	2660	21	be	be	VB
46545	2660	22	very	very	RB
46545	2660	23	necessary	necessary	JJ
46545	2660	24	to	to	TO
46545	2660	25	refer	refer	VB
46545	2660	26	to	to	IN
46545	2660	27	the	the	DT
46545	2660	28	invoice	invoice	NN
46545	2660	29	for	for	IN
46545	2660	30	prices	price	NNS
46545	2660	31	or	or	CC
46545	2660	32	other	other	JJ
46545	2660	33	information	information	NN
46545	2660	34	.	.	.
46545	2661	1	The	the	DT
46545	2661	2	back	back	NN
46545	2661	3	of	of	IN
46545	2661	4	the	the	DT
46545	2661	5	voucher	voucher	NN
46545	2661	6	is	be	VBZ
46545	2661	7	usually	usually	RB
46545	2661	8	printed	print	VBN
46545	2661	9	with	with	IN
46545	2661	10	a	a	DT
46545	2661	11	form	form	NN
46545	2661	12	for	for	IN
46545	2661	13	a	a	DT
46545	2661	14	distribution	distribution	NN
46545	2661	15	of	of	IN
46545	2661	16	the	the	DT
46545	2661	17	amount	amount	NN
46545	2661	18	to	to	IN
46545	2661	19	the	the	DT
46545	2661	20	account	account	NN
46545	2661	21	or	or	CC
46545	2661	22	accounts	account	VBZ
46545	2661	23	to	to	TO
46545	2661	24	which	which	WDT
46545	2661	25	it	-PRON-	PRP
46545	2661	26	should	should	MD
46545	2661	27	be	be	VB
46545	2661	28	charged	charge	VBN
46545	2661	29	.	.	.
46545	2662	1	A	a	DT
46545	2662	2	typical	typical	JJ
46545	2662	3	form	form	NN
46545	2662	4	is	be	VBZ
46545	2662	5	shown	show	VBN
46545	2662	6	in	in	IN
46545	2662	7	Fig	Fig	NNP
46545	2662	8	.	.	.
46545	2663	1	2	2	LS
46545	2663	2	.	.	.
46545	2664	1	For	for	IN
46545	2664	2	permanent	permanent	JJ
46545	2664	3	filing	filing	NN
46545	2664	4	a	a	DT
46545	2664	5	voucher	voucher	NN
46545	2664	6	of	of	IN
46545	2664	7	this	this	DT
46545	2664	8	style	style	NN
46545	2664	9	is	be	VBZ
46545	2664	10	folded	fold	VBN
46545	2664	11	so	so	IN
46545	2664	12	that	that	IN
46545	2664	13	the	the	DT
46545	2664	14	number	number	NN
46545	2664	15	appears	appear	VBZ
46545	2664	16	at	at	IN
46545	2664	17	the	the	DT
46545	2664	18	top	top	NN
46545	2664	19	,	,	,
46545	2664	20	followed	follow	VBN
46545	2664	21	by	by	IN
46545	2664	22	the	the	DT
46545	2664	23	name	name	NN
46545	2664	24	of	of	IN
46545	2664	25	the	the	DT
46545	2664	26	payee	payee	NN
46545	2664	27	,	,	,
46545	2664	28	and	and	CC
46545	2664	29	the	the	DT
46545	2664	30	distribution	distribution	NN
46545	2664	31	record	record	NN
46545	2664	32	.	.	.
46545	2665	1	=	=	SYM
46545	2665	2	4	4	CD
46545	2665	3	.	.	.
46545	2666	1	Voucher	voucher	NN
46545	2666	2	Checks.=	Checks.=	NNP
46545	2666	3	A	a	DT
46545	2666	4	step	step	NN
46545	2666	5	in	in	IN
46545	2666	6	advance	advance	NN
46545	2666	7	of	of	IN
46545	2666	8	the	the	DT
46545	2666	9	early	early	JJ
46545	2666	10	form	form	NN
46545	2666	11	of	of	IN
46545	2666	12	voucher	voucher	NN
46545	2666	13	with	with	IN
46545	2666	14	separate	separate	JJ
46545	2666	15	check	check	NN
46545	2666	16	is	be	VBZ
46545	2666	17	the	the	DT
46545	2666	18	voucher	voucher	NN
46545	2666	19	check	check	NN
46545	2666	20	.	.	.
46545	2667	1	This	this	DT
46545	2667	2	is	be	VBZ
46545	2667	3	a	a	DT
46545	2667	4	form	form	NN
46545	2667	5	which	which	WDT
46545	2667	6	combines	combine	VBZ
46545	2667	7	the	the	DT
46545	2667	8	voucher	voucher	NN
46545	2667	9	and	and	CC
46545	2667	10	check	check	VB
46545	2667	11	.	.	.
46545	2668	1	Of	of	IN
46545	2668	2	voucher	voucher	NN
46545	2668	3	checks	check	NNS
46545	2668	4	there	there	EX
46545	2668	5	are	be	VBP
46545	2668	6	many	many	JJ
46545	2668	7	forms	form	NNS
46545	2668	8	,	,	,
46545	2668	9	each	each	DT
46545	2668	10	designed	design	VBN
46545	2668	11	to	to	TO
46545	2668	12	meet	meet	VB
46545	2668	13	some	some	DT
46545	2668	14	special	special	JJ
46545	2668	15	condition	condition	NN
46545	2668	16	,	,	,
46545	2668	17	or	or	CC
46545	2668	18	to	to	TO
46545	2668	19	conform	conform	VB
46545	2668	20	with	with	IN
46545	2668	21	the	the	DT
46545	2668	22	ideas	idea	NNS
46545	2668	23	of	of	IN
46545	2668	24	the	the	DT
46545	2668	25	accountant	accountant	NN
46545	2668	26	.	.	.
46545	2669	1	While	while	IN
46545	2669	2	these	these	DT
46545	2669	3	forms	form	NNS
46545	2669	4	exhibit	exhibit	VBP
46545	2669	5	many	many	JJ
46545	2669	6	variations	variation	NNS
46545	2669	7	in	in	IN
46545	2669	8	detail	detail	NN
46545	2669	9	they	-PRON-	PRP
46545	2669	10	may	may	MD
46545	2669	11	be	be	VB
46545	2669	12	divided	divide	VBN
46545	2669	13	into	into	IN
46545	2669	14	two	two	CD
46545	2669	15	general	general	JJ
46545	2669	16	classes	class	NNS
46545	2669	17	:	:	,
46545	2669	18	folded	fold	VBN
46545	2669	19	voucher	voucher	NN
46545	2669	20	checks	check	NNS
46545	2669	21	and	and	CC
46545	2669	22	single	single	JJ
46545	2669	23	voucher	voucher	NN
46545	2669	24	checks	check	NNS
46545	2669	25	.	.	.
46545	2670	1	The	the	DT
46545	2670	2	folded	fold	VBN
46545	2670	3	voucher	voucher	NN
46545	2670	4	check	check	NN
46545	2670	5	is	be	VBZ
46545	2670	6	usually	usually	RB
46545	2670	7	twice	twice	PDT
46545	2670	8	the	the	DT
46545	2670	9	width	width	NN
46545	2670	10	of	of	IN
46545	2670	11	an	an	DT
46545	2670	12	ordinary	ordinary	JJ
46545	2670	13	check	check	NN
46545	2670	14	,	,	,
46545	2670	15	making	make	VBG
46545	2670	16	it	-PRON-	PRP
46545	2670	17	regular	regular	JJ
46545	2670	18	check	check	NN
46545	2670	19	size	size	NN
46545	2670	20	when	when	WRB
46545	2670	21	folded	fold	VBN
46545	2670	22	.	.	.
46545	2671	1	This	this	DT
46545	2671	2	is	be	VBZ
46545	2671	3	intended	intend	VBN
46545	2671	4	to	to	TO
46545	2671	5	provide	provide	VB
46545	2671	6	a	a	DT
46545	2671	7	receipt	receipt	NN
46545	2671	8	for	for	IN
46545	2671	9	the	the	DT
46545	2671	10	payment	payment	NN
46545	2671	11	of	of	IN
46545	2671	12	items	item	NNS
46545	2671	13	listed	list	VBN
46545	2671	14	,	,	,
46545	2671	15	by	by	IN
46545	2671	16	the	the	DT
46545	2671	17	endorsement	endorsement	NN
46545	2671	18	of	of	IN
46545	2671	19	the	the	DT
46545	2671	20	check	check	NN
46545	2671	21	.	.	.
46545	2672	1	Several	several	JJ
46545	2672	2	such	such	JJ
46545	2672	3	forms	form	NNS
46545	2672	4	are	be	VBP
46545	2672	5	illustrated	illustrate	VBN
46545	2672	6	.	.	.
46545	2673	1	Fig	fig	NN
46545	2673	2	.	.	.
46545	2674	1	3	3	CD
46545	2674	2	is	be	VBZ
46545	2674	3	a	a	DT
46545	2674	4	form	form	NN
46545	2674	5	of	of	IN
46545	2674	6	combined	combine	VBN
46545	2674	7	voucher	voucher	NN
46545	2674	8	and	and	CC
46545	2674	9	check	check	VB
46545	2674	10	used	use	VBN
46545	2674	11	by	by	IN
46545	2674	12	the	the	DT
46545	2674	13	Pennsylvania	Pennsylvania	NNP
46545	2674	14	Railroad	Railroad	NNP
46545	2674	15	Company	Company	NNP
46545	2674	16	,	,	,
46545	2674	17	The	the	DT
46545	2674	18	account	account	NN
46545	2674	19	is	be	VBZ
46545	2674	20	transcribed	transcribe	VBN
46545	2674	21	on	on	IN
46545	2674	22	_	_	NNP
46545	2674	23	A	A	NNP
46545	2674	24	_	_	NNP
46545	2674	25	,	,	,
46545	2674	26	this	this	DT
46545	2674	27	being	be	VBG
46545	2674	28	a	a	DT
46545	2674	29	sheet	sheet	NN
46545	2674	30	twice	twice	PDT
46545	2674	31	the	the	DT
46545	2674	32	width	width	NN
46545	2674	33	of	of	IN
46545	2674	34	a	a	DT
46545	2674	35	check	check	NN
46545	2674	36	.	.	.
46545	2675	1	This	this	DT
46545	2675	2	form	form	NN
46545	2675	3	is	be	VBZ
46545	2675	4	made	make	VBN
46545	2675	5	in	in	IN
46545	2675	6	duplicate	duplicate	NN
46545	2675	7	,	,	,
46545	2675	8	_	_	NNP
46545	2675	9	B	B	NNP
46545	2675	10	_	_	NNP
46545	2675	11	being	be	VBG
46545	2675	12	the	the	DT
46545	2675	13	carbon	carbon	NN
46545	2675	14	copy	copy	NN
46545	2675	15	which	which	WDT
46545	2675	16	is	be	VBZ
46545	2675	17	filed	file	VBN
46545	2675	18	as	as	IN
46545	2675	19	a	a	DT
46545	2675	20	record	record	NN
46545	2675	21	of	of	IN
46545	2675	22	authority	authority	NN
46545	2675	23	for	for	IN
46545	2675	24	the	the	DT
46545	2675	25	issuance	issuance	NN
46545	2675	26	of	of	IN
46545	2675	27	the	the	DT
46545	2675	28	voucher	voucher	NN
46545	2675	29	.	.	.
46545	2676	1	The	the	DT
46545	2676	2	check	check	NN
46545	2676	3	itself	-PRON-	PRP
46545	2676	4	,	,	,
46545	2676	5	shown	show	VBN
46545	2676	6	in	in	IN
46545	2676	7	_	_	NNP
46545	2676	8	C	C	NNP
46545	2676	9	_	_	NNP
46545	2676	10	,	,	,
46545	2676	11	is	be	VBZ
46545	2676	12	written	write	VBN
46545	2676	13	on	on	IN
46545	2676	14	the	the	DT
46545	2676	15	back	back	NN
46545	2676	16	of	of	IN
46545	2676	17	the	the	DT
46545	2676	18	original	original	JJ
46545	2676	19	voucher	voucher	NN
46545	2676	20	.	.	.
46545	2677	1	_	_	NNP
46545	2677	2	A	A	NNP
46545	2677	3	_	_	NNP
46545	2677	4	.	.	.
46545	2678	1	When	when	WRB
46545	2678	2	folded	fold	VBN
46545	2678	3	,	,	,
46545	2678	4	this	this	DT
46545	2678	5	form	form	NN
46545	2678	6	is	be	VBZ
46545	2678	7	the	the	DT
46545	2678	8	size	size	NN
46545	2678	9	of	of	IN
46545	2678	10	a	a	DT
46545	2678	11	regular	regular	JJ
46545	2678	12	check	check	NN
46545	2678	13	and	and	CC
46545	2678	14	goes	go	VBZ
46545	2678	15	through	through	IN
46545	2678	16	the	the	DT
46545	2678	17	bank	bank	NN
46545	2678	18	in	in	IN
46545	2678	19	the	the	DT
46545	2678	20	usual	usual	JJ
46545	2678	21	manner	manner	NN
46545	2678	22	.	.	.
46545	2679	1	The	the	DT
46545	2679	2	endorsement	endorsement	NN
46545	2679	3	of	of	IN
46545	2679	4	the	the	DT
46545	2679	5	payee	payee	NN
46545	2679	6	is	be	VBZ
46545	2679	7	a	a	DT
46545	2679	8	receipt	receipt	NN
46545	2679	9	in	in	IN
46545	2679	10	full	full	JJ
46545	2679	11	for	for	IN
46545	2679	12	the	the	DT
46545	2679	13	items	item	NNS
46545	2679	14	covered	cover	VBN
46545	2679	15	by	by	IN
46545	2679	16	the	the	DT
46545	2679	17	voucher	voucher	NN
46545	2679	18	.	.	.
46545	2680	1	This	this	DT
46545	2680	2	is	be	VBZ
46545	2680	3	a	a	DT
46545	2680	4	representative	representative	JJ
46545	2680	5	form	form	NN
46545	2680	6	of	of	IN
46545	2680	7	the	the	DT
46545	2680	8	folded	fold	VBN
46545	2680	9	voucher	voucher	NN
46545	2680	10	check	check	NN
46545	2680	11	.	.	.
46545	2681	1	Naturally	naturally	RB
46545	2681	2	the	the	DT
46545	2681	3	details	detail	NNS
46545	2681	4	recorded	record	VBN
46545	2681	5	will	will	MD
46545	2681	6	vary	vary	VB
46545	2681	7	in	in	IN
46545	2681	8	different	different	JJ
46545	2681	9	businesses	business	NNS
46545	2681	10	,	,	,
46545	2681	11	but	but	CC
46545	2681	12	the	the	DT
46545	2681	13	general	general	JJ
46545	2681	14	plan	plan	NN
46545	2681	15	is	be	VBZ
46545	2681	16	subject	subject	JJ
46545	2681	17	to	to	IN
46545	2681	18	slight	slight	JJ
46545	2681	19	changes	change	NNS
46545	2681	20	.	.	.
46545	2682	1	Some	some	DT
46545	2682	2	objection	objection	NN
46545	2682	3	is	be	VBZ
46545	2682	4	raised	raise	VBN
46545	2682	5	by	by	IN
46545	2682	6	banks	bank	NNS
46545	2682	7	to	to	IN
46545	2682	8	the	the	DT
46545	2682	9	folded	fold	VBN
46545	2682	10	form	form	NN
46545	2682	11	.	.	.
46545	2683	1	The	the	DT
46545	2683	2	claim	claim	NN
46545	2683	3	is	be	VBZ
46545	2683	4	made	make	VBN
46545	2683	5	that	that	IN
46545	2683	6	considerable	considerable	JJ
46545	2683	7	inconvenience	inconvenience	NN
46545	2683	8	is	be	VBZ
46545	2683	9	caused	cause	VBN
46545	2683	10	in	in	IN
46545	2683	11	handling	handling	NN
46545	2683	12	in	in	IN
46545	2683	13	the	the	DT
46545	2683	14	bank	bank	NN
46545	2683	15	,	,	,
46545	2683	16	by	by	IN
46545	2683	17	checks	check	NNS
46545	2683	18	slipping	slip	VBG
46545	2683	19	between	between	IN
46545	2683	20	the	the	DT
46545	2683	21	folds	fold	NNS
46545	2683	22	.	.	.
46545	2684	1	Many	many	JJ
46545	2684	2	of	of	IN
46545	2684	3	the	the	DT
46545	2684	4	earlier	early	JJR
46545	2684	5	forms	form	NNS
46545	2684	6	of	of	IN
46545	2684	7	voucher	voucher	NN
46545	2684	8	checks	check	NNS
46545	2684	9	were	be	VBD
46545	2684	10	not	not	RB
46545	2684	11	checks	check	NNS
46545	2684	12	until	until	IN
46545	2684	13	certain	certain	JJ
46545	2684	14	conditions	condition	NNS
46545	2684	15	had	have	VBD
46545	2684	16	been	be	VBN
46545	2684	17	complied	comply	VBN
46545	2684	18	with	with	IN
46545	2684	19	.	.	.
46545	2685	1	On	on	IN
46545	2685	2	the	the	DT
46545	2685	3	face	face	NN
46545	2685	4	of	of	IN
46545	2685	5	the	the	DT
46545	2685	6	voucher	voucher	NN
46545	2685	7	was	be	VBD
46545	2685	8	printed	print	VBN
46545	2685	9	"	"	``
46545	2685	10	when	when	WRB
46545	2685	11	properly	properly	RB
46545	2685	12	receipted	receipt	VBD
46545	2685	13	this	this	DT
46545	2685	14	voucher	voucher	NN
46545	2685	15	will	will	MD
46545	2685	16	be	be	VB
46545	2685	17	paid	pay	VBN
46545	2685	18	through	through	RB
46545	2685	19	...	...	.
46545	2686	1	Bank	Bank	NNP
46545	2686	2	.	.	.
46545	2686	3	"	"	''
46545	2687	1	This	this	DT
46545	2687	2	required	require	VBD
46545	2687	3	a	a	DT
46545	2687	4	receipt	receipt	NN
46545	2687	5	in	in	IN
46545	2687	6	some	some	DT
46545	2687	7	special	special	JJ
46545	2687	8	place	place	NN
46545	2687	9	,	,	,
46545	2687	10	instead	instead	RB
46545	2687	11	of	of	IN
46545	2687	12	the	the	DT
46545	2687	13	usual	usual	JJ
46545	2687	14	endorsement	endorsement	NN
46545	2687	15	of	of	IN
46545	2687	16	a	a	DT
46545	2687	17	check	check	NN
46545	2687	18	,	,	,
46545	2687	19	and	and	CC
46545	2687	20	it	-PRON-	PRP
46545	2687	21	was	be	VBD
46545	2687	22	not	not	RB
46545	2687	23	always	always	RB
46545	2687	24	easy	easy	JJ
46545	2687	25	to	to	TO
46545	2687	26	tell	tell	VB
46545	2687	27	,	,	,
46545	2687	28	at	at	IN
46545	2687	29	a	a	DT
46545	2687	30	glance	glance	NN
46545	2687	31	,	,	,
46545	2687	32	the	the	DT
46545	2687	33	amount	amount	NN
46545	2687	34	to	to	TO
46545	2687	35	be	be	VB
46545	2687	36	paid	pay	VBN
46545	2687	37	.	.	.
46545	2688	1	Very	very	RB
46545	2688	2	naturally	naturally	RB
46545	2688	3	,	,	,
46545	2688	4	objections	objection	NNS
46545	2688	5	were	be	VBD
46545	2688	6	raised	raise	VBN
46545	2688	7	by	by	IN
46545	2688	8	the	the	DT
46545	2688	9	banks	bank	NNS
46545	2688	10	against	against	IN
46545	2688	11	the	the	DT
46545	2688	12	use	use	NN
46545	2688	13	of	of	IN
46545	2688	14	these	these	DT
46545	2688	15	complicated	complicate	VBN
46545	2688	16	forms	form	NNS
46545	2688	17	,	,	,
46545	2688	18	but	but	CC
46545	2688	19	forms	form	NNS
46545	2688	20	have	have	VBP
46545	2688	21	been	be	VBN
46545	2688	22	simplified	simplify	VBN
46545	2688	23	in	in	IN
46545	2688	24	ways	way	NNS
46545	2688	25	that	that	WDT
46545	2688	26	have	have	VBP
46545	2688	27	largely	largely	RB
46545	2688	28	overcome	overcome	VBN
46545	2688	29	these	these	DT
46545	2688	30	objections	objection	NNS
46545	2688	31	.	.	.
46545	2689	1	[	[	-LRB-
46545	2689	2	Illustration	illustration	NN
46545	2689	3	:	:	:
46545	2689	4	Fig	Fig	NNP
46545	2689	5	.	.	.
46545	2690	1	4	4	LS
46545	2690	2	.	.	.
46545	2691	1	Form	form	NN
46545	2691	2	of	of	IN
46545	2691	3	Voucher	Voucher	NNP
46545	2691	4	Check	Check	NNP
46545	2691	5	that	that	WDT
46545	2691	6	Requires	require	VBZ
46545	2691	7	no	no	DT
46545	2691	8	Folding	folding	NN
46545	2691	9	]	]	-RRB-
46545	2691	10	An	an	DT
46545	2691	11	improvement	improvement	NN
46545	2691	12	is	be	VBZ
46545	2691	13	the	the	DT
46545	2691	14	ordinary	ordinary	JJ
46545	2691	15	check	check	NN
46545	2691	16	form	form	NN
46545	2691	17	arranged	arrange	VBD
46545	2691	18	to	to	TO
46545	2691	19	provide	provide	VB
46545	2691	20	a	a	DT
46545	2691	21	valid	valid	JJ
46545	2691	22	receipt	receipt	NN
46545	2691	23	for	for	IN
46545	2691	24	stated	stated	JJ
46545	2691	25	items	item	NNS
46545	2691	26	.	.	.
46545	2692	1	Such	such	PDT
46545	2692	2	a	a	DT
46545	2692	3	form	form	NN
46545	2692	4	is	be	VBZ
46545	2692	5	illustrated	illustrate	VBN
46545	2692	6	in	in	IN
46545	2692	7	Fig	Fig	NNP
46545	2692	8	.	.	.
46545	2693	1	4	4	LS
46545	2693	2	.	.	.
46545	2694	1	This	this	DT
46545	2694	2	is	be	VBZ
46545	2694	3	an	an	DT
46545	2694	4	ordinary	ordinary	JJ
46545	2694	5	check	check	NN
46545	2694	6	form	form	NN
46545	2694	7	of	of	IN
46545	2694	8	regulation	regulation	NN
46545	2694	9	size	size	NN
46545	2694	10	,	,	,
46545	2694	11	on	on	IN
46545	2694	12	which	which	WDT
46545	2694	13	is	be	VBZ
46545	2694	14	noted	note	VBN
46545	2694	15	the	the	DT
46545	2694	16	item	item	NN
46545	2694	17	or	or	CC
46545	2694	18	items	item	NNS
46545	2694	19	paid	pay	VBN
46545	2694	20	.	.	.
46545	2695	1	The	the	DT
46545	2695	2	checks	check	NNS
46545	2695	3	are	be	VBP
46545	2695	4	put	put	VBN
46545	2695	5	up	up	RP
46545	2695	6	in	in	IN
46545	2695	7	pads	pad	NNS
46545	2695	8	and	and	CC
46545	2695	9	numbered	number	VBD
46545	2695	10	as	as	IN
46545	2695	11	used	use	VBN
46545	2695	12	.	.	.
46545	2696	1	When	when	WRB
46545	2696	2	endorsed	endorse	VBN
46545	2696	3	,	,	,
46545	2696	4	the	the	DT
46545	2696	5	check	check	NN
46545	2696	6	provides	provide	VBZ
46545	2696	7	a	a	DT
46545	2696	8	valid	valid	JJ
46545	2696	9	receipt	receipt	NN
46545	2696	10	for	for	IN
46545	2696	11	the	the	DT
46545	2696	12	items	item	NNS
46545	2696	13	covered	cover	VBN
46545	2696	14	.	.	.
46545	2697	1	[	[	-LRB-
46545	2697	2	Illustration	illustration	NN
46545	2697	3	:	:	:
46545	2697	4	Fig	Fig	NNP
46545	2697	5	.	.	.
46545	2698	1	5	5	CD
46545	2698	2	.	.	.
46545	2699	1	Duplicate	Duplicate	NNP
46545	2699	2	Voucher	Voucher	NNP
46545	2699	3	Check	check	VBP
46545	2699	4	in	in	IN
46545	2699	5	Loose	Loose	NNP
46545	2699	6	Leaf	Leaf	NNP
46545	2699	7	Form	Form	NNP
46545	2699	8	]	]	-RRB-
46545	2699	9	[	[	-LRB-
46545	2699	10	Illustration	illustration	NN
46545	2699	11	:	:	:
46545	2699	12	Fig	Fig	NNP
46545	2699	13	.	.	.
46545	2700	1	6	6	CD
46545	2700	2	.	.	.
46545	2701	1	Voucher	Voucher	NNP
46545	2701	2	Distribution	Distribution	NNP
46545	2701	3	Sheet	Sheet	NNP
46545	2701	4	]	]	-RRB-
46545	2701	5	A	a	DT
46545	2701	6	voucher	voucher	NN
46545	2701	7	check	check	VBP
46545	2701	8	with	with	IN
46545	2701	9	some	some	DT
46545	2701	10	advantageous	advantageous	JJ
46545	2701	11	features	feature	NNS
46545	2701	12	is	be	VBZ
46545	2701	13	shown	show	VBN
46545	2701	14	in	in	IN
46545	2701	15	Fig	Fig	NNP
46545	2701	16	.	.	.
46545	2702	1	5	5	CD
46545	2702	2	.	.	.
46545	2703	1	This	this	DT
46545	2703	2	is	be	VBZ
46545	2703	3	made	make	VBN
46545	2703	4	in	in	IN
46545	2703	5	duplicate	duplicate	NN
46545	2703	6	.	.	.
46545	2704	1	_	_	NNP
46545	2704	2	A	a	DT
46545	2704	3	_	_	NNP
46545	2704	4	is	be	VBZ
46545	2704	5	the	the	DT
46545	2704	6	original	original	JJ
46545	2704	7	voucher	voucher	NN
46545	2704	8	check	check	NN
46545	2704	9	,	,	,
46545	2704	10	while	while	IN
46545	2704	11	_	_	NNP
46545	2704	12	B	B	NNP
46545	2704	13	_	_	NNP
46545	2704	14	is	be	VBZ
46545	2704	15	the	the	DT
46545	2704	16	duplicate	duplicate	NN
46545	2704	17	.	.	.
46545	2705	1	When	when	WRB
46545	2705	2	sent	send	VBN
46545	2705	3	out	out	RP
46545	2705	4	,	,	,
46545	2705	5	the	the	DT
46545	2705	6	stub	stub	NN
46545	2705	7	shown	show	VBN
46545	2705	8	in	in	IN
46545	2705	9	_	_	NNP
46545	2705	10	B	B	NNP
46545	2705	11	_	_	NNP
46545	2705	12	,	,	,
46545	2705	13	a	a	DT
46545	2705	14	duplicate	duplicate	NN
46545	2705	15	of	of	IN
46545	2705	16	the	the	DT
46545	2705	17	statement	statement	NN
46545	2705	18	on	on	IN
46545	2705	19	the	the	DT
46545	2705	20	original	original	JJ
46545	2705	21	check	check	NN
46545	2705	22	,	,	,
46545	2705	23	is	be	VBZ
46545	2705	24	attached	attach	VBN
46545	2705	25	to	to	IN
46545	2705	26	the	the	DT
46545	2705	27	check	check	NN
46545	2705	28	.	.	.
46545	2706	1	This	this	DT
46545	2706	2	is	be	VBZ
46545	2706	3	detached	detach	VBN
46545	2706	4	by	by	IN
46545	2706	5	the	the	DT
46545	2706	6	payee	payee	NN
46545	2706	7	for	for	IN
46545	2706	8	his	-PRON-	PRP$
46545	2706	9	records	record	NNS
46545	2706	10	,	,	,
46545	2706	11	and	and	CC
46545	2706	12	enables	enable	VBZ
46545	2706	13	him	-PRON-	PRP
46545	2706	14	to	to	TO
46545	2706	15	deposit	deposit	VB
46545	2706	16	the	the	DT
46545	2706	17	check	check	NN
46545	2706	18	without	without	IN
46545	2706	19	waiting	wait	VBG
46545	2706	20	to	to	TO
46545	2706	21	make	make	VB
46545	2706	22	the	the	DT
46545	2706	23	entry	entry	NN
46545	2706	24	in	in	IN
46545	2706	25	his	-PRON-	PRP$
46545	2706	26	cash	cash	NN
46545	2706	27	book	book	NN
46545	2706	28	.	.	.
46545	2707	1	These	these	DT
46545	2707	2	voucher	voucher	NN
46545	2707	3	checks	check	NNS
46545	2707	4	are	be	VBP
46545	2707	5	made	make	VBN
46545	2707	6	in	in	IN
46545	2707	7	sheets	sheet	NNS
46545	2707	8	and	and	CC
46545	2707	9	punched	punch	VBN
46545	2707	10	for	for	IN
46545	2707	11	filing	filing	NN
46545	2707	12	in	in	IN
46545	2707	13	a	a	DT
46545	2707	14	loose	loose	JJ
46545	2707	15	-	-	HYPH
46545	2707	16	leaf	leaf	NN
46545	2707	17	binder	binder	NN
46545	2707	18	.	.	.
46545	2708	1	The	the	DT
46545	2708	2	balance	balance	NN
46545	2708	3	of	of	IN
46545	2708	4	the	the	DT
46545	2708	5	form	form	NN
46545	2708	6	shown	show	VBN
46545	2708	7	in	in	IN
46545	2708	8	_	_	NNP
46545	2708	9	B	B	NNP
46545	2708	10	_	_	NNP
46545	2708	11	,	,	,
46545	2708	12	the	the	DT
46545	2708	13	part	part	NN
46545	2708	14	remaining	remain	VBG
46545	2708	15	after	after	IN
46545	2708	16	the	the	DT
46545	2708	17	check	check	NN
46545	2708	18	and	and	CC
46545	2708	19	duplicate	duplicate	VBP
46545	2708	20	statement	statement	NN
46545	2708	21	have	have	VBP
46545	2708	22	been	be	VBN
46545	2708	23	removed	remove	VBN
46545	2708	24	,	,	,
46545	2708	25	is	be	VBZ
46545	2708	26	a	a	DT
46545	2708	27	copy	copy	NN
46545	2708	28	of	of	IN
46545	2708	29	the	the	DT
46545	2708	30	check	check	NN
46545	2708	31	,	,	,
46545	2708	32	and	and	CC
46545	2708	33	remains	remain	VBZ
46545	2708	34	in	in	IN
46545	2708	35	the	the	DT
46545	2708	36	binder	binder	NN
46545	2708	37	.	.	.
46545	2709	1	The	the	DT
46545	2709	2	checks	check	NNS
46545	2709	3	are	be	VBP
46545	2709	4	numbered	number	VBN
46545	2709	5	consecutively	consecutively	RB
46545	2709	6	,	,	,
46545	2709	7	but	but	CC
46545	2709	8	the	the	DT
46545	2709	9	voucher	voucher	NN
46545	2709	10	number	number	NN
46545	2709	11	is	be	VBZ
46545	2709	12	entered	enter	VBN
46545	2709	13	when	when	WRB
46545	2709	14	used	use	VBN
46545	2709	15	and	and	CC
46545	2709	16	corresponds	correspond	VBZ
46545	2709	17	with	with	IN
46545	2709	18	the	the	DT
46545	2709	19	number	number	NN
46545	2709	20	of	of	IN
46545	2709	21	the	the	DT
46545	2709	22	voucher	voucher	NN
46545	2709	23	paid	pay	VBN
46545	2709	24	.	.	.
46545	2710	1	The	the	DT
46545	2710	2	office	office	NN
46545	2710	3	record	record	NN
46545	2710	4	of	of	IN
46545	2710	5	the	the	DT
46545	2710	6	items	item	NNS
46545	2710	7	paid	pay	VBN
46545	2710	8	is	be	VBZ
46545	2710	9	made	make	VBN
46545	2710	10	on	on	IN
46545	2710	11	the	the	DT
46545	2710	12	voucher	voucher	NN
46545	2710	13	form	form	NN
46545	2710	14	shown	show	VBN
46545	2710	15	in	in	IN
46545	2710	16	Fig	Fig	NNP
46545	2710	17	.	.	.
46545	2711	1	6	6	CD
46545	2711	2	.	.	.
46545	2712	1	These	these	DT
46545	2712	2	are	be	VBP
46545	2712	3	numbered	number	VBN
46545	2712	4	consecutively	consecutively	RB
46545	2712	5	,	,	,
46545	2712	6	in	in	IN
46545	2712	7	the	the	DT
46545	2712	8	order	order	NN
46545	2712	9	in	in	IN
46545	2712	10	which	which	WDT
46545	2712	11	they	-PRON-	PRP
46545	2712	12	are	be	VBP
46545	2712	13	approved	approve	VBN
46545	2712	14	,	,	,
46545	2712	15	and	and	CC
46545	2712	16	when	when	WRB
46545	2712	17	paid	pay	VBN
46545	2712	18	are	be	VBP
46545	2712	19	filed	file	VBN
46545	2712	20	in	in	IN
46545	2712	21	numerical	numerical	JJ
46545	2712	22	sequence	sequence	NN
46545	2712	23	.	.	.
46545	2713	1	Another	another	DT
46545	2713	2	style	style	NN
46545	2713	3	of	of	IN
46545	2713	4	loose	loose	JJ
46545	2713	5	-	-	HYPH
46545	2713	6	sheet	sheet	NN
46545	2713	7	voucher	voucher	NN
46545	2713	8	check	check	NN
46545	2713	9	is	be	VBZ
46545	2713	10	illustrated	illustrate	VBN
46545	2713	11	in	in	IN
46545	2713	12	Fig	Fig	NNP
46545	2713	13	.	.	.
46545	2714	1	7	7	LS
46545	2714	2	.	.	.
46545	2715	1	This	this	DT
46545	2715	2	form	form	NN
46545	2715	3	is	be	VBZ
46545	2715	4	made	make	VBN
46545	2715	5	on	on	IN
46545	2715	6	the	the	DT
46545	2715	7	typewriter	typewriter	NN
46545	2715	8	,	,	,
46545	2715	9	in	in	IN
46545	2715	10	triplicate	triplicate	NN
46545	2715	11	,	,	,
46545	2715	12	and	and	CC
46545	2715	13	includes	include	VBZ
46545	2715	14	the	the	DT
46545	2715	15	original	original	JJ
46545	2715	16	check	check	NN
46545	2715	17	,	,	,
46545	2715	18	a	a	DT
46545	2715	19	receipt	receipt	NN
46545	2715	20	and	and	CC
46545	2715	21	a	a	DT
46545	2715	22	copy	copy	NN
46545	2715	23	of	of	IN
46545	2715	24	the	the	DT
46545	2715	25	check	check	NN
46545	2715	26	.	.	.
46545	2716	1	The	the	DT
46545	2716	2	forms	form	NNS
46545	2716	3	are	be	VBP
46545	2716	4	made	make	VBN
46545	2716	5	two	two	CD
46545	2716	6	to	to	IN
46545	2716	7	a	a	DT
46545	2716	8	sheet	sheet	NN
46545	2716	9	,	,	,
46545	2716	10	and	and	CC
46545	2716	11	when	when	WRB
46545	2716	12	a	a	DT
46545	2716	13	check	check	NN
46545	2716	14	is	be	VBZ
46545	2716	15	to	to	TO
46545	2716	16	be	be	VB
46545	2716	17	written	write	VBN
46545	2716	18	the	the	DT
46545	2716	19	triplicate	triplicate	NN
46545	2716	20	sheet	sheet	NN
46545	2716	21	is	be	VBZ
46545	2716	22	placed	place	VBN
46545	2716	23	in	in	IN
46545	2716	24	the	the	DT
46545	2716	25	machine	machine	NN
46545	2716	26	,	,	,
46545	2716	27	three	three	CD
46545	2716	28	copies	copy	NNS
46545	2716	29	being	be	VBG
46545	2716	30	made	make	VBN
46545	2716	31	at	at	IN
46545	2716	32	one	one	CD
46545	2716	33	writing	writing	NN
46545	2716	34	.	.	.
46545	2717	1	[	[	-LRB-
46545	2717	2	Illustration	illustration	NN
46545	2717	3	:	:	:
46545	2717	4	Fig	Fig	NNP
46545	2717	5	.	.	.
46545	2718	1	7	7	LS
46545	2718	2	.	.	.
46545	2719	1	Triplicate	triplicate	NN
46545	2719	2	Form	form	NN
46545	2719	3	of	of	IN
46545	2719	4	Voucher	Voucher	NNP
46545	2719	5	Check	check	VB
46545	2719	6	that	that	WDT
46545	2719	7	Provides	provide	VBZ
46545	2719	8	a	a	DT
46545	2719	9	Receipt	Receipt	NNP
46545	2719	10	and	and	CC
46545	2719	11	a	a	DT
46545	2719	12	Copy	Copy	NNP
46545	2719	13	of	of	IN
46545	2719	14	the	the	DT
46545	2719	15	Check	check	NN
46545	2719	16	]	]	-RRB-
46545	2719	17	[	[	-LRB-
46545	2719	18	Illustration	illustration	NN
46545	2719	19	:	:	:
46545	2719	20	PLANT	PLANT	NNP
46545	2719	21	OF	of	IN
46545	2719	22	THE	the	DT
46545	2719	23	W.	W.	NNP
46545	2719	24	L.	L.	NNP
46545	2719	25	GILBERT	GILBERT	NNP
46545	2719	26	CLOCK	CLOCK	NNP
46545	2719	27	CO	CO	NNP
46545	2719	28	.	.	.
46545	2719	29	AT	AT	NNP
46545	2719	30	WINSTED	WINSTED	NNP
46545	2719	31	,	,	,
46545	2719	32	CONN	CONN	NNP
46545	2719	33	.	.	.
46545	2719	34	]	]	-RRB-
46545	2719	35	The	the	DT
46545	2719	36	triplicate	triplicate	NN
46545	2719	37	form	form	NN
46545	2719	38	,	,	,
46545	2719	39	or	or	CC
46545	2719	40	copy	copy	NN
46545	2719	41	of	of	IN
46545	2719	42	the	the	DT
46545	2719	43	check	check	NN
46545	2719	44	,	,	,
46545	2719	45	is	be	VBZ
46545	2719	46	the	the	DT
46545	2719	47	permanent	permanent	JJ
46545	2719	48	record	record	NN
46545	2719	49	from	from	IN
46545	2719	50	which	which	WDT
46545	2719	51	posting	posting	NN
46545	2719	52	is	be	VBZ
46545	2719	53	done	do	VBN
46545	2719	54	.	.	.
46545	2720	1	Both	both	DT
46545	2720	2	the	the	DT
46545	2720	3	check	check	NN
46545	2720	4	and	and	CC
46545	2720	5	receipt	receipt	NN
46545	2720	6	are	be	VBP
46545	2720	7	mailed	mail	VBN
46545	2720	8	and	and	CC
46545	2720	9	the	the	DT
46545	2720	10	payee	payee	NN
46545	2720	11	is	be	VBZ
46545	2720	12	expected	expect	VBN
46545	2720	13	to	to	TO
46545	2720	14	return	return	VB
46545	2720	15	the	the	DT
46545	2720	16	receipt	receipt	NN
46545	2720	17	.	.	.
46545	2721	1	If	if	IN
46545	2721	2	not	not	RB
46545	2721	3	returned	return	VBN
46545	2721	4	within	within	IN
46545	2721	5	a	a	DT
46545	2721	6	reasonable	reasonable	JJ
46545	2721	7	time	time	NN
46545	2721	8	,	,	,
46545	2721	9	the	the	DT
46545	2721	10	payee	payee	NN
46545	2721	11	is	be	VBZ
46545	2721	12	followed	follow	VBN
46545	2721	13	up	up	RP
46545	2721	14	by	by	IN
46545	2721	15	letter	letter	NN
46545	2721	16	and	and	CC
46545	2721	17	asked	ask	VBD
46545	2721	18	to	to	TO
46545	2721	19	return	return	VB
46545	2721	20	the	the	DT
46545	2721	21	receipt	receipt	NN
46545	2721	22	,	,	,
46545	2721	23	as	as	IN
46545	2721	24	this	this	DT
46545	2721	25	becomes	become	VBZ
46545	2721	26	a	a	DT
46545	2721	27	part	part	NN
46545	2721	28	of	of	IN
46545	2721	29	the	the	DT
46545	2721	30	permanent	permanent	JJ
46545	2721	31	office	office	NN
46545	2721	32	records	record	NNS
46545	2721	33	.	.	.
46545	2722	1	[	[	-LRB-
46545	2722	2	Illustration	illustration	NN
46545	2722	3	:	:	:
46545	2722	4	Fig	Fig	NNP
46545	2722	5	.	.	.
46545	2723	1	8	8	LS
46545	2723	2	.	.	.
46545	2724	1	Duplicate	duplicate	VB
46545	2724	2	Voucher	Voucher	NNP
46545	2724	3	with	with	IN
46545	2724	4	Check	check	NN
46545	2724	5	Attached	attach	VBN
46545	2724	6	]	]	-RRB-
46545	2724	7	An	an	DT
46545	2724	8	excellent	excellent	JJ
46545	2724	9	form	form	NN
46545	2724	10	of	of	IN
46545	2724	11	voucher	voucher	NN
46545	2724	12	with	with	IN
46545	2724	13	check	check	NN
46545	2724	14	attached	attach	VBN
46545	2724	15	is	be	VBZ
46545	2724	16	shown	show	VBN
46545	2724	17	in	in	IN
46545	2724	18	Fig	Fig	NNP
46545	2724	19	.	.	.
46545	2725	1	8	8	LS
46545	2725	2	.	.	.
46545	2726	1	The	the	DT
46545	2726	2	voucher	voucher	NN
46545	2726	3	is	be	VBZ
46545	2726	4	made	make	VBN
46545	2726	5	in	in	IN
46545	2726	6	duplicate	duplicate	JJ
46545	2726	7	,	,	,
46545	2726	8	the	the	DT
46545	2726	9	check	check	NN
46545	2726	10	being	be	VBG
46545	2726	11	attached	attach	VBN
46545	2726	12	to	to	IN
46545	2726	13	the	the	DT
46545	2726	14	original	original	NN
46545	2726	15	.	.	.
46545	2727	1	The	the	DT
46545	2727	2	duplicate	duplicate	NN
46545	2727	3	is	be	VBZ
46545	2727	4	kept	keep	VBN
46545	2727	5	on	on	IN
46545	2727	6	file	file	NN
46545	2727	7	for	for	IN
46545	2727	8	the	the	DT
46545	2727	9	office	office	NN
46545	2727	10	record	record	NN
46545	2727	11	,	,	,
46545	2727	12	while	while	IN
46545	2727	13	the	the	DT
46545	2727	14	original	original	JJ
46545	2727	15	,	,	,
46545	2727	16	with	with	IN
46545	2727	17	check	check	NN
46545	2727	18	attached	attach	VBN
46545	2727	19	,	,	,
46545	2727	20	is	be	VBZ
46545	2727	21	mailed	mail	VBN
46545	2727	22	to	to	IN
46545	2727	23	the	the	DT
46545	2727	24	vendor	vendor	NN
46545	2727	25	.	.	.
46545	2728	1	He	-PRON-	PRP
46545	2728	2	detaches	detach	VBZ
46545	2728	3	the	the	DT
46545	2728	4	check	check	NN
46545	2728	5	and	and	CC
46545	2728	6	deposits	deposit	VBZ
46545	2728	7	it	-PRON-	PRP
46545	2728	8	,	,	,
46545	2728	9	keeping	keep	VBG
46545	2728	10	the	the	DT
46545	2728	11	original	original	JJ
46545	2728	12	statement	statement	NN
46545	2728	13	in	in	IN
46545	2728	14	his	-PRON-	PRP$
46545	2728	15	files	file	NNS
46545	2728	16	.	.	.
46545	2729	1	In	in	IN
46545	2729	2	the	the	DT
46545	2729	3	event	event	NN
46545	2729	4	of	of	IN
46545	2729	5	discrepancies	discrepancy	NNS
46545	2729	6	,	,	,
46545	2729	7	the	the	DT
46545	2729	8	vendor	vendor	NN
46545	2729	9	is	be	VBZ
46545	2729	10	expected	expect	VBN
46545	2729	11	to	to	TO
46545	2729	12	return	return	VB
46545	2729	13	both	both	DT
46545	2729	14	voucher	voucher	NN
46545	2729	15	and	and	CC
46545	2729	16	check	check	VB
46545	2729	17	,	,	,
46545	2729	18	endorsement	endorsement	NN
46545	2729	19	being	be	VBG
46545	2729	20	considered	consider	VBN
46545	2729	21	as	as	IN
46545	2729	22	a	a	DT
46545	2729	23	receipt	receipt	NN
46545	2729	24	in	in	IN
46545	2729	25	full	full	JJ
46545	2729	26	for	for	IN
46545	2729	27	items	item	NNS
46545	2729	28	included	include	VBN
46545	2729	29	in	in	IN
46545	2729	30	the	the	DT
46545	2729	31	statement	statement	NN
46545	2729	32	.	.	.
46545	2730	1	=	=	SYM
46545	2730	2	5	5	CD
46545	2730	3	.	.	.
46545	2731	1	Journal	Journal	NNP
46545	2731	2	Vouchers.=	Vouchers.=	NNP
46545	2731	3	As	As	NNP
46545	2731	4	previously	previously	RB
46545	2731	5	explained	explain	VBN
46545	2731	6	,	,	,
46545	2731	7	a	a	DT
46545	2731	8	journal	journal	NN
46545	2731	9	voucher	voucher	NN
46545	2731	10	is	be	VBZ
46545	2731	11	a	a	DT
46545	2731	12	properly	properly	RB
46545	2731	13	signed	sign	VBN
46545	2731	14	authorization	authorization	NN
46545	2731	15	of	of	IN
46545	2731	16	a	a	DT
46545	2731	17	journal	journal	NN
46545	2731	18	entry	entry	NN
46545	2731	19	.	.	.
46545	2732	1	Journal	Journal	NNP
46545	2732	2	vouchers	voucher	NNS
46545	2732	3	are	be	VBP
46545	2732	4	not	not	RB
46545	2732	5	intended	intend	VBN
46545	2732	6	to	to	TO
46545	2732	7	be	be	VB
46545	2732	8	used	use	VBN
46545	2732	9	for	for	IN
46545	2732	10	the	the	DT
46545	2732	11	ordinary	ordinary	JJ
46545	2732	12	journal	journal	JJ
46545	2732	13	entries	entry	NNS
46545	2732	14	of	of	IN
46545	2732	15	a	a	DT
46545	2732	16	business	business	NN
46545	2732	17	,	,	,
46545	2732	18	as	as	IN
46545	2732	19	closing	closing	NN
46545	2732	20	entries	entry	NNS
46545	2732	21	and	and	CC
46545	2732	22	ordinary	ordinary	JJ
46545	2732	23	adjusting	adjust	VBG
46545	2732	24	entries	entry	NNS
46545	2732	25	.	.	.
46545	2733	1	They	-PRON-	PRP
46545	2733	2	are	be	VBP
46545	2733	3	more	more	RBR
46545	2733	4	particularly	particularly	RB
46545	2733	5	intended	intend	VBN
46545	2733	6	for	for	IN
46545	2733	7	special	special	JJ
46545	2733	8	credit	credit	NN
46545	2733	9	items	item	NNS
46545	2733	10	or	or	CC
46545	2733	11	allowances	allowance	NNS
46545	2733	12	,	,	,
46545	2733	13	and	and	CC
46545	2733	14	special	special	JJ
46545	2733	15	transfer	transfer	NN
46545	2733	16	or	or	CC
46545	2733	17	adjusting	adjust	VBG
46545	2733	18	entries	entry	NNS
46545	2733	19	.	.	.
46545	2734	1	Fig	fig	NN
46545	2734	2	.	.	.
46545	2735	1	9	9	CD
46545	2735	2	illustrates	illustrate	VBZ
46545	2735	3	a	a	DT
46545	2735	4	convenient	convenient	JJ
46545	2735	5	form	form	NN
46545	2735	6	of	of	IN
46545	2735	7	journal	journal	NNP
46545	2735	8	voucher	voucher	NN
46545	2735	9	.	.	.
46545	2736	1	This	this	DT
46545	2736	2	form	form	NN
46545	2736	3	is	be	VBZ
46545	2736	4	intended	intend	VBN
46545	2736	5	to	to	TO
46545	2736	6	be	be	VB
46545	2736	7	filed	file	VBN
46545	2736	8	in	in	IN
46545	2736	9	a	a	DT
46545	2736	10	loose	loose	JJ
46545	2736	11	-	-	HYPH
46545	2736	12	leaf	leaf	NN
46545	2736	13	binder	binder	NN
46545	2736	14	,	,	,
46545	2736	15	and	and	CC
46545	2736	16	when	when	WRB
46545	2736	17	so	so	RB
46545	2736	18	filed	file	VBD
46545	2736	19	,	,	,
46545	2736	20	becomes	become	VBZ
46545	2736	21	the	the	DT
46545	2736	22	journal	journal	NN
46545	2736	23	itself	-PRON-	PRP
46545	2736	24	,	,	,
46545	2736	25	posting	post	VBG
46545	2736	26	being	be	VBG
46545	2736	27	made	make	VBN
46545	2736	28	direct	direct	JJ
46545	2736	29	to	to	IN
46545	2736	30	ledger	ledger	VB
46545	2736	31	accounts	account	NNS
46545	2736	32	.	.	.
46545	2737	1	The	the	DT
46545	2737	2	usual	usual	JJ
46545	2737	3	method	method	NN
46545	2737	4	,	,	,
46545	2737	5	however	however	RB
46545	2737	6	,	,	,
46545	2737	7	is	be	VBZ
46545	2737	8	to	to	TO
46545	2737	9	make	make	VB
46545	2737	10	the	the	DT
46545	2737	11	entry	entry	NN
46545	2737	12	in	in	IN
46545	2737	13	the	the	DT
46545	2737	14	journal	journal	NN
46545	2737	15	and	and	CC
46545	2737	16	file	file	VB
46545	2737	17	this	this	DT
46545	2737	18	voucher	voucher	NN
46545	2737	19	as	as	IN
46545	2737	20	an	an	DT
46545	2737	21	evidence	evidence	NN
46545	2737	22	of	of	IN
46545	2737	23	authority	authority	NN
46545	2737	24	.	.	.
46545	2738	1	A	a	DT
46545	2738	2	journal	journal	NN
46545	2738	3	voucher	voucher	NN
46545	2738	4	should	should	MD
46545	2738	5	require	require	VB
46545	2738	6	the	the	DT
46545	2738	7	final	final	JJ
46545	2738	8	approval	approval	NN
46545	2738	9	of	of	IN
46545	2738	10	some	some	DT
46545	2738	11	one	one	CD
46545	2738	12	man	man	NN
46545	2738	13	before	before	IN
46545	2738	14	it	-PRON-	PRP
46545	2738	15	becomes	become	VBZ
46545	2738	16	valid	valid	JJ
46545	2738	17	.	.	.
46545	2739	1	The	the	DT
46545	2739	2	head	head	NN
46545	2739	3	of	of	IN
46545	2739	4	a	a	DT
46545	2739	5	business	business	NN
46545	2739	6	can	can	MD
46545	2739	7	keep	keep	VB
46545	2739	8	in	in	IN
46545	2739	9	touch	touch	NN
46545	2739	10	with	with	IN
46545	2739	11	all	all	DT
46545	2739	12	special	special	JJ
46545	2739	13	allowances	allowance	NNS
46545	2739	14	by	by	IN
46545	2739	15	having	have	VBG
46545	2739	16	the	the	DT
46545	2739	17	journal	journal	NN
46545	2739	18	vouchers	voucher	NNS
46545	2739	19	brought	bring	VBN
46545	2739	20	to	to	IN
46545	2739	21	him	-PRON-	PRP
46545	2739	22	for	for	IN
46545	2739	23	his	-PRON-	PRP$
46545	2739	24	signature	signature	NN
46545	2739	25	.	.	.
46545	2740	1	[	[	-LRB-
46545	2740	2	Illustration	illustration	NN
46545	2740	3	:	:	:
46545	2740	4	Fig	Fig	NNP
46545	2740	5	.	.	.
46545	2741	1	9	9	CD
46545	2741	2	.	.	.
46545	2742	1	Journal	Journal	NNP
46545	2742	2	Voucher	Voucher	NNP
46545	2742	3	for	for	IN
46545	2742	4	Adjusting	Adjusting	NNP
46545	2742	5	Entries	Entries	NNP
46545	2742	6	]	]	-RRB-
46545	2742	7	One	one	CD
46545	2742	8	reason	reason	NN
46545	2742	9	for	for	IN
46545	2742	10	the	the	DT
46545	2742	11	use	use	NN
46545	2742	12	of	of	IN
46545	2742	13	journal	journal	NN
46545	2742	14	vouchers	voucher	NNS
46545	2742	15	in	in	IN
46545	2742	16	large	large	JJ
46545	2742	17	establishments	establishment	NNS
46545	2742	18	having	have	VBG
46545	2742	19	several	several	JJ
46545	2742	20	departments	department	NNS
46545	2742	21	is	be	VBZ
46545	2742	22	that	that	IN
46545	2742	23	special	special	JJ
46545	2742	24	credits	credit	NNS
46545	2742	25	and	and	CC
46545	2742	26	allowances	allowance	NNS
46545	2742	27	are	be	VBP
46545	2742	28	constantly	constantly	RB
46545	2742	29	coming	come	VBG
46545	2742	30	up	up	RP
46545	2742	31	,	,	,
46545	2742	32	with	with	IN
46545	2742	33	which	which	WDT
46545	2742	34	only	only	RB
46545	2742	35	one	one	CD
46545	2742	36	department	department	NN
46545	2742	37	manager	manager	NN
46545	2742	38	is	be	VBZ
46545	2742	39	familiar	familiar	JJ
46545	2742	40	.	.	.
46545	2743	1	His	-PRON-	PRP$
46545	2743	2	O.	O.	NNP
46545	2743	3	K.	K.	NNP
46545	2743	4	is	be	VBZ
46545	2743	5	obtained	obtain	VBN
46545	2743	6	,	,	,
46545	2743	7	and	and	CC
46545	2743	8	the	the	DT
46545	2743	9	voucher	voucher	NN
46545	2743	10	must	must	MD
46545	2743	11	be	be	VB
46545	2743	12	approved	approve	VBN
46545	2743	13	by	by	IN
46545	2743	14	the	the	DT
46545	2743	15	manager	manager	NN
46545	2743	16	,	,	,
46545	2743	17	which	which	WDT
46545	2743	18	makes	make	VBZ
46545	2743	19	these	these	DT
46545	2743	20	men	man	NNS
46545	2743	21	responsible	responsible	JJ
46545	2743	22	for	for	IN
46545	2743	23	the	the	DT
46545	2743	24	transaction	transaction	NN
46545	2743	25	.	.	.
46545	2744	1	=	=	NFP
46545	2744	2	6	6	CD
46545	2744	3	.	.	.
46545	2745	1	The	the	DT
46545	2745	2	Voucher	Voucher	NNP
46545	2745	3	Register.=	register.=	NN
46545	2745	4	Though	though	IN
46545	2745	5	the	the	DT
46545	2745	6	form	form	NN
46545	2745	7	of	of	IN
46545	2745	8	voucher	voucher	NN
46545	2745	9	is	be	VBZ
46545	2745	10	of	of	IN
46545	2745	11	considerable	considerable	JJ
46545	2745	12	importance	importance	NN
46545	2745	13	,	,	,
46545	2745	14	and	and	CC
46545	2745	15	should	should	MD
46545	2745	16	be	be	VB
46545	2745	17	designed	design	VBN
46545	2745	18	to	to	TO
46545	2745	19	meet	meet	VB
46545	2745	20	the	the	DT
46545	2745	21	requirements	requirement	NNS
46545	2745	22	of	of	IN
46545	2745	23	the	the	DT
46545	2745	24	business	business	NN
46545	2745	25	,	,	,
46545	2745	26	the	the	DT
46545	2745	27	keystone	keystone	NN
46545	2745	28	of	of	IN
46545	2745	29	the	the	DT
46545	2745	30	voucher	voucher	NN
46545	2745	31	system	system	NN
46545	2745	32	of	of	IN
46545	2745	33	accounting	accounting	NN
46545	2745	34	is	be	VBZ
46545	2745	35	the	the	DT
46545	2745	36	voucher	voucher	NN
46545	2745	37	register	register	VB
46545	2745	38	.	.	.
46545	2746	1	Wherever	wherever	WRB
46545	2746	2	used	use	VBN
46545	2746	3	,	,	,
46545	2746	4	the	the	DT
46545	2746	5	voucher	voucher	NN
46545	2746	6	register	register	VB
46545	2746	7	possesses	possess	VBZ
46545	2746	8	certain	certain	JJ
46545	2746	9	uniform	uniform	JJ
46545	2746	10	characteristics	characteristic	NNS
46545	2746	11	,	,	,
46545	2746	12	but	but	CC
46545	2746	13	in	in	IN
46545	2746	14	each	each	DT
46545	2746	15	business	business	NN
46545	2746	16	the	the	DT
46545	2746	17	form	form	NN
46545	2746	18	takes	take	VBZ
46545	2746	19	on	on	RP
46545	2746	20	special	special	JJ
46545	2746	21	features	feature	NNS
46545	2746	22	;	;	:
46545	2746	23	in	in	IN
46545	2746	24	fact	fact	NN
46545	2746	25	,	,	,
46545	2746	26	the	the	DT
46545	2746	27	voucher	voucher	NN
46545	2746	28	register	register	NN
46545	2746	29	is	be	VBZ
46545	2746	30	distinctively	distinctively	RB
46545	2746	31	a	a	DT
46545	2746	32	special	special	JJ
46545	2746	33	form	form	NN
46545	2746	34	.	.	.
46545	2747	1	The	the	DT
46545	2747	2	voucher	voucher	NN
46545	2747	3	register	register	VBP
46545	2747	4	is	be	VBZ
46545	2747	5	really	really	RB
46545	2747	6	a	a	DT
46545	2747	7	form	form	NN
46545	2747	8	of	of	IN
46545	2747	9	purchase	purchase	NN
46545	2747	10	book	book	NN
46545	2747	11	,	,	,
46545	2747	12	with	with	IN
46545	2747	13	other	other	JJ
46545	2747	14	features	feature	NNS
46545	2747	15	added	add	VBN
46545	2747	16	,	,	,
46545	2747	17	and	and	CC
46545	2747	18	takes	take	VBZ
46545	2747	19	the	the	DT
46545	2747	20	place	place	NN
46545	2747	21	of	of	IN
46545	2747	22	these	these	DT
46545	2747	23	records	record	NNS
46545	2747	24	.	.	.
46545	2748	1	In	in	IN
46545	2748	2	addition	addition	NN
46545	2748	3	to	to	IN
46545	2748	4	the	the	DT
46545	2748	5	usual	usual	JJ
46545	2748	6	features	feature	NNS
46545	2748	7	of	of	IN
46545	2748	8	the	the	DT
46545	2748	9	purchase	purchase	NN
46545	2748	10	book	book	NN
46545	2748	11	or	or	CC
46545	2748	12	invoice	invoice	NN
46545	2748	13	register	register	NNP
46545	2748	14	,	,	,
46545	2748	15	the	the	DT
46545	2748	16	voucher	voucher	NN
46545	2748	17	register	register	VB
46545	2748	18	furnishes	furnish	VBZ
46545	2748	19	a	a	DT
46545	2748	20	complete	complete	JJ
46545	2748	21	record	record	NN
46545	2748	22	of	of	IN
46545	2748	23	payment	payment	NN
46545	2748	24	of	of	IN
46545	2748	25	bills	bill	NNS
46545	2748	26	,	,	,
46545	2748	27	and	and	CC
46545	2748	28	shows	show	VBZ
46545	2748	29	at	at	IN
46545	2748	30	all	all	DT
46545	2748	31	times	time	NNS
46545	2748	32	the	the	DT
46545	2748	33	net	net	JJ
46545	2748	34	amount	amount	NN
46545	2748	35	of	of	IN
46545	2748	36	Accounts	Accounts	NNP
46545	2748	37	Payable	payable	JJ
46545	2748	38	.	.	.
46545	2749	1	Another	another	DT
46545	2749	2	most	most	RBS
46545	2749	3	important	important	JJ
46545	2749	4	feature	feature	NN
46545	2749	5	is	be	VBZ
46545	2749	6	that	that	IN
46545	2749	7	it	-PRON-	PRP
46545	2749	8	exhibits	exhibit	VBZ
46545	2749	9	all	all	DT
46545	2749	10	expenditures	expenditure	NNS
46545	2749	11	,	,	,
46545	2749	12	for	for	IN
46545	2749	13	whatever	whatever	WDT
46545	2749	14	purpose	purpose	NN
46545	2749	15	.	.	.
46545	2750	1	A	a	DT
46545	2750	2	voucher	voucher	NN
46545	2750	3	is	be	VBZ
46545	2750	4	provided	provide	VBN
46545	2750	5	and	and	CC
46545	2750	6	properly	properly	RB
46545	2750	7	registered	register	VBN
46545	2750	8	for	for	IN
46545	2750	9	every	every	DT
46545	2750	10	check	check	NN
46545	2750	11	issued	issue	VBN
46545	2750	12	,	,	,
46545	2750	13	insuring	insure	VBG
46545	2750	14	a	a	DT
46545	2750	15	receipt	receipt	NN
46545	2750	16	in	in	IN
46545	2750	17	proper	proper	JJ
46545	2750	18	form	form	NN
46545	2750	19	for	for	IN
46545	2750	20	every	every	DT
46545	2750	21	dollar	dollar	NN
46545	2750	22	paid	pay	VBD
46545	2750	23	out	out	RP
46545	2750	24	.	.	.
46545	2751	1	When	when	WRB
46545	2751	2	properly	properly	RB
46545	2751	3	handled	handle	VBN
46545	2751	4	,	,	,
46545	2751	5	the	the	DT
46545	2751	6	voucher	voucher	NN
46545	2751	7	system	system	NN
46545	2751	8	does	do	VBZ
46545	2751	9	away	away	RB
46545	2751	10	with	with	IN
46545	2751	11	the	the	DT
46545	2751	12	purchase	purchase	NN
46545	2751	13	ledger	ledger	NNP
46545	2751	14	,	,	,
46545	2751	15	no	no	DT
46545	2751	16	ledger	ledger	JJ
46545	2751	17	accounts	account	VBZ
46545	2751	18	with	with	IN
46545	2751	19	creditors	creditor	NNS
46545	2751	20	being	be	VBG
46545	2751	21	necessary	necessary	JJ
46545	2751	22	.	.	.
46545	2752	1	The	the	DT
46545	2752	2	register	register	NN
46545	2752	3	in	in	IN
46545	2752	4	connection	connection	NN
46545	2752	5	with	with	IN
46545	2752	6	a	a	DT
46545	2752	7	file	file	NN
46545	2752	8	of	of	IN
46545	2752	9	unpaid	unpaid	JJ
46545	2752	10	vouchers	voucher	NNS
46545	2752	11	,	,	,
46545	2752	12	furnished	furnish	VBD
46545	2752	13	a	a	DT
46545	2752	14	complete	complete	JJ
46545	2752	15	record	record	NN
46545	2752	16	of	of	IN
46545	2752	17	each	each	DT
46545	2752	18	individual	individual	JJ
46545	2752	19	creditor	creditor	NN
46545	2752	20	's	's	POS
46545	2752	21	account	account	NN
46545	2752	22	.	.	.
46545	2753	1	At	at	IN
46545	2753	2	the	the	DT
46545	2753	3	same	same	JJ
46545	2753	4	time	time	NN
46545	2753	5	,	,	,
46545	2753	6	a	a	DT
46545	2753	7	controlling	control	VBG
46545	2753	8	account	account	NN
46545	2753	9	is	be	VBZ
46545	2753	10	provided	provide	VBN
46545	2753	11	,	,	,
46545	2753	12	which	which	WDT
46545	2753	13	exhibits	exhibit	VBZ
46545	2753	14	the	the	DT
46545	2753	15	total	total	NN
46545	2753	16	of	of	IN
46545	2753	17	outstanding	outstanding	JJ
46545	2753	18	accounts	account	NNS
46545	2753	19	,	,	,
46545	2753	20	and	and	CC
46545	2753	21	balances	balance	NNS
46545	2753	22	with	with	IN
46545	2753	23	the	the	DT
46545	2753	24	voucher	voucher	NN
46545	2753	25	register	register	VB
46545	2753	26	.	.	.
46545	2754	1	To	to	TO
46545	2754	2	furnish	furnish	VB
46545	2754	3	representative	representative	JJ
46545	2754	4	illustrations	illustration	NNS
46545	2754	5	,	,	,
46545	2754	6	we	-PRON-	PRP
46545	2754	7	show	show	VBP
46545	2754	8	several	several	JJ
46545	2754	9	forms	form	NNS
46545	2754	10	of	of	IN
46545	2754	11	voucher	voucher	NN
46545	2754	12	registers	register	NNS
46545	2754	13	,	,	,
46545	2754	14	which	which	WDT
46545	2754	15	exhibit	exhibit	VBP
46545	2754	16	the	the	DT
46545	2754	17	special	special	JJ
46545	2754	18	features	feature	NNS
46545	2754	19	usually	usually	RB
46545	2754	20	found	find	VBN
46545	2754	21	in	in	IN
46545	2754	22	such	such	JJ
46545	2754	23	records	record	NNS
46545	2754	24	.	.	.
46545	2755	1	These	these	DT
46545	2755	2	may	may	MD
46545	2755	3	be	be	VB
46545	2755	4	used	use	VBN
46545	2755	5	as	as	IN
46545	2755	6	guides	guide	NNS
46545	2755	7	in	in	IN
46545	2755	8	designing	design	VBG
46545	2755	9	registers	register	NNS
46545	2755	10	for	for	IN
46545	2755	11	any	any	DT
46545	2755	12	business	business	NN
46545	2755	13	.	.	.
46545	2756	1	Figs	fig	NNS
46545	2756	2	.	.	.
46545	2757	1	10	10	CD
46545	2757	2	and	and	CC
46545	2757	3	11	11	CD
46545	2757	4	show	show	NN
46545	2757	5	forms	form	NNS
46545	2757	6	identical	identical	JJ
46545	2757	7	in	in	IN
46545	2757	8	general	general	JJ
46545	2757	9	arrangement	arrangement	NN
46545	2757	10	,	,	,
46545	2757	11	except	except	IN
46545	2757	12	that	that	IN
46545	2757	13	one	one	NN
46545	2757	14	is	be	VBZ
46545	2757	15	designed	design	VBN
46545	2757	16	for	for	IN
46545	2757	17	a	a	DT
46545	2757	18	mercantile	mercantile	NN
46545	2757	19	business	business	NN
46545	2757	20	,	,	,
46545	2757	21	while	while	IN
46545	2757	22	the	the	DT
46545	2757	23	other	other	JJ
46545	2757	24	is	be	VBZ
46545	2757	25	intended	intend	VBN
46545	2757	26	for	for	IN
46545	2757	27	a	a	DT
46545	2757	28	manufacturing	manufacturing	NN
46545	2757	29	establishment	establishment	NN
46545	2757	30	.	.	.
46545	2758	1	The	the	DT
46545	2758	2	columns	column	NNS
46545	2758	3	beginning	begin	VBG
46545	2758	4	at	at	IN
46545	2758	5	the	the	DT
46545	2758	6	extreme	extreme	JJ
46545	2758	7	left	left	NN
46545	2758	8	are	be	VBP
46545	2758	9	as	as	IN
46545	2758	10	follows	follow	VBZ
46545	2758	11	:	:	:
46545	2758	12	_	_	NNP
46545	2758	13	Date	Date	NNP
46545	2758	14	Entered	Entered	NNP
46545	2758	15	_	_	NNP
46545	2758	16	,	,	,
46545	2758	17	_	_	NNP
46545	2758	18	Voucher	Voucher	NNP
46545	2758	19	Number	Number	NNP
46545	2758	20	_	_	NNP
46545	2758	21	,	,	,
46545	2758	22	_	_	NNP
46545	2758	23	Name	Name	NNP
46545	2758	24	of	of	IN
46545	2758	25	Payee	Payee	NNP
46545	2758	26	_	_	NNP
46545	2758	27	and	and	CC
46545	2758	28	nature	nature	NN
46545	2758	29	of	of	IN
46545	2758	30	account	account	NN
46545	2758	31	,	,	,
46545	2758	32	_	_	NNP
46545	2758	33	Date	Date	NNP
46545	2758	34	of	of	IN
46545	2758	35	Invoice	Invoice	NNP
46545	2758	36	_	_	NNP
46545	2758	37	,	,	,
46545	2758	38	_	_	NNP
46545	2758	39	Vouchers	Vouchers	NNP
46545	2758	40	Payable	Payable	NNP
46545	2758	41	_	_	NNP
46545	2758	42	(	(	-LRB-
46545	2758	43	the	the	DT
46545	2758	44	total	total	NN
46545	2758	45	)	)	-RRB-
46545	2758	46	,	,	,
46545	2758	47	and	and	CC
46545	2758	48	_	_	NNP
46545	2758	49	Date	Date	NNP
46545	2758	50	Due	Due	NNP
46545	2758	51	_	_	NNP
46545	2758	52	.	.	.
46545	2759	1	The	the	DT
46545	2759	2	columns	column	NNS
46545	2759	3	following	follow	VBG
46545	2759	4	are	be	VBP
46545	2759	5	for	for	IN
46545	2759	6	distribution	distribution	NN
46545	2759	7	of	of	IN
46545	2759	8	the	the	DT
46545	2759	9	total	total	NN
46545	2759	10	to	to	IN
46545	2759	11	the	the	DT
46545	2759	12	different	different	JJ
46545	2759	13	accounts	account	NNS
46545	2759	14	.	.	.
46545	2760	1	Columns	column	NNS
46545	2760	2	are	be	VBP
46545	2760	3	provided	provide	VBN
46545	2760	4	for	for	IN
46545	2760	5	those	those	DT
46545	2760	6	accounts	account	NNS
46545	2760	7	in	in	IN
46545	2760	8	each	each	DT
46545	2760	9	group	group	NN
46545	2760	10	to	to	TO
46545	2760	11	which	which	WDT
46545	2760	12	most	most	JJS
46545	2760	13	frequent	frequent	JJ
46545	2760	14	charges	charge	NNS
46545	2760	15	are	be	VBP
46545	2760	16	made	make	VBN
46545	2760	17	.	.	.
46545	2761	1	The	the	DT
46545	2761	2	amounts	amount	NNS
46545	2761	3	of	of	IN
46545	2761	4	the	the	DT
46545	2761	5	vouchers	voucher	NNS
46545	2761	6	are	be	VBP
46545	2761	7	extended	extend	VBN
46545	2761	8	in	in	IN
46545	2761	9	these	these	DT
46545	2761	10	columns	column	NNS
46545	2761	11	and	and	CC
46545	2761	12	footings	footing	NNS
46545	2761	13	carried	carry	VBN
46545	2761	14	forward	forward	RB
46545	2761	15	to	to	IN
46545	2761	16	the	the	DT
46545	2761	17	end	end	NN
46545	2761	18	of	of	IN
46545	2761	19	the	the	DT
46545	2761	20	month	month	NN
46545	2761	21	.	.	.
46545	2762	1	In	in	IN
46545	2762	2	every	every	DT
46545	2762	3	business	business	NN
46545	2762	4	there	there	EX
46545	2762	5	are	be	VBP
46545	2762	6	certain	certain	JJ
46545	2762	7	expense	expense	NN
46545	2762	8	accounts	account	NNS
46545	2762	9	to	to	TO
46545	2762	10	which	which	WDT
46545	2762	11	charges	charge	NNS
46545	2762	12	are	be	VBP
46545	2762	13	infrequent	infrequent	JJ
46545	2762	14	,	,	,
46545	2762	15	not	not	RB
46545	2762	16	more	more	JJR
46545	2762	17	than	than	IN
46545	2762	18	one	one	CD
46545	2762	19	charge	charge	NN
46545	2762	20	a	a	DT
46545	2762	21	month	month	NN
46545	2762	22	,	,	,
46545	2762	23	and	and	CC
46545	2762	24	in	in	IN
46545	2762	25	some	some	DT
46545	2762	26	cases	case	NNS
46545	2762	27	one	one	CD
46545	2762	28	or	or	CC
46545	2762	29	two	two	CD
46545	2762	30	in	in	IN
46545	2762	31	a	a	DT
46545	2762	32	year	year	NN
46545	2762	33	.	.	.
46545	2763	1	Examples	example	NNS
46545	2763	2	of	of	IN
46545	2763	3	these	these	DT
46545	2763	4	accounts	account	NNS
46545	2763	5	are	be	VBP
46545	2763	6	insurance	insurance	NN
46545	2763	7	,	,	,
46545	2763	8	taxes	taxis	NNS
46545	2763	9	,	,	,
46545	2763	10	rent	rent	NN
46545	2763	11	,	,	,
46545	2763	12	etc	etc	FW
46545	2763	13	.	.	.
46545	2764	1	To	to	TO
46545	2764	2	add	add	VB
46545	2764	3	columns	column	NNS
46545	2764	4	to	to	IN
46545	2764	5	an	an	DT
46545	2764	6	already	already	RB
46545	2764	7	large	large	JJ
46545	2764	8	voucher	voucher	NN
46545	2764	9	register	register	VB
46545	2764	10	for	for	IN
46545	2764	11	the	the	DT
46545	2764	12	accommodation	accommodation	NN
46545	2764	13	of	of	IN
46545	2764	14	these	these	DT
46545	2764	15	few	few	JJ
46545	2764	16	items	item	NNS
46545	2764	17	is	be	VBZ
46545	2764	18	impractical	impractical	JJ
46545	2764	19	,	,	,
46545	2764	20	hence	hence	RB
46545	2764	21	the	the	DT
46545	2764	22	Sundries	sundrie	NNS
46545	2764	23	column	column	NN
46545	2764	24	is	be	VBZ
46545	2764	25	provided	provide	VBN
46545	2764	26	for	for	IN
46545	2764	27	charges	charge	NNS
46545	2764	28	to	to	IN
46545	2764	29	accounts	account	NNS
46545	2764	30	for	for	IN
46545	2764	31	which	which	WDT
46545	2764	32	special	special	JJ
46545	2764	33	columns	column	NNS
46545	2764	34	are	be	VBP
46545	2764	35	not	not	RB
46545	2764	36	provided	provide	VBN
46545	2764	37	.	.	.
46545	2765	1	Space	space	NN
46545	2765	2	is	be	VBZ
46545	2765	3	allowed	allow	VBN
46545	2765	4	for	for	IN
46545	2765	5	entering	enter	VBG
46545	2765	6	the	the	DT
46545	2765	7	names	name	NNS
46545	2765	8	of	of	IN
46545	2765	9	the	the	DT
46545	2765	10	accounts	account	NNS
46545	2765	11	,	,	,
46545	2765	12	and	and	CC
46545	2765	13	each	each	DT
46545	2765	14	item	item	NN
46545	2765	15	is	be	VBZ
46545	2765	16	posted	post	VBN
46545	2765	17	direct	direct	RB
46545	2765	18	to	to	IN
46545	2765	19	the	the	DT
46545	2765	20	ledger	ledger	NNP
46545	2765	21	account	account	NN
46545	2765	22	.	.	.
46545	2766	1	[	[	-LRB-
46545	2766	2	Illustration	illustration	NN
46545	2766	3	:	:	:
46545	2766	4	Fig	Fig	NNP
46545	2766	5	.	.	.
46545	2767	1	10	10	LS
46545	2767	2	]	]	-RRB-
46545	2767	3	[	[	-LRB-
46545	2767	4	Illustration	illustration	NN
46545	2767	5	:	:	:
46545	2767	6	Fig	Fig	NNP
46545	2767	7	.	.	.
46545	2768	1	11	11	LS
46545	2768	2	]	]	-RRB-
46545	2768	3	[	[	-LRB-
46545	2768	4	Illustration	illustration	NN
46545	2768	5	:	:	:
46545	2768	6	Fig	Fig	NNP
46545	2768	7	.	.	.
46545	2769	1	12	12	CD
46545	2769	2	]	]	-RRB-
46545	2769	3	[	[	-LRB-
46545	2769	4	Illustration	illustration	NN
46545	2769	5	:	:	:
46545	2769	6	Fig	Fig	NNP
46545	2769	7	.	.	.
46545	2770	1	13	13	LS
46545	2770	2	]	]	-RRB-
46545	2770	3	Typical	typical	JJ
46545	2770	4	Forms	form	NNS
46545	2770	5	of	of	IN
46545	2770	6	Voucher	Voucher	NNP
46545	2770	7	Registers	Registers	NNP
46545	2770	8	[	[	-LRB-
46545	2770	9	Illustration	illustration	NN
46545	2770	10	:	:	:
46545	2770	11	Designed	design	VBN
46545	2770	12	for	for	IN
46545	2770	13	Use	Use	NNP
46545	2770	14	in	in	IN
46545	2770	15	Different	Different	NNP
46545	2770	16	Businesses	Businesses	NNPS
46545	2770	17	]	]	-RRB-
46545	2770	18	The	the	DT
46545	2770	19	form	form	NN
46545	2770	20	of	of	IN
46545	2770	21	voucher	voucher	NN
46545	2770	22	register	register	NN
46545	2770	23	illustrated	illustrate	VBN
46545	2770	24	in	in	IN
46545	2770	25	Fig	Fig	NNP
46545	2770	26	.	.	.
46545	2771	1	12	12	CD
46545	2771	2	is	be	VBZ
46545	2771	3	designed	design	VBN
46545	2771	4	for	for	IN
46545	2771	5	use	use	NN
46545	2771	6	where	where	WRB
46545	2771	7	a	a	DT
46545	2771	8	complete	complete	JJ
46545	2771	9	voucher	voucher	NN
46545	2771	10	system	system	NN
46545	2771	11	,	,	,
46545	2771	12	including	include	VBG
46545	2771	13	the	the	DT
46545	2771	14	use	use	NN
46545	2771	15	of	of	IN
46545	2771	16	journal	journal	NN
46545	2771	17	vouchers	voucher	NNS
46545	2771	18	,	,	,
46545	2771	19	is	be	VBZ
46545	2771	20	maintained	maintain	VBN
46545	2771	21	.	.	.
46545	2772	1	The	the	DT
46545	2772	2	special	special	JJ
46545	2772	3	feature	feature	NN
46545	2772	4	of	of	IN
46545	2772	5	this	this	DT
46545	2772	6	form	form	NN
46545	2772	7	is	be	VBZ
46545	2772	8	the	the	DT
46545	2772	9	addition	addition	NN
46545	2772	10	of	of	IN
46545	2772	11	several	several	JJ
46545	2772	12	columns	column	NNS
46545	2772	13	for	for	IN
46545	2772	14	credit	credit	NN
46545	2772	15	accounts	account	NNS
46545	2772	16	.	.	.
46545	2773	1	Space	space	NN
46545	2773	2	is	be	VBZ
46545	2773	3	provided	provide	VBN
46545	2773	4	for	for	IN
46545	2773	5	entering	enter	VBG
46545	2773	6	the	the	DT
46545	2773	7	names	name	NNS
46545	2773	8	of	of	IN
46545	2773	9	the	the	DT
46545	2773	10	accounts	account	NNS
46545	2773	11	to	to	TO
46545	2773	12	be	be	VB
46545	2773	13	credited	credit	VBN
46545	2773	14	,	,	,
46545	2773	15	the	the	DT
46545	2773	16	amounts	amount	NNS
46545	2773	17	being	be	VBG
46545	2773	18	carried	carry	VBN
46545	2773	19	to	to	IN
46545	2773	20	the	the	DT
46545	2773	21	proper	proper	JJ
46545	2773	22	ledger	ledger	JJ
46545	2773	23	columns	column	NNS
46545	2773	24	.	.	.
46545	2774	1	This	this	DT
46545	2774	2	makes	make	VBZ
46545	2774	3	it	-PRON-	PRP
46545	2774	4	possible	possible	JJ
46545	2774	5	to	to	TO
46545	2774	6	enter	enter	VB
46545	2774	7	any	any	DT
46545	2774	8	journal	journal	NN
46545	2774	9	voucher	voucher	NN
46545	2774	10	,	,	,
46545	2774	11	and	and	CC
46545	2774	12	since	since	IN
46545	2774	13	full	full	JJ
46545	2774	14	particulars	particular	NNS
46545	2774	15	are	be	VBP
46545	2774	16	shown	show	VBN
46545	2774	17	in	in	IN
46545	2774	18	the	the	DT
46545	2774	19	voucher	voucher	NN
46545	2774	20	itself	-PRON-	PRP
46545	2774	21	,	,	,
46545	2774	22	no	no	DT
46545	2774	23	explanations	explanation	NNS
46545	2774	24	are	be	VBP
46545	2774	25	required	require	VBN
46545	2774	26	in	in	IN
46545	2774	27	the	the	DT
46545	2774	28	register	register	NN
46545	2774	29	.	.	.
46545	2775	1	At	at	IN
46545	2775	2	the	the	DT
46545	2775	3	right	right	NN
46545	2775	4	of	of	IN
46545	2775	5	these	these	DT
46545	2775	6	forms	form	NNS
46545	2775	7	are	be	VBP
46545	2775	8	columns	column	NNS
46545	2775	9	for	for	IN
46545	2775	10	recording	record	VBG
46545	2775	11	particulars	particular	NNS
46545	2775	12	of	of	IN
46545	2775	13	settlement	settlement	NN
46545	2775	14	.	.	.
46545	2776	1	A	a	DT
46545	2776	2	column	column	NN
46545	2776	3	headed	head	VBD
46545	2776	4	_	_	NNP
46545	2776	5	Unpaid	Unpaid	NNP
46545	2776	6	Vouchers	Vouchers	NNP
46545	2776	7	_	_	NNP
46545	2776	8	will	will	MD
46545	2776	9	also	also	RB
46545	2776	10	be	be	VB
46545	2776	11	noted	note	VBN
46545	2776	12	.	.	.
46545	2777	1	On	on	IN
46545	2777	2	the	the	DT
46545	2777	3	last	last	JJ
46545	2777	4	day	day	NN
46545	2777	5	of	of	IN
46545	2777	6	the	the	DT
46545	2777	7	month	month	NN
46545	2777	8	,	,	,
46545	2777	9	when	when	WRB
46545	2777	10	all	all	DT
46545	2777	11	items	item	NNS
46545	2777	12	have	have	VBP
46545	2777	13	been	be	VBN
46545	2777	14	entered	enter	VBN
46545	2777	15	,	,	,
46545	2777	16	the	the	DT
46545	2777	17	amounts	amount	NNS
46545	2777	18	of	of	IN
46545	2777	19	all	all	DT
46545	2777	20	unpaid	unpaid	JJ
46545	2777	21	vouchers	voucher	NNS
46545	2777	22	are	be	VBP
46545	2777	23	extended	extend	VBN
46545	2777	24	in	in	IN
46545	2777	25	this	this	DT
46545	2777	26	column	column	NN
46545	2777	27	,	,	,
46545	2777	28	and	and	CC
46545	2777	29	the	the	DT
46545	2777	30	total	total	NN
46545	2777	31	is	be	VBZ
46545	2777	32	carried	carry	VBN
46545	2777	33	forward	forward	RB
46545	2777	34	to	to	IN
46545	2777	35	the	the	DT
46545	2777	36	next	next	JJ
46545	2777	37	month	month	NN
46545	2777	38	's	's	POS
46545	2777	39	sheet	sheet	NN
46545	2777	40	,	,	,
46545	2777	41	where	where	WRB
46545	2777	42	it	-PRON-	PRP
46545	2777	43	is	be	VBZ
46545	2777	44	entered	enter	VBN
46545	2777	45	in	in	IN
46545	2777	46	the	the	DT
46545	2777	47	_	_	NNP
46545	2777	48	vouchers	voucher	NNS
46545	2777	49	payable	payable	JJ
46545	2777	50	_	_	NNP
46545	2777	51	column	column	NN
46545	2777	52	.	.	.
46545	2778	1	When	when	WRB
46545	2778	2	these	these	DT
46545	2778	3	vouchers	voucher	NNS
46545	2778	4	are	be	VBP
46545	2778	5	paid	pay	VBN
46545	2778	6	,	,	,
46545	2778	7	particulars	particular	NNS
46545	2778	8	of	of	IN
46545	2778	9	payment	payment	NN
46545	2778	10	are	be	VBP
46545	2778	11	entered	enter	VBN
46545	2778	12	on	on	IN
46545	2778	13	the	the	DT
46545	2778	14	sheets	sheet	NNS
46545	2778	15	containing	contain	VBG
46545	2778	16	the	the	DT
46545	2778	17	original	original	JJ
46545	2778	18	record	record	NN
46545	2778	19	;	;	:
46545	2778	20	as	as	IN
46545	2778	21	would	would	MD
46545	2778	22	have	have	VB
46545	2778	23	been	be	VBN
46545	2778	24	done	do	VBN
46545	2778	25	if	if	IN
46545	2778	26	they	-PRON-	PRP
46545	2778	27	were	be	VBD
46545	2778	28	paid	pay	VBN
46545	2778	29	in	in	IN
46545	2778	30	the	the	DT
46545	2778	31	month	month	NN
46545	2778	32	in	in	IN
46545	2778	33	which	which	WDT
46545	2778	34	they	-PRON-	PRP
46545	2778	35	were	be	VBD
46545	2778	36	entered	enter	VBN
46545	2778	37	.	.	.
46545	2779	1	The	the	DT
46545	2779	2	footings	footing	NNS
46545	2779	3	of	of	IN
46545	2779	4	all	all	DT
46545	2779	5	columns	column	NNS
46545	2779	6	are	be	VBP
46545	2779	7	carried	carry	VBN
46545	2779	8	forward	forward	RB
46545	2779	9	to	to	IN
46545	2779	10	the	the	DT
46545	2779	11	end	end	NN
46545	2779	12	of	of	IN
46545	2779	13	the	the	DT
46545	2779	14	month	month	NN
46545	2779	15	,	,	,
46545	2779	16	when	when	WRB
46545	2779	17	the	the	DT
46545	2779	18	totals	total	NNS
46545	2779	19	of	of	IN
46545	2779	20	all	all	DT
46545	2779	21	distribution	distribution	NN
46545	2779	22	columns	column	NNS
46545	2779	23	,	,	,
46545	2779	24	excepting	except	VBG
46545	2779	25	sundries	sundrie	NNS
46545	2779	26	,	,	,
46545	2779	27	are	be	VBP
46545	2779	28	posted	post	VBN
46545	2779	29	to	to	IN
46545	2779	30	the	the	DT
46545	2779	31	debit	debit	NN
46545	2779	32	of	of	IN
46545	2779	33	the	the	DT
46545	2779	34	corresponding	corresponding	JJ
46545	2779	35	ledger	ledger	JJ
46545	2779	36	accounts	account	NNS
46545	2779	37	.	.	.
46545	2780	1	The	the	DT
46545	2780	2	footing	footing	NN
46545	2780	3	of	of	IN
46545	2780	4	the	the	DT
46545	2780	5	_	_	NNP
46545	2780	6	vouchers	voucher	NNS
46545	2780	7	payable	payable	JJ
46545	2780	8	_	_	NNP
46545	2780	9	column	column	NN
46545	2780	10	,	,	,
46545	2780	11	less	less	RBR
46545	2780	12	unpaid	unpaid	JJ
46545	2780	13	amount	amount	NN
46545	2780	14	brought	bring	VBN
46545	2780	15	forward	forward	RB
46545	2780	16	,	,	,
46545	2780	17	must	must	MD
46545	2780	18	agree	agree	VB
46545	2780	19	with	with	IN
46545	2780	20	the	the	DT
46545	2780	21	total	total	JJ
46545	2780	22	footings	footing	NNS
46545	2780	23	of	of	IN
46545	2780	24	all	all	DT
46545	2780	25	distribution	distribution	NN
46545	2780	26	columns	column	NNS
46545	2780	27	,	,	,
46545	2780	28	since	since	IN
46545	2780	29	it	-PRON-	PRP
46545	2780	30	represents	represent	VBZ
46545	2780	31	the	the	DT
46545	2780	32	total	total	NN
46545	2780	33	of	of	IN
46545	2780	34	all	all	DT
46545	2780	35	vouchers	voucher	NNS
46545	2780	36	registered	register	VBN
46545	2780	37	.	.	.
46545	2781	1	The	the	DT
46545	2781	2	net	net	JJ
46545	2781	3	amount	amount	NN
46545	2781	4	,	,	,
46545	2781	5	that	that	RB
46545	2781	6	is	is	RB
46545	2781	7	,	,	,
46545	2781	8	the	the	DT
46545	2781	9	footing	footing	NN
46545	2781	10	of	of	IN
46545	2781	11	the	the	DT
46545	2781	12	_	_	NNP
46545	2781	13	vouchers	voucher	NNS
46545	2781	14	payable	payable	JJ
46545	2781	15	_	_	NNP
46545	2781	16	column	column	NN
46545	2781	17	,	,	,
46545	2781	18	less	less	RBR
46545	2781	19	the	the	DT
46545	2781	20	amount	amount	NN
46545	2781	21	of	of	IN
46545	2781	22	unpaid	unpaid	JJ
46545	2781	23	vouchers	voucher	NNS
46545	2781	24	brought	bring	VBN
46545	2781	25	forward	forward	RB
46545	2781	26	,	,	,
46545	2781	27	is	be	VBZ
46545	2781	28	posted	post	VBN
46545	2781	29	to	to	IN
46545	2781	30	the	the	DT
46545	2781	31	credit	credit	NN
46545	2781	32	of	of	IN
46545	2781	33	a	a	DT
46545	2781	34	vouchers	voucher	NNS
46545	2781	35	payable	payable	JJ
46545	2781	36	account	account	NN
46545	2781	37	.	.	.
46545	2782	1	On	on	IN
46545	2782	2	the	the	DT
46545	2782	3	credit	credit	NN
46545	2782	4	side	side	NN
46545	2782	5	of	of	IN
46545	2782	6	the	the	DT
46545	2782	7	cash	cash	NN
46545	2782	8	book	book	NN
46545	2782	9	,	,	,
46545	2782	10	two	two	CD
46545	2782	11	columns	column	NNS
46545	2782	12	headed	head	VBD
46545	2782	13	_	_	NNP
46545	2782	14	Vouchers	Vouchers	NNP
46545	2782	15	Payable	Payable	NNP
46545	2782	16	_	_	NNP
46545	2782	17	are	be	VBP
46545	2782	18	provided	provide	VBN
46545	2782	19	for	for	IN
46545	2782	20	the	the	DT
46545	2782	21	entry	entry	NN
46545	2782	22	of	of	IN
46545	2782	23	payments	payment	NNS
46545	2782	24	.	.	.
46545	2783	1	One	one	CD
46545	2783	2	column	column	NN
46545	2783	3	is	be	VBZ
46545	2783	4	headed	head	VBN
46545	2783	5	Discount	Discount	NNP
46545	2783	6	and	and	CC
46545	2783	7	the	the	DT
46545	2783	8	other	other	JJ
46545	2783	9	_	_	NNP
46545	2783	10	Amount	Amount	NNP
46545	2783	11	of	of	IN
46545	2783	12	Check	Check	NNP
46545	2783	13	_	_	NNP
46545	2783	14	,	,	,
46545	2783	15	the	the	DT
46545	2783	16	discount	discount	NN
46545	2783	17	column	column	NN
46545	2783	18	being	be	VBG
46545	2783	19	a	a	DT
46545	2783	20	memorandum	memorandum	NN
46545	2783	21	only	only	RB
46545	2783	22	.	.	.
46545	2784	1	At	at	IN
46545	2784	2	the	the	DT
46545	2784	3	end	end	NN
46545	2784	4	of	of	IN
46545	2784	5	the	the	DT
46545	2784	6	month	month	NN
46545	2784	7	the	the	DT
46545	2784	8	total	total	NN
46545	2784	9	of	of	IN
46545	2784	10	these	these	DT
46545	2784	11	columns	column	NNS
46545	2784	12	is	be	VBZ
46545	2784	13	posted	post	VBN
46545	2784	14	to	to	IN
46545	2784	15	the	the	DT
46545	2784	16	debit	debit	NN
46545	2784	17	of	of	IN
46545	2784	18	the	the	DT
46545	2784	19	vouchers	voucher	NNS
46545	2784	20	payable	payable	JJ
46545	2784	21	account	account	NN
46545	2784	22	,	,	,
46545	2784	23	the	the	DT
46545	2784	24	controlling	control	VBG
46545	2784	25	account	account	NN
46545	2784	26	of	of	IN
46545	2784	27	the	the	DT
46545	2784	28	voucher	voucher	NN
46545	2784	29	register	register	VBP
46545	2784	30	.	.	.
46545	2785	1	When	when	WRB
46545	2785	2	the	the	DT
46545	2785	3	footing	footing	NN
46545	2785	4	of	of	IN
46545	2785	5	_	_	NNP
46545	2785	6	unpaid	unpaid	JJ
46545	2785	7	vouchers	voucher	NNS
46545	2785	8	_	_	NNP
46545	2785	9	is	be	VBZ
46545	2785	10	brought	bring	VBN
46545	2785	11	forward	forward	RB
46545	2785	12	at	at	IN
46545	2785	13	the	the	DT
46545	2785	14	end	end	NN
46545	2785	15	of	of	IN
46545	2785	16	the	the	DT
46545	2785	17	month	month	NN
46545	2785	18	,	,	,
46545	2785	19	it	-PRON-	PRP
46545	2785	20	should	should	MD
46545	2785	21	agree	agree	VB
46545	2785	22	with	with	IN
46545	2785	23	the	the	DT
46545	2785	24	balance	balance	NN
46545	2785	25	of	of	IN
46545	2785	26	the	the	DT
46545	2785	27	vouchers	voucher	NNS
46545	2785	28	payable	payable	JJ
46545	2785	29	account	account	NN
46545	2785	30	.	.	.
46545	2786	1	Another	another	DT
46545	2786	2	method	method	NN
46545	2786	3	of	of	IN
46545	2786	4	handling	handle	VBG
46545	2786	5	unpaid	unpaid	JJ
46545	2786	6	vouchers	voucher	NNS
46545	2786	7	is	be	VBZ
46545	2786	8	to	to	TO
46545	2786	9	provide	provide	VB
46545	2786	10	both	both	DT
46545	2786	11	_	_	NNP
46545	2786	12	debit	debit	NN
46545	2786	13	_	_	NNP
46545	2786	14	and	and	CC
46545	2786	15	_	_	NNP
46545	2786	16	credit	credit	NN
46545	2786	17	_	_	NNP
46545	2786	18	columns	column	NNS
46545	2786	19	on	on	IN
46545	2786	20	the	the	DT
46545	2786	21	voucher	voucher	NN
46545	2786	22	register	register	NN
46545	2786	23	,	,	,
46545	2786	24	headed	head	VBD
46545	2786	25	_	_	NNP
46545	2786	26	Suspense	Suspense	NNP
46545	2786	27	Accounts	Accounts	NNPS
46545	2786	28	_	_	NNP
46545	2786	29	,	,	,
46545	2786	30	as	as	IN
46545	2786	31	shown	show	VBN
46545	2786	32	in	in	IN
46545	2786	33	Fig	Fig	NNP
46545	2786	34	.	.	.
46545	2787	1	13	13	CD
46545	2787	2	.	.	.
46545	2788	1	All	all	DT
46545	2788	2	unpaid	unpaid	JJ
46545	2788	3	vouchers	voucher	NNS
46545	2788	4	are	be	VBP
46545	2788	5	carried	carry	VBN
46545	2788	6	to	to	IN
46545	2788	7	the	the	DT
46545	2788	8	credit	credit	NN
46545	2788	9	column	column	NN
46545	2788	10	at	at	IN
46545	2788	11	the	the	DT
46545	2788	12	end	end	NN
46545	2788	13	of	of	IN
46545	2788	14	the	the	DT
46545	2788	15	month	month	NN
46545	2788	16	,	,	,
46545	2788	17	and	and	CC
46545	2788	18	when	when	WRB
46545	2788	19	paid	pay	VBD
46545	2788	20	the	the	DT
46545	2788	21	entry	entry	NN
46545	2788	22	is	be	VBZ
46545	2788	23	made	make	VBN
46545	2788	24	in	in	IN
46545	2788	25	the	the	DT
46545	2788	26	debit	debit	NN
46545	2788	27	column	column	NN
46545	2788	28	.	.	.
46545	2789	1	Footings	footing	NNS
46545	2789	2	of	of	IN
46545	2789	3	the	the	DT
46545	2789	4	suspense	suspense	NN
46545	2789	5	columns	column	NNS
46545	2789	6	are	be	VBP
46545	2789	7	carried	carry	VBN
46545	2789	8	forward	forward	RB
46545	2789	9	in	in	IN
46545	2789	10	pencil	pencil	NN
46545	2789	11	,	,	,
46545	2789	12	for	for	IN
46545	2789	13	,	,	,
46545	2789	14	when	when	WRB
46545	2789	15	all	all	DT
46545	2789	16	amounts	amount	VBZ
46545	2789	17	on	on	IN
46545	2789	18	one	one	CD
46545	2789	19	sheet	sheet	NN
46545	2789	20	have	have	VBP
46545	2789	21	been	be	VBN
46545	2789	22	paid	pay	VBN
46545	2789	23	,	,	,
46545	2789	24	those	those	DT
46545	2789	25	items	item	NNS
46545	2789	26	need	need	VBP
46545	2789	27	not	not	RB
46545	2789	28	be	be	VB
46545	2789	29	considered	consider	VBN
46545	2789	30	in	in	IN
46545	2789	31	obtaining	obtain	VBG
46545	2789	32	the	the	DT
46545	2789	33	balance	balance	NN
46545	2789	34	.	.	.
46545	2790	1	One	one	CD
46545	2790	2	advantage	advantage	NN
46545	2790	3	claimed	claim	VBD
46545	2790	4	for	for	IN
46545	2790	5	this	this	DT
46545	2790	6	method	method	NN
46545	2790	7	is	be	VBZ
46545	2790	8	that	that	IN
46545	2790	9	it	-PRON-	PRP
46545	2790	10	keeps	keep	VBZ
46545	2790	11	the	the	DT
46545	2790	12	_	_	NNP
46545	2790	13	vouchers	voucher	NNS
46545	2790	14	payable	payable	JJ
46545	2790	15	_	_	NNP
46545	2790	16	column	column	NN
46545	2790	17	free	free	JJ
46545	2790	18	of	of	IN
46545	2790	19	all	all	DT
46545	2790	20	but	but	CC
46545	2790	21	current	current	JJ
46545	2790	22	items	item	NNS
46545	2790	23	.	.	.
46545	2791	1	Another	another	DT
46545	2791	2	feature	feature	NN
46545	2791	3	of	of	IN
46545	2791	4	this	this	DT
46545	2791	5	form	form	NN
46545	2791	6	,	,	,
46545	2791	7	Fig	Fig	NNP
46545	2791	8	.	.	.
46545	2792	1	13	13	CD
46545	2792	2	,	,	,
46545	2792	3	is	be	VBZ
46545	2792	4	the	the	DT
46545	2792	5	absence	absence	NN
46545	2792	6	of	of	IN
46545	2792	7	a	a	DT
46545	2792	8	check	check	NN
46545	2792	9	number	number	NN
46545	2792	10	in	in	IN
46545	2792	11	the	the	DT
46545	2792	12	_	_	NNP
46545	2792	13	payment	payment	NN
46545	2792	14	_	_	NNP
46545	2792	15	column	column	NN
46545	2792	16	.	.	.
46545	2793	1	In	in	IN
46545	2793	2	this	this	DT
46545	2793	3	case	case	NN
46545	2793	4	,	,	,
46545	2793	5	a	a	DT
46545	2793	6	voucher	voucher	NN
46545	2793	7	check	check	NN
46545	2793	8	is	be	VBZ
46545	2793	9	used	use	VBN
46545	2793	10	,	,	,
46545	2793	11	which	which	WDT
46545	2793	12	necessitates	necessitate	NNS
46545	2793	13	but	but	CC
46545	2793	14	one	one	CD
46545	2793	15	series	series	NN
46545	2793	16	of	of	IN
46545	2793	17	numbers	number	NNS
46545	2793	18	.	.	.
46545	2794	1	When	when	WRB
46545	2794	2	bills	bill	NNS
46545	2794	3	are	be	VBP
46545	2794	4	audited	audit	VBN
46545	2794	5	,	,	,
46545	2794	6	the	the	DT
46545	2794	7	voucher	voucher	NN
46545	2794	8	checks	check	NNS
46545	2794	9	are	be	VBP
46545	2794	10	made	make	VBN
46545	2794	11	out	out	RP
46545	2794	12	and	and	CC
46545	2794	13	numbered	number	VBD
46545	2794	14	,	,	,
46545	2794	15	but	but	CC
46545	2794	16	the	the	DT
46545	2794	17	dates	date	NNS
46545	2794	18	are	be	VBP
46545	2794	19	omitted	omit	VBN
46545	2794	20	until	until	IN
46545	2794	21	payment	payment	NN
46545	2794	22	is	be	VBZ
46545	2794	23	made	make	VBN
46545	2794	24	,	,	,
46545	2794	25	when	when	WRB
46545	2794	26	they	-PRON-	PRP
46545	2794	27	are	be	VBP
46545	2794	28	entered	enter	VBN
46545	2794	29	with	with	IN
46545	2794	30	other	other	JJ
46545	2794	31	particulars	particular	NNS
46545	2794	32	under	under	IN
46545	2794	33	the	the	DT
46545	2794	34	head	head	NN
46545	2794	35	of	of	IN
46545	2794	36	_	_	NNP
46545	2794	37	Payments	Payments	NNP
46545	2794	38	_	_	NNP
46545	2794	39	.	.	.
46545	2795	1	An	an	DT
46545	2795	2	objection	objection	NN
46545	2795	3	is	be	VBZ
46545	2795	4	sometimes	sometimes	RB
46545	2795	5	made	make	VBN
46545	2795	6	that	that	DT
46545	2795	7	with	with	IN
46545	2795	8	the	the	DT
46545	2795	9	voucher	voucher	NN
46545	2795	10	system	system	NN
46545	2795	11	,	,	,
46545	2795	12	allowing	allow	VBG
46545	2795	13	but	but	CC
46545	2795	14	one	one	CD
46545	2795	15	line	line	NN
46545	2795	16	to	to	IN
46545	2795	17	an	an	DT
46545	2795	18	invoice	invoice	NN
46545	2795	19	,	,	,
46545	2795	20	no	no	DT
46545	2795	21	provision	provision	NN
46545	2795	22	is	be	VBZ
46545	2795	23	made	make	VBN
46545	2795	24	for	for	IN
46545	2795	25	partial	partial	JJ
46545	2795	26	payments	payment	NNS
46545	2795	27	.	.	.
46545	2796	1	This	this	DT
46545	2796	2	can	can	MD
46545	2796	3	be	be	VB
46545	2796	4	easily	easily	RB
46545	2796	5	overcome	overcome	VBN
46545	2796	6	with	with	IN
46545	2796	7	this	this	DT
46545	2796	8	form	form	NN
46545	2796	9	of	of	IN
46545	2796	10	register	register	NN
46545	2796	11	.	.	.
46545	2797	1	Any	any	DT
46545	2797	2	unpaid	unpaid	JJ
46545	2797	3	balance	balance	NN
46545	2797	4	of	of	IN
46545	2797	5	a	a	DT
46545	2797	6	current	current	JJ
46545	2797	7	item	item	NN
46545	2797	8	will	will	MD
46545	2797	9	be	be	VB
46545	2797	10	carried	carry	VBN
46545	2797	11	to	to	IN
46545	2797	12	the	the	DT
46545	2797	13	_	_	NNP
46545	2797	14	suspense	suspense	NN
46545	2797	15	_	_	NNP
46545	2797	16	column	column	NN
46545	2797	17	.	.	.
46545	2798	1	If	if	IN
46545	2798	2	further	further	JJ
46545	2798	3	partial	partial	JJ
46545	2798	4	payments	payment	NNS
46545	2798	5	are	be	VBP
46545	2798	6	likely	likely	JJ
46545	2798	7	to	to	TO
46545	2798	8	be	be	VB
46545	2798	9	made	make	VBN
46545	2798	10	,	,	,
46545	2798	11	the	the	DT
46545	2798	12	amount	amount	NN
46545	2798	13	should	should	MD
46545	2798	14	be	be	VB
46545	2798	15	entered	enter	VBN
46545	2798	16	in	in	IN
46545	2798	17	the	the	DT
46545	2798	18	_	_	NNP
46545	2798	19	credit	credit	NN
46545	2798	20	_	_	NNP
46545	2798	21	column	column	NN
46545	2798	22	and	and	CC
46545	2798	23	the	the	DT
46545	2798	24	name	name	NN
46545	2798	25	of	of	IN
46545	2798	26	the	the	DT
46545	2798	27	payee	payee	NN
46545	2798	28	in	in	IN
46545	2798	29	the	the	DT
46545	2798	30	_	_	NNP
46545	2798	31	remarks	remark	NNS
46545	2798	32	_	_	NNP
46545	2798	33	column	column	NN
46545	2798	34	.	.	.
46545	2799	1	Several	several	JJ
46545	2799	2	lines	line	NNS
46545	2799	3	should	should	MD
46545	2799	4	then	then	RB
46545	2799	5	be	be	VB
46545	2799	6	allowed	allow	VBN
46545	2799	7	for	for	IN
46545	2799	8	the	the	DT
46545	2799	9	account	account	NN
46545	2799	10	,	,	,
46545	2799	11	permitting	permit	VBG
46545	2799	12	the	the	DT
46545	2799	13	entry	entry	NN
46545	2799	14	of	of	IN
46545	2799	15	as	as	RB
46545	2799	16	many	many	JJ
46545	2799	17	separate	separate	JJ
46545	2799	18	payments	payment	NNS
46545	2799	19	.	.	.
46545	2800	1	When	when	WRB
46545	2800	2	all	all	DT
46545	2800	3	bills	bill	NNS
46545	2800	4	are	be	VBP
46545	2800	5	paid	pay	VBN
46545	2800	6	as	as	RB
46545	2800	7	soon	soon	RB
46545	2800	8	as	as	IN
46545	2800	9	audited	audited	JJ
46545	2800	10	,	,	,
46545	2800	11	taking	take	VBG
46545	2800	12	advantage	advantage	NN
46545	2800	13	of	of	IN
46545	2800	14	cash	cash	NN
46545	2800	15	discounts	discount	NNS
46545	2800	16	,	,	,
46545	2800	17	there	there	EX
46545	2800	18	is	be	VBZ
46545	2800	19	no	no	DT
46545	2800	20	necessity	necessity	NN
46545	2800	21	for	for	IN
46545	2800	22	columns	column	NNS
46545	2800	23	intended	intend	VBN
46545	2800	24	to	to	TO
46545	2800	25	care	care	VB
46545	2800	26	for	for	IN
46545	2800	27	suspense	suspense	NN
46545	2800	28	items	item	NNS
46545	2800	29	.	.	.
46545	2801	1	All	all	DT
46545	2801	2	vouchers	voucher	NNS
46545	2801	3	will	will	MD
46545	2801	4	be	be	VB
46545	2801	5	paid	pay	VBN
46545	2801	6	not	not	RB
46545	2801	7	later	later	RB
46545	2801	8	than	than	IN
46545	2801	9	during	during	IN
46545	2801	10	the	the	DT
46545	2801	11	month	month	NN
46545	2801	12	next	next	IN
46545	2801	13	following	follow	VBG
46545	2801	14	the	the	DT
46545	2801	15	date	date	NN
46545	2801	16	of	of	IN
46545	2801	17	entry	entry	NN
46545	2801	18	,	,	,
46545	2801	19	and	and	CC
46545	2801	20	there	there	EX
46545	2801	21	will	will	MD
46545	2801	22	be	be	VB
46545	2801	23	no	no	DT
46545	2801	24	unpaid	unpaid	JJ
46545	2801	25	vouchers	voucher	NNS
46545	2801	26	not	not	RB
46545	2801	27	found	find	VBN
46545	2801	28	on	on	IN
46545	2801	29	the	the	DT
46545	2801	30	current	current	JJ
46545	2801	31	or	or	CC
46545	2801	32	next	next	JJ
46545	2801	33	preceding	precede	VBG
46545	2801	34	month	month	NN
46545	2801	35	's	's	POS
46545	2801	36	record	record	NN
46545	2801	37	.	.	.
46545	2802	1	=	=	SYM
46545	2802	2	7	7	CD
46545	2802	3	.	.	.
46545	2803	1	Operation	operation	NN
46545	2803	2	of	of	IN
46545	2803	3	Voucher	Voucher	NNP
46545	2803	4	System.=	System.=	NNP
46545	2803	5	While	while	IN
46545	2803	6	accountants	accountant	NNS
46545	2803	7	have	have	VBP
46545	2803	8	introduced	introduce	VBN
46545	2803	9	many	many	JJ
46545	2803	10	details	detail	NNS
46545	2803	11	into	into	IN
46545	2803	12	the	the	DT
46545	2803	13	operation	operation	NN
46545	2803	14	of	of	IN
46545	2803	15	the	the	DT
46545	2803	16	voucher	voucher	NN
46545	2803	17	system	system	NN
46545	2803	18	,	,	,
46545	2803	19	all	all	DT
46545	2803	20	intended	intend	VBN
46545	2803	21	to	to	TO
46545	2803	22	make	make	VB
46545	2803	23	the	the	DT
46545	2803	24	application	application	NN
46545	2803	25	of	of	IN
46545	2803	26	the	the	DT
46545	2803	27	system	system	NN
46545	2803	28	more	more	RBR
46545	2803	29	nearly	nearly	RB
46545	2803	30	perfect	perfect	JJ
46545	2803	31	in	in	IN
46545	2803	32	some	some	DT
46545	2803	33	particular	particular	JJ
46545	2803	34	business	business	NN
46545	2803	35	,	,	,
46545	2803	36	the	the	DT
46545	2803	37	general	general	JJ
46545	2803	38	routine	routine	NN
46545	2803	39	of	of	IN
46545	2803	40	conducting	conduct	VBG
46545	2803	41	the	the	DT
46545	2803	42	system	system	NN
46545	2803	43	is	be	VBZ
46545	2803	44	summed	sum	VBN
46545	2803	45	up	up	RP
46545	2803	46	in	in	IN
46545	2803	47	the	the	DT
46545	2803	48	following	follow	VBG
46545	2803	49	:	:	:
46545	2803	50	1	1	CD
46545	2803	51	.	.	.
46545	2804	1	Auditing	auditing	NN
46545	2804	2	of	of	IN
46545	2804	3	invoices	invoice	NNS
46545	2804	4	.	.	.
46545	2805	1	2	2	LS
46545	2805	2	.	.	.
46545	2806	1	Executing	execute	VBG
46545	2806	2	and	and	CC
46545	2806	3	registering	register	VBG
46545	2806	4	vouchers	voucher	NNS
46545	2806	5	.	.	.
46545	2807	1	3	3	LS
46545	2807	2	.	.	.
46545	2808	1	Filing	file	VBG
46545	2808	2	audited	audited	JJ
46545	2808	3	vouchers	voucher	NNS
46545	2808	4	.	.	.
46545	2809	1	4	4	LS
46545	2809	2	.	.	.
46545	2810	1	Paying	pay	VBG
46545	2810	2	vouchers	voucher	NNS
46545	2810	3	.	.	.
46545	2811	1	5	5	CD
46545	2811	2	.	.	.
46545	2812	1	Filing	filing	NN
46545	2812	2	paid	pay	VBN
46545	2812	3	vouchers	voucher	NNS
46545	2812	4	.	.	.
46545	2813	1	6	6	CD
46545	2813	2	.	.	.
46545	2814	1	Indexing	indexing	NN
46545	2814	2	paid	pay	VBD
46545	2814	3	vouchers	voucher	NNS
46545	2814	4	.	.	.
46545	2815	1	=	=	SYM
46545	2815	2	8	8	CD
46545	2815	3	.	.	.
46545	2816	1	Auditing	auditing	NN
46545	2816	2	of	of	IN
46545	2816	3	Invoices.=	invoices.=	NN
46545	2816	4	When	when	WRB
46545	2816	5	invoices	invoice	NNS
46545	2816	6	are	be	VBP
46545	2816	7	received	receive	VBN
46545	2816	8	they	-PRON-	PRP
46545	2816	9	should	should	MD
46545	2816	10	immediately	immediately	RB
46545	2816	11	go	go	VB
46545	2816	12	to	to	IN
46545	2816	13	the	the	DT
46545	2816	14	purchasing	purchasing	NN
46545	2816	15	agent	agent	NN
46545	2816	16	.	.	.
46545	2817	1	If	if	IN
46545	2817	2	there	there	EX
46545	2817	3	is	be	VBZ
46545	2817	4	no	no	DT
46545	2817	5	regularly	regularly	RB
46545	2817	6	appointed	appoint	VBN
46545	2817	7	purchasing	purchase	VBG
46545	2817	8	agent	agent	NN
46545	2817	9	,	,	,
46545	2817	10	or	or	CC
46545	2817	11	in	in	IN
46545	2817	12	a	a	DT
46545	2817	13	business	business	NN
46545	2817	14	like	like	IN
46545	2817	15	a	a	DT
46545	2817	16	department	department	NN
46545	2817	17	store	store	NN
46545	2817	18	where	where	WRB
46545	2817	19	there	there	EX
46545	2817	20	are	be	VBP
46545	2817	21	several	several	JJ
46545	2817	22	buyers	buyer	NNS
46545	2817	23	,	,	,
46545	2817	24	the	the	DT
46545	2817	25	invoices	invoice	NNS
46545	2817	26	should	should	MD
46545	2817	27	be	be	VB
46545	2817	28	kept	keep	VBN
46545	2817	29	by	by	IN
46545	2817	30	the	the	DT
46545	2817	31	auditor	auditor	NN
46545	2817	32	,	,	,
46545	2817	33	comptroller	comptroller	NN
46545	2817	34	,	,	,
46545	2817	35	or	or	CC
46545	2817	36	chief	chief	JJ
46545	2817	37	accountant	accountant	NN
46545	2817	38	until	until	IN
46545	2817	39	the	the	DT
46545	2817	40	goods	good	NNS
46545	2817	41	are	be	VBP
46545	2817	42	received	receive	VBN
46545	2817	43	,	,	,
46545	2817	44	when	when	WRB
46545	2817	45	he	-PRON-	PRP
46545	2817	46	will	will	MD
46545	2817	47	obtain	obtain	VB
46545	2817	48	the	the	DT
46545	2817	49	O.	O.	NNP
46545	2817	50	K.	K.	NNP
46545	2817	51	of	of	IN
46545	2817	52	the	the	DT
46545	2817	53	person	person	NN
46545	2817	54	who	who	WP
46545	2817	55	ordered	order	VBD
46545	2817	56	the	the	DT
46545	2817	57	goods	good	NNS
46545	2817	58	or	or	CC
46545	2817	59	incurred	incur	VBD
46545	2817	60	the	the	DT
46545	2817	61	obligation	obligation	NN
46545	2817	62	.	.	.
46545	2818	1	Pending	pende	VBG
46545	2818	2	the	the	DT
46545	2818	3	receipt	receipt	NN
46545	2818	4	of	of	IN
46545	2818	5	the	the	DT
46545	2818	6	goods	good	NNS
46545	2818	7	,	,	,
46545	2818	8	the	the	DT
46545	2818	9	invoices	invoice	NNS
46545	2818	10	should	should	MD
46545	2818	11	be	be	VB
46545	2818	12	filed	file	VBN
46545	2818	13	alphabetically	alphabetically	RB
46545	2818	14	,	,	,
46545	2818	15	under	under	IN
46545	2818	16	the	the	DT
46545	2818	17	name	name	NN
46545	2818	18	of	of	IN
46545	2818	19	the	the	DT
46545	2818	20	vendor	vendor	NN
46545	2818	21	.	.	.
46545	2819	1	The	the	DT
46545	2819	2	file	file	NN
46545	2819	3	may	may	MD
46545	2819	4	be	be	VB
46545	2819	5	one	one	CD
46545	2819	6	of	of	IN
46545	2819	7	the	the	DT
46545	2819	8	flat	flat	JJ
46545	2819	9	files	file	NNS
46545	2819	10	which	which	WDT
46545	2819	11	can	can	MD
46545	2819	12	be	be	VB
46545	2819	13	kept	keep	VBN
46545	2819	14	on	on	IN
46545	2819	15	the	the	DT
46545	2819	16	desk	desk	NN
46545	2819	17	or	or	CC
46545	2819	18	if	if	IN
46545	2819	19	the	the	DT
46545	2819	20	number	number	NN
46545	2819	21	of	of	IN
46545	2819	22	invoices	invoice	NNS
46545	2819	23	be	be	VB
46545	2819	24	large	large	JJ
46545	2819	25	,	,	,
46545	2819	26	a	a	DT
46545	2819	27	section	section	NN
46545	2819	28	of	of	IN
46545	2819	29	a	a	DT
46545	2819	30	vertical	vertical	JJ
46545	2819	31	file	file	NN
46545	2819	32	drawer	drawer	NN
46545	2819	33	can	can	MD
46545	2819	34	be	be	VB
46545	2819	35	used	use	VBN
46545	2819	36	.	.	.
46545	2820	1	When	when	WRB
46545	2820	2	the	the	DT
46545	2820	3	goods	good	NNS
46545	2820	4	have	have	VBP
46545	2820	5	been	be	VBN
46545	2820	6	received	receive	VBN
46545	2820	7	,	,	,
46545	2820	8	which	which	WDT
46545	2820	9	will	will	MD
46545	2820	10	be	be	VB
46545	2820	11	attested	attest	VBN
46545	2820	12	by	by	IN
46545	2820	13	a	a	DT
46545	2820	14	report	report	NN
46545	2820	15	in	in	IN
46545	2820	16	some	some	DT
46545	2820	17	form	form	NN
46545	2820	18	by	by	IN
46545	2820	19	the	the	DT
46545	2820	20	receiving	receive	VBG
46545	2820	21	clerk	clerk	NN
46545	2820	22	,	,	,
46545	2820	23	the	the	DT
46545	2820	24	invoice	invoice	NN
46545	2820	25	is	be	VBZ
46545	2820	26	O.	O.	NNP
46545	2820	27	K.'d	K.'d	NNP
46545	2820	28	for	for	IN
46545	2820	29	quantities	quantity	NNS
46545	2820	30	and	and	CC
46545	2820	31	prices	price	NNS
46545	2820	32	by	by	IN
46545	2820	33	the	the	DT
46545	2820	34	buyer	buyer	NN
46545	2820	35	,	,	,
46545	2820	36	and	and	CC
46545	2820	37	extensions	extension	NNS
46545	2820	38	are	be	VBP
46545	2820	39	checked	check	VBN
46545	2820	40	by	by	IN
46545	2820	41	the	the	DT
46545	2820	42	auditor	auditor	NN
46545	2820	43	or	or	CC
46545	2820	44	chief	chief	JJ
46545	2820	45	accountant	accountant	NN
46545	2820	46	.	.	.
46545	2821	1	=	=	NFP
46545	2821	2	9	9	CD
46545	2821	3	.	.	.
46545	2822	1	Executing	execute	VBG
46545	2822	2	and	and	CC
46545	2822	3	Registering	Registering	NNP
46545	2822	4	Vouchers.=	Vouchers.=	NNP
46545	2822	5	As	as	RB
46545	2822	6	soon	soon	RB
46545	2822	7	as	as	IN
46545	2822	8	the	the	DT
46545	2822	9	invoices	invoice	NNS
46545	2822	10	are	be	VBP
46545	2822	11	audited	audit	VBN
46545	2822	12	,	,	,
46545	2822	13	vouchers	voucher	NNS
46545	2822	14	are	be	VBP
46545	2822	15	executed	execute	VBN
46545	2822	16	and	and	CC
46545	2822	17	entered	enter	VBN
46545	2822	18	in	in	IN
46545	2822	19	the	the	DT
46545	2822	20	invoice	invoice	NN
46545	2822	21	register	register	NN
46545	2822	22	.	.	.
46545	2823	1	Extensions	extension	NNS
46545	2823	2	are	be	VBP
46545	2823	3	made	make	VBN
46545	2823	4	to	to	IN
46545	2823	5	the	the	DT
46545	2823	6	proper	proper	JJ
46545	2823	7	columns	column	NNS
46545	2823	8	,	,	,
46545	2823	9	placing	place	VBG
46545	2823	10	the	the	DT
46545	2823	11	accounts	account	NNS
46545	2823	12	on	on	IN
46545	2823	13	the	the	DT
46545	2823	14	books	book	NNS
46545	2823	15	,	,	,
46545	2823	16	just	just	RB
46545	2823	17	as	as	IN
46545	2823	18	would	would	MD
46545	2823	19	be	be	VB
46545	2823	20	done	do	VBN
46545	2823	21	if	if	IN
46545	2823	22	invoices	invoice	NNS
46545	2823	23	were	be	VBD
46545	2823	24	credited	credit	VBN
46545	2823	25	to	to	IN
46545	2823	26	accounts	account	NNS
46545	2823	27	of	of	IN
46545	2823	28	the	the	DT
46545	2823	29	vendors	vendor	NNS
46545	2823	30	in	in	IN
46545	2823	31	the	the	DT
46545	2823	32	general	general	JJ
46545	2823	33	or	or	CC
46545	2823	34	purchase	purchase	NN
46545	2823	35	ledgers	ledger	NNS
46545	2823	36	.	.	.
46545	2824	1	Vouchers	voucher	NNS
46545	2824	2	should	should	MD
46545	2824	3	never	never	RB
46545	2824	4	be	be	VB
46545	2824	5	made	make	VBN
46545	2824	6	for	for	IN
46545	2824	7	invoices	invoice	NNS
46545	2824	8	in	in	IN
46545	2824	9	dispute	dispute	NN
46545	2824	10	,	,	,
46545	2824	11	as	as	IN
46545	2824	12	to	to	IN
46545	2824	13	prices	price	NNS
46545	2824	14	or	or	CC
46545	2824	15	on	on	IN
46545	2824	16	account	account	NN
46545	2824	17	of	of	IN
46545	2824	18	claims	claim	NNS
46545	2824	19	for	for	IN
46545	2824	20	shortage	shortage	NN
46545	2824	21	,	,	,
46545	2824	22	damaged	damage	VBN
46545	2824	23	goods	good	NNS
46545	2824	24	or	or	CC
46545	2824	25	other	other	JJ
46545	2824	26	cause	cause	NN
46545	2824	27	.	.	.
46545	2825	1	Until	until	IN
46545	2825	2	such	such	JJ
46545	2825	3	claims	claim	NNS
46545	2825	4	are	be	VBP
46545	2825	5	adjusted	adjust	VBN
46545	2825	6	,	,	,
46545	2825	7	the	the	DT
46545	2825	8	invoices	invoice	NNS
46545	2825	9	should	should	MD
46545	2825	10	be	be	VB
46545	2825	11	kept	keep	VBN
46545	2825	12	in	in	IN
46545	2825	13	a	a	DT
46545	2825	14	file	file	NN
46545	2825	15	reserved	reserve	VBN
46545	2825	16	for	for	IN
46545	2825	17	items	item	NNS
46545	2825	18	in	in	IN
46545	2825	19	suspense	suspense	NN
46545	2825	20	.	.	.
46545	2826	1	When	when	WRB
46545	2826	2	the	the	DT
46545	2826	3	books	book	NNS
46545	2826	4	are	be	VBP
46545	2826	5	closed	closed	JJ
46545	2826	6	,	,	,
46545	2826	7	such	such	JJ
46545	2826	8	items	item	NNS
46545	2826	9	must	must	MD
46545	2826	10	be	be	VB
46545	2826	11	included	include	VBN
46545	2826	12	under	under	IN
46545	2826	13	liabilities	liability	NNS
46545	2826	14	in	in	IN
46545	2826	15	the	the	DT
46545	2826	16	balance	balance	NN
46545	2826	17	sheet	sheet	NN
46545	2826	18	.	.	.
46545	2827	1	To	to	TO
46545	2827	2	avoid	avoid	VB
46545	2827	3	actually	actually	RB
46545	2827	4	entering	enter	VBG
46545	2827	5	them	-PRON-	PRP
46545	2827	6	on	on	IN
46545	2827	7	the	the	DT
46545	2827	8	books	book	NNS
46545	2827	9	,	,	,
46545	2827	10	they	-PRON-	PRP
46545	2827	11	may	may	MD
46545	2827	12	be	be	VB
46545	2827	13	entered	enter	VBN
46545	2827	14	in	in	IN
46545	2827	15	the	the	DT
46545	2827	16	balance	balance	NN
46545	2827	17	sheet	sheet	NN
46545	2827	18	under	under	IN
46545	2827	19	some	some	DT
46545	2827	20	such	such	JJ
46545	2827	21	caption	caption	NN
46545	2827	22	as	as	IN
46545	2827	23	"	"	``
46545	2827	24	_	_	NNP
46545	2827	25	Suspense	Suspense	NNP
46545	2827	26	Accounts	Accounts	NNPS
46545	2827	27	_	_	NNP
46545	2827	28	.	.	.
46545	2827	29	"	"	''
46545	2828	1	=	=	SYM
46545	2828	2	10	10	CD
46545	2828	3	.	.	.
46545	2829	1	Filing	file	VBG
46545	2829	2	Audited	audited	JJ
46545	2829	3	Vouchers.=	Vouchers.=	NNS
46545	2829	4	The	the	DT
46545	2829	5	vouchers	voucher	NNS
46545	2829	6	are	be	VBP
46545	2829	7	now	now	RB
46545	2829	8	ready	ready	JJ
46545	2829	9	for	for	IN
46545	2829	10	filing	file	VBG
46545	2829	11	until	until	IN
46545	2829	12	date	date	NN
46545	2829	13	of	of	IN
46545	2829	14	payment	payment	NN
46545	2829	15	.	.	.
46545	2830	1	This	this	DT
46545	2830	2	does	do	VBZ
46545	2830	3	not	not	RB
46545	2830	4	apply	apply	VB
46545	2830	5	if	if	IN
46545	2830	6	invoices	invoice	NNS
46545	2830	7	are	be	VBP
46545	2830	8	always	always	RB
46545	2830	9	paid	pay	VBN
46545	2830	10	as	as	RB
46545	2830	11	soon	soon	RB
46545	2830	12	as	as	IN
46545	2830	13	audited	audited	JJ
46545	2830	14	,	,	,
46545	2830	15	but	but	CC
46545	2830	16	in	in	IN
46545	2830	17	the	the	DT
46545	2830	18	majority	majority	NN
46545	2830	19	of	of	IN
46545	2830	20	business	business	NN
46545	2830	21	houses	house	NNS
46545	2830	22	at	at	IN
46545	2830	23	least	least	JJS
46545	2830	24	a	a	DT
46545	2830	25	part	part	NN
46545	2830	26	of	of	IN
46545	2830	27	the	the	DT
46545	2830	28	vouchers	voucher	NNS
46545	2830	29	will	will	MD
46545	2830	30	not	not	RB
46545	2830	31	be	be	VB
46545	2830	32	paid	pay	VBN
46545	2830	33	until	until	IN
46545	2830	34	the	the	DT
46545	2830	35	last	last	JJ
46545	2830	36	due	due	JJ
46545	2830	37	date	date	NN
46545	2830	38	;	;	,
46545	2830	39	or	or	CC
46545	2830	40	if	if	IN
46545	2830	41	discounts	discount	NNS
46545	2830	42	are	be	VBP
46545	2830	43	taken	take	VBN
46545	2830	44	,	,	,
46545	2830	45	they	-PRON-	PRP
46545	2830	46	will	will	MD
46545	2830	47	be	be	VB
46545	2830	48	paid	pay	VBN
46545	2830	49	on	on	IN
46545	2830	50	the	the	DT
46545	2830	51	last	last	JJ
46545	2830	52	discount	discount	NN
46545	2830	53	date	date	NN
46545	2830	54	.	.	.
46545	2831	1	Some	some	DT
46545	2831	2	provision	provision	NN
46545	2831	3	must	must	MD
46545	2831	4	be	be	VB
46545	2831	5	made	make	VBN
46545	2831	6	for	for	IN
46545	2831	7	bringing	bring	VBG
46545	2831	8	these	these	DT
46545	2831	9	vouchers	voucher	NNS
46545	2831	10	to	to	TO
46545	2831	11	notice	notice	VB
46545	2831	12	on	on	IN
46545	2831	13	the	the	DT
46545	2831	14	date	date	NN
46545	2831	15	at	at	IN
46545	2831	16	which	which	WDT
46545	2831	17	they	-PRON-	PRP
46545	2831	18	should	should	MD
46545	2831	19	be	be	VB
46545	2831	20	paid	pay	VBN
46545	2831	21	.	.	.
46545	2832	1	For	for	IN
46545	2832	2	this	this	DT
46545	2832	3	purpose	purpose	NN
46545	2832	4	,	,	,
46545	2832	5	a	a	DT
46545	2832	6	"	"	``
46545	2832	7	tickler	tickler	NN
46545	2832	8	"	"	''
46545	2832	9	or	or	CC
46545	2832	10	date	date	NN
46545	2832	11	file	file	NN
46545	2832	12	is	be	VBZ
46545	2832	13	used	use	VBN
46545	2832	14	.	.	.
46545	2833	1	This	this	DT
46545	2833	2	consists	consist	VBZ
46545	2833	3	of	of	IN
46545	2833	4	a	a	DT
46545	2833	5	file	file	NN
46545	2833	6	with	with	IN
46545	2833	7	an	an	DT
46545	2833	8	index	index	NN
46545	2833	9	of	of	IN
46545	2833	10	31	31	CD
46545	2833	11	numbered	numbered	JJ
46545	2833	12	index	index	NN
46545	2833	13	sheets	sheet	NNS
46545	2833	14	,	,	,
46545	2833	15	intended	intend	VBN
46545	2833	16	to	to	TO
46545	2833	17	represent	represent	VB
46545	2833	18	the	the	DT
46545	2833	19	days	day	NNS
46545	2833	20	of	of	IN
46545	2833	21	the	the	DT
46545	2833	22	month	month	NN
46545	2833	23	,	,	,
46545	2833	24	and	and	CC
46545	2833	25	sometimes	sometimes	RB
46545	2833	26	a	a	DT
46545	2833	27	set	set	NN
46545	2833	28	of	of	IN
46545	2833	29	twelve	twelve	CD
46545	2833	30	index	index	NN
46545	2833	31	sheets	sheet	NNS
46545	2833	32	printed	print	VBN
46545	2833	33	with	with	IN
46545	2833	34	the	the	DT
46545	2833	35	names	name	NNS
46545	2833	36	of	of	IN
46545	2833	37	the	the	DT
46545	2833	38	months	month	NNS
46545	2833	39	.	.	.
46545	2834	1	The	the	DT
46545	2834	2	audited	audited	JJ
46545	2834	3	vouchers	voucher	NNS
46545	2834	4	are	be	VBP
46545	2834	5	filed	file	VBN
46545	2834	6	under	under	IN
46545	2834	7	the	the	DT
46545	2834	8	date	date	NN
46545	2834	9	when	when	WRB
46545	2834	10	payment	payment	NN
46545	2834	11	is	be	VBZ
46545	2834	12	to	to	TO
46545	2834	13	be	be	VB
46545	2834	14	made	make	VBN
46545	2834	15	,	,	,
46545	2834	16	either	either	CC
46545	2834	17	the	the	DT
46545	2834	18	discount	discount	NN
46545	2834	19	date	date	NN
46545	2834	20	or	or	CC
46545	2834	21	the	the	DT
46545	2834	22	last	last	JJ
46545	2834	23	due	due	JJ
46545	2834	24	date	date	NN
46545	2834	25	,	,	,
46545	2834	26	by	by	IN
46545	2834	27	placing	place	VBG
46545	2834	28	them	-PRON-	PRP
46545	2834	29	back	back	RB
46545	2834	30	of	of	IN
46545	2834	31	the	the	DT
46545	2834	32	index	index	NN
46545	2834	33	sheet	sheet	NN
46545	2834	34	bearing	bear	VBG
46545	2834	35	the	the	DT
46545	2834	36	corresponding	correspond	VBG
46545	2834	37	number	number	NN
46545	2834	38	.	.	.
46545	2835	1	To	to	TO
46545	2835	2	illustrate	illustrate	VB
46545	2835	3	;	;	:
46545	2835	4	if	if	IN
46545	2835	5	an	an	DT
46545	2835	6	invoice	invoice	NN
46545	2835	7	is	be	VBZ
46545	2835	8	dated	date	VBN
46545	2835	9	the	the	DT
46545	2835	10	2nd	2nd	NN
46545	2835	11	of	of	IN
46545	2835	12	the	the	DT
46545	2835	13	month	month	NN
46545	2835	14	,	,	,
46545	2835	15	and	and	CC
46545	2835	16	terms	term	NNS
46545	2835	17	are	be	VBP
46545	2835	18	2/10	2/10	CD
46545	2835	19	,	,	,
46545	2835	20	the	the	DT
46545	2835	21	last	last	JJ
46545	2835	22	discount	discount	NN
46545	2835	23	day	day	NN
46545	2835	24	will	will	MD
46545	2835	25	be	be	VB
46545	2835	26	the	the	DT
46545	2835	27	12th	12th	NN
46545	2835	28	,	,	,
46545	2835	29	and	and	CC
46545	2835	30	the	the	DT
46545	2835	31	voucher	voucher	NN
46545	2835	32	will	will	MD
46545	2835	33	be	be	VB
46545	2835	34	filed	file	VBN
46545	2835	35	back	back	RB
46545	2835	36	of	of	IN
46545	2835	37	the	the	DT
46545	2835	38	No	no	NN
46545	2835	39	.	.	.
46545	2836	1	12	12	CD
46545	2836	2	index	index	NN
46545	2836	3	sheet	sheet	NN
46545	2836	4	.	.	.
46545	2837	1	If	if	IN
46545	2837	2	payment	payment	NN
46545	2837	3	is	be	VBZ
46545	2837	4	due	due	JJ
46545	2837	5	in	in	IN
46545	2837	6	a	a	DT
46545	2837	7	subsequent	subsequent	JJ
46545	2837	8	month	month	NN
46545	2837	9	,	,	,
46545	2837	10	the	the	DT
46545	2837	11	voucher	voucher	NN
46545	2837	12	is	be	VBZ
46545	2837	13	filed	file	VBN
46545	2837	14	back	back	RB
46545	2837	15	of	of	IN
46545	2837	16	the	the	DT
46545	2837	17	corresponding	correspond	VBG
46545	2837	18	monthly	monthly	JJ
46545	2837	19	index	index	NN
46545	2837	20	,	,	,
46545	2837	21	then	then	RB
46545	2837	22	on	on	IN
46545	2837	23	the	the	DT
46545	2837	24	first	first	JJ
46545	2837	25	of	of	IN
46545	2837	26	the	the	DT
46545	2837	27	month	month	NN
46545	2837	28	these	these	DT
46545	2837	29	vouchers	voucher	NNS
46545	2837	30	are	be	VBP
46545	2837	31	distributed	distribute	VBN
46545	2837	32	under	under	IN
46545	2837	33	the	the	DT
46545	2837	34	proper	proper	JJ
46545	2837	35	dates	date	NNS
46545	2837	36	.	.	.
46545	2838	1	=	=	SYM
46545	2838	2	11	11	CD
46545	2838	3	.	.	.
46545	2839	1	Paying	pay	VBG
46545	2839	2	Vouchers.=	vouchers.=	NN
46545	2839	3	Each	each	DT
46545	2839	4	day	day	NN
46545	2839	5	the	the	DT
46545	2839	6	vouchers	voucher	NNS
46545	2839	7	filed	file	VBD
46545	2839	8	back	back	RB
46545	2839	9	of	of	IN
46545	2839	10	that	that	DT
46545	2839	11	day	day	NN
46545	2839	12	's	's	POS
46545	2839	13	index	index	NN
46545	2839	14	are	be	VBP
46545	2839	15	removed	remove	VBN
46545	2839	16	from	from	IN
46545	2839	17	the	the	DT
46545	2839	18	file	file	NN
46545	2839	19	for	for	IN
46545	2839	20	attention	attention	NN
46545	2839	21	.	.	.
46545	2840	1	If	if	IN
46545	2840	2	for	for	IN
46545	2840	3	any	any	DT
46545	2840	4	reason	reason	NN
46545	2840	5	they	-PRON-	PRP
46545	2840	6	are	be	VBP
46545	2840	7	not	not	RB
46545	2840	8	to	to	TO
46545	2840	9	be	be	VB
46545	2840	10	paid	pay	VBN
46545	2840	11	that	that	DT
46545	2840	12	day	day	NN
46545	2840	13	,	,	,
46545	2840	14	they	-PRON-	PRP
46545	2840	15	should	should	MD
46545	2840	16	be	be	VB
46545	2840	17	filed	file	VBN
46545	2840	18	under	under	IN
46545	2840	19	the	the	DT
46545	2840	20	next	next	JJ
46545	2840	21	date	date	NN
46545	2840	22	when	when	WRB
46545	2840	23	it	-PRON-	PRP
46545	2840	24	is	be	VBZ
46545	2840	25	desired	desire	VBN
46545	2840	26	to	to	TO
46545	2840	27	bring	bring	VB
46545	2840	28	them	-PRON-	PRP
46545	2840	29	to	to	TO
46545	2840	30	notice	notice	VB
46545	2840	31	.	.	.
46545	2841	1	It	-PRON-	PRP
46545	2841	2	may	may	MD
46545	2841	3	be	be	VB
46545	2841	4	well	well	JJ
46545	2841	5	to	to	TO
46545	2841	6	note	note	VB
46545	2841	7	at	at	IN
46545	2841	8	this	this	DT
46545	2841	9	point	point	NN
46545	2841	10	that	that	IN
46545	2841	11	the	the	DT
46545	2841	12	vouchers	voucher	NNS
46545	2841	13	and	and	CC
46545	2841	14	invoices	invoice	NNS
46545	2841	15	are	be	VBP
46545	2841	16	usually	usually	RB
46545	2841	17	filed	file	VBN
46545	2841	18	together	together	RB
46545	2841	19	in	in	IN
46545	2841	20	the	the	DT
46545	2841	21	date	date	NN
46545	2841	22	file	file	NN
46545	2841	23	.	.	.
46545	2842	1	The	the	DT
46545	2842	2	check	check	NN
46545	2842	3	is	be	VBZ
46545	2842	4	now	now	RB
46545	2842	5	written	write	VBN
46545	2842	6	and	and	CC
46545	2842	7	entered	enter	VBN
46545	2842	8	in	in	IN
46545	2842	9	the	the	DT
46545	2842	10	cash	cash	NN
46545	2842	11	book	book	NN
46545	2842	12	or	or	CC
46545	2842	13	the	the	DT
46545	2842	14	check	check	NN
46545	2842	15	register	register	NN
46545	2842	16	,	,	,
46545	2842	17	attached	attach	VBN
46545	2842	18	to	to	IN
46545	2842	19	the	the	DT
46545	2842	20	voucher	voucher	NN
46545	2842	21	,	,	,
46545	2842	22	and	and	CC
46545	2842	23	mailed	mail	VBD
46545	2842	24	.	.	.
46545	2843	1	Or	or	CC
46545	2843	2	if	if	IN
46545	2843	3	a	a	DT
46545	2843	4	voucher	voucher	NN
46545	2843	5	check	check	NN
46545	2843	6	is	be	VBZ
46545	2843	7	used	use	VBN
46545	2843	8	it	-PRON-	PRP
46545	2843	9	is	be	VBZ
46545	2843	10	only	only	RB
46545	2843	11	necessary	necessary	JJ
46545	2843	12	to	to	IN
46545	2843	13	date	date	NN
46545	2843	14	and	and	CC
46545	2843	15	enter	enter	VB
46545	2843	16	.	.	.
46545	2844	1	These	these	DT
46545	2844	2	payments	payment	NNS
46545	2844	3	are	be	VBP
46545	2844	4	posted	post	VBN
46545	2844	5	from	from	IN
46545	2844	6	the	the	DT
46545	2844	7	cash	cash	NN
46545	2844	8	book	book	NN
46545	2844	9	to	to	IN
46545	2844	10	the	the	DT
46545	2844	11	voucher	voucher	NN
46545	2844	12	register	register	VB
46545	2844	13	.	.	.
46545	2845	1	It	-PRON-	PRP
46545	2845	2	is	be	VBZ
46545	2845	3	not	not	RB
46545	2845	4	a	a	DT
46545	2845	5	safe	safe	JJ
46545	2845	6	plan	plan	NN
46545	2845	7	to	to	TO
46545	2845	8	enter	enter	VB
46545	2845	9	the	the	DT
46545	2845	10	voucher	voucher	NN
46545	2845	11	check	check	VB
46545	2845	12	direct	direct	RB
46545	2845	13	in	in	IN
46545	2845	14	the	the	DT
46545	2845	15	voucher	voucher	NN
46545	2845	16	register	register	VB
46545	2845	17	,	,	,
46545	2845	18	as	as	IN
46545	2845	19	postings	posting	NNS
46545	2845	20	to	to	IN
46545	2845	21	the	the	DT
46545	2845	22	cash	cash	NN
46545	2845	23	book	book	NN
46545	2845	24	are	be	VBP
46545	2845	25	liable	liable	JJ
46545	2845	26	to	to	TO
46545	2845	27	be	be	VB
46545	2845	28	overlooked	overlook	VBN
46545	2845	29	.	.	.
46545	2846	1	Payments	payment	NNS
46545	2846	2	in	in	IN
46545	2846	3	one	one	CD
46545	2846	4	day	day	NN
46545	2846	5	may	may	MD
46545	2846	6	be	be	VB
46545	2846	7	recorded	record	VBN
46545	2846	8	on	on	IN
46545	2846	9	widely	widely	RB
46545	2846	10	separated	separated	JJ
46545	2846	11	pages	page	NNS
46545	2846	12	of	of	IN
46545	2846	13	the	the	DT
46545	2846	14	voucher	voucher	NN
46545	2846	15	register	register	VB
46545	2846	16	,	,	,
46545	2846	17	while	while	IN
46545	2846	18	in	in	IN
46545	2846	19	the	the	DT
46545	2846	20	cash	cash	NN
46545	2846	21	book	book	NN
46545	2846	22	or	or	CC
46545	2846	23	check	check	VB
46545	2846	24	register	register	NN
46545	2846	25	they	-PRON-	PRP
46545	2846	26	would	would	MD
46545	2846	27	be	be	VB
46545	2846	28	entered	enter	VBN
46545	2846	29	consecutively	consecutively	RB
46545	2846	30	,	,	,
46545	2846	31	making	make	VBG
46545	2846	32	posting	post	VBG
46545	2846	33	much	much	RB
46545	2846	34	less	less	RBR
46545	2846	35	difficult	difficult	JJ
46545	2846	36	.	.	.
46545	2847	1	When	when	WRB
46545	2847	2	the	the	DT
46545	2847	3	voucher	voucher	NN
46545	2847	4	and	and	CC
46545	2847	5	check	check	VB
46545	2847	6	have	have	VBP
46545	2847	7	been	be	VBN
46545	2847	8	mailed	mail	VBN
46545	2847	9	the	the	DT
46545	2847	10	invoices	invoice	NNS
46545	2847	11	are	be	VBP
46545	2847	12	placed	place	VBN
46545	2847	13	in	in	IN
46545	2847	14	a	a	DT
46545	2847	15	temporary	temporary	JJ
46545	2847	16	file	file	NN
46545	2847	17	,	,	,
46545	2847	18	indexed	index	VBN
46545	2847	19	alphabetically	alphabetically	RB
46545	2847	20	,	,	,
46545	2847	21	where	where	WRB
46545	2847	22	they	-PRON-	PRP
46545	2847	23	are	be	VBP
46545	2847	24	kept	keep	VBN
46545	2847	25	until	until	IN
46545	2847	26	the	the	DT
46545	2847	27	return	return	NN
46545	2847	28	of	of	IN
46545	2847	29	the	the	DT
46545	2847	30	receipted	receipted	JJ
46545	2847	31	voucher	voucher	NN
46545	2847	32	.	.	.
46545	2848	1	It	-PRON-	PRP
46545	2848	2	will	will	MD
46545	2848	3	be	be	VB
46545	2848	4	noted	note	VBN
46545	2848	5	that	that	IN
46545	2848	6	we	-PRON-	PRP
46545	2848	7	do	do	VBP
46545	2848	8	not	not	RB
46545	2848	9	advocate	advocate	VB
46545	2848	10	mailing	mail	VBG
46545	2848	11	the	the	DT
46545	2848	12	original	original	JJ
46545	2848	13	invoice	invoice	NN
46545	2848	14	with	with	IN
46545	2848	15	the	the	DT
46545	2848	16	voucher	voucher	NN
46545	2848	17	.	.	.
46545	2849	1	This	this	DT
46545	2849	2	temporary	temporary	JJ
46545	2849	3	file	file	NN
46545	2849	4	is	be	VBZ
46545	2849	5	examined	examine	VBN
46545	2849	6	from	from	IN
46545	2849	7	time	time	NN
46545	2849	8	to	to	IN
46545	2849	9	time	time	NN
46545	2849	10	,	,	,
46545	2849	11	and	and	CC
46545	2849	12	if	if	IN
46545	2849	13	any	any	DT
46545	2849	14	vouchers	voucher	NNS
46545	2849	15	have	have	VBP
46545	2849	16	been	be	VBN
46545	2849	17	out	out	RP
46545	2849	18	an	an	DT
46545	2849	19	unreasonable	unreasonable	JJ
46545	2849	20	length	length	NN
46545	2849	21	of	of	IN
46545	2849	22	time	time	NN
46545	2849	23	,	,	,
46545	2849	24	the	the	DT
46545	2849	25	vendors	vendor	NNS
46545	2849	26	are	be	VBP
46545	2849	27	asked	ask	VBN
46545	2849	28	to	to	TO
46545	2849	29	sign	sign	VB
46545	2849	30	and	and	CC
46545	2849	31	return	return	VB
46545	2849	32	them	-PRON-	PRP
46545	2849	33	,	,	,
46545	2849	34	or	or	CC
46545	2849	35	sign	sign	NN
46545	2849	36	duplicates	duplicate	NNS
46545	2849	37	sent	send	VBN
46545	2849	38	for	for	IN
46545	2849	39	the	the	DT
46545	2849	40	purpose	purpose	NN
46545	2849	41	.	.	.
46545	2850	1	When	when	WRB
46545	2850	2	the	the	DT
46545	2850	3	voucher	voucher	NN
46545	2850	4	check	check	NN
46545	2850	5	is	be	VBZ
46545	2850	6	used	use	VBN
46545	2850	7	,	,	,
46545	2850	8	the	the	DT
46545	2850	9	temporary	temporary	JJ
46545	2850	10	file	file	NN
46545	2850	11	for	for	IN
46545	2850	12	invoices	invoice	NNS
46545	2850	13	is	be	VBZ
46545	2850	14	not	not	RB
46545	2850	15	required	require	VBN
46545	2850	16	.	.	.
46545	2851	1	The	the	DT
46545	2851	2	checks	check	NNS
46545	2851	3	,	,	,
46545	2851	4	if	if	IN
46545	2851	5	cashed	cash	VBN
46545	2851	6	,	,	,
46545	2851	7	must	must	MD
46545	2851	8	be	be	VB
46545	2851	9	returned	return	VBN
46545	2851	10	through	through	IN
46545	2851	11	the	the	DT
46545	2851	12	bank	bank	NN
46545	2851	13	,	,	,
46545	2851	14	and	and	CC
46545	2851	15	the	the	DT
46545	2851	16	invoices	invoice	NNS
46545	2851	17	can	can	MD
46545	2851	18	be	be	VB
46545	2851	19	filed	file	VBN
46545	2851	20	permanently	permanently	RB
46545	2851	21	.	.	.
46545	2852	1	=	=	SYM
46545	2852	2	12	12	CD
46545	2852	3	.	.	.
46545	2853	1	Filing	file	VBG
46545	2853	2	Paid	Paid	NNP
46545	2853	3	Vouchers.=	Vouchers.=	NNP
46545	2853	4	On	on	IN
46545	2853	5	the	the	DT
46545	2853	6	return	return	NN
46545	2853	7	of	of	IN
46545	2853	8	the	the	DT
46545	2853	9	voucher	voucher	NN
46545	2853	10	,	,	,
46545	2853	11	properly	properly	RB
46545	2853	12	receipted	receipt	VBN
46545	2853	13	,	,	,
46545	2853	14	the	the	DT
46545	2853	15	invoices	invoice	NNS
46545	2853	16	which	which	WDT
46545	2853	17	it	-PRON-	PRP
46545	2853	18	pays	pay	VBZ
46545	2853	19	are	be	VBP
46545	2853	20	removed	remove	VBN
46545	2853	21	from	from	IN
46545	2853	22	the	the	DT
46545	2853	23	temporary	temporary	JJ
46545	2853	24	file	file	NN
46545	2853	25	,	,	,
46545	2853	26	when	when	WRB
46545	2853	27	all	all	DT
46545	2853	28	are	be	VBP
46545	2853	29	ready	ready	JJ
46545	2853	30	for	for	IN
46545	2853	31	permanent	permanent	JJ
46545	2853	32	filing	filing	NN
46545	2853	33	.	.	.
46545	2854	1	The	the	DT
46545	2854	2	invoices	invoice	NNS
46545	2854	3	are	be	VBP
46545	2854	4	permanently	permanently	RB
46545	2854	5	filed	file	VBN
46545	2854	6	in	in	IN
46545	2854	7	an	an	DT
46545	2854	8	alphabetically	alphabetically	RB
46545	2854	9	indexed	index	VBN
46545	2854	10	file	file	NN
46545	2854	11	,	,	,
46545	2854	12	under	under	IN
46545	2854	13	the	the	DT
46545	2854	14	names	name	NNS
46545	2854	15	of	of	IN
46545	2854	16	the	the	DT
46545	2854	17	vendors	vendor	NNS
46545	2854	18	,	,	,
46545	2854	19	keeping	keep	VBG
46545	2854	20	all	all	DT
46545	2854	21	invoices	invoice	NNS
46545	2854	22	from	from	IN
46545	2854	23	each	each	DT
46545	2854	24	firm	firm	NN
46545	2854	25	together	together	RB
46545	2854	26	.	.	.
46545	2855	1	At	at	IN
46545	2855	2	some	some	DT
46545	2855	3	time	time	NN
46545	2855	4	before	before	IN
46545	2855	5	filing	filing	NN
46545	2855	6	,	,	,
46545	2855	7	preferably	preferably	RB
46545	2855	8	when	when	WRB
46545	2855	9	the	the	DT
46545	2855	10	voucher	voucher	NN
46545	2855	11	is	be	VBZ
46545	2855	12	executed	execute	VBN
46545	2855	13	,	,	,
46545	2855	14	the	the	DT
46545	2855	15	voucher	voucher	NN
46545	2855	16	number	number	NN
46545	2855	17	should	should	MD
46545	2855	18	be	be	VB
46545	2855	19	entered	enter	VBN
46545	2855	20	on	on	IN
46545	2855	21	the	the	DT
46545	2855	22	invoice	invoice	NN
46545	2855	23	,	,	,
46545	2855	24	and	and	CC
46545	2855	25	when	when	WRB
46545	2855	26	several	several	JJ
46545	2855	27	invoices	invoice	NNS
46545	2855	28	are	be	VBP
46545	2855	29	paid	pay	VBN
46545	2855	30	by	by	IN
46545	2855	31	one	one	CD
46545	2855	32	check	check	NN
46545	2855	33	,	,	,
46545	2855	34	they	-PRON-	PRP
46545	2855	35	should	should	MD
46545	2855	36	be	be	VB
46545	2855	37	fastened	fasten	VBN
46545	2855	38	together	together	RB
46545	2855	39	with	with	IN
46545	2855	40	a	a	DT
46545	2855	41	staple	staple	JJ
46545	2855	42	or	or	CC
46545	2855	43	other	other	JJ
46545	2855	44	suitable	suitable	JJ
46545	2855	45	device	device	NN
46545	2855	46	.	.	.
46545	2856	1	The	the	DT
46545	2856	2	paid	pay	VBN
46545	2856	3	vouchers	voucher	NNS
46545	2856	4	should	should	MD
46545	2856	5	be	be	VB
46545	2856	6	filed	file	VBN
46545	2856	7	in	in	IN
46545	2856	8	numerical	numerical	JJ
46545	2856	9	sequence	sequence	NN
46545	2856	10	,	,	,
46545	2856	11	with	with	IN
46545	2856	12	indexes	index	NNS
46545	2856	13	numbered	number	VBN
46545	2856	14	by	by	IN
46545	2856	15	100	100	CD
46545	2856	16	's	's	POS
46545	2856	17	and	and	CC
46545	2856	18	20	20	CD
46545	2856	19	's	be	VBZ
46545	2856	20	to	to	TO
46545	2856	21	separate	separate	VB
46545	2856	22	them	-PRON-	PRP
46545	2856	23	and	and	CC
46545	2856	24	to	to	TO
46545	2856	25	assist	assist	VB
46545	2856	26	in	in	IN
46545	2856	27	locating	locate	VBG
46545	2856	28	any	any	DT
46545	2856	29	desired	desire	VBN
46545	2856	30	number	number	NN
46545	2856	31	.	.	.
46545	2857	1	If	if	IN
46545	2857	2	we	-PRON-	PRP
46545	2857	3	want	want	VBP
46545	2857	4	to	to	TO
46545	2857	5	find	find	VB
46545	2857	6	voucher	voucher	NN
46545	2857	7	No	no	UH
46545	2857	8	.	.	.
46545	2858	1	964	964	CD
46545	2858	2	,	,	,
46545	2858	3	we	-PRON-	PRP
46545	2858	4	turn	turn	VBP
46545	2858	5	to	to	IN
46545	2858	6	the	the	DT
46545	2858	7	index	index	NN
46545	2858	8	900	900	CD
46545	2858	9	,	,	,
46545	2858	10	constituting	constitute	VBG
46545	2858	11	the	the	DT
46545	2858	12	main	main	JJ
46545	2858	13	division	division	NN
46545	2858	14	,	,	,
46545	2858	15	then	then	RB
46545	2858	16	to	to	TO
46545	2858	17	index	index	NN
46545	2858	18	60	60	CD
46545	2858	19	,	,	,
46545	2858	20	back	back	RB
46545	2858	21	of	of	IN
46545	2858	22	which	which	WDT
46545	2858	23	the	the	DT
46545	2858	24	desired	desire	VBN
46545	2858	25	voucher	voucher	NN
46545	2858	26	will	will	MD
46545	2858	27	be	be	VB
46545	2858	28	quickly	quickly	RB
46545	2858	29	located	locate	VBN
46545	2858	30	.	.	.
46545	2859	1	A	a	DT
46545	2859	2	file	file	NN
46545	2859	3	should	should	MD
46545	2859	4	be	be	VB
46545	2859	5	procured	procure	VBN
46545	2859	6	of	of	IN
46545	2859	7	suitable	suitable	JJ
46545	2859	8	size	size	NN
46545	2859	9	to	to	TO
46545	2859	10	accommodate	accommodate	VB
46545	2859	11	the	the	DT
46545	2859	12	voucher	voucher	NN
46545	2859	13	to	to	TO
46545	2859	14	be	be	VB
46545	2859	15	filed	file	VBN
46545	2859	16	.	.	.
46545	2860	1	[	[	-LRB-
46545	2860	2	Illustration	illustration	NN
46545	2860	3	:	:	:
46545	2860	4	Fig	Fig	NNP
46545	2860	5	.	.	.
46545	2861	1	14	14	CD
46545	2861	2	.	.	.
46545	2862	1	Card	Card	NNP
46545	2862	2	Index	Index	NNP
46545	2862	3	of	of	IN
46545	2862	4	Vouchers	Vouchers	NNPS
46545	2862	5	Paid	pay	VBN
46545	2862	6	]	]	-RRB-
46545	2862	7	=	=	SYM
46545	2862	8	13	13	CD
46545	2862	9	.	.	.
46545	2863	1	Indexing	indexing	NN
46545	2863	2	Vouchers.=	vouchers.=	NN
46545	2863	3	With	with	IN
46545	2863	4	the	the	DT
46545	2863	5	permanent	permanent	JJ
46545	2863	6	filing	filing	NN
46545	2863	7	of	of	IN
46545	2863	8	the	the	DT
46545	2863	9	paid	pay	VBN
46545	2863	10	voucher	voucher	IN
46545	2863	11	the	the	DT
46545	2863	12	transaction	transaction	NN
46545	2863	13	is	be	VBZ
46545	2863	14	closed	close	VBN
46545	2863	15	,	,	,
46545	2863	16	with	with	IN
46545	2863	17	one	one	CD
46545	2863	18	exception	exception	NN
46545	2863	19	.	.	.
46545	2864	1	There	there	EX
46545	2864	2	must	must	MD
46545	2864	3	be	be	VB
46545	2864	4	another	another	DT
46545	2864	5	index	index	NN
46545	2864	6	to	to	IN
46545	2864	7	the	the	DT
46545	2864	8	voucher	voucher	NN
46545	2864	9	file	file	NN
46545	2864	10	.	.	.
46545	2865	1	Knowing	know	VBG
46545	2865	2	the	the	DT
46545	2865	3	number	number	NN
46545	2865	4	,	,	,
46545	2865	5	we	-PRON-	PRP
46545	2865	6	can	can	MD
46545	2865	7	quickly	quickly	RB
46545	2865	8	locate	locate	VB
46545	2865	9	any	any	DT
46545	2865	10	voucher	voucher	NN
46545	2865	11	or	or	CC
46545	2865	12	find	find	VB
46545	2865	13	its	-PRON-	PRP$
46545	2865	14	record	record	NN
46545	2865	15	on	on	IN
46545	2865	16	the	the	DT
46545	2865	17	register	register	NN
46545	2865	18	,	,	,
46545	2865	19	but	but	CC
46545	2865	20	if	if	IN
46545	2865	21	we	-PRON-	PRP
46545	2865	22	want	want	VBP
46545	2865	23	to	to	TO
46545	2865	24	locate	locate	VB
46545	2865	25	the	the	DT
46545	2865	26	voucher	voucher	NN
46545	2865	27	paid	pay	VBN
46545	2865	28	to	to	IN
46545	2865	29	Jackson	Jackson	NNP
46545	2865	30	&	&	CC
46545	2865	31	Co.--without	Co.--without	NNP
46545	2865	32	knowing	know	VBG
46545	2865	33	the	the	DT
46545	2865	34	number	number	NN
46545	2865	35	--	--	:
46545	2865	36	we	-PRON-	PRP
46545	2865	37	have	have	VBP
46545	2865	38	no	no	DT
46545	2865	39	guide	guide	NN
46545	2865	40	.	.	.
46545	2866	1	Reference	reference	NN
46545	2866	2	to	to	IN
46545	2866	3	the	the	DT
46545	2866	4	original	original	JJ
46545	2866	5	invoices	invoice	NNS
46545	2866	6	,	,	,
46545	2866	7	filed	file	VBD
46545	2866	8	alphabetically	alphabetically	RB
46545	2866	9	,	,	,
46545	2866	10	on	on	IN
46545	2866	11	which	which	WDT
46545	2866	12	the	the	DT
46545	2866	13	numbers	number	NNS
46545	2866	14	are	be	VBP
46545	2866	15	noted	note	VBN
46545	2866	16	,	,	,
46545	2866	17	will	will	MD
46545	2866	18	locate	locate	VB
46545	2866	19	the	the	DT
46545	2866	20	voucher	voucher	NN
46545	2866	21	,	,	,
46545	2866	22	but	but	CC
46545	2866	23	there	there	EX
46545	2866	24	are	be	VBP
46545	2866	25	vouchers	voucher	NNS
46545	2866	26	for	for	IN
46545	2866	27	which	which	WDT
46545	2866	28	no	no	DT
46545	2866	29	invoices	invoice	NNS
46545	2866	30	are	be	VBP
46545	2866	31	on	on	IN
46545	2866	32	file	file	NN
46545	2866	33	.	.	.
46545	2867	1	To	to	TO
46545	2867	2	locate	locate	VB
46545	2867	3	these	these	DT
46545	2867	4	by	by	IN
46545	2867	5	name	name	NN
46545	2867	6	of	of	IN
46545	2867	7	payee	payee	NN
46545	2867	8	,	,	,
46545	2867	9	an	an	DT
46545	2867	10	alphabetical	alphabetical	JJ
46545	2867	11	index	index	NN
46545	2867	12	is	be	VBZ
46545	2867	13	necessary	necessary	JJ
46545	2867	14	,	,	,
46545	2867	15	and	and	CC
46545	2867	16	it	-PRON-	PRP
46545	2867	17	is	be	VBZ
46545	2867	18	advisable	advisable	JJ
46545	2867	19	to	to	TO
46545	2867	20	include	include	VB
46545	2867	21	all	all	DT
46545	2867	22	vouchers	voucher	NNS
46545	2867	23	even	even	RB
46545	2867	24	when	when	WRB
46545	2867	25	invoices	invoice	NNS
46545	2867	26	are	be	VBP
46545	2867	27	on	on	IN
46545	2867	28	file	file	NN
46545	2867	29	.	.	.
46545	2868	1	For	for	IN
46545	2868	2	this	this	DT
46545	2868	3	purpose	purpose	NN
46545	2868	4	,	,	,
46545	2868	5	a	a	DT
46545	2868	6	card	card	NN
46545	2868	7	index	index	NN
46545	2868	8	is	be	VBZ
46545	2868	9	recommended	recommend	VBN
46545	2868	10	,	,	,
46545	2868	11	and	and	CC
46545	2868	12	a	a	DT
46545	2868	13	suitable	suitable	JJ
46545	2868	14	form	form	NN
46545	2868	15	is	be	VBZ
46545	2868	16	shown	show	VBN
46545	2868	17	in	in	IN
46545	2868	18	Fig	Fig	NNP
46545	2868	19	.	.	.
46545	2869	1	14	14	CD
46545	2869	2	.	.	.
46545	2870	1	A	a	DT
46545	2870	2	card	card	NN
46545	2870	3	is	be	VBZ
46545	2870	4	used	use	VBN
46545	2870	5	for	for	IN
46545	2870	6	each	each	DT
46545	2870	7	person	person	NN
46545	2870	8	or	or	CC
46545	2870	9	firm	firm	JJ
46545	2870	10	to	to	IN
46545	2870	11	whom	whom	WP
46545	2870	12	vouchers	voucher	NNS
46545	2870	13	are	be	VBP
46545	2870	14	issued	issue	VBN
46545	2870	15	,	,	,
46545	2870	16	and	and	CC
46545	2870	17	all	all	DT
46545	2870	18	vouchers	voucher	NNS
46545	2870	19	are	be	VBP
46545	2870	20	listed	list	VBN
46545	2870	21	by	by	IN
46545	2870	22	date	date	NN
46545	2870	23	and	and	CC
46545	2870	24	number	number	NN
46545	2870	25	.	.	.
46545	2871	1	The	the	DT
46545	2871	2	cards	card	NNS
46545	2871	3	are	be	VBP
46545	2871	4	filed	file	VBN
46545	2871	5	alphabetically	alphabetically	RB
46545	2871	6	,	,	,
46545	2871	7	making	make	VBG
46545	2871	8	it	-PRON-	PRP
46545	2871	9	easy	easy	JJ
46545	2871	10	to	to	TO
46545	2871	11	find	find	VB
46545	2871	12	any	any	DT
46545	2871	13	name	name	NN
46545	2871	14	.	.	.
46545	2872	1	=	=	SYM
46545	2872	2	14	14	CD
46545	2872	3	.	.	.
46545	2873	1	Voucher	Voucher	NNP
46545	2873	2	File.=	File.=	NNP
46545	2873	3	The	the	DT
46545	2873	4	manner	manner	NN
46545	2873	5	of	of	IN
46545	2873	6	filing	filing	NN
46545	2873	7	and	and	CC
46545	2873	8	indexing	indexing	NN
46545	2873	9	invoices	invoice	NNS
46545	2873	10	and	and	CC
46545	2873	11	vouchers	voucher	NNS
46545	2873	12	,	,	,
46545	2873	13	from	from	IN
46545	2873	14	the	the	DT
46545	2873	15	receipt	receipt	NN
46545	2873	16	of	of	IN
46545	2873	17	the	the	DT
46545	2873	18	invoices	invoice	NNS
46545	2873	19	to	to	IN
46545	2873	20	the	the	DT
46545	2873	21	permanent	permanent	JJ
46545	2873	22	filing	filing	NN
46545	2873	23	of	of	IN
46545	2873	24	the	the	DT
46545	2873	25	paid	pay	VBN
46545	2873	26	voucher	voucher	NN
46545	2873	27	,	,	,
46545	2873	28	has	have	VBZ
46545	2873	29	been	be	VBN
46545	2873	30	explained	explain	VBN
46545	2873	31	.	.	.
46545	2874	1	For	for	IN
46545	2874	2	the	the	DT
46545	2874	3	file	file	NN
46545	2874	4	itself	-PRON-	PRP
46545	2874	5	,	,	,
46545	2874	6	the	the	DT
46545	2874	7	vertical	vertical	JJ
46545	2874	8	file	file	NN
46545	2874	9	is	be	VBZ
46545	2874	10	recommended	recommend	VBN
46545	2874	11	.	.	.
46545	2875	1	[	[	-LRB-
46545	2875	2	Illustration	illustration	NN
46545	2875	3	:	:	:
46545	2875	4	Fig	Fig	NNP
46545	2875	5	.	.	.
46545	2876	1	15	15	CD
46545	2876	2	.	.	.
46545	2877	1	File	file	NN
46545	2877	2	Showing	show	VBG
46545	2877	3	Method	method	NN
46545	2877	4	of	of	IN
46545	2877	5	Indexing	Indexing	NNP
46545	2877	6	Vouchers	Vouchers	NNP
46545	2877	7	]	]	-RRB-
46545	2877	8	Fig	Fig	NNP
46545	2877	9	.	.	.
46545	2878	1	15	15	CD
46545	2878	2	illustrates	illustrate	VBZ
46545	2878	3	one	one	CD
46545	2878	4	drawer	drawer	NN
46545	2878	5	of	of	IN
46545	2878	6	a	a	DT
46545	2878	7	vertical	vertical	JJ
46545	2878	8	file	file	NN
46545	2878	9	,	,	,
46545	2878	10	subdivided	subdivide	VBN
46545	2878	11	with	with	IN
46545	2878	12	the	the	DT
46545	2878	13	different	different	JJ
46545	2878	14	indexes	index	NNS
46545	2878	15	required	require	VBN
46545	2878	16	,	,	,
46545	2878	17	showing	show	VBG
46545	2878	18	how	how	WRB
46545	2878	19	in	in	IN
46545	2878	20	a	a	DT
46545	2878	21	small	small	JJ
46545	2878	22	business	business	NN
46545	2878	23	a	a	DT
46545	2878	24	single	single	JJ
46545	2878	25	drawer	drawer	NN
46545	2878	26	can	can	MD
46545	2878	27	be	be	VB
46545	2878	28	made	make	VBN
46545	2878	29	to	to	TO
46545	2878	30	answer	answer	VB
46545	2878	31	all	all	DT
46545	2878	32	purposes	purpose	NNS
46545	2878	33	.	.	.
46545	2879	1	In	in	IN
46545	2879	2	a	a	DT
46545	2879	3	large	large	JJ
46545	2879	4	business	business	NN
46545	2879	5	several	several	JJ
46545	2879	6	drawers	drawer	NNS
46545	2879	7	would	would	MD
46545	2879	8	be	be	VB
46545	2879	9	required	require	VBN
46545	2879	10	.	.	.
46545	2880	1	The	the	DT
46545	2880	2	first	first	JJ
46545	2880	3	drawer	drawer	NN
46545	2880	4	would	would	MD
46545	2880	5	be	be	VB
46545	2880	6	for	for	IN
46545	2880	7	pending	pende	VBG
46545	2880	8	invoices	invoice	NNS
46545	2880	9	,	,	,
46545	2880	10	where	where	WRB
46545	2880	11	would	would	MD
46545	2880	12	be	be	VB
46545	2880	13	filed	file	VBN
46545	2880	14	invoices	invoice	NNS
46545	2880	15	for	for	IN
46545	2880	16	which	which	WDT
46545	2880	17	shipments	shipment	NNS
46545	2880	18	have	have	VBP
46545	2880	19	not	not	RB
46545	2880	20	been	be	VBN
46545	2880	21	received	receive	VBN
46545	2880	22	.	.	.
46545	2881	1	The	the	DT
46545	2881	2	second	second	JJ
46545	2881	3	drawer	drawer	NN
46545	2881	4	would	would	MD
46545	2881	5	contain	contain	VB
46545	2881	6	audited	audited	JJ
46545	2881	7	vouchers	voucher	NNS
46545	2881	8	held	hold	VBN
46545	2881	9	for	for	IN
46545	2881	10	payment	payment	NN
46545	2881	11	,	,	,
46545	2881	12	and	and	CC
46545	2881	13	suspense	suspense	NN
46545	2881	14	items	item	NNS
46545	2881	15	;	;	:
46545	2881	16	the	the	DT
46545	2881	17	latter	latter	JJ
46545	2881	18	including	include	VBG
46545	2881	19	invoices	invoice	NNS
46545	2881	20	held	hold	VBN
46545	2881	21	for	for	IN
46545	2881	22	adjustment	adjustment	NN
46545	2881	23	of	of	IN
46545	2881	24	claims	claim	NNS
46545	2881	25	.	.	.
46545	2882	1	Paid	pay	VBN
46545	2882	2	invoices	invoice	NNS
46545	2882	3	and	and	CC
46545	2882	4	paid	pay	VBN
46545	2882	5	vouchers	voucher	NNS
46545	2882	6	would	would	MD
46545	2882	7	each	each	DT
46545	2882	8	require	require	VB
46545	2882	9	a	a	DT
46545	2882	10	separate	separate	JJ
46545	2882	11	drawer	drawer	NN
46545	2882	12	.	.	.
46545	2883	1	Files	file	NNS
46545	2883	2	should	should	MD
46545	2883	3	be	be	VB
46545	2883	4	selected	select	VBN
46545	2883	5	with	with	IN
46545	2883	6	reference	reference	NN
46545	2883	7	to	to	IN
46545	2883	8	the	the	DT
46545	2883	9	size	size	NN
46545	2883	10	of	of	IN
46545	2883	11	the	the	DT
46545	2883	12	papers	paper	NNS
46545	2883	13	to	to	TO
46545	2883	14	be	be	VB
46545	2883	15	filed	file	VBN
46545	2883	16	.	.	.
46545	2884	1	Manufacturers	manufacturer	NNS
46545	2884	2	of	of	IN
46545	2884	3	such	such	JJ
46545	2884	4	equipment	equipment	NN
46545	2884	5	now	now	RB
46545	2884	6	supply	supply	VBP
46545	2884	7	cabinets	cabinet	NNS
46545	2884	8	in	in	IN
46545	2884	9	sections	section	NNS
46545	2884	10	,	,	,
46545	2884	11	in	in	IN
46545	2884	12	a	a	DT
46545	2884	13	great	great	JJ
46545	2884	14	variety	variety	NN
46545	2884	15	of	of	IN
46545	2884	16	sizes	size	NNS
46545	2884	17	,	,	,
46545	2884	18	making	make	VBG
46545	2884	19	it	-PRON-	PRP
46545	2884	20	possible	possible	JJ
46545	2884	21	to	to	TO
46545	2884	22	build	build	VB
46545	2884	23	up	up	RP
46545	2884	24	a	a	DT
46545	2884	25	filing	filing	NN
46545	2884	26	cabinet	cabinet	NN
46545	2884	27	with	with	IN
46545	2884	28	drawers	drawer	NNS
46545	2884	29	to	to	TO
46545	2884	30	fit	fit	VB
46545	2884	31	every	every	DT
46545	2884	32	paper	paper	NN
46545	2884	33	of	of	IN
46545	2884	34	standard	standard	JJ
46545	2884	35	size	size	NN
46545	2884	36	.	.	.
46545	2885	1	DEMONSTRATION	demonstration	NN
46545	2885	2	=	=	SYM
46545	2885	3	15.=	15.=	CD
46545	2885	4	The	the	DT
46545	2885	5	operation	operation	NN
46545	2885	6	of	of	IN
46545	2885	7	the	the	DT
46545	2885	8	voucher	voucher	NN
46545	2885	9	system	system	NN
46545	2885	10	in	in	IN
46545	2885	11	respect	respect	NN
46545	2885	12	to	to	IN
46545	2885	13	the	the	DT
46545	2885	14	records	record	NNS
46545	2885	15	in	in	IN
46545	2885	16	the	the	DT
46545	2885	17	register	register	NN
46545	2885	18	is	be	VBZ
46545	2885	19	demonstrated	demonstrate	VBN
46545	2885	20	in	in	IN
46545	2885	21	the	the	DT
46545	2885	22	illustration	illustration	NN
46545	2885	23	,	,	,
46545	2885	24	Fig	Fig	NNP
46545	2885	25	.	.	.
46545	2886	1	16	16	CD
46545	2886	2	,	,	,
46545	2886	3	the	the	DT
46545	2886	4	record	record	NN
46545	2886	5	showing	show	VBG
46545	2886	6	how	how	WRB
46545	2886	7	the	the	DT
46545	2886	8	following	follow	VBG
46545	2886	9	transactions	transaction	NNS
46545	2886	10	are	be	VBP
46545	2886	11	handled	handle	VBN
46545	2886	12	.	.	.
46545	2887	1	Invoices	invoice	NNS
46545	2887	2	listed	list	VBN
46545	2887	3	have	have	VBP
46545	2887	4	been	be	VBN
46545	2887	5	audited	audit	VBN
46545	2887	6	for	for	IN
46545	2887	7	payment	payment	NN
46545	2887	8	.	.	.
46545	2888	1	[	[	-LRB-
46545	2888	2	Illustration	illustration	NN
46545	2888	3	:	:	:
46545	2888	4	Fig	Fig	NNP
46545	2888	5	.	.	.
46545	2889	1	16	16	CD
46545	2889	2	.	.	.
46545	2890	1	Voucher	Voucher	NNP
46545	2890	2	Register	register	VB
46545	2890	3	Showing	show	VBG
46545	2890	4	Entries	entry	NNS
46545	2890	5	]	]	-RRB-
46545	2890	6	--Jan	--jan	NN
46545	2890	7	.	.	.
46545	2890	8	12th--	12th--	NNP
46545	2890	9	National	National	NNP
46545	2890	10	Mercantile	Mercantile	NNP
46545	2890	11	Co.	Co.	NNP
46545	2890	12	100	100	CD
46545	2890	13	bbls	bbl	VBN
46545	2890	14	.	.	.
46545	2891	1	flour	flour	NN
46545	2891	2	$	$	$
46545	2891	3	4.25	4.25	CD
46545	2891	4	$	$	$
46545	2891	5	425.00	425.00	CD
46545	2891	6	Dated	date	VBN
46545	2891	7	Jan.	January	NNP
46545	2891	8	9th	9th	NN
46545	2891	9	Terms	term	NNS
46545	2891	10	2/10	2/10	CD
46545	2891	11	,	,	,
46545	2891	12	N/30	n/30	CD
46545	2891	13	--Jan	--Jan	NNS
46545	2891	14	.	.	.
46545	2891	15	12th--	12th--	CD
46545	2891	16	Western	Western	NNP
46545	2891	17	Grocer	Grocer	NNP
46545	2891	18	Co.	Co.	NNP
46545	2891	19	50	50	CD
46545	2891	20	cases	case	NNS
46545	2891	21	soap	soap	NN
46545	2891	22	2.10	2.10	CD
46545	2891	23	105.00	105.00	CD
46545	2891	24	Dated	Dated	NNP
46545	2891	25	Jan.	January	NNP
46545	2891	26	8th	8th	JJ
46545	2891	27	Terms	term	NNS
46545	2891	28	2/10	2/10	CD
46545	2891	29	,	,	,
46545	2891	30	N/30	n/30	CD
46545	2891	31	--Jan	--Jan	NNP
46545	2891	32	.	.	.
46545	2891	33	14th--	14th--	NNP
46545	2891	34	Morton	Morton	NNP
46545	2891	35	Salt	Salt	NNP
46545	2891	36	Co.	Co.	NNP
46545	2891	37	100	100	CD
46545	2891	38	bbls	bbl	VBN
46545	2891	39	.	.	.
46545	2892	1	salt	salt	NN
46545	2892	2	.85	.85	NFP
46545	2892	3	85.00	85.00	CD
46545	2892	4	Dated	Dated	NNP
46545	2892	5	Jan.	January	NNP
46545	2892	6	11th	11th	NN
46545	2892	7	Terms	term	NNS
46545	2892	8	1/10	1/10	CD
46545	2892	9	,	,	,
46545	2892	10	N/30	n/30	CD
46545	2892	11	--Jan	--Jan	:
46545	2892	12	.	.	.
46545	2892	13	15th--	15th--	LS
46545	2892	14	Paid	Paid	NNP
46545	2892	15	voucher	voucher	NN
46545	2892	16	No	no	UH
46545	2892	17	.	.	.
46545	2893	1	1	1	CD
46545	2893	2	to	to	IN
46545	2893	3	National	National	NNP
46545	2893	4	Mercantile	Mercantile	NNP
46545	2893	5	Co.	Co.	NNP
46545	2893	6	--Jan	--Jan	:
46545	2893	7	.	.	.
46545	2893	8	15th--	15th--	LS
46545	2893	9	Paid	Paid	NNP
46545	2893	10	voucher	voucher	NN
46545	2893	11	No	no	UH
46545	2893	12	.	.	.
46545	2894	1	2	2	CD
46545	2894	2	to	to	IN
46545	2894	3	Western	Western	NNP
46545	2894	4	Grocer	Grocer	NNP
46545	2894	5	Co.	Co.	NNP
46545	2894	6	--Jan	--Jan	:
46545	2894	7	.	.	.
46545	2894	8	16th--	16th--	NNP
46545	2894	9	Watson	Watson	NNP
46545	2894	10	&	&	CC
46545	2894	11	Snow	Snow	NNP
46545	2894	12	60	60	CD
46545	2894	13	bbls	bbl	VBN
46545	2894	14	.	.	.
46545	2895	1	vinegar	vinegar	NNP
46545	2895	2	,	,	,
46545	2895	3	3000	3000	CD
46545	2895	4	gals	gal	NNS
46545	2895	5	.	.	.
46545	2896	1	.14	.14	NFP
46545	2896	2	420.00	420.00	CD
46545	2896	3	Dated	Dated	NNP
46545	2896	4	Jan.	January	NNP
46545	2896	5	12th	12th	NN
46545	2896	6	Terms	term	NNS
46545	2896	7	N/30	n/30	NN
46545	2896	8	--Jan	--Jan	:
46545	2896	9	.	.	.
46545	2896	10	17th--	17th--	NNP
46545	2896	11	Jennings	Jennings	NNPS
46545	2896	12	Coal	Coal	NNP
46545	2896	13	Co.	Co.	NNP
46545	2896	14	3	3	CD
46545	2896	15	tons	ton	NNS
46545	2896	16	coal	coal	NN
46545	2896	17	6.50	6.50	CD
46545	2896	18	19.50	19.50	CD
46545	2896	19	Dated	date	VBN
46545	2896	20	Jan.	January	NNP
46545	2896	21	17th	17th	NN
46545	2896	22	Terms	term	NNS
46545	2896	23	N/30	N/30	NNS
46545	2896	24	--Jan	--Jan	:
46545	2896	25	.	.	.
46545	2896	26	18th--	18th--	LS
46545	2896	27	Paid	Paid	NNP
46545	2896	28	pay	pay	VB
46545	2896	29	roll	roll	NN
46545	2896	30	Wages	wage	NNS
46545	2896	31	of	of	IN
46545	2896	32	laborers	laborer	NNS
46545	2896	33	125.50	125.50	CD
46545	2896	34	Office	Office	NNP
46545	2896	35	salaries	salary	NNS
46545	2896	36	37.50	37.50	CD
46545	2896	37	--Jan	--Jan	NNS
46545	2896	38	.	.	.
46545	2896	39	19th--	19th--	LS
46545	2896	40	Paid	pay	VBN
46545	2896	41	voucher	voucher	NN
46545	2896	42	No	no	UH
46545	2896	43	.	.	.
46545	2897	1	3	3	CD
46545	2897	2	to	to	IN
46545	2897	3	Morton	Morton	NNP
46545	2897	4	Salt	Salt	NNP
46545	2897	5	Co.	Co.	NNP
46545	2898	1	The	the	DT
46545	2898	2	illustration	illustration	NN
46545	2898	3	,	,	,
46545	2898	4	Fig	Fig	NNP
46545	2898	5	.	.	.
46545	2899	1	16	16	CD
46545	2899	2	,	,	,
46545	2899	3	shows	show	VBZ
46545	2899	4	the	the	DT
46545	2899	5	complete	complete	JJ
46545	2899	6	record	record	NN
46545	2899	7	of	of	IN
46545	2899	8	these	these	DT
46545	2899	9	transactions	transaction	NNS
46545	2899	10	in	in	IN
46545	2899	11	the	the	DT
46545	2899	12	voucher	voucher	NN
46545	2899	13	register	register	VBP
46545	2899	14	.	.	.
46545	2900	1	The	the	DT
46545	2900	2	total	total	JJ
46545	2900	3	footings	footing	NNS
46545	2900	4	of	of	IN
46545	2900	5	all	all	DT
46545	2900	6	distribution	distribution	NN
46545	2900	7	columns	column	NNS
46545	2900	8	agree	agree	VBP
46545	2900	9	with	with	IN
46545	2900	10	the	the	DT
46545	2900	11	total	total	NN
46545	2900	12	of	of	IN
46545	2900	13	vouchers	voucher	NNS
46545	2900	14	payable	payable	JJ
46545	2900	15	column	column	NN
46545	2900	16	,	,	,
46545	2900	17	proving	prove	VBG
46545	2900	18	the	the	DT
46545	2900	19	extensions	extension	NNS
46545	2900	20	to	to	TO
46545	2900	21	be	be	VB
46545	2900	22	correct	correct	JJ
46545	2900	23	.	.	.
46545	2901	1	The	the	DT
46545	2901	2	combined	combine	VBN
46545	2901	3	totals	total	NNS
46545	2901	4	of	of	IN
46545	2901	5	checks	check	NNS
46545	2901	6	and	and	CC
46545	2901	7	discounts	discount	NNS
46545	2901	8	equal	equal	VBP
46545	2901	9	the	the	DT
46545	2901	10	total	total	JJ
46545	2901	11	payment	payment	NN
46545	2901	12	column	column	NN
46545	2901	13	.	.	.
46545	2902	1	Unpaid	unpaid	JJ
46545	2902	2	vouchers	voucher	NNS
46545	2902	3	are	be	VBP
46545	2902	4	extended	extend	VBN
46545	2902	5	,	,	,
46545	2902	6	and	and	CC
46545	2902	7	the	the	DT
46545	2902	8	total	total	NN
46545	2902	9	of	of	IN
46545	2902	10	this	this	DT
46545	2902	11	column	column	NN
46545	2902	12	added	add	VBN
46545	2902	13	to	to	IN
46545	2902	14	the	the	DT
46545	2902	15	total	total	JJ
46545	2902	16	payments	payment	NNS
46545	2902	17	equals	equal	VBZ
46545	2902	18	the	the	DT
46545	2902	19	total	total	NN
46545	2902	20	of	of	IN
46545	2902	21	vouchers	voucher	NNS
46545	2902	22	payable	payable	JJ
46545	2902	23	.	.	.
46545	2903	1	[	[	-LRB-
46545	2903	2	Illustration	illustration	NN
46545	2903	3	:	:	:
46545	2903	4	Fig	Fig	NNP
46545	2903	5	.	.	.
46545	2904	1	17	17	CD
46545	2904	2	.	.	.
46545	2905	1	Cash	Cash	NNP
46545	2905	2	Disbursement	Disbursement	NNP
46545	2905	3	Book	book	NN
46545	2905	4	]	]	-RRB-
46545	2905	5	Our	-PRON-	PRP$
46545	2905	6	voucher	voucher	NN
46545	2905	7	register	register	VBP
46545	2905	8	being	be	VBG
46545	2905	9	in	in	IN
46545	2905	10	balance	balance	NN
46545	2905	11	,	,	,
46545	2905	12	footings	footing	NNS
46545	2905	13	are	be	VBP
46545	2905	14	now	now	RB
46545	2905	15	posted	post	VBN
46545	2905	16	.	.	.
46545	2906	1	The	the	DT
46545	2906	2	total	total	NN
46545	2906	3	of	of	IN
46545	2906	4	_	_	NNP
46545	2906	5	vouchers	voucher	NNS
46545	2906	6	payable	payable	JJ
46545	2906	7	_	_	NNP
46545	2906	8	column	column	NN
46545	2906	9	is	be	VBZ
46545	2906	10	posted	post	VBN
46545	2906	11	to	to	IN
46545	2906	12	the	the	DT
46545	2906	13	credit	credit	NN
46545	2906	14	of	of	IN
46545	2906	15	that	that	DT
46545	2906	16	account	account	NN
46545	2906	17	in	in	IN
46545	2906	18	the	the	DT
46545	2906	19	general	general	JJ
46545	2906	20	or	or	CC
46545	2906	21	private	private	JJ
46545	2906	22	ledger	ledger	NN
46545	2906	23	,	,	,
46545	2906	24	and	and	CC
46545	2906	25	the	the	DT
46545	2906	26	footings	footing	NNS
46545	2906	27	of	of	IN
46545	2906	28	the	the	DT
46545	2906	29	distribution	distribution	NN
46545	2906	30	columns	column	NNS
46545	2906	31	are	be	VBP
46545	2906	32	posted	post	VBN
46545	2906	33	to	to	IN
46545	2906	34	the	the	DT
46545	2906	35	debit	debit	NN
46545	2906	36	of	of	IN
46545	2906	37	their	-PRON-	PRP$
46545	2906	38	respective	respective	JJ
46545	2906	39	accounts	account	NNS
46545	2906	40	.	.	.
46545	2907	1	Fig	fig	NN
46545	2907	2	.	.	.
46545	2908	1	17	17	CD
46545	2908	2	illustrates	illustrate	VBZ
46545	2908	3	how	how	WRB
46545	2908	4	the	the	DT
46545	2908	5	payments	payment	NNS
46545	2908	6	are	be	VBP
46545	2908	7	recorded	record	VBN
46545	2908	8	on	on	IN
46545	2908	9	the	the	DT
46545	2908	10	disbursement	disbursement	NN
46545	2908	11	or	or	CC
46545	2908	12	credit	credit	NN
46545	2908	13	side	side	NN
46545	2908	14	of	of	IN
46545	2908	15	the	the	DT
46545	2908	16	cash	cash	NN
46545	2908	17	book	book	NN
46545	2908	18	.	.	.
46545	2909	1	When	when	WRB
46545	2909	2	the	the	DT
46545	2909	3	checks	check	NNS
46545	2909	4	are	be	VBP
46545	2909	5	written	write	VBN
46545	2909	6	they	-PRON-	PRP
46545	2909	7	are	be	VBP
46545	2909	8	entered	enter	VBN
46545	2909	9	in	in	IN
46545	2909	10	the	the	DT
46545	2909	11	cash	cash	NN
46545	2909	12	book	book	NN
46545	2909	13	,	,	,
46545	2909	14	from	from	IN
46545	2909	15	which	which	WDT
46545	2909	16	they	-PRON-	PRP
46545	2909	17	are	be	VBP
46545	2909	18	posted	post	VBN
46545	2909	19	to	to	IN
46545	2909	20	the	the	DT
46545	2909	21	voucher	voucher	NN
46545	2909	22	register	register	VB
46545	2909	23	.	.	.
46545	2910	1	Voucher	voucher	NN
46545	2910	2	numbers	number	NNS
46545	2910	3	are	be	VBP
46545	2910	4	entered	enter	VBN
46545	2910	5	when	when	WRB
46545	2910	6	the	the	DT
46545	2910	7	amounts	amount	NNS
46545	2910	8	are	be	VBP
46545	2910	9	posted	post	VBN
46545	2910	10	.	.	.
46545	2911	1	At	at	IN
46545	2911	2	the	the	DT
46545	2911	3	end	end	NN
46545	2911	4	of	of	IN
46545	2911	5	the	the	DT
46545	2911	6	month	month	NN
46545	2911	7	the	the	DT
46545	2911	8	columns	column	NNS
46545	2911	9	are	be	VBP
46545	2911	10	footed	foot	VBN
46545	2911	11	,	,	,
46545	2911	12	and	and	CC
46545	2911	13	the	the	DT
46545	2911	14	totals	total	NNS
46545	2911	15	of	of	IN
46545	2911	16	the	the	DT
46545	2911	17	discount	discount	NN
46545	2911	18	and	and	CC
46545	2911	19	check	check	VB
46545	2911	20	columns	column	NNS
46545	2911	21	are	be	VBP
46545	2911	22	posted	post	VBN
46545	2911	23	to	to	IN
46545	2911	24	the	the	DT
46545	2911	25	debit	debit	NN
46545	2911	26	of	of	IN
46545	2911	27	vouchers	voucher	NNS
46545	2911	28	payable	payable	JJ
46545	2911	29	.	.	.
46545	2912	1	Footings	Footings	NNP
46545	2912	2	of	of	IN
46545	2912	3	_	_	NNP
46545	2912	4	discount	discount	NN
46545	2912	5	_	_	NNP
46545	2912	6	and	and	CC
46545	2912	7	_	_	NNP
46545	2912	8	total	total	NN
46545	2912	9	_	_	NNP
46545	2912	10	columns	column	NNS
46545	2912	11	are	be	VBP
46545	2912	12	posted	post	VBN
46545	2912	13	to	to	IN
46545	2912	14	the	the	DT
46545	2912	15	credit	credit	NN
46545	2912	16	of	of	IN
46545	2912	17	discount	discount	NN
46545	2912	18	on	on	IN
46545	2912	19	purchases	purchase	NNS
46545	2912	20	and	and	CC
46545	2912	21	bank	bank	NN
46545	2912	22	accounts	account	NNS
46545	2912	23	.	.	.
46545	2913	1	The	the	DT
46545	2913	2	vouchers	voucher	NNS
46545	2913	3	payable	payable	JJ
46545	2913	4	account	account	NN
46545	2913	5	in	in	IN
46545	2913	6	the	the	DT
46545	2913	7	ledger	ledger	NN
46545	2913	8	would	would	MD
46545	2913	9	now	now	RB
46545	2913	10	appear	appear	VB
46545	2913	11	as	as	IN
46545	2913	12	follows	follow	VBZ
46545	2913	13	:	:	:
46545	2913	14	_	_	NNP
46545	2913	15	Vouchers	Vouchers	NNP
46545	2913	16	Payable	Payable	NNP
46545	2913	17	_	_	NNP
46545	2913	18	Dr.	Dr.	NNP
46545	2913	19	Cr	Cr	NNP
46545	2913	20	.	.	.
46545	2914	1	Balance	balance	NN
46545	2914	2	$	$	$
46545	2914	3	777.00	777.00	CD
46545	2914	4	$	$	$
46545	2914	5	1,216.50	1,216.50	CD
46545	2914	6	$	$	$
46545	2914	7	439.50	439.50	CD
46545	2914	8	We	-PRON-	PRP
46545	2914	9	have	have	VBP
46545	2914	10	already	already	RB
46545	2914	11	seen	see	VBN
46545	2914	12	that	that	IN
46545	2914	13	the	the	DT
46545	2914	14	voucher	voucher	NN
46545	2914	15	register	register	VB
46545	2914	16	balances	balance	NNS
46545	2914	17	,	,	,
46545	2914	18	and	and	CC
46545	2914	19	turning	turn	VBG
46545	2914	20	to	to	IN
46545	2914	21	that	that	DT
46545	2914	22	record	record	NN
46545	2914	23	,	,	,
46545	2914	24	we	-PRON-	PRP
46545	2914	25	find	find	VBP
46545	2914	26	the	the	DT
46545	2914	27	footing	footing	NN
46545	2914	28	of	of	IN
46545	2914	29	the	the	DT
46545	2914	30	unpaid	unpaid	JJ
46545	2914	31	vouchers	voucher	NNS
46545	2914	32	column	column	VBP
46545	2914	33	to	to	TO
46545	2914	34	be	be	VB
46545	2914	35	$	$	$
46545	2914	36	439.50	439.50	CD
46545	2914	37	,	,	,
46545	2914	38	which	which	WDT
46545	2914	39	agrees	agree	VBZ
46545	2914	40	with	with	IN
46545	2914	41	the	the	DT
46545	2914	42	balance	balance	NN
46545	2914	43	of	of	IN
46545	2914	44	vouchers	voucher	NNS
46545	2914	45	payable	payable	JJ
46545	2914	46	account	account	NN
46545	2914	47	.	.	.
46545	2915	1	EXERCISE	EXERCISE	NNP
46545	2915	2	Prepare	prepare	VB
46545	2915	3	a	a	DT
46545	2915	4	form	form	NN
46545	2915	5	of	of	IN
46545	2915	6	voucher	voucher	NN
46545	2915	7	register	register	VB
46545	2915	8	providing	provide	VBG
46545	2915	9	for	for	IN
46545	2915	10	distribution	distribution	NN
46545	2915	11	to	to	IN
46545	2915	12	the	the	DT
46545	2915	13	following	follow	VBG
46545	2915	14	accounts	account	NNS
46545	2915	15	:	:	:
46545	2915	16	Merchandise	merchandise	NN
46545	2915	17	,	,	,
46545	2915	18	Purchases	Purchases	NNP
46545	2915	19	,	,	,
46545	2915	20	In	In	NNP
46545	2915	21	-	-	HYPH
46545	2915	22	Freight	Freight	NNP
46545	2915	23	,	,	,
46545	2915	24	Expense	expense	NN
46545	2915	25	,	,	,
46545	2915	26	Salaries	salary	NNS
46545	2915	27	,	,	,
46545	2915	28	and	and	CC
46545	2915	29	Sundries	sundrie	NNS
46545	2915	30	.	.	.
46545	2916	1	One	one	CD
46545	2916	2	of	of	IN
46545	2916	3	the	the	DT
46545	2916	4	chief	chief	JJ
46545	2916	5	requisites	requisite	NNS
46545	2916	6	of	of	IN
46545	2916	7	the	the	DT
46545	2916	8	accountant	accountant	NN
46545	2916	9	is	be	VBZ
46545	2916	10	the	the	DT
46545	2916	11	ability	ability	NN
46545	2916	12	to	to	TO
46545	2916	13	prepare	prepare	VB
46545	2916	14	suitable	suitable	JJ
46545	2916	15	forms	form	NNS
46545	2916	16	for	for	IN
46545	2916	17	accounting	accounting	NN
46545	2916	18	records	record	NNS
46545	2916	19	.	.	.
46545	2917	1	Care	care	NN
46545	2917	2	should	should	MD
46545	2917	3	be	be	VB
46545	2917	4	used	use	VBN
46545	2917	5	in	in	IN
46545	2917	6	preparing	prepare	VBG
46545	2917	7	this	this	DT
46545	2917	8	form	form	NN
46545	2917	9	to	to	TO
46545	2917	10	omit	omit	VB
46545	2917	11	no	no	DT
46545	2917	12	detail	detail	NN
46545	2917	13	that	that	WDT
46545	2917	14	should	should	MD
46545	2917	15	be	be	VB
46545	2917	16	included	include	VBN
46545	2917	17	in	in	IN
46545	2917	18	such	such	PDT
46545	2917	19	a	a	DT
46545	2917	20	voucher	voucher	NN
46545	2917	21	register	register	NN
46545	2917	22	.	.	.
46545	2918	1	When	when	WRB
46545	2918	2	the	the	DT
46545	2918	3	register	register	NN
46545	2918	4	has	have	VBZ
46545	2918	5	been	be	VBN
46545	2918	6	prepared	prepare	VBN
46545	2918	7	,	,	,
46545	2918	8	record	record	VB
46545	2918	9	the	the	DT
46545	2918	10	following	follow	VBG
46545	2918	11	transactions	transaction	NNS
46545	2918	12	.	.	.
46545	2919	1	--Feb	--feb	FW
46545	2919	2	.	.	.
46545	2919	3	12th--	12th--	LS
46545	2919	4	Enter	enter	VB
46545	2919	5	the	the	DT
46545	2919	6	following	follow	VBG
46545	2919	7	invoices	invoice	NNS
46545	2919	8	#	#	$
46545	2919	9	1	1	CD
46545	2919	10	Jones	Jones	NNP
46545	2919	11	&	&	CC
46545	2919	12	Laughlin	Laughlin	NNP
46545	2919	13	For	for	IN
46545	2919	14	merchandise	merchandise	NN
46545	2919	15	$	$	$
46545	2919	16	164.20	164.20	CD
46545	2919	17	Date	date	NN
46545	2919	18	2/10	2/10	CD
46545	2919	19	,	,	,
46545	2919	20	Terms	term	NNS
46545	2919	21	2/10	2/10	CD
46545	2919	22	,	,	,
46545	2919	23	N/30	n/30	CD
46545	2919	24	.	.	.
46545	2920	1	#	#	$
46545	2920	2	2	2	CD
46545	2920	3	Francis	Francis	NNP
46545	2920	4	&	&	CC
46545	2920	5	Roberts	Roberts	NNP
46545	2920	6	For	for	IN
46545	2920	7	expense	expense	NN
46545	2920	8	Date	date	NN
46545	2920	9	2/12	2/12	CD
46545	2920	10	,	,	,
46545	2920	11	Terms	term	NNS
46545	2920	12	cash	cash	VBP
46545	2920	13	27.50	27.50	CD
46545	2920	14	--Feb	--Feb	NNP
46545	2920	15	.	.	.
46545	2920	16	13th--	13th--	CD
46545	2920	17	#	#	$
46545	2920	18	3	3	CD
46545	2920	19	David	David	NNP
46545	2920	20	Nelson	Nelson	NNP
46545	2920	21	&	&	CC
46545	2920	22	Sons	Sons	NNPS
46545	2920	23	For	for	IN
46545	2920	24	merchandise	merchandise	NN
46545	2920	25	239.80	239.80	CD
46545	2920	26	Date	date	NN
46545	2920	27	2/11	2/11	CD
46545	2920	28	,	,	,
46545	2920	29	Terms	term	NNS
46545	2920	30	3/10	3/10	CD
46545	2920	31	,	,	,
46545	2920	32	N/30	n/30	CD
46545	2920	33	Paid	Paid	NNP
46545	2920	34	Henry	Henry	NNP
46545	2920	35	Meyer	Meyer	NNP
46545	2920	36	For	for	IN
46545	2920	37	salary	salary	NN
46545	2920	38	25.00	25.00	CD
46545	2920	39	Check	check	NN
46545	2920	40	#	#	$
46545	2920	41	1	1	CD
46545	2920	42	--Feb	--feb	NN
46545	2920	43	.	.	.
46545	2920	44	14th--	14th--	NNP
46545	2920	45	Paid	Paid	NNP
46545	2920	46	Jones	Jones	NNP
46545	2920	47	&	&	CC
46545	2920	48	Laughlin	Laughlin	NNP
46545	2920	49	by	by	IN
46545	2920	50	check	check	NN
46545	2920	51	#	#	$
46545	2920	52	2	2	CD
46545	2920	53	,	,	,
46545	2920	54	Voucher	Voucher	NNP
46545	2920	55	#	#	$
46545	2920	56	1	1	CD
46545	2920	57	less	less	JJR
46545	2920	58	cash	cash	NN
46545	2920	59	discount	discount	NN
46545	2920	60	--Feb	--feb	NN
46545	2920	61	.	.	.
46545	2920	62	15th--	15th--	CD
46545	2920	63	Paid	Paid	NNP
46545	2920	64	Francis	Francis	NNP
46545	2920	65	&	&	CC
46545	2920	66	Roberts	Roberts	NNP
46545	2920	67	by	by	IN
46545	2920	68	Check	Check	NNP
46545	2920	69	#	#	$
46545	2920	70	3	3	CD
46545	2920	71	,	,	,
46545	2920	72	Voucher	voucher	NN
46545	2920	73	#	#	$
46545	2920	74	2	2	CD
46545	2920	75	less	less	JJR
46545	2920	76	cash	cash	NN
46545	2920	77	discount	discount	NN
46545	2920	78	--Feb	--feb	NN
46545	2920	79	.	.	.
46545	2920	80	16th--	16th--	NNP
46545	2920	81	Paid	Paid	NNP
46545	2920	82	David	David	NNP
46545	2920	83	Newman	Newman	NNP
46545	2920	84	for	for	IN
46545	2920	85	rent	rent	NN
46545	2920	86	40.00	40.00	CD
46545	2920	87	Check	check	NN
46545	2920	88	#	#	$
46545	2920	89	4	4	CD
46545	2920	90	--Feb	--Feb	NNP
46545	2920	91	.	.	.
46545	2920	92	17th--	17th--	NN
46545	2920	93	Enter	enter	VBP
46545	2920	94	the	the	DT
46545	2920	95	following	follow	VBG
46545	2920	96	invoices	invoice	NNS
46545	2920	97	#	#	$
46545	2920	98	4	4	CD
46545	2920	99	National	National	NNP
46545	2920	100	Furniture	Furniture	NNP
46545	2920	101	Co.	Co.	NNP
46545	2920	102	For	for	IN
46545	2920	103	office	office	NN
46545	2920	104	furniture	furniture	NN
46545	2920	105	65.00	65.00	CD
46545	2920	106	Date	date	NN
46545	2920	107	2/16	2/16	CD
46545	2920	108	,	,	,
46545	2920	109	Terms	term	NNS
46545	2920	110	2/10	2/10	CD
46545	2920	111	,	,	,
46545	2920	112	N/30	n/30	CD
46545	2920	113	#	#	$
46545	2920	114	5	5	CD
46545	2920	115	Watkins	Watkins	NNP
46545	2920	116	&	&	CC
46545	2920	117	Hollister	Hollister	NNP
46545	2920	118	For	for	IN
46545	2920	119	merchandise	merchandise	NN
46545	2920	120	84.00	84.00	CD
46545	2920	121	Date	date	NN
46545	2920	122	2/15	2/15	CD
46545	2920	123	,	,	,
46545	2920	124	Terms	term	NNS
46545	2920	125	2/10	2/10	CD
46545	2920	126	,	,	,
46545	2920	127	N/30	n/30	CD
46545	2920	128	--Feb	--Feb	NNP
46545	2920	129	.	.	.
46545	2920	130	19th--	19th--	LS
46545	2920	131	Paid	Paid	NNP
46545	2920	132	David	David	NNP
46545	2920	133	Gillette	Gillette	NNP
46545	2920	134	,	,	,
46545	2920	135	Agt	Agt	NNP
46545	2920	136	.	.	.
46545	2921	1	For	for	IN
46545	2921	2	in	in	IN
46545	2921	3	-	-	HYPH
46545	2921	4	freight	freight	NN
46545	2921	5	9.62	9.62	CD
46545	2921	6	Check	check	NN
46545	2921	7	#	#	$
46545	2921	8	5	5	CD
46545	2921	9	Foot	foot	NN
46545	2921	10	all	all	DT
46545	2921	11	columns	column	NNS
46545	2921	12	as	as	IN
46545	2921	13	for	for	IN
46545	2921	14	posting	post	VBG
46545	2921	15	at	at	IN
46545	2921	16	end	end	NN
46545	2921	17	of	of	IN
46545	2921	18	the	the	DT
46545	2921	19	month	month	NN
46545	2921	20	.	.	.
46545	2922	1	UNIT	unit	NN
46545	2922	2	SYSTEM	system	NN
46545	2922	3	OF	of	IN
46545	2922	4	VOUCHER	voucher	NN
46545	2922	5	ACCOUNTING	accounting	NN
46545	2922	6	=	=	SYM
46545	2922	7	16.=	16.=	LS
46545	2922	8	In	in	IN
46545	2922	9	all	all	DT
46545	2922	10	classes	class	NNS
46545	2922	11	of	of	IN
46545	2922	12	accounting	accounting	NN
46545	2922	13	records	record	NNS
46545	2922	14	,	,	,
46545	2922	15	the	the	DT
46545	2922	16	unit	unit	NN
46545	2922	17	system	system	NN
46545	2922	18	is	be	VBZ
46545	2922	19	rapidly	rapidly	RB
46545	2922	20	gaining	gain	VBG
46545	2922	21	in	in	IN
46545	2922	22	popularity	popularity	NN
46545	2922	23	.	.	.
46545	2923	1	The	the	DT
46545	2923	2	unit	unit	NN
46545	2923	3	system	system	NN
46545	2923	4	,	,	,
46545	2923	5	so	so	RB
46545	2923	6	called	call	VBD
46545	2923	7	,	,	,
46545	2923	8	consists	consist	VBZ
46545	2923	9	of	of	IN
46545	2923	10	individual	individual	JJ
46545	2923	11	records	record	NNS
46545	2923	12	of	of	IN
46545	2923	13	each	each	DT
46545	2923	14	transaction	transaction	NN
46545	2923	15	or	or	CC
46545	2923	16	each	each	DT
46545	2923	17	item	item	NN
46545	2923	18	recorded	record	VBN
46545	2923	19	,	,	,
46545	2923	20	instead	instead	RB
46545	2923	21	of	of	IN
46545	2923	22	a	a	DT
46545	2923	23	combination	combination	NN
46545	2923	24	of	of	IN
46545	2923	25	several	several	JJ
46545	2923	26	transactions	transaction	NNS
46545	2923	27	in	in	IN
46545	2923	28	one	one	CD
46545	2923	29	record	record	NN
46545	2923	30	.	.	.
46545	2924	1	The	the	DT
46545	2924	2	increase	increase	NN
46545	2924	3	in	in	IN
46545	2924	4	the	the	DT
46545	2924	5	use	use	NN
46545	2924	6	of	of	IN
46545	2924	7	the	the	DT
46545	2924	8	unit	unit	NN
46545	2924	9	system	system	NN
46545	2924	10	has	have	VBZ
46545	2924	11	been	be	VBN
46545	2924	12	brought	bring	VBN
46545	2924	13	about	about	RP
46545	2924	14	very	very	RB
46545	2924	15	largely	largely	RB
46545	2924	16	by	by	IN
46545	2924	17	the	the	DT
46545	2924	18	improvements	improvement	NNS
46545	2924	19	in	in	IN
46545	2924	20	typewriters	typewriter	NNS
46545	2924	21	,	,	,
46545	2924	22	which	which	WDT
46545	2924	23	make	make	VBP
46545	2924	24	it	-PRON-	PRP
46545	2924	25	possible	possible	JJ
46545	2924	26	to	to	TO
46545	2924	27	produce	produce	VB
46545	2924	28	several	several	JJ
46545	2924	29	copies	copy	NNS
46545	2924	30	of	of	IN
46545	2924	31	a	a	DT
46545	2924	32	given	give	VBN
46545	2924	33	document	document	NN
46545	2924	34	at	at	IN
46545	2924	35	one	one	CD
46545	2924	36	writing	writing	NN
46545	2924	37	.	.	.
46545	2925	1	An	an	DT
46545	2925	2	example	example	NN
46545	2925	3	of	of	IN
46545	2925	4	the	the	DT
46545	2925	5	application	application	NN
46545	2925	6	of	of	IN
46545	2925	7	the	the	DT
46545	2925	8	unit	unit	NN
46545	2925	9	idea	idea	NN
46545	2925	10	is	be	VBZ
46545	2925	11	seen	see	VBN
46545	2925	12	in	in	IN
46545	2925	13	modern	modern	JJ
46545	2925	14	sales	sale	NNS
46545	2925	15	records	record	NNS
46545	2925	16	,	,	,
46545	2925	17	where	where	WRB
46545	2925	18	duplicate	duplicate	JJ
46545	2925	19	invoices	invoice	NNS
46545	2925	20	are	be	VBP
46545	2925	21	made	make	VBN
46545	2925	22	,	,	,
46545	2925	23	one	one	CD
46545	2925	24	copy	copy	NN
46545	2925	25	serving	serve	VBG
46545	2925	26	as	as	IN
46545	2925	27	a	a	DT
46545	2925	28	sales	sale	NNS
46545	2925	29	sheet	sheet	NN
46545	2925	30	and	and	CC
46545	2925	31	posting	post	VBG
46545	2925	32	medium	medium	NN
46545	2925	33	.	.	.
46545	2926	1	[	[	-LRB-
46545	2926	2	Illustration	illustration	NN
46545	2926	3	:	:	:
46545	2926	4	A	a	DT
46545	2926	5	VIEW	view	NN
46545	2926	6	IN	in	IN
46545	2926	7	THE	the	DT
46545	2926	8	GENERAL	GENERAL	NNP
46545	2926	9	OFFICES	OFFICES	NNPS
46545	2926	10	OF	of	IN
46545	2926	11	THE	the	DT
46545	2926	12	S.	S.	NNP
46545	2926	13	OBERMAYER	OBERMAYER	NNP
46545	2926	14	CO	CO	NNP
46545	2926	15	.	.	NNP
46545	2926	16	,	,	,
46545	2926	17	CINCINNATI	CINCINNATI	NNP
46545	2926	18	,	,	,
46545	2926	19	OHIO	OHIO	NNP
46545	2926	20	]	]	-RRB-
46545	2926	21	The	the	DT
46545	2926	22	unit	unit	NN
46545	2926	23	system	system	NN
46545	2926	24	has	have	VBZ
46545	2926	25	been	be	VBN
46545	2926	26	very	very	RB
46545	2926	27	successfully	successfully	RB
46545	2926	28	applied	apply	VBN
46545	2926	29	to	to	IN
46545	2926	30	voucher	voucher	NN
46545	2926	31	accounting	accounting	NN
46545	2926	32	,	,	,
46545	2926	33	saving	save	VBG
46545	2926	34	much	much	JJ
46545	2926	35	time	time	NN
46545	2926	36	and	and	CC
46545	2926	37	resulting	result	VBG
46545	2926	38	in	in	IN
46545	2926	39	very	very	RB
46545	2926	40	complete	complete	JJ
46545	2926	41	records	record	NNS
46545	2926	42	.	.	.
46545	2927	1	Compared	compare	VBN
46545	2927	2	with	with	IN
46545	2927	3	ordinary	ordinary	JJ
46545	2927	4	voucher	voucher	NN
46545	2927	5	systems	system	NNS
46545	2927	6	,	,	,
46545	2927	7	the	the	DT
46545	2927	8	most	most	RBS
46545	2927	9	prominent	prominent	JJ
46545	2927	10	feature	feature	NN
46545	2927	11	of	of	IN
46545	2927	12	the	the	DT
46545	2927	13	unit	unit	NN
46545	2927	14	system	system	NN
46545	2927	15	is	be	VBZ
46545	2927	16	a	a	DT
46545	2927	17	method	method	NN
46545	2927	18	of	of	IN
46545	2927	19	distribution	distribution	NN
46545	2927	20	by	by	IN
46545	2927	21	filing	filing	NN
46545	2927	22	,	,	,
46545	2927	23	rather	rather	RB
46545	2927	24	than	than	IN
46545	2927	25	by	by	IN
46545	2927	26	means	mean	NNS
46545	2927	27	of	of	IN
46545	2927	28	a	a	DT
46545	2927	29	voucher	voucher	NN
46545	2927	30	register	register	NN
46545	2927	31	.	.	.
46545	2928	1	All	all	DT
46545	2928	2	vouchers	voucher	NNS
46545	2928	3	are	be	VBP
46545	2928	4	made	make	VBN
46545	2928	5	on	on	IN
46545	2928	6	the	the	DT
46545	2928	7	typewriter	typewriter	NN
46545	2928	8	,	,	,
46545	2928	9	in	in	IN
46545	2928	10	manifold	manifold	NN
46545	2928	11	,	,	,
46545	2928	12	one	one	CD
46545	2928	13	or	or	CC
46545	2928	14	more	more	JJR
46545	2928	15	copies	copy	NNS
46545	2928	16	being	be	VBG
46545	2928	17	used	use	VBN
46545	2928	18	for	for	IN
46545	2928	19	record	record	NN
46545	2928	20	purposes	purpose	NNS
46545	2928	21	only	only	RB
46545	2928	22	.	.	.
46545	2929	1	The	the	DT
46545	2929	2	original	original	NN
46545	2929	3	is	be	VBZ
46545	2929	4	used	use	VBN
46545	2929	5	exactly	exactly	RB
46545	2929	6	as	as	IN
46545	2929	7	described	describe	VBN
46545	2929	8	in	in	IN
46545	2929	9	the	the	DT
46545	2929	10	preceding	precede	VBG
46545	2929	11	pages	page	NNS
46545	2929	12	.	.	.
46545	2930	1	An	an	DT
46545	2930	2	essential	essential	JJ
46545	2930	3	feature	feature	NN
46545	2930	4	of	of	IN
46545	2930	5	the	the	DT
46545	2930	6	system	system	NN
46545	2930	7	is	be	VBZ
46545	2930	8	that	that	IN
46545	2930	9	a	a	DT
46545	2930	10	copy	copy	NN
46545	2930	11	of	of	IN
46545	2930	12	the	the	DT
46545	2930	13	voucher	voucher	NN
46545	2930	14	is	be	VBZ
46545	2930	15	provided	provide	VBN
46545	2930	16	for	for	IN
46545	2930	17	each	each	DT
46545	2930	18	account	account	NN
46545	2930	19	to	to	TO
46545	2930	20	which	which	WDT
46545	2930	21	it	-PRON-	PRP
46545	2930	22	is	be	VBZ
46545	2930	23	to	to	TO
46545	2930	24	be	be	VB
46545	2930	25	distributed	distribute	VBN
46545	2930	26	.	.	.
46545	2931	1	When	when	WRB
46545	2931	2	one	one	CD
46545	2931	3	account	account	NN
46545	2931	4	only	only	RB
46545	2931	5	is	be	VBZ
46545	2931	6	involved	involve	VBN
46545	2931	7	,	,	,
46545	2931	8	the	the	DT
46545	2931	9	voucher	voucher	NN
46545	2931	10	is	be	VBZ
46545	2931	11	made	make	VBN
46545	2931	12	in	in	IN
46545	2931	13	duplicate	duplicate	JJ
46545	2931	14	,	,	,
46545	2931	15	but	but	CC
46545	2931	16	if	if	IN
46545	2931	17	the	the	DT
46545	2931	18	amount	amount	NN
46545	2931	19	is	be	VBZ
46545	2931	20	to	to	TO
46545	2931	21	be	be	VB
46545	2931	22	distributed	distribute	VBN
46545	2931	23	to	to	IN
46545	2931	24	two	two	CD
46545	2931	25	accounts	account	NNS
46545	2931	26	an	an	DT
46545	2931	27	extra	extra	JJ
46545	2931	28	copy	copy	NN
46545	2931	29	is	be	VBZ
46545	2931	30	required	require	VBN
46545	2931	31	.	.	.
46545	2932	1	The	the	DT
46545	2932	2	voucher	voucher	NN
46545	2932	3	should	should	MD
46545	2932	4	be	be	VB
46545	2932	5	so	so	RB
46545	2932	6	arranged	arrange	VBN
46545	2932	7	that	that	IN
46545	2932	8	the	the	DT
46545	2932	9	distribution	distribution	NN
46545	2932	10	can	can	MD
46545	2932	11	be	be	VB
46545	2932	12	shown	show	VBN
46545	2932	13	on	on	IN
46545	2932	14	the	the	DT
46545	2932	15	face	face	NN
46545	2932	16	of	of	IN
46545	2932	17	the	the	DT
46545	2932	18	duplicate	duplicate	NN
46545	2932	19	and	and	CC
46545	2932	20	triplicate	triplicate	NN
46545	2932	21	copies	copy	NNS
46545	2932	22	.	.	.
46545	2933	1	The	the	DT
46545	2933	2	duplicate	duplicate	JJ
46545	2933	3	voucher	voucher	NN
46545	2933	4	is	be	VBZ
46545	2933	5	filed	file	VBN
46545	2933	6	according	accord	VBG
46545	2933	7	to	to	IN
46545	2933	8	its	-PRON-	PRP$
46545	2933	9	distribution	distribution	NN
46545	2933	10	,	,	,
46545	2933	11	instead	instead	RB
46545	2933	12	of	of	IN
46545	2933	13	recording	record	VBG
46545	2933	14	the	the	DT
46545	2933	15	amount	amount	NN
46545	2933	16	in	in	IN
46545	2933	17	the	the	DT
46545	2933	18	voucher	voucher	NN
46545	2933	19	register	register	VBP
46545	2933	20	.	.	.
46545	2934	1	A	a	DT
46545	2934	2	vertical	vertical	JJ
46545	2934	3	file	file	NN
46545	2934	4	is	be	VBZ
46545	2934	5	used	use	VBN
46545	2934	6	for	for	IN
46545	2934	7	this	this	DT
46545	2934	8	purpose	purpose	NN
46545	2934	9	.	.	.
46545	2935	1	The	the	DT
46545	2935	2	index	index	NN
46545	2935	3	cards	card	NNS
46545	2935	4	are	be	VBP
46545	2935	5	headed	head	VBN
46545	2935	6	with	with	IN
46545	2935	7	the	the	DT
46545	2935	8	names	name	NNS
46545	2935	9	of	of	IN
46545	2935	10	the	the	DT
46545	2935	11	accounts	account	NNS
46545	2935	12	,	,	,
46545	2935	13	and	and	CC
46545	2935	14	are	be	VBP
46545	2935	15	arranged	arrange	VBN
46545	2935	16	in	in	IN
46545	2935	17	the	the	DT
46545	2935	18	order	order	NN
46545	2935	19	of	of	IN
46545	2935	20	the	the	DT
46545	2935	21	accounts	account	NNS
46545	2935	22	in	in	IN
46545	2935	23	the	the	DT
46545	2935	24	ledger	ledger	NN
46545	2935	25	;	;	:
46545	2935	26	this	this	DT
46545	2935	27	being	be	VBG
46545	2935	28	the	the	DT
46545	2935	29	order	order	NN
46545	2935	30	in	in	IN
46545	2935	31	which	which	WDT
46545	2935	32	the	the	DT
46545	2935	33	same	same	JJ
46545	2935	34	accounts	account	NNS
46545	2935	35	would	would	MD
46545	2935	36	be	be	VB
46545	2935	37	arranged	arrange	VBN
46545	2935	38	in	in	IN
46545	2935	39	a	a	DT
46545	2935	40	voucher	voucher	NN
46545	2935	41	register	register	NN
46545	2935	42	.	.	.
46545	2936	1	Back	back	RB
46545	2936	2	of	of	IN
46545	2936	3	each	each	DT
46545	2936	4	index	index	NN
46545	2936	5	is	be	VBZ
46545	2936	6	a	a	DT
46545	2936	7	folder	folder	NN
46545	2936	8	in	in	IN
46545	2936	9	which	which	WDT
46545	2936	10	the	the	DT
46545	2936	11	vouchers	voucher	NNS
46545	2936	12	are	be	VBP
46545	2936	13	filed	file	VBN
46545	2936	14	.	.	.
46545	2937	1	Each	each	DT
46545	2937	2	voucher	voucher	NN
46545	2937	3	copy	copy	NN
46545	2937	4	is	be	VBZ
46545	2937	5	filed	file	VBN
46545	2937	6	in	in	IN
46545	2937	7	the	the	DT
46545	2937	8	folder	folder	NN
46545	2937	9	representing	represent	VBG
46545	2937	10	its	-PRON-	PRP$
46545	2937	11	proper	proper	JJ
46545	2937	12	account	account	NN
46545	2937	13	,	,	,
46545	2937	14	and	and	CC
46545	2937	15	is	be	VBZ
46545	2937	16	securely	securely	RB
46545	2937	17	fastened	fasten	VBN
46545	2937	18	to	to	IN
46545	2937	19	the	the	DT
46545	2937	20	folder	folder	NN
46545	2937	21	with	with	IN
46545	2937	22	a	a	DT
46545	2937	23	staple	staple	NN
46545	2937	24	or	or	CC
46545	2937	25	paper	paper	NN
46545	2937	26	fastener	fastener	NN
46545	2937	27	.	.	.
46545	2938	1	When	when	WRB
46545	2938	2	this	this	DT
46545	2938	3	voucher	voucher	NN
46545	2938	4	is	be	VBZ
46545	2938	5	filed	file	VBN
46545	2938	6	it	-PRON-	PRP
46545	2938	7	is	be	VBZ
46545	2938	8	also	also	RB
46545	2938	9	recorded	record	VBN
46545	2938	10	on	on	IN
46545	2938	11	the	the	DT
46545	2938	12	outside	outside	NN
46545	2938	13	of	of	IN
46545	2938	14	the	the	DT
46545	2938	15	folder	folder	NN
46545	2938	16	,	,	,
46545	2938	17	which	which	WDT
46545	2938	18	is	be	VBZ
46545	2938	19	printed	print	VBN
46545	2938	20	as	as	IN
46545	2938	21	shown	show	VBN
46545	2938	22	in	in	IN
46545	2938	23	Fig	Fig	NNP
46545	2938	24	.	.	.
46545	2939	1	18	18	CD
46545	2939	2	.	.	.
46545	2940	1	This	this	DT
46545	2940	2	form	form	NN
46545	2940	3	is	be	VBZ
46545	2940	4	designed	design	VBN
46545	2940	5	for	for	IN
46545	2940	6	a	a	DT
46545	2940	7	record	record	NN
46545	2940	8	of	of	IN
46545	2940	9	amounts	amount	NNS
46545	2940	10	,	,	,
46545	2940	11	distributed	distribute	VBN
46545	2940	12	under	under	IN
46545	2940	13	the	the	DT
46545	2940	14	proper	proper	JJ
46545	2940	15	monthly	monthly	JJ
46545	2940	16	headings	heading	NNS
46545	2940	17	.	.	.
46545	2941	1	The	the	DT
46545	2941	2	amount	amount	NN
46545	2941	3	of	of	IN
46545	2941	4	each	each	DT
46545	2941	5	voucher	voucher	NN
46545	2941	6	is	be	VBZ
46545	2941	7	carried	carry	VBN
46545	2941	8	to	to	IN
46545	2941	9	the	the	DT
46545	2941	10	current	current	JJ
46545	2941	11	month	month	NN
46545	2941	12	's	's	POS
46545	2941	13	column	column	NN
46545	2941	14	.	.	.
46545	2942	1	At	at	IN
46545	2942	2	the	the	DT
46545	2942	3	end	end	NN
46545	2942	4	of	of	IN
46545	2942	5	the	the	DT
46545	2942	6	month	month	NN
46545	2942	7	,	,	,
46545	2942	8	the	the	DT
46545	2942	9	footing	footing	NN
46545	2942	10	of	of	IN
46545	2942	11	the	the	DT
46545	2942	12	column	column	NN
46545	2942	13	shows	show	VBZ
46545	2942	14	the	the	DT
46545	2942	15	amount	amount	NN
46545	2942	16	to	to	TO
46545	2942	17	be	be	VB
46545	2942	18	charged	charge	VBN
46545	2942	19	to	to	IN
46545	2942	20	that	that	DT
46545	2942	21	particular	particular	JJ
46545	2942	22	account	account	NN
46545	2942	23	in	in	IN
46545	2942	24	the	the	DT
46545	2942	25	general	general	NNP
46545	2942	26	ledger	ledger	NNP
46545	2942	27	.	.	.
46545	2943	1	To	to	TO
46545	2943	2	arrive	arrive	VB
46545	2943	3	at	at	IN
46545	2943	4	the	the	DT
46545	2943	5	total	total	NN
46545	2943	6	of	of	IN
46545	2943	7	vouchers	voucher	NNS
46545	2943	8	payable	payable	JJ
46545	2943	9	account	account	NN
46545	2943	10	,	,	,
46545	2943	11	a	a	DT
46545	2943	12	recapitulation	recapitulation	NN
46545	2943	13	sheet	sheet	NN
46545	2943	14	,	,	,
46545	2943	15	ruled	rule	VBD
46545	2943	16	as	as	IN
46545	2943	17	shown	show	VBN
46545	2943	18	in	in	IN
46545	2943	19	Fig	Fig	NNP
46545	2943	20	.	.	.
46545	2944	1	19	19	CD
46545	2944	2	,	,	,
46545	2944	3	is	be	VBZ
46545	2944	4	used	use	VBN
46545	2944	5	.	.	.
46545	2945	1	This	this	DT
46545	2945	2	is	be	VBZ
46545	2945	3	an	an	DT
46545	2945	4	index	index	NN
46545	2945	5	card	card	NN
46545	2945	6	,	,	,
46545	2945	7	and	and	CC
46545	2945	8	is	be	VBZ
46545	2945	9	placed	place	VBN
46545	2945	10	in	in	IN
46545	2945	11	the	the	DT
46545	2945	12	front	front	NN
46545	2945	13	of	of	IN
46545	2945	14	the	the	DT
46545	2945	15	file	file	NN
46545	2945	16	.	.	.
46545	2946	1	Totals	total	NNS
46545	2946	2	of	of	IN
46545	2946	3	all	all	DT
46545	2946	4	account	account	NN
46545	2946	5	folders	folder	NNS
46545	2946	6	are	be	VBP
46545	2946	7	entered	enter	VBN
46545	2946	8	in	in	IN
46545	2946	9	the	the	DT
46545	2946	10	proper	proper	JJ
46545	2946	11	columns	column	NNS
46545	2946	12	of	of	IN
46545	2946	13	this	this	DT
46545	2946	14	sheet	sheet	NN
46545	2946	15	,	,	,
46545	2946	16	at	at	IN
46545	2946	17	the	the	DT
46545	2946	18	end	end	NN
46545	2946	19	of	of	IN
46545	2946	20	each	each	DT
46545	2946	21	month	month	NN
46545	2946	22	.	.	.
46545	2947	1	Payments	payment	NNS
46545	2947	2	are	be	VBP
46545	2947	3	posted	post	VBN
46545	2947	4	to	to	IN
46545	2947	5	this	this	DT
46545	2947	6	sheet	sheet	NN
46545	2947	7	at	at	IN
46545	2947	8	the	the	DT
46545	2947	9	end	end	NN
46545	2947	10	of	of	IN
46545	2947	11	the	the	DT
46545	2947	12	month	month	NN
46545	2947	13	,	,	,
46545	2947	14	from	from	IN
46545	2947	15	the	the	DT
46545	2947	16	cash	cash	NN
46545	2947	17	book	book	NN
46545	2947	18	,	,	,
46545	2947	19	and	and	CC
46545	2947	20	the	the	DT
46545	2947	21	balance	balance	NN
46545	2947	22	extended	extend	VBD
46545	2947	23	.	.	.
46545	2948	1	This	this	DT
46545	2948	2	balance	balance	NN
46545	2948	3	,	,	,
46545	2948	4	of	of	IN
46545	2948	5	course	course	NN
46545	2948	6	,	,	,
46545	2948	7	represents	represent	VBZ
46545	2948	8	the	the	DT
46545	2948	9	unpaid	unpaid	JJ
46545	2948	10	vouchers	voucher	NNS
46545	2948	11	and	and	CC
46545	2948	12	is	be	VBZ
46545	2948	13	checked	check	VBN
46545	2948	14	against	against	IN
46545	2948	15	the	the	DT
46545	2948	16	unpaid	unpaid	JJ
46545	2948	17	voucher	voucher	NN
46545	2948	18	file	file	NN
46545	2948	19	.	.	.
46545	2949	1	[	[	-LRB-
46545	2949	2	Illustration	illustration	NN
46545	2949	3	:	:	:
46545	2949	4	Fig	Fig	NNP
46545	2949	5	.	.	.
46545	2950	1	18	18	CD
46545	2950	2	.	.	.
46545	2951	1	Front	front	NN
46545	2951	2	of	of	IN
46545	2951	3	Folder	Folder	NNP
46545	2951	4	for	for	IN
46545	2951	5	Unit	Unit	NNP
46545	2951	6	System	System	NNP
46545	2951	7	of	of	IN
46545	2951	8	Voucher	Voucher	NNP
46545	2951	9	Accounting	Accounting	NNP
46545	2951	10	]	]	-RRB-
46545	2951	11	[	[	-LRB-
46545	2951	12	Illustration	illustration	NN
46545	2951	13	:	:	:
46545	2951	14	Fig	Fig	NNP
46545	2951	15	.	.	.
46545	2952	1	19	19	CD
46545	2952	2	.	.	.
46545	2953	1	Monthly	monthly	JJ
46545	2953	2	Recapitulation	recapitulation	NN
46545	2953	3	for	for	IN
46545	2953	4	Unit	Unit	NNP
46545	2953	5	System	System	NNP
46545	2953	6	of	of	IN
46545	2953	7	Voucher	Voucher	NNP
46545	2953	8	Accounting	Accounting	NNP
46545	2953	9	]	]	-RRB-
46545	2953	10	The	the	DT
46545	2953	11	totals	total	NNS
46545	2953	12	of	of	IN
46545	2953	13	the	the	DT
46545	2953	14	different	different	JJ
46545	2953	15	account	account	NN
46545	2953	16	columns	column	NNS
46545	2953	17	are	be	VBP
46545	2953	18	posted	post	VBN
46545	2953	19	to	to	IN
46545	2953	20	their	-PRON-	PRP$
46545	2953	21	respective	respective	JJ
46545	2953	22	accounts	account	NNS
46545	2953	23	in	in	IN
46545	2953	24	the	the	DT
46545	2953	25	general	general	JJ
46545	2953	26	ledgers	ledger	NNS
46545	2953	27	,	,	,
46545	2953	28	either	either	CC
46545	2953	29	directly	directly	RB
46545	2953	30	from	from	IN
46545	2953	31	the	the	DT
46545	2953	32	recapitulation	recapitulation	NN
46545	2953	33	sheet	sheet	NN
46545	2953	34	,	,	,
46545	2953	35	or	or	CC
46545	2953	36	through	through	IN
46545	2953	37	the	the	DT
46545	2953	38	journal	journal	NN
46545	2953	39	.	.	.
46545	2954	1	The	the	DT
46545	2954	2	recapitulation	recapitulation	NN
46545	2954	3	sheet	sheet	NN
46545	2954	4	,	,	,
46545	2954	5	as	as	IN
46545	2954	6	here	here	RB
46545	2954	7	shown	show	VBN
46545	2954	8	,	,	,
46545	2954	9	is	be	VBZ
46545	2954	10	a	a	DT
46545	2954	11	transcript	transcript	NN
46545	2954	12	of	of	IN
46545	2954	13	the	the	DT
46545	2954	14	vouchers	voucher	NNS
46545	2954	15	payable	payable	JJ
46545	2954	16	account	account	NN
46545	2954	17	,	,	,
46545	2954	18	and	and	CC
46545	2954	19	might	may	MD
46545	2954	20	be	be	VB
46545	2954	21	used	use	VBN
46545	2954	22	as	as	IN
46545	2954	23	a	a	DT
46545	2954	24	ledger	ledger	JJ
46545	2954	25	card	card	NN
46545	2954	26	,	,	,
46545	2954	27	but	but	CC
46545	2954	28	it	-PRON-	PRP
46545	2954	29	is	be	VBZ
46545	2954	30	generally	generally	RB
46545	2954	31	considered	consider	VBN
46545	2954	32	better	well	JJR
46545	2954	33	practice	practice	NN
46545	2954	34	to	to	TO
46545	2954	35	carry	carry	VB
46545	2954	36	the	the	DT
46545	2954	37	account	account	NN
46545	2954	38	in	in	IN
46545	2954	39	the	the	DT
46545	2954	40	general	general	JJ
46545	2954	41	or	or	CC
46545	2954	42	private	private	JJ
46545	2954	43	ledger	ledger	NNP
46545	2954	44	,	,	,
46545	2954	45	as	as	IN
46545	2954	46	usual	usual	JJ
46545	2954	47	.	.	.
46545	2955	1	Such	such	PDT
46545	2955	2	a	a	DT
46545	2955	3	voucher	voucher	NN
46545	2955	4	system	system	NN
46545	2955	5	furnishes	furnish	VBZ
46545	2955	6	a	a	DT
46545	2955	7	complete	complete	JJ
46545	2955	8	record	record	NN
46545	2955	9	,	,	,
46545	2955	10	with	with	IN
46545	2955	11	much	much	RB
46545	2955	12	less	less	JJR
46545	2955	13	transcribing	transcribing	NN
46545	2955	14	of	of	IN
46545	2955	15	items	item	NNS
46545	2955	16	,	,	,
46545	2955	17	than	than	IN
46545	2955	18	is	be	VBZ
46545	2955	19	involved	involve	VBN
46545	2955	20	in	in	IN
46545	2955	21	the	the	DT
46545	2955	22	use	use	NN
46545	2955	23	of	of	IN
46545	2955	24	the	the	DT
46545	2955	25	voucher	voucher	NN
46545	2955	26	register	register	VBP
46545	2955	27	.	.	.
46545	2956	1	The	the	DT
46545	2956	2	copy	copy	NN
46545	2956	3	of	of	IN
46545	2956	4	the	the	DT
46545	2956	5	voucher	voucher	NN
46545	2956	6	is	be	VBZ
46545	2956	7	made	make	VBN
46545	2956	8	at	at	IN
46545	2956	9	the	the	DT
46545	2956	10	same	same	JJ
46545	2956	11	writing	writing	NN
46545	2956	12	as	as	IN
46545	2956	13	the	the	DT
46545	2956	14	original	original	NN
46545	2956	15	,	,	,
46545	2956	16	the	the	DT
46545	2956	17	amount	amount	NN
46545	2956	18	of	of	IN
46545	2956	19	each	each	DT
46545	2956	20	individual	individual	JJ
46545	2956	21	voucher	voucher	NN
46545	2956	22	is	be	VBZ
46545	2956	23	entered	enter	VBN
46545	2956	24	but	but	CC
46545	2956	25	once	once	RB
46545	2956	26	,	,	,
46545	2956	27	on	on	IN
46545	2956	28	the	the	DT
46545	2956	29	account	account	NN
46545	2956	30	folder	folder	NN
46545	2956	31	,	,	,
46545	2956	32	and	and	CC
46545	2956	33	monthly	monthly	JJ
46545	2956	34	totals	total	NNS
46545	2956	35	,	,	,
46545	2956	36	only	only	RB
46545	2956	37	,	,	,
46545	2956	38	are	be	VBP
46545	2956	39	carried	carry	VBN
46545	2956	40	to	to	IN
46545	2956	41	the	the	DT
46545	2956	42	distribution	distribution	NN
46545	2956	43	columns	column	NNS
46545	2956	44	on	on	IN
46545	2956	45	the	the	DT
46545	2956	46	recapitulation	recapitulation	NN
46545	2956	47	card	card	NN
46545	2956	48	.	.	.
46545	2957	1	This	this	DT
46545	2957	2	system	system	NN
46545	2957	3	is	be	VBZ
46545	2957	4	equally	equally	RB
46545	2957	5	well	well	RB
46545	2957	6	adapted	adapted	JJ
46545	2957	7	to	to	IN
46545	2957	8	the	the	DT
46545	2957	9	loose	loose	JJ
46545	2957	10	-	-	HYPH
46545	2957	11	leaf	leaf	NN
46545	2957	12	method	method	NN
46545	2957	13	.	.	.
46545	2958	1	A	a	DT
46545	2958	2	sheet	sheet	NN
46545	2958	3	is	be	VBZ
46545	2958	4	used	use	VBN
46545	2958	5	for	for	IN
46545	2958	6	each	each	DT
46545	2958	7	account	account	NN
46545	2958	8	,	,	,
46545	2958	9	behind	behind	IN
46545	2958	10	which	which	WDT
46545	2958	11	the	the	DT
46545	2958	12	vouchers	voucher	NNS
46545	2958	13	are	be	VBP
46545	2958	14	filed	file	VBN
46545	2958	15	,	,	,
46545	2958	16	and	and	CC
46545	2958	17	a	a	DT
46545	2958	18	monthly	monthly	JJ
46545	2958	19	recapitulation	recapitulation	NN
46545	2958	20	sheet	sheet	NN
46545	2958	21	is	be	VBZ
46545	2958	22	provided	provide	VBN
46545	2958	23	for	for	IN
46545	2958	24	distribution	distribution	NN
46545	2958	25	.	.	.
46545	2959	1	COMBINED	COMBINED	NNP
46545	2959	2	PURCHASE	PURCHASE	NNP
46545	2959	3	LEDGER	LEDGER	NNP
46545	2959	4	AND	and	CC
46545	2959	5	INVOICE	INVOICE	NNP
46545	2959	6	FILE	FILE	NNP
46545	2959	7	=	=	SYM
46545	2959	8	17.=	17.=	CD
46545	2959	9	Not	not	RB
46545	2959	10	every	every	DT
46545	2959	11	business	business	NN
46545	2959	12	readily	readily	RB
46545	2959	13	adapts	adapt	VBZ
46545	2959	14	itself	-PRON-	PRP
46545	2959	15	to	to	IN
46545	2959	16	a	a	DT
46545	2959	17	complete	complete	JJ
46545	2959	18	voucher	voucher	NN
46545	2959	19	system	system	NN
46545	2959	20	.	.	.
46545	2960	1	Special	special	JJ
46545	2960	2	conditions	condition	NNS
46545	2960	3	sometimes	sometimes	RB
46545	2960	4	arise	arise	VBP
46545	2960	5	which	which	WDT
46545	2960	6	make	make	VBP
46545	2960	7	it	-PRON-	PRP
46545	2960	8	seem	seem	VB
46545	2960	9	advisable	advisable	JJ
46545	2960	10	to	to	TO
46545	2960	11	keep	keep	VB
46545	2960	12	ledger	ledger	JJ
46545	2960	13	accounts	account	NNS
46545	2960	14	with	with	IN
46545	2960	15	all	all	DT
46545	2960	16	firms	firm	NNS
46545	2960	17	from	from	IN
46545	2960	18	whom	whom	WP
46545	2960	19	the	the	DT
46545	2960	20	business	business	NN
46545	2960	21	is	be	VBZ
46545	2960	22	making	make	VBG
46545	2960	23	purchases	purchase	NNS
46545	2960	24	.	.	.
46545	2961	1	A	a	DT
46545	2961	2	case	case	NN
46545	2961	3	in	in	IN
46545	2961	4	point	point	NN
46545	2961	5	is	be	VBZ
46545	2961	6	a	a	DT
46545	2961	7	business	business	NN
46545	2961	8	,	,	,
46545	2961	9	lacking	lack	VBG
46545	2961	10	capital	capital	NN
46545	2961	11	to	to	TO
46545	2961	12	pay	pay	VB
46545	2961	13	all	all	DT
46545	2961	14	bills	bill	NNS
46545	2961	15	promptly	promptly	RB
46545	2961	16	,	,	,
46545	2961	17	necessitating	necessitate	VBG
46545	2961	18	payments	payment	NNS
46545	2961	19	on	on	IN
46545	2961	20	account	account	NN
46545	2961	21	,	,	,
46545	2961	22	or	or	CC
46545	2961	23	by	by	IN
46545	2961	24	note	note	NN
46545	2961	25	,	,	,
46545	2961	26	instead	instead	RB
46545	2961	27	of	of	IN
46545	2961	28	payments	payment	NNS
46545	2961	29	covering	cover	VBG
46545	2961	30	certain	certain	JJ
46545	2961	31	invoices	invoice	NNS
46545	2961	32	in	in	IN
46545	2961	33	full	full	JJ
46545	2961	34	.	.	.
46545	2962	1	To	to	TO
46545	2962	2	obviate	obviate	VB
46545	2962	3	the	the	DT
46545	2962	4	difficulties	difficulty	NNS
46545	2962	5	,	,	,
46545	2962	6	in	in	IN
46545	2962	7	maintaining	maintain	VBG
46545	2962	8	a	a	DT
46545	2962	9	complete	complete	JJ
46545	2962	10	voucher	voucher	NN
46545	2962	11	record	record	NN
46545	2962	12	,	,	,
46545	2962	13	under	under	IN
46545	2962	14	these	these	DT
46545	2962	15	and	and	CC
46545	2962	16	similar	similar	JJ
46545	2962	17	conditions	condition	NNS
46545	2962	18	,	,	,
46545	2962	19	many	many	JJ
46545	2962	20	substitutes	substitute	NNS
46545	2962	21	have	have	VBP
46545	2962	22	been	be	VBN
46545	2962	23	devised	devise	VBN
46545	2962	24	.	.	.
46545	2963	1	As	as	IN
46545	2963	2	an	an	DT
46545	2963	3	example	example	NN
46545	2963	4	of	of	IN
46545	2963	5	what	what	WP
46545	2963	6	may	may	MD
46545	2963	7	be	be	VB
46545	2963	8	accomplished	accomplish	VBN
46545	2963	9	in	in	IN
46545	2963	10	this	this	DT
46545	2963	11	direction	direction	NN
46545	2963	12	,	,	,
46545	2963	13	we	-PRON-	PRP
46545	2963	14	illustrate	illustrate	VBP
46545	2963	15	a	a	DT
46545	2963	16	system	system	NN
46545	2963	17	which	which	WDT
46545	2963	18	is	be	VBZ
46545	2963	19	in	in	IN
46545	2963	20	successful	successful	JJ
46545	2963	21	operation	operation	NN
46545	2963	22	in	in	IN
46545	2963	23	a	a	DT
46545	2963	24	manufacturing	manufacturing	NN
46545	2963	25	business	business	NN
46545	2963	26	.	.	.
46545	2964	1	In	in	IN
46545	2964	2	the	the	DT
46545	2964	3	ledger	ledger	NN
46545	2964	4	,	,	,
46545	2964	5	the	the	DT
46545	2964	6	usual	usual	JJ
46545	2964	7	nominal	nominal	JJ
46545	2964	8	accounts	account	NNS
46545	2964	9	are	be	VBP
46545	2964	10	kept	keep	VBN
46545	2964	11	but	but	CC
46545	2964	12	no	no	DT
46545	2964	13	purchase	purchase	NN
46545	2964	14	or	or	CC
46545	2964	15	voucher	voucher	NN
46545	2964	16	register	register	NNP
46545	2964	17	is	be	VBZ
46545	2964	18	used	use	VBN
46545	2964	19	.	.	.
46545	2965	1	Columns	column	NNS
46545	2965	2	are	be	VBP
46545	2965	3	provided	provide	VBN
46545	2965	4	on	on	IN
46545	2965	5	the	the	DT
46545	2965	6	credit	credit	NN
46545	2965	7	side	side	NN
46545	2965	8	of	of	IN
46545	2965	9	the	the	DT
46545	2965	10	cash	cash	NN
46545	2965	11	book	book	NN
46545	2965	12	for	for	IN
46545	2965	13	such	such	JJ
46545	2965	14	expense	expense	NN
46545	2965	15	accounts	account	NNS
46545	2965	16	as	as	IN
46545	2965	17	are	be	VBP
46545	2965	18	usually	usually	RB
46545	2965	19	paid	pay	VBN
46545	2965	20	in	in	IN
46545	2965	21	cash	cash	NN
46545	2965	22	,	,	,
46545	2965	23	that	that	RB
46545	2965	24	is	is	RB
46545	2965	25	,	,	,
46545	2965	26	for	for	IN
46545	2965	27	which	which	WDT
46545	2965	28	no	no	DT
46545	2965	29	invoices	invoice	NNS
46545	2965	30	are	be	VBP
46545	2965	31	rendered	render	VBN
46545	2965	32	,	,	,
46545	2965	33	and	and	CC
46545	2965	34	for	for	IN
46545	2965	35	accounts	account	NNS
46545	2965	36	payable	payable	JJ
46545	2965	37	.	.	.
46545	2966	1	For	for	IN
46545	2966	2	the	the	DT
46545	2966	3	purchase	purchase	NN
46545	2966	4	accounts	account	VBZ
46545	2966	5	with	with	IN
46545	2966	6	firms	firm	NNS
46545	2966	7	and	and	CC
46545	2966	8	individuals	individual	NNS
46545	2966	9	,	,	,
46545	2966	10	a	a	DT
46545	2966	11	vertical	vertical	JJ
46545	2966	12	file	file	NN
46545	2966	13	is	be	VBZ
46545	2966	14	used	use	VBN
46545	2966	15	.	.	.
46545	2967	1	Each	each	DT
46545	2967	2	creditor	creditor	NN
46545	2967	3	is	be	VBZ
46545	2967	4	assigned	assign	VBN
46545	2967	5	a	a	DT
46545	2967	6	folder	folder	NN
46545	2967	7	,	,	,
46545	2967	8	on	on	IN
46545	2967	9	the	the	DT
46545	2967	10	front	front	NN
46545	2967	11	of	of	IN
46545	2967	12	which	which	WDT
46545	2967	13	a	a	DT
46545	2967	14	suitable	suitable	JJ
46545	2967	15	record	record	NN
46545	2967	16	form	form	NN
46545	2967	17	is	be	VBZ
46545	2967	18	printed	print	VBN
46545	2967	19	.	.	.
46545	2968	1	This	this	DT
46545	2968	2	form	form	NN
46545	2968	3	is	be	VBZ
46545	2968	4	shown	show	VBN
46545	2968	5	in	in	IN
46545	2968	6	Fig	Fig	NNP
46545	2968	7	.	.	.
46545	2969	1	20	20	CD
46545	2969	2	.	.	.
46545	2970	1	The	the	DT
46545	2970	2	name	name	NN
46545	2970	3	and	and	CC
46545	2970	4	address	address	NN
46545	2970	5	are	be	VBP
46545	2970	6	written	write	VBN
46545	2970	7	at	at	IN
46545	2970	8	the	the	DT
46545	2970	9	top	top	NN
46545	2970	10	,	,	,
46545	2970	11	and	and	CC
46545	2970	12	the	the	DT
46545	2970	13	ledger	ledger	JJ
46545	2970	14	account	account	NN
46545	2970	15	is	be	VBZ
46545	2970	16	kept	keep	VBN
46545	2970	17	in	in	IN
46545	2970	18	the	the	DT
46545	2970	19	columns	column	NNS
46545	2970	20	at	at	IN
46545	2970	21	the	the	DT
46545	2970	22	extreme	extreme	JJ
46545	2970	23	left	left	NN
46545	2970	24	of	of	IN
46545	2970	25	the	the	DT
46545	2970	26	form	form	NN
46545	2970	27	.	.	.
46545	2971	1	All	all	DT
46545	2971	2	of	of	IN
46545	2971	3	the	the	DT
46545	2971	4	columns	column	NNS
46545	2971	5	for	for	IN
46545	2971	6	distribution	distribution	NN
46545	2971	7	are	be	VBP
46545	2971	8	left	leave	VBN
46545	2971	9	blank	blank	JJ
46545	2971	10	,	,	,
46545	2971	11	it	-PRON-	PRP
46545	2971	12	being	be	VBG
46545	2971	13	seldom	seldom	RB
46545	2971	14	that	that	WDT
46545	2971	15	purchases	purchase	VBZ
46545	2971	16	from	from	IN
46545	2971	17	one	one	CD
46545	2971	18	firm	firm	NN
46545	2971	19	are	be	VBP
46545	2971	20	distributed	distribute	VBN
46545	2971	21	to	to	IN
46545	2971	22	more	more	JJR
46545	2971	23	than	than	IN
46545	2971	24	a	a	DT
46545	2971	25	half	half	JJ
46545	2971	26	dozen	dozen	NN
46545	2971	27	different	different	JJ
46545	2971	28	accounts	account	NNS
46545	2971	29	.	.	.
46545	2972	1	When	when	WRB
46545	2972	2	an	an	DT
46545	2972	3	invoice	invoice	NN
46545	2972	4	has	have	VBZ
46545	2972	5	been	be	VBN
46545	2972	6	O.	O.	NNP
46545	2972	7	K.'d	K.'d	NNP
46545	2972	8	it	-PRON-	PRP
46545	2972	9	is	be	VBZ
46545	2972	10	immediately	immediately	RB
46545	2972	11	filed	file	VBN
46545	2972	12	in	in	IN
46545	2972	13	the	the	DT
46545	2972	14	proper	proper	JJ
46545	2972	15	folder	folder	NN
46545	2972	16	.	.	.
46545	2973	1	The	the	DT
46545	2973	2	total	total	NN
46545	2973	3	is	be	VBZ
46545	2973	4	entered	enter	VBN
46545	2973	5	in	in	IN
46545	2973	6	the	the	DT
46545	2973	7	credit	credit	NN
46545	2973	8	column	column	NN
46545	2973	9	and	and	CC
46545	2973	10	distributed	distribute	VBN
46545	2973	11	to	to	IN
46545	2973	12	the	the	DT
46545	2973	13	proper	proper	JJ
46545	2973	14	accounts	account	NNS
46545	2973	15	,	,	,
46545	2973	16	the	the	DT
46545	2973	17	names	name	NNS
46545	2973	18	of	of	IN
46545	2973	19	which	which	WDT
46545	2973	20	are	be	VBP
46545	2973	21	written	write	VBN
46545	2973	22	at	at	IN
46545	2973	23	the	the	DT
46545	2973	24	head	head	NN
46545	2973	25	of	of	IN
46545	2973	26	the	the	DT
46545	2973	27	distribution	distribution	NN
46545	2973	28	columns	column	NNS
46545	2973	29	.	.	.
46545	2974	1	Payments	payment	NNS
46545	2974	2	on	on	IN
46545	2974	3	account	account	NN
46545	2974	4	are	be	VBP
46545	2974	5	posted	post	VBN
46545	2974	6	to	to	IN
46545	2974	7	these	these	DT
46545	2974	8	ledger	ledger	JJ
46545	2974	9	accounts	account	NNS
46545	2974	10	from	from	IN
46545	2974	11	the	the	DT
46545	2974	12	cash	cash	NN
46545	2974	13	book	book	NN
46545	2974	14	.	.	.
46545	2975	1	If	if	IN
46545	2975	2	the	the	DT
46545	2975	3	distribution	distribution	NN
46545	2975	4	is	be	VBZ
46545	2975	5	properly	properly	RB
46545	2975	6	made	make	VBN
46545	2975	7	,	,	,
46545	2975	8	the	the	DT
46545	2975	9	totals	total	NNS
46545	2975	10	of	of	IN
46545	2975	11	all	all	DT
46545	2975	12	distribution	distribution	NN
46545	2975	13	columns	column	NNS
46545	2975	14	will	will	MD
46545	2975	15	agree	agree	VB
46545	2975	16	with	with	IN
46545	2975	17	the	the	DT
46545	2975	18	total	total	NN
46545	2975	19	of	of	IN
46545	2975	20	the	the	DT
46545	2975	21	credit	credit	NN
46545	2975	22	column	column	NN
46545	2975	23	.	.	.
46545	2976	1	At	at	IN
46545	2976	2	the	the	DT
46545	2976	3	end	end	NN
46545	2976	4	of	of	IN
46545	2976	5	the	the	DT
46545	2976	6	month	month	NN
46545	2976	7	the	the	DT
46545	2976	8	total	total	NN
46545	2976	9	of	of	IN
46545	2976	10	these	these	DT
46545	2976	11	distribution	distribution	NN
46545	2976	12	columns	column	NNS
46545	2976	13	on	on	IN
46545	2976	14	the	the	DT
46545	2976	15	individual	individual	JJ
46545	2976	16	account	account	NN
46545	2976	17	folders	folder	NNS
46545	2976	18	are	be	VBP
46545	2976	19	drawn	draw	VBN
46545	2976	20	off	off	RP
46545	2976	21	on	on	IN
46545	2976	22	the	the	DT
46545	2976	23	monthly	monthly	JJ
46545	2976	24	recapitulation	recapitulation	NN
46545	2976	25	sheet	sheet	NN
46545	2976	26	illustrated	illustrate	VBN
46545	2976	27	by	by	IN
46545	2976	28	Fig	Fig	NNP
46545	2976	29	.	.	.
46545	2977	1	21	21	CD
46545	2977	2	.	.	.
46545	2978	1	The	the	DT
46545	2978	2	totals	total	NNS
46545	2978	3	shown	show	VBN
46545	2978	4	by	by	IN
46545	2978	5	the	the	DT
46545	2978	6	recapitulation	recapitulation	NN
46545	2978	7	are	be	VBP
46545	2978	8	posted	post	VBN
46545	2978	9	to	to	IN
46545	2978	10	the	the	DT
46545	2978	11	debit	debit	NN
46545	2978	12	of	of	IN
46545	2978	13	the	the	DT
46545	2978	14	corresponding	corresponding	JJ
46545	2978	15	ledger	ledger	JJ
46545	2978	16	accounts	account	NNS
46545	2978	17	,	,	,
46545	2978	18	while	while	IN
46545	2978	19	the	the	DT
46545	2978	20	grand	grand	JJ
46545	2978	21	total	total	NN
46545	2978	22	is	be	VBZ
46545	2978	23	posted	post	VBN
46545	2978	24	to	to	IN
46545	2978	25	the	the	DT
46545	2978	26	credit	credit	NN
46545	2978	27	of	of	IN
46545	2978	28	accounts	account	NNS
46545	2978	29	payable	payable	JJ
46545	2978	30	account;--which	account;--which	CD
46545	2978	31	is	be	VBZ
46545	2978	32	the	the	DT
46545	2978	33	controlling	control	VBG
46545	2978	34	account	account	NN
46545	2978	35	of	of	IN
46545	2978	36	the	the	DT
46545	2978	37	purchase	purchase	NN
46545	2978	38	ledger	ledger	NNP
46545	2978	39	.	.	.
46545	2979	1	Totals	total	NNS
46545	2979	2	of	of	IN
46545	2979	3	payments	payment	NNS
46545	2979	4	on	on	IN
46545	2979	5	account	account	NN
46545	2979	6	are	be	VBP
46545	2979	7	posted	post	VBN
46545	2979	8	to	to	IN
46545	2979	9	the	the	DT
46545	2979	10	controlling	control	VBG
46545	2979	11	account	account	NN
46545	2979	12	from	from	IN
46545	2979	13	the	the	DT
46545	2979	14	cash	cash	NN
46545	2979	15	book	book	NN
46545	2979	16	.	.	.
46545	2980	1	The	the	DT
46545	2980	2	proof	proof	NN
46545	2980	3	of	of	IN
46545	2980	4	accuracy	accuracy	NN
46545	2980	5	of	of	IN
46545	2980	6	the	the	DT
46545	2980	7	controlling	controlling	JJ
46545	2980	8	account	account	NN
46545	2980	9	is	be	VBZ
46545	2980	10	found	find	VBN
46545	2980	11	in	in	IN
46545	2980	12	the	the	DT
46545	2980	13	usual	usual	JJ
46545	2980	14	way	way	NN
46545	2980	15	,	,	,
46545	2980	16	by	by	IN
46545	2980	17	checking	check	VBG
46545	2980	18	against	against	IN
46545	2980	19	the	the	DT
46545	2980	20	balances	balance	NNS
46545	2980	21	of	of	IN
46545	2980	22	the	the	DT
46545	2980	23	individual	individual	JJ
46545	2980	24	purchase	purchase	NN
46545	2980	25	accounts	account	NNS
46545	2980	26	.	.	.
46545	2981	1	With	with	IN
46545	2981	2	this	this	DT
46545	2981	3	system	system	NN
46545	2981	4	,	,	,
46545	2981	5	invoices	invoice	NNS
46545	2981	6	are	be	VBP
46545	2981	7	filed	file	VBN
46545	2981	8	,	,	,
46545	2981	9	and	and	CC
46545	2981	10	the	the	DT
46545	2981	11	amounts	amount	NNS
46545	2981	12	posted	post	VBN
46545	2981	13	,	,	,
46545	2981	14	with	with	IN
46545	2981	15	practically	practically	RB
46545	2981	16	one	one	CD
46545	2981	17	operation	operation	NN
46545	2981	18	.	.	.
46545	2982	1	The	the	DT
46545	2982	2	items	item	NNS
46545	2982	3	which	which	WDT
46545	2982	4	make	make	VBP
46545	2982	5	up	up	RP
46545	2982	6	each	each	DT
46545	2982	7	ledger	ledger	JJ
46545	2982	8	account	account	NN
46545	2982	9	are	be	VBP
46545	2982	10	distributed	distribute	VBN
46545	2982	11	as	as	RB
46545	2982	12	soon	soon	RB
46545	2982	13	as	as	IN
46545	2982	14	posted	post	VBN
46545	2982	15	,	,	,
46545	2982	16	totals	total	NNS
46545	2982	17	only	only	RB
46545	2982	18	being	be	VBG
46545	2982	19	carried	carry	VBN
46545	2982	20	to	to	IN
46545	2982	21	the	the	DT
46545	2982	22	recapitulation	recapitulation	NN
46545	2982	23	sheet	sheet	NN
46545	2982	24	,	,	,
46545	2982	25	from	from	IN
46545	2982	26	whence	whence	NN
46545	2982	27	they	-PRON-	PRP
46545	2982	28	reach	reach	VBP
46545	2982	29	the	the	DT
46545	2982	30	ledger	ledger	NN
46545	2982	31	.	.	.
46545	2983	1	Accounts	account	NNS
46545	2983	2	are	be	VBP
46545	2983	3	quickly	quickly	RB
46545	2983	4	located	locate	VBN
46545	2983	5	,	,	,
46545	2983	6	as	as	IN
46545	2983	7	the	the	DT
46545	2983	8	folders	folder	NNS
46545	2983	9	are	be	VBP
46545	2983	10	indexed	index	VBN
46545	2983	11	alphabetically	alphabetically	RB
46545	2983	12	.	.	.
46545	2984	1	When	when	WRB
46545	2984	2	an	an	DT
46545	2984	3	account	account	NN
46545	2984	4	is	be	VBZ
46545	2984	5	balanced	balanced	JJ
46545	2984	6	it	-PRON-	PRP
46545	2984	7	must	must	MD
46545	2984	8	be	be	VB
46545	2984	9	left	leave	VBN
46545	2984	10	in	in	IN
46545	2984	11	its	-PRON-	PRP$
46545	2984	12	place	place	NN
46545	2984	13	until	until	IN
46545	2984	14	the	the	DT
46545	2984	15	end	end	NN
46545	2984	16	of	of	IN
46545	2984	17	the	the	DT
46545	2984	18	month	month	NN
46545	2984	19	,	,	,
46545	2984	20	provided	provide	VBN
46545	2984	21	credits	credit	NNS
46545	2984	22	have	have	VBP
46545	2984	23	been	be	VBN
46545	2984	24	entered	enter	VBN
46545	2984	25	in	in	IN
46545	2984	26	the	the	DT
46545	2984	27	current	current	JJ
46545	2984	28	month	month	NN
46545	2984	29	,	,	,
46545	2984	30	so	so	IN
46545	2984	31	that	that	IN
46545	2984	32	totals	total	NNS
46545	2984	33	of	of	IN
46545	2984	34	distribution	distribution	NN
46545	2984	35	will	will	MD
46545	2984	36	be	be	VB
46545	2984	37	carried	carry	VBN
46545	2984	38	to	to	IN
46545	2984	39	the	the	DT
46545	2984	40	recapitulation	recapitulation	NN
46545	2984	41	sheet	sheet	NN
46545	2984	42	.	.	.
46545	2985	1	At	at	IN
46545	2985	2	the	the	DT
46545	2985	3	end	end	NN
46545	2985	4	of	of	IN
46545	2985	5	the	the	DT
46545	2985	6	month	month	NN
46545	2985	7	,	,	,
46545	2985	8	all	all	DT
46545	2985	9	accounts	account	NNS
46545	2985	10	which	which	WDT
46545	2985	11	balance	balance	NN
46545	2985	12	may	may	MD
46545	2985	13	be	be	VB
46545	2985	14	transferred	transfer	VBN
46545	2985	15	to	to	IN
46545	2985	16	a	a	DT
46545	2985	17	section	section	NN
46545	2985	18	of	of	IN
46545	2985	19	the	the	DT
46545	2985	20	file	file	NN
46545	2985	21	reserved	reserve	VBN
46545	2985	22	for	for	IN
46545	2985	23	closed	closed	JJ
46545	2985	24	accounts	account	NNS
46545	2985	25	.	.	.
46545	2986	1	Should	Should	MD
46545	2986	2	any	any	DT
46545	2986	3	of	of	IN
46545	2986	4	these	these	DT
46545	2986	5	accounts	account	NNS
46545	2986	6	again	again	RB
46545	2986	7	become	become	VB
46545	2986	8	active	active	JJ
46545	2986	9	,	,	,
46545	2986	10	they	-PRON-	PRP
46545	2986	11	are	be	VBP
46545	2986	12	transferred	transfer	VBN
46545	2986	13	to	to	IN
46545	2986	14	the	the	DT
46545	2986	15	regular	regular	JJ
46545	2986	16	file	file	NN
46545	2986	17	without	without	IN
46545	2986	18	the	the	DT
46545	2986	19	slightest	slight	JJS
46545	2986	20	confusion	confusion	NN
46545	2986	21	.	.	.
46545	2987	1	For	for	IN
46545	2987	2	the	the	DT
46545	2987	3	purpose	purpose	NN
46545	2987	4	of	of	IN
46545	2987	5	saving	save	VBG
46545	2987	6	time	time	NN
46545	2987	7	,	,	,
46545	2987	8	the	the	DT
46545	2987	9	balances	balance	NNS
46545	2987	10	of	of	IN
46545	2987	11	all	all	DT
46545	2987	12	open	open	JJ
46545	2987	13	accounts	account	NNS
46545	2987	14	may	may	MD
46545	2987	15	be	be	VB
46545	2987	16	drawn	draw	VBN
46545	2987	17	off	off	RP
46545	2987	18	when	when	WRB
46545	2987	19	the	the	DT
46545	2987	20	totals	total	NNS
46545	2987	21	of	of	IN
46545	2987	22	the	the	DT
46545	2987	23	distribution	distribution	NN
46545	2987	24	columns	column	NNS
46545	2987	25	are	be	VBP
46545	2987	26	obtained	obtain	VBN
46545	2987	27	.	.	.
46545	2988	1	[	[	-LRB-
46545	2988	2	Illustration	illustration	NN
46545	2988	3	:	:	:
46545	2988	4	Fig	Fig	NNP
46545	2988	5	.	.	.
46545	2989	1	20	20	CD
46545	2989	2	.	.	.
46545	2990	1	Combined	Combined	NNP
46545	2990	2	Purchase	Purchase	NNP
46545	2990	3	Ledger	Ledger	NNP
46545	2990	4	and	and	CC
46545	2990	5	Voucher	Voucher	NNP
46545	2990	6	System	System	NNP
46545	2990	7	]	]	-RRB-
46545	2990	8	[	[	-LRB-
46545	2990	9	Illustration	illustration	NN
46545	2990	10	:	:	:
46545	2990	11	Fig	Fig	NNP
46545	2990	12	.	.	.
46545	2991	1	21	21	CD
46545	2991	2	.	.	.
46545	2992	1	Monthly	monthly	JJ
46545	2992	2	Recapitulation	recapitulation	NN
46545	2992	3	and	and	CC
46545	2992	4	Distribution	Distribution	NNP
46545	2992	5	Sheet	Sheet	NNP
46545	2992	6	]	]	-RRB-
46545	2992	7	While	while	IN
46545	2992	8	not	not	RB
46545	2992	9	recommended	recommend	VBN
46545	2992	10	for	for	IN
46545	2992	11	general	general	JJ
46545	2992	12	adoption	adoption	NN
46545	2992	13	this	this	DT
46545	2992	14	system	system	NN
46545	2992	15	has	have	VBZ
46545	2992	16	its	-PRON-	PRP$
46545	2992	17	points	point	NNS
46545	2992	18	of	of	IN
46545	2992	19	merit	merit	NN
46545	2992	20	,	,	,
46545	2992	21	and	and	CC
46545	2992	22	in	in	IN
46545	2992	23	certain	certain	JJ
46545	2992	24	contingencies	contingency	NNS
46545	2992	25	would	would	MD
46545	2992	26	undoubtedly	undoubtedly	RB
46545	2992	27	prove	prove	VB
46545	2992	28	very	very	RB
46545	2992	29	satisfactory	satisfactory	JJ
46545	2992	30	.	.	.
46545	2993	1	The	the	DT
46545	2993	2	main	main	JJ
46545	2993	3	reason	reason	NN
46545	2993	4	for	for	IN
46545	2993	5	its	-PRON-	PRP$
46545	2993	6	publication	publication	NN
46545	2993	7	in	in	IN
46545	2993	8	this	this	DT
46545	2993	9	work	work	NN
46545	2993	10	is	be	VBZ
46545	2993	11	to	to	TO
46545	2993	12	show	show	VB
46545	2993	13	the	the	DT
46545	2993	14	possibilities	possibility	NNS
46545	2993	15	of	of	IN
46545	2993	16	modifying	modify	VBG
46545	2993	17	a	a	DT
46545	2993	18	system	system	NN
46545	2993	19	,	,	,
46545	2993	20	in	in	IN
46545	2993	21	respect	respect	NN
46545	2993	22	to	to	IN
46545	2993	23	details	detail	NNS
46545	2993	24	,	,	,
46545	2993	25	without	without	IN
46545	2993	26	destroying	destroy	VBG
46545	2993	27	its	-PRON-	PRP$
46545	2993	28	more	more	RBR
46545	2993	29	important	important	JJ
46545	2993	30	features	feature	NNS
46545	2993	31	.	.	.
46545	2994	1	The	the	DT
46545	2994	2	voucher	voucher	NN
46545	2994	3	feature	feature	NN
46545	2994	4	,	,	,
46545	2994	5	the	the	DT
46545	2994	6	obtaining	obtain	VBG
46545	2994	7	of	of	IN
46545	2994	8	a	a	DT
46545	2994	9	formal	formal	JJ
46545	2994	10	receipt	receipt	NN
46545	2994	11	for	for	IN
46545	2994	12	every	every	DT
46545	2994	13	payment	payment	NN
46545	2994	14	,	,	,
46545	2994	15	can	can	MD
46545	2994	16	be	be	VB
46545	2994	17	maintained	maintain	VBN
46545	2994	18	just	just	RB
46545	2994	19	as	as	RB
46545	2994	20	effectively	effectively	RB
46545	2994	21	with	with	IN
46545	2994	22	this	this	DT
46545	2994	23	system	system	NN
46545	2994	24	as	as	IN
46545	2994	25	with	with	IN
46545	2994	26	a	a	DT
46545	2994	27	more	more	RBR
46545	2994	28	formal	formal	JJ
46545	2994	29	voucher	voucher	NN
46545	2994	30	system	system	NN
46545	2994	31	.	.	.
46545	2995	1	THE	the	DT
46545	2995	2	PRIVATE	PRIVATE	NNP
46545	2995	3	LEDGER	LEDGER	NNP
46545	2995	4	=	=	NFP
46545	2995	5	18.=	18.=	JJ
46545	2995	6	A	a	DT
46545	2995	7	ledger	ledger	JJ
46545	2995	8	,	,	,
46545	2995	9	devised	devise	VBN
46545	2995	10	to	to	TO
46545	2995	11	contain	contain	VB
46545	2995	12	such	such	JJ
46545	2995	13	accounts	account	NNS
46545	2995	14	as	as	IN
46545	2995	15	the	the	DT
46545	2995	16	principals	principal	NNS
46545	2995	17	of	of	IN
46545	2995	18	a	a	DT
46545	2995	19	business	business	NN
46545	2995	20	desire	desire	NN
46545	2995	21	to	to	TO
46545	2995	22	keep	keep	VB
46545	2995	23	from	from	IN
46545	2995	24	the	the	DT
46545	2995	25	knowledge	knowledge	NN
46545	2995	26	of	of	IN
46545	2995	27	the	the	DT
46545	2995	28	bookkeeper	bookkeeper	NN
46545	2995	29	or	or	CC
46545	2995	30	other	other	JJ
46545	2995	31	office	office	NN
46545	2995	32	employes	employe	NNS
46545	2995	33	,	,	,
46545	2995	34	is	be	VBZ
46545	2995	35	known	know	VBN
46545	2995	36	as	as	IN
46545	2995	37	a	a	DT
46545	2995	38	private	private	JJ
46545	2995	39	ledger	ledger	NN
46545	2995	40	.	.	.
46545	2996	1	The	the	DT
46545	2996	2	title	title	NN
46545	2996	3	is	be	VBZ
46545	2996	4	also	also	RB
46545	2996	5	frequently	frequently	RB
46545	2996	6	used	use	VBN
46545	2996	7	to	to	TO
46545	2996	8	designate	designate	VB
46545	2996	9	an	an	DT
46545	2996	10	ordinary	ordinary	JJ
46545	2996	11	general	general	JJ
46545	2996	12	ledger	ledger	NN
46545	2996	13	.	.	.
46545	2997	1	The	the	DT
46545	2997	2	accounts	account	NNS
46545	2997	3	most	most	RBS
46545	2997	4	frequently	frequently	RB
46545	2997	5	found	find	VBN
46545	2997	6	in	in	IN
46545	2997	7	the	the	DT
46545	2997	8	private	private	JJ
46545	2997	9	ledger	ledger	NN
46545	2997	10	are	be	VBP
46545	2997	11	Capital	capital	NN
46545	2997	12	accounts	account	NNS
46545	2997	13	,	,	,
46545	2997	14	Profit	Profit	NNP
46545	2997	15	and	and	CC
46545	2997	16	Loss	Loss	NNP
46545	2997	17	,	,	,
46545	2997	18	Reserves	Reserves	NNP
46545	2997	19	,	,	,
46545	2997	20	Surplus	Surplus	NNP
46545	2997	21	,	,	,
46545	2997	22	Bills	Bills	NNPS
46545	2997	23	Payable	payable	JJ
46545	2997	24	,	,	,
46545	2997	25	Bonds	Bonds	NNPS
46545	2997	26	and	and	CC
46545	2997	27	Mortgages	Mortgages	NNPS
46545	2997	28	Payable	payable	JJ
46545	2997	29	,	,	,
46545	2997	30	and	and	CC
46545	2997	31	Controlling	control	VBG
46545	2997	32	accounts	account	VBZ
46545	2997	33	with	with	IN
46545	2997	34	the	the	DT
46545	2997	35	general	general	JJ
46545	2997	36	or	or	CC
46545	2997	37	personal	personal	JJ
46545	2997	38	ledgers	ledger	NNS
46545	2997	39	.	.	.
46545	2998	1	It	-PRON-	PRP
46545	2998	2	may	may	MD
46545	2998	3	also	also	RB
46545	2998	4	contain	contain	VB
46545	2998	5	such	such	JJ
46545	2998	6	accounts	account	NNS
46545	2998	7	as	as	IN
46545	2998	8	Salaries	salary	NNS
46545	2998	9	of	of	IN
46545	2998	10	Officers	Officers	NNPS
46545	2998	11	,	,	,
46545	2998	12	or	or	CC
46545	2998	13	Partners	Partners	NNPS
46545	2998	14	,	,	,
46545	2998	15	Investment	Investment	NNP
46545	2998	16	and	and	CC
46545	2998	17	Drawing	drawing	NN
46545	2998	18	accounts	account	NNS
46545	2998	19	,	,	,
46545	2998	20	and	and	CC
46545	2998	21	accounts	account	VBZ
46545	2998	22	with	with	IN
46545	2998	23	real	real	JJ
46545	2998	24	or	or	CC
46545	2998	25	nominal	nominal	JJ
46545	2998	26	assets	asset	NNS
46545	2998	27	.	.	.
46545	2999	1	If	if	IN
46545	2999	2	it	-PRON-	PRP
46545	2999	3	is	be	VBZ
46545	2999	4	desired	desire	VBN
46545	2999	5	to	to	TO
46545	2999	6	keep	keep	VB
46545	2999	7	from	from	IN
46545	2999	8	the	the	DT
46545	2999	9	employes	employe	NNS
46545	2999	10	,	,	,
46545	2999	11	knowledge	knowledge	NN
46545	2999	12	of	of	IN
46545	2999	13	the	the	DT
46545	2999	14	exact	exact	JJ
46545	2999	15	nature	nature	NN
46545	2999	16	of	of	IN
46545	2999	17	any	any	DT
46545	2999	18	transaction	transaction	NN
46545	2999	19	,	,	,
46545	2999	20	or	or	CC
46545	2999	21	the	the	DT
46545	2999	22	standing	standing	NN
46545	2999	23	of	of	IN
46545	2999	24	a	a	DT
46545	2999	25	particular	particular	JJ
46545	2999	26	account	account	NN
46545	2999	27	,	,	,
46545	2999	28	it	-PRON-	PRP
46545	2999	29	can	can	MD
46545	2999	30	be	be	VB
46545	2999	31	done	do	VBN
46545	2999	32	by	by	IN
46545	2999	33	making	make	VBG
46545	2999	34	use	use	NN
46545	2999	35	of	of	IN
46545	2999	36	the	the	DT
46545	2999	37	private	private	JJ
46545	2999	38	ledger	ledger	NN
46545	2999	39	.	.	.
46545	3000	1	When	when	WRB
46545	3000	2	both	both	DT
46545	3000	3	ledgers	ledger	NNS
46545	3000	4	are	be	VBP
46545	3000	5	used	use	VBN
46545	3000	6	,	,	,
46545	3000	7	the	the	DT
46545	3000	8	private	private	JJ
46545	3000	9	ledger	ledger	NN
46545	3000	10	contains	contain	VBZ
46545	3000	11	only	only	RB
46545	3000	12	those	those	DT
46545	3000	13	accounts	account	NNS
46545	3000	14	which	which	WDT
46545	3000	15	it	-PRON-	PRP
46545	3000	16	is	be	VBZ
46545	3000	17	desired	desire	VBN
46545	3000	18	to	to	TO
46545	3000	19	keep	keep	VB
46545	3000	20	_	_	NNP
46545	3000	21	private	private	JJ
46545	3000	22	_	_	NNP
46545	3000	23	,	,	,
46545	3000	24	while	while	IN
46545	3000	25	the	the	DT
46545	3000	26	general	general	NNP
46545	3000	27	ledger	ledger	NNP
46545	3000	28	is	be	VBZ
46545	3000	29	kept	keep	VBN
46545	3000	30	for	for	IN
46545	3000	31	all	all	DT
46545	3000	32	other	other	JJ
46545	3000	33	accounts	account	NNS
46545	3000	34	,	,	,
46545	3000	35	except	except	IN
46545	3000	36	those	those	DT
46545	3000	37	included	include	VBN
46545	3000	38	in	in	IN
46545	3000	39	the	the	DT
46545	3000	40	personal	personal	JJ
46545	3000	41	ledgers	ledger	NNS
46545	3000	42	.	.	.
46545	3001	1	The	the	DT
46545	3001	2	private	private	JJ
46545	3001	3	ledger	ledger	NN
46545	3001	4	is	be	VBZ
46545	3001	5	most	most	RBS
46545	3001	6	commonly	commonly	RB
46545	3001	7	used	use	VBN
46545	3001	8	in	in	IN
46545	3001	9	large	large	JJ
46545	3001	10	businesses	business	NNS
46545	3001	11	where	where	WRB
46545	3001	12	,	,	,
46545	3001	13	for	for	IN
46545	3001	14	various	various	JJ
46545	3001	15	reasons	reason	NNS
46545	3001	16	,	,	,
46545	3001	17	a	a	DT
46545	3001	18	number	number	NN
46545	3001	19	of	of	IN
46545	3001	20	employes	employe	NNS
46545	3001	21	have	have	VBP
46545	3001	22	access	access	NN
46545	3001	23	to	to	IN
46545	3001	24	the	the	DT
46545	3001	25	books	book	NNS
46545	3001	26	,	,	,
46545	3001	27	and	and	CC
46545	3001	28	it	-PRON-	PRP
46545	3001	29	is	be	VBZ
46545	3001	30	desired	desire	VBN
46545	3001	31	to	to	TO
46545	3001	32	keep	keep	VB
46545	3001	33	them	-PRON-	PRP
46545	3001	34	in	in	IN
46545	3001	35	ignorance	ignorance	NN
46545	3001	36	of	of	IN
46545	3001	37	the	the	DT
46545	3001	38	private	private	JJ
46545	3001	39	affairs	affair	NNS
46545	3001	40	of	of	IN
46545	3001	41	the	the	DT
46545	3001	42	concern	concern	NN
46545	3001	43	.	.	.
46545	3002	1	The	the	DT
46545	3002	2	private	private	JJ
46545	3002	3	ledger	ledger	NN
46545	3002	4	is	be	VBZ
46545	3002	5	usually	usually	RB
46545	3002	6	kept	keep	VBN
46545	3002	7	by	by	IN
46545	3002	8	one	one	CD
46545	3002	9	of	of	IN
46545	3002	10	the	the	DT
46545	3002	11	partners	partner	NNS
46545	3002	12	,	,	,
46545	3002	13	an	an	DT
46545	3002	14	officer	officer	NN
46545	3002	15	,	,	,
46545	3002	16	the	the	DT
46545	3002	17	auditor	auditor	NN
46545	3002	18	,	,	,
46545	3002	19	or	or	CC
46545	3002	20	the	the	DT
46545	3002	21	chief	chief	JJ
46545	3002	22	accountant	accountant	NN
46545	3002	23	.	.	.
46545	3003	1	=	=	SYM
46545	3003	2	19	19	CD
46545	3003	3	.	.	.
46545	3004	1	Advantages	advantage	NNS
46545	3004	2	of	of	IN
46545	3004	3	Private	private	JJ
46545	3004	4	Ledger.=	Ledger.=	.
46545	3004	5	The	the	DT
46545	3004	6	primary	primary	JJ
46545	3004	7	advantage	advantage	NN
46545	3004	8	of	of	IN
46545	3004	9	the	the	DT
46545	3004	10	private	private	JJ
46545	3004	11	ledger	ledger	NN
46545	3004	12	to	to	IN
46545	3004	13	the	the	DT
46545	3004	14	principals	principal	NNS
46545	3004	15	of	of	IN
46545	3004	16	a	a	DT
46545	3004	17	business	business	NN
46545	3004	18	,	,	,
46545	3004	19	is	be	VBZ
46545	3004	20	that	that	IN
46545	3004	21	by	by	IN
46545	3004	22	its	-PRON-	PRP$
46545	3004	23	use	use	NN
46545	3004	24	,	,	,
46545	3004	25	they	-PRON-	PRP
46545	3004	26	can	can	MD
46545	3004	27	keep	keep	VB
46545	3004	28	to	to	IN
46545	3004	29	themselves	-PRON-	PRP
46545	3004	30	all	all	DT
46545	3004	31	details	detail	NNS
46545	3004	32	of	of	IN
46545	3004	33	transactions	transaction	NNS
46545	3004	34	of	of	IN
46545	3004	35	a	a	DT
46545	3004	36	special	special	JJ
46545	3004	37	nature	nature	NN
46545	3004	38	.	.	.
46545	3005	1	Some	some	DT
46545	3005	2	other	other	JJ
46545	3005	3	advantages	advantage	NNS
46545	3005	4	that	that	WDT
46545	3005	5	accrue	accrue	VBP
46545	3005	6	to	to	IN
46545	3005	7	the	the	DT
46545	3005	8	principal	principal	NN
46545	3005	9	may	may	MD
46545	3005	10	be	be	VB
46545	3005	11	enumerated	enumerate	VBN
46545	3005	12	as	as	IN
46545	3005	13	follows	follow	VBZ
46545	3005	14	:	:	:
46545	3005	15	He	-PRON-	PRP
46545	3005	16	can	can	MD
46545	3005	17	,	,	,
46545	3005	18	through	through	IN
46545	3005	19	the	the	DT
46545	3005	20	private	private	JJ
46545	3005	21	ledger	ledger	NNP
46545	3005	22	,	,	,
46545	3005	23	keep	keep	VB
46545	3005	24	an	an	DT
46545	3005	25	eye	eye	NN
46545	3005	26	on	on	IN
46545	3005	27	the	the	DT
46545	3005	28	activities	activity	NNS
46545	3005	29	and	and	CC
46545	3005	30	condition	condition	NN
46545	3005	31	of	of	IN
46545	3005	32	the	the	DT
46545	3005	33	business	business	NN
46545	3005	34	as	as	IN
46545	3005	35	a	a	DT
46545	3005	36	whole	whole	NN
46545	3005	37	,	,	,
46545	3005	38	or	or	CC
46545	3005	39	of	of	IN
46545	3005	40	any	any	DT
46545	3005	41	particular	particular	JJ
46545	3005	42	department	department	NN
46545	3005	43	or	or	CC
46545	3005	44	branch	branch	NN
46545	3005	45	of	of	IN
46545	3005	46	that	that	DT
46545	3005	47	business	business	NN
46545	3005	48	.	.	.
46545	3006	1	He	-PRON-	PRP
46545	3006	2	can	can	MD
46545	3006	3	keep	keep	VB
46545	3006	4	in	in	IN
46545	3006	5	touch	touch	NN
46545	3006	6	with	with	IN
46545	3006	7	the	the	DT
46545	3006	8	liabilities	liability	NNS
46545	3006	9	,	,	,
46545	3006	10	or	or	CC
46545	3006	11	with	with	IN
46545	3006	12	the	the	DT
46545	3006	13	total	total	JJ
46545	3006	14	amount	amount	NN
46545	3006	15	of	of	IN
46545	3006	16	personal	personal	JJ
46545	3006	17	accounts	account	NNS
46545	3006	18	outstanding	outstanding	JJ
46545	3006	19	.	.	.
46545	3007	1	He	-PRON-	PRP
46545	3007	2	can	can	MD
46545	3007	3	absolutely	absolutely	RB
46545	3007	4	control	control	VB
46545	3007	5	the	the	DT
46545	3007	6	distribution	distribution	NN
46545	3007	7	of	of	IN
46545	3007	8	expense	expense	NN
46545	3007	9	in	in	IN
46545	3007	10	manufacturing	manufacture	VBG
46545	3007	11	operations	operation	NNS
46545	3007	12	.	.	.
46545	3008	1	He	-PRON-	PRP
46545	3008	2	can	can	MD
46545	3008	3	keep	keep	VB
46545	3008	4	from	from	IN
46545	3008	5	his	-PRON-	PRP$
46545	3008	6	employes	employe	NNS
46545	3008	7	,	,	,
46545	3008	8	knowledge	knowledge	NN
46545	3008	9	of	of	IN
46545	3008	10	the	the	DT
46545	3008	11	profits	profit	NNS
46545	3008	12	or	or	CC
46545	3008	13	losses	loss	NNS
46545	3008	14	of	of	IN
46545	3008	15	the	the	DT
46545	3008	16	business	business	NN
46545	3008	17	.	.	.
46545	3009	1	Partners	partner	NNS
46545	3009	2	can	can	MD
46545	3009	3	keep	keep	VB
46545	3009	4	private	private	JJ
46545	3009	5	the	the	DT
46545	3009	6	amount	amount	NN
46545	3009	7	of	of	IN
46545	3009	8	their	-PRON-	PRP$
46545	3009	9	investments	investment	NNS
46545	3009	10	,	,	,
46545	3009	11	or	or	CC
46545	3009	12	the	the	DT
46545	3009	13	salaries	salary	NNS
46545	3009	14	drawn	draw	VBN
46545	3009	15	.	.	.
46545	3010	1	Salaries	salary	NNS
46545	3010	2	paid	pay	VBN
46545	3010	3	to	to	IN
46545	3010	4	individual	individual	JJ
46545	3010	5	officers	officer	NNS
46545	3010	6	or	or	CC
46545	3010	7	employes	employe	NNS
46545	3010	8	can	can	MD
46545	3010	9	be	be	VB
46545	3010	10	kept	keep	VBN
46545	3010	11	private	private	JJ
46545	3010	12	.	.	.
46545	3011	1	Dividends	dividend	NNS
46545	3011	2	declared	declare	VBD
46545	3011	3	,	,	,
46545	3011	4	capital	capital	NN
46545	3011	5	subscribed	subscribed	NN
46545	3011	6	,	,	,
46545	3011	7	investments	investment	NNS
46545	3011	8	of	of	IN
46545	3011	9	a	a	DT
46545	3011	10	special	special	JJ
46545	3011	11	nature	nature	NN
46545	3011	12	,	,	,
46545	3011	13	or	or	CC
46545	3011	14	amount	amount	NN
46545	3011	15	of	of	IN
46545	3011	16	assets	asset	NNS
46545	3011	17	of	of	IN
46545	3011	18	any	any	DT
46545	3011	19	kind	kind	NN
46545	3011	20	,	,	,
46545	3011	21	can	can	MD
46545	3011	22	all	all	DT
46545	3011	23	be	be	VB
46545	3011	24	kept	keep	VBN
46545	3011	25	from	from	IN
46545	3011	26	the	the	DT
46545	3011	27	knowledge	knowledge	NN
46545	3011	28	of	of	IN
46545	3011	29	employes	employe	NNS
46545	3011	30	.	.	.
46545	3012	1	=	=	SYM
46545	3012	2	20	20	CD
46545	3012	3	.	.	.
46545	3013	1	How	how	WRB
46545	3013	2	Operated.=	operated.=	NN
46545	3013	3	Accounts	account	NNS
46545	3013	4	in	in	IN
46545	3013	5	the	the	DT
46545	3013	6	private	private	JJ
46545	3013	7	ledger	ledger	NN
46545	3013	8	must	must	MD
46545	3013	9	not	not	RB
46545	3013	10	conflict	conflict	VB
46545	3013	11	with	with	IN
46545	3013	12	accounts	account	NNS
46545	3013	13	in	in	IN
46545	3013	14	general	general	JJ
46545	3013	15	or	or	CC
46545	3013	16	personal	personal	JJ
46545	3013	17	ledgers	ledger	NNS
46545	3013	18	,	,	,
46545	3013	19	and	and	CC
46545	3013	20	the	the	DT
46545	3013	21	fact	fact	NN
46545	3013	22	that	that	IN
46545	3013	23	private	private	JJ
46545	3013	24	accounts	account	NNS
46545	3013	25	are	be	VBP
46545	3013	26	kept	keep	VBN
46545	3013	27	should	should	MD
46545	3013	28	not	not	RB
46545	3013	29	interfere	interfere	VB
46545	3013	30	with	with	IN
46545	3013	31	the	the	DT
46545	3013	32	balance	balance	NN
46545	3013	33	of	of	IN
46545	3013	34	the	the	DT
46545	3013	35	general	general	JJ
46545	3013	36	books	book	NNS
46545	3013	37	.	.	.
46545	3014	1	To	to	TO
46545	3014	2	insure	insure	VB
46545	3014	3	against	against	IN
46545	3014	4	any	any	DT
46545	3014	5	such	such	JJ
46545	3014	6	conflict	conflict	NN
46545	3014	7	,	,	,
46545	3014	8	a	a	DT
46545	3014	9	private	private	JJ
46545	3014	10	ledger	ledger	NN
46545	3014	11	controlling	controlling	NN
46545	3014	12	account	account	NN
46545	3014	13	is	be	VBZ
46545	3014	14	kept	keep	VBN
46545	3014	15	in	in	IN
46545	3014	16	the	the	DT
46545	3014	17	general	general	NNP
46545	3014	18	ledger	ledger	NNP
46545	3014	19	.	.	.
46545	3015	1	In	in	IN
46545	3015	2	the	the	DT
46545	3015	3	general	general	JJ
46545	3015	4	cash	cash	NN
46545	3015	5	book	book	NN
46545	3015	6	,	,	,
46545	3015	7	and	and	CC
46545	3015	8	sometimes	sometimes	RB
46545	3015	9	in	in	IN
46545	3015	10	the	the	DT
46545	3015	11	journal	journal	NN
46545	3015	12	,	,	,
46545	3015	13	debit	debit	NN
46545	3015	14	and	and	CC
46545	3015	15	credit	credit	NN
46545	3015	16	columns	column	NNS
46545	3015	17	headed	head	VBD
46545	3015	18	_	_	NNP
46545	3015	19	Private	Private	NNP
46545	3015	20	Ledger	Ledger	NNP
46545	3015	21	_	_	NNP
46545	3015	22	are	be	VBP
46545	3015	23	provided	provide	VBN
46545	3015	24	.	.	.
46545	3016	1	All	all	DT
46545	3016	2	entries	entry	NNS
46545	3016	3	affecting	affect	VBG
46545	3016	4	private	private	JJ
46545	3016	5	ledger	ledger	JJ
46545	3016	6	accounts	account	NNS
46545	3016	7	are	be	VBP
46545	3016	8	extended	extend	VBN
46545	3016	9	in	in	IN
46545	3016	10	these	these	DT
46545	3016	11	columns	column	NNS
46545	3016	12	,	,	,
46545	3016	13	but	but	CC
46545	3016	14	no	no	DT
46545	3016	15	particulars	particular	NNS
46545	3016	16	are	be	VBP
46545	3016	17	recorded	record	VBN
46545	3016	18	.	.	.
46545	3017	1	At	at	IN
46545	3017	2	the	the	DT
46545	3017	3	end	end	NN
46545	3017	4	of	of	IN
46545	3017	5	the	the	DT
46545	3017	6	month	month	NN
46545	3017	7	,	,	,
46545	3017	8	the	the	DT
46545	3017	9	totals	total	NNS
46545	3017	10	of	of	IN
46545	3017	11	these	these	DT
46545	3017	12	columns	column	NNS
46545	3017	13	are	be	VBP
46545	3017	14	posted	post	VBN
46545	3017	15	to	to	IN
46545	3017	16	a	a	DT
46545	3017	17	private	private	JJ
46545	3017	18	ledger	ledger	JJ
46545	3017	19	account	account	NN
46545	3017	20	in	in	IN
46545	3017	21	the	the	DT
46545	3017	22	general	general	NNP
46545	3017	23	ledger	ledger	NNP
46545	3017	24	.	.	.
46545	3018	1	This	this	DT
46545	3018	2	controlling	controlling	NN
46545	3018	3	account	account	NN
46545	3018	4	then	then	RB
46545	3018	5	appears	appear	VBZ
46545	3018	6	in	in	IN
46545	3018	7	the	the	DT
46545	3018	8	general	general	NNP
46545	3018	9	ledger	ledger	NNP
46545	3018	10	trial	trial	NN
46545	3018	11	balance	balance	NN
46545	3018	12	,	,	,
46545	3018	13	and	and	CC
46545	3018	14	must	must	MD
46545	3018	15	agree	agree	VB
46545	3018	16	with	with	IN
46545	3018	17	the	the	DT
46545	3018	18	balance	balance	NN
46545	3018	19	of	of	IN
46545	3018	20	accounts	account	NNS
46545	3018	21	in	in	IN
46545	3018	22	the	the	DT
46545	3018	23	private	private	JJ
46545	3018	24	ledger	ledger	NN
46545	3018	25	.	.	.
46545	3019	1	With	with	IN
46545	3019	2	the	the	DT
46545	3019	3	private	private	JJ
46545	3019	4	ledger	ledger	NNP
46545	3019	5	a	a	DT
46545	3019	6	private	private	JJ
46545	3019	7	journal	journal	NN
46545	3019	8	is	be	VBZ
46545	3019	9	used	use	VBN
46545	3019	10	,	,	,
46545	3019	11	in	in	IN
46545	3019	12	which	which	WDT
46545	3019	13	entries	entry	NNS
46545	3019	14	affecting	affect	VBG
46545	3019	15	private	private	JJ
46545	3019	16	ledger	ledger	JJ
46545	3019	17	accounts	account	NNS
46545	3019	18	are	be	VBP
46545	3019	19	made	make	VBN
46545	3019	20	,	,	,
46545	3019	21	with	with	IN
46545	3019	22	explanations	explanation	NNS
46545	3019	23	in	in	IN
46545	3019	24	detail	detail	NN
46545	3019	25	.	.	.
46545	3020	1	As	as	IN
46545	3020	2	an	an	DT
46545	3020	3	example	example	NN
46545	3020	4	of	of	IN
46545	3020	5	the	the	DT
46545	3020	6	use	use	NN
46545	3020	7	of	of	IN
46545	3020	8	the	the	DT
46545	3020	9	private	private	JJ
46545	3020	10	ledger	ledger	NN
46545	3020	11	we	-PRON-	PRP
46545	3020	12	will	will	MD
46545	3020	13	suppose	suppose	VB
46545	3020	14	that	that	IN
46545	3020	15	a	a	DT
46545	3020	16	payment	payment	NN
46545	3020	17	of	of	IN
46545	3020	18	$	$	$
46545	3020	19	500.00	500.00	CD
46545	3020	20	is	be	VBZ
46545	3020	21	to	to	TO
46545	3020	22	be	be	VB
46545	3020	23	made	make	VBN
46545	3020	24	to	to	IN
46545	3020	25	a	a	DT
46545	3020	26	certain	certain	JJ
46545	3020	27	party	party	NN
46545	3020	28	,	,	,
46545	3020	29	and	and	CC
46545	3020	30	it	-PRON-	PRP
46545	3020	31	is	be	VBZ
46545	3020	32	desired	desire	VBN
46545	3020	33	to	to	TO
46545	3020	34	keep	keep	VB
46545	3020	35	that	that	DT
46545	3020	36	transaction	transaction	NN
46545	3020	37	private	private	JJ
46545	3020	38	.	.	.
46545	3021	1	The	the	DT
46545	3021	2	bookkeeper	bookkeeper	NN
46545	3021	3	is	be	VBZ
46545	3021	4	instructed	instruct	VBN
46545	3021	5	to	to	TO
46545	3021	6	draw	draw	VB
46545	3021	7	a	a	DT
46545	3021	8	check	check	NN
46545	3021	9	for	for	IN
46545	3021	10	the	the	DT
46545	3021	11	amount	amount	NN
46545	3021	12	,	,	,
46545	3021	13	to	to	TO
46545	3021	14	be	be	VB
46545	3021	15	charged	charge	VBN
46545	3021	16	to	to	TO
46545	3021	17	private	private	VB
46545	3021	18	ledger	ledger	NNP
46545	3021	19	account	account	NN
46545	3021	20	.	.	.
46545	3022	1	He	-PRON-	PRP
46545	3022	2	enters	enter	VBZ
46545	3022	3	the	the	DT
46545	3022	4	check	check	NN
46545	3022	5	in	in	IN
46545	3022	6	the	the	DT
46545	3022	7	general	general	JJ
46545	3022	8	cash	cash	NN
46545	3022	9	book	book	NN
46545	3022	10	,	,	,
46545	3022	11	debiting	debit	VBG
46545	3022	12	private	private	JJ
46545	3022	13	ledger	ledger	NN
46545	3022	14	and	and	CC
46545	3022	15	crediting	credit	VBG
46545	3022	16	cash	cash	NN
46545	3022	17	or	or	CC
46545	3022	18	bank	bank	NN
46545	3022	19	.	.	.
46545	3023	1	The	the	DT
46545	3023	2	entry	entry	NN
46545	3023	3	is	be	VBZ
46545	3023	4	posted	post	VBN
46545	3023	5	from	from	IN
46545	3023	6	the	the	DT
46545	3023	7	general	general	JJ
46545	3023	8	cash	cash	NN
46545	3023	9	book	book	NN
46545	3023	10	to	to	IN
46545	3023	11	the	the	DT
46545	3023	12	private	private	JJ
46545	3023	13	journal	journal	NN
46545	3023	14	,	,	,
46545	3023	15	where	where	WRB
46545	3023	16	full	full	JJ
46545	3023	17	particulars	particular	NNS
46545	3023	18	are	be	VBP
46545	3023	19	recorded	record	VBN
46545	3023	20	,	,	,
46545	3023	21	from	from	IN
46545	3023	22	which	which	WDT
46545	3023	23	it	-PRON-	PRP
46545	3023	24	is	be	VBZ
46545	3023	25	posted	post	VBN
46545	3023	26	to	to	IN
46545	3023	27	the	the	DT
46545	3023	28	private	private	JJ
46545	3023	29	ledger	ledger	NN
46545	3023	30	.	.	.
46545	3024	1	In	in	IN
46545	3024	2	the	the	DT
46545	3024	3	case	case	NN
46545	3024	4	referred	refer	VBD
46545	3024	5	to	to	IN
46545	3024	6	,	,	,
46545	3024	7	the	the	DT
46545	3024	8	amount	amount	NN
46545	3024	9	of	of	IN
46545	3024	10	the	the	DT
46545	3024	11	check	check	NN
46545	3024	12	is	be	VBZ
46545	3024	13	debited	debited	JJ
46545	3024	14	to	to	IN
46545	3024	15	the	the	DT
46545	3024	16	proper	proper	JJ
46545	3024	17	nominal	nominal	JJ
46545	3024	18	account	account	NN
46545	3024	19	,	,	,
46545	3024	20	and	and	CC
46545	3024	21	credited	credit	VBD
46545	3024	22	to	to	IN
46545	3024	23	a	a	DT
46545	3024	24	general	general	JJ
46545	3024	25	ledger	ledger	NNP
46545	3024	26	account	account	NN
46545	3024	27	.	.	.
46545	3025	1	The	the	DT
46545	3025	2	general	general	JJ
46545	3025	3	ledger	ledger	NNP
46545	3025	4	account	account	NN
46545	3025	5	in	in	IN
46545	3025	6	the	the	DT
46545	3025	7	private	private	JJ
46545	3025	8	ledger	ledger	NN
46545	3025	9	is	be	VBZ
46545	3025	10	a	a	DT
46545	3025	11	controlling	control	VBG
46545	3025	12	account	account	NN
46545	3025	13	which	which	WDT
46545	3025	14	agrees	agree	VBZ
46545	3025	15	with	with	IN
46545	3025	16	the	the	DT
46545	3025	17	private	private	JJ
46545	3025	18	ledger	ledger	NNP
46545	3025	19	account	account	NN
46545	3025	20	in	in	IN
46545	3025	21	the	the	DT
46545	3025	22	general	general	NNP
46545	3025	23	ledger	ledger	NNP
46545	3025	24	.	.	.
46545	3026	1	Only	only	RB
46545	3026	2	entries	entry	NNS
46545	3026	3	affecting	affect	VBG
46545	3026	4	general	general	JJ
46545	3026	5	ledger	ledger	NNP
46545	3026	6	accounts	account	NNS
46545	3026	7	are	be	VBP
46545	3026	8	posted	post	VBN
46545	3026	9	to	to	IN
46545	3026	10	this	this	DT
46545	3026	11	account	account	NN
46545	3026	12	.	.	.
46545	3027	1	Entries	entry	NNS
46545	3027	2	involving	involve	VBG
46545	3027	3	changes	change	NNS
46545	3027	4	in	in	IN
46545	3027	5	private	private	JJ
46545	3027	6	ledger	ledger	JJ
46545	3027	7	accounts	account	NNS
46545	3027	8	only	only	RB
46545	3027	9	,	,	,
46545	3027	10	are	be	VBP
46545	3027	11	made	make	VBN
46545	3027	12	in	in	IN
46545	3027	13	the	the	DT
46545	3027	14	private	private	JJ
46545	3027	15	journal	journal	NN
46545	3027	16	direct	direct	RB
46545	3027	17	.	.	.
46545	3028	1	Some	some	DT
46545	3028	2	concerns	concern	NNS
46545	3028	3	keep	keep	VBP
46545	3028	4	the	the	DT
46545	3028	5	controlling	control	VBG
46545	3028	6	accounts	account	NNS
46545	3028	7	with	with	IN
46545	3028	8	the	the	DT
46545	3028	9	sales	sale	NNS
46545	3028	10	and	and	CC
46545	3028	11	purchase	purchase	NN
46545	3028	12	ledgers	ledger	NNS
46545	3028	13	in	in	IN
46545	3028	14	the	the	DT
46545	3028	15	private	private	JJ
46545	3028	16	ledger	ledger	NN
46545	3028	17	.	.	.
46545	3029	1	At	at	IN
46545	3029	2	the	the	DT
46545	3029	3	end	end	NN
46545	3029	4	of	of	IN
46545	3029	5	the	the	DT
46545	3029	6	month	month	NN
46545	3029	7	,	,	,
46545	3029	8	total	total	JJ
46545	3029	9	debits	debit	NNS
46545	3029	10	and	and	CC
46545	3029	11	credits	credit	NNS
46545	3029	12	to	to	IN
46545	3029	13	accounts	account	NNS
46545	3029	14	in	in	IN
46545	3029	15	these	these	DT
46545	3029	16	ledgers	ledger	NNS
46545	3029	17	are	be	VBP
46545	3029	18	entered	enter	VBN
46545	3029	19	in	in	IN
46545	3029	20	the	the	DT
46545	3029	21	private	private	JJ
46545	3029	22	journal	journal	NN
46545	3029	23	.	.	.
46545	3030	1	These	these	DT
46545	3030	2	totals	total	NNS
46545	3030	3	are	be	VBP
46545	3030	4	obtained	obtain	VBN
46545	3030	5	from	from	IN
46545	3030	6	the	the	DT
46545	3030	7	general	general	JJ
46545	3030	8	cash	cash	NN
46545	3030	9	book	book	NN
46545	3030	10	,	,	,
46545	3030	11	sales	sale	NNS
46545	3030	12	book	book	NN
46545	3030	13	,	,	,
46545	3030	14	purchase	purchase	NN
46545	3030	15	book	book	NN
46545	3030	16	,	,	,
46545	3030	17	and	and	CC
46545	3030	18	any	any	DT
46545	3030	19	other	other	JJ
46545	3030	20	books	book	NNS
46545	3030	21	from	from	IN
46545	3030	22	which	which	WDT
46545	3030	23	postings	posting	NNS
46545	3030	24	are	be	VBP
46545	3030	25	regularly	regularly	RB
46545	3030	26	made	make	VBN
46545	3030	27	.	.	.
46545	3031	1	[	[	-LRB-
46545	3031	2	Illustration	illustration	NN
46545	3031	3	:	:	:
46545	3031	4	Fig	Fig	NNP
46545	3031	5	.	.	.
46545	3032	1	22	22	CD
46545	3032	2	.	.	.
46545	3033	1	Cash	cash	NN
46545	3033	2	Book	book	NN
46545	3033	3	with	with	IN
46545	3033	4	Columns	Columns	NNPS
46545	3033	5	for	for	IN
46545	3033	6	Private	Private	NNP
46545	3033	7	Ledger	Ledger	NNP
46545	3033	8	Accounts	Accounts	NNPS
46545	3033	9	]	]	-RRB-
46545	3033	10	When	when	WRB
46545	3033	11	a	a	DT
46545	3033	12	private	private	JJ
46545	3033	13	ledger	ledger	NN
46545	3033	14	is	be	VBZ
46545	3033	15	kept	keep	VBN
46545	3033	16	,	,	,
46545	3033	17	it	-PRON-	PRP
46545	3033	18	precludes	preclude	VBZ
46545	3033	19	the	the	DT
46545	3033	20	possibility	possibility	NN
46545	3033	21	of	of	IN
46545	3033	22	forced	force	VBN
46545	3033	23	balances	balance	NNS
46545	3033	24	in	in	IN
46545	3033	25	the	the	DT
46545	3033	26	general	general	NNP
46545	3033	27	ledger	ledger	NNP
46545	3033	28	trial	trial	NN
46545	3033	29	balance	balance	NN
46545	3033	30	,	,	,
46545	3033	31	since	since	IN
46545	3033	32	the	the	DT
46545	3033	33	balances	balance	NNS
46545	3033	34	of	of	IN
46545	3033	35	the	the	DT
46545	3033	36	private	private	JJ
46545	3033	37	ledger	ledger	JJ
46545	3033	38	accounts	account	NNS
46545	3033	39	must	must	MD
46545	3033	40	agree	agree	VB
46545	3033	41	with	with	IN
46545	3033	42	the	the	DT
46545	3033	43	private	private	JJ
46545	3033	44	ledger	ledger	NNP
46545	3033	45	controlling	control	VBG
46545	3033	46	account	account	NN
46545	3033	47	in	in	IN
46545	3033	48	the	the	DT
46545	3033	49	general	general	NNP
46545	3033	50	ledger	ledger	NNP
46545	3033	51	,	,	,
46545	3033	52	and	and	CC
46545	3033	53	if	if	IN
46545	3033	54	sales	sale	NNS
46545	3033	55	and	and	CC
46545	3033	56	purchase	purchase	NN
46545	3033	57	ledger	ledger	NN
46545	3033	58	controlling	controlling	NN
46545	3033	59	accounts	account	NNS
46545	3033	60	are	be	VBP
46545	3033	61	kept	keep	VBN
46545	3033	62	in	in	IN
46545	3033	63	the	the	DT
46545	3033	64	private	private	JJ
46545	3033	65	ledger	ledger	NNP
46545	3033	66	,	,	,
46545	3033	67	these	these	DT
46545	3033	68	must	must	MD
46545	3033	69	balance	balance	VB
46545	3033	70	with	with	IN
46545	3033	71	the	the	DT
46545	3033	72	personal	personal	JJ
46545	3033	73	accounts	account	NNS
46545	3033	74	in	in	IN
46545	3033	75	those	those	DT
46545	3033	76	ledgers	ledger	NNS
46545	3033	77	.	.	.
46545	3034	1	The	the	DT
46545	3034	2	use	use	NN
46545	3034	3	of	of	IN
46545	3034	4	a	a	DT
46545	3034	5	private	private	JJ
46545	3034	6	ledger	ledger	NN
46545	3034	7	not	not	RB
46545	3034	8	only	only	RB
46545	3034	9	acts	act	VBZ
46545	3034	10	as	as	IN
46545	3034	11	a	a	DT
46545	3034	12	check	check	NN
46545	3034	13	on	on	IN
46545	3034	14	trial	trial	NN
46545	3034	15	balance	balance	NN
46545	3034	16	errors	error	NNS
46545	3034	17	,	,	,
46545	3034	18	but	but	CC
46545	3034	19	simplifies	simplify	VBZ
46545	3034	20	the	the	DT
46545	3034	21	trial	trial	NN
46545	3034	22	balance	balance	NN
46545	3034	23	by	by	IN
46545	3034	24	making	make	VBG
46545	3034	25	possible	possible	JJ
46545	3034	26	a	a	DT
46545	3034	27	proof	proof	NN
46545	3034	28	of	of	IN
46545	3034	29	ledgers	ledger	NNS
46545	3034	30	in	in	IN
46545	3034	31	sections	section	NNS
46545	3034	32	.	.	.
46545	3035	1	Fig	fig	NN
46545	3035	2	.	.	.
46545	3036	1	22	22	CD
46545	3036	2	is	be	VBZ
46545	3036	3	an	an	DT
46545	3036	4	illustration	illustration	NN
46545	3036	5	of	of	IN
46545	3036	6	a	a	DT
46545	3036	7	cash	cash	NN
46545	3036	8	book	book	NN
46545	3036	9	with	with	IN
46545	3036	10	columns	column	NNS
46545	3036	11	for	for	IN
46545	3036	12	the	the	DT
46545	3036	13	private	private	JJ
46545	3036	14	ledger	ledger	NNP
46545	3036	15	account	account	NN
46545	3036	16	.	.	.
46545	3037	1	=	=	SYM
46545	3037	2	21	21	CD
46545	3037	3	.	.	.
46545	3038	1	Manufacturing	Manufacturing	NNP
46545	3038	2	Accounts	Accounts	NNPS
46545	3038	3	in	in	IN
46545	3038	4	the	the	DT
46545	3038	5	Private	private	JJ
46545	3038	6	Ledger.=	ledger.=	NN
46545	3038	7	Not	not	RB
46545	3038	8	infrequently	infrequently	RB
46545	3038	9	,	,	,
46545	3038	10	manufacturers	manufacturer	NNS
46545	3038	11	find	find	VBP
46545	3038	12	it	-PRON-	PRP
46545	3038	13	advisable	advisable	JJ
46545	3038	14	to	to	TO
46545	3038	15	keep	keep	VB
46545	3038	16	private	private	JJ
46545	3038	17	certain	certain	JJ
46545	3038	18	details	detail	NNS
46545	3038	19	which	which	WDT
46545	3038	20	affect	affect	VBP
46545	3038	21	costs	cost	NNS
46545	3038	22	,	,	,
46545	3038	23	or	or	CC
46545	3038	24	even	even	RB
46545	3038	25	all	all	DT
46545	3038	26	knowledge	knowledge	NN
46545	3038	27	of	of	IN
46545	3038	28	the	the	DT
46545	3038	29	exact	exact	JJ
46545	3038	30	cost	cost	NN
46545	3038	31	of	of	IN
46545	3038	32	their	-PRON-	PRP$
46545	3038	33	manufactured	manufacture	VBN
46545	3038	34	product	product	NN
46545	3038	35	.	.	.
46545	3039	1	This	this	DT
46545	3039	2	may	may	MD
46545	3039	3	be	be	VB
46545	3039	4	done	do	VBN
46545	3039	5	by	by	IN
46545	3039	6	keeping	keep	VBG
46545	3039	7	certain	certain	JJ
46545	3039	8	manufacturing	manufacturing	NN
46545	3039	9	controlling	control	VBG
46545	3039	10	accounts	account	NNS
46545	3039	11	in	in	IN
46545	3039	12	the	the	DT
46545	3039	13	private	private	JJ
46545	3039	14	ledger	ledger	NN
46545	3039	15	.	.	.
46545	3040	1	In	in	IN
46545	3040	2	determining	determine	VBG
46545	3040	3	the	the	DT
46545	3040	4	cost	cost	NN
46545	3040	5	of	of	IN
46545	3040	6	manufacture	manufacture	NN
46545	3040	7	of	of	IN
46545	3040	8	any	any	DT
46545	3040	9	class	class	NN
46545	3040	10	of	of	IN
46545	3040	11	goods	good	NNS
46545	3040	12	,	,	,
46545	3040	13	three	three	CD
46545	3040	14	elements	element	NNS
46545	3040	15	enter	enter	VBP
46545	3040	16	into	into	IN
46545	3040	17	the	the	DT
46545	3040	18	computation	computation	NN
46545	3040	19	;	;	,
46545	3040	20	material	material	NN
46545	3040	21	,	,	,
46545	3040	22	labor	labor	NN
46545	3040	23	,	,	,
46545	3040	24	and	and	CC
46545	3040	25	expense	expense	NN
46545	3040	26	.	.	.
46545	3041	1	To	to	TO
46545	3041	2	determine	determine	VB
46545	3041	3	the	the	DT
46545	3041	4	cost	cost	NN
46545	3041	5	of	of	IN
46545	3041	6	the	the	DT
46545	3041	7	first	first	JJ
46545	3041	8	two	two	CD
46545	3041	9	items	item	NNS
46545	3041	10	is	be	VBZ
46545	3041	11	comparatively	comparatively	RB
46545	3041	12	simple	simple	JJ
46545	3041	13	,	,	,
46545	3041	14	requiring	require	VBG
46545	3041	15	only	only	RB
46545	3041	16	an	an	DT
46545	3041	17	efficient	efficient	JJ
46545	3041	18	system	system	NN
46545	3041	19	of	of	IN
46545	3041	20	records	record	NNS
46545	3041	21	in	in	IN
46545	3041	22	the	the	DT
46545	3041	23	factory	factory	NN
46545	3041	24	.	.	.
46545	3042	1	But	but	CC
46545	3042	2	to	to	TO
46545	3042	3	determine	determine	VB
46545	3042	4	the	the	DT
46545	3042	5	amount	amount	NN
46545	3042	6	of	of	IN
46545	3042	7	expense	expense	NN
46545	3042	8	of	of	IN
46545	3042	9	all	all	DT
46545	3042	10	classes	class	NNS
46545	3042	11	,	,	,
46545	3042	12	included	include	VBN
46545	3042	13	in	in	IN
46545	3042	14	the	the	DT
46545	3042	15	cost	cost	NN
46545	3042	16	of	of	IN
46545	3042	17	a	a	DT
46545	3042	18	given	give	VBN
46545	3042	19	article	article	NN
46545	3042	20	,	,	,
46545	3042	21	job	job	NN
46545	3042	22	,	,	,
46545	3042	23	or	or	CC
46545	3042	24	operation	operation	NN
46545	3042	25	,	,	,
46545	3042	26	is	be	VBZ
46545	3042	27	more	more	RBR
46545	3042	28	difficult	difficult	JJ
46545	3042	29	.	.	.
46545	3043	1	A	a	DT
46545	3043	2	system	system	NN
46545	3043	3	of	of	IN
46545	3043	4	records	record	NNS
46545	3043	5	that	that	WDT
46545	3043	6	will	will	MD
46545	3043	7	show	show	VB
46545	3043	8	the	the	DT
46545	3043	9	exact	exact	JJ
46545	3043	10	cost	cost	NN
46545	3043	11	of	of	IN
46545	3043	12	such	such	JJ
46545	3043	13	items	item	NNS
46545	3043	14	as	as	IN
46545	3043	15	power	power	NN
46545	3043	16	,	,	,
46545	3043	17	heat	heat	NN
46545	3043	18	,	,	,
46545	3043	19	or	or	CC
46545	3043	20	taxes	taxis	NNS
46545	3043	21	properly	properly	RB
46545	3043	22	chargeable	chargeable	JJ
46545	3043	23	to	to	IN
46545	3043	24	an	an	DT
46545	3043	25	individual	individual	JJ
46545	3043	26	job	job	NN
46545	3043	27	or	or	CC
46545	3043	28	operation	operation	NN
46545	3043	29	is	be	VBZ
46545	3043	30	obviously	obviously	RB
46545	3043	31	impossible	impossible	JJ
46545	3043	32	,	,	,
46545	3043	33	and	and	CC
46545	3043	34	it	-PRON-	PRP
46545	3043	35	has	have	VBZ
46545	3043	36	been	be	VBN
46545	3043	37	found	find	VBN
46545	3043	38	necessary	necessary	JJ
46545	3043	39	to	to	TO
46545	3043	40	apportion	apportion	VB
46545	3043	41	these	these	DT
46545	3043	42	,	,	,
46545	3043	43	and	and	CC
46545	3043	44	all	all	DT
46545	3043	45	similar	similar	JJ
46545	3043	46	items	item	NNS
46545	3043	47	of	of	IN
46545	3043	48	expense	expense	NN
46545	3043	49	,	,	,
46545	3043	50	on	on	IN
46545	3043	51	a	a	DT
46545	3043	52	percentage	percentage	NN
46545	3043	53	basis	basis	NN
46545	3043	54	.	.	.
46545	3044	1	Usually	usually	RB
46545	3044	2	this	this	DT
46545	3044	3	percentage	percentage	NN
46545	3044	4	is	be	VBZ
46545	3044	5	based	base	VBN
46545	3044	6	on	on	IN
46545	3044	7	some	some	DT
46545	3044	8	element	element	NN
46545	3044	9	of	of	IN
46545	3044	10	cost	cost	NN
46545	3044	11	which	which	WDT
46545	3044	12	can	can	MD
46545	3044	13	be	be	VB
46545	3044	14	determined	determine	VBN
46545	3044	15	with	with	IN
46545	3044	16	accuracy	accuracy	NN
46545	3044	17	.	.	.
46545	3045	1	Cost	cost	NN
46545	3045	2	accountants	accountant	NNS
46545	3045	3	and	and	CC
46545	3045	4	engineers	engineer	NNS
46545	3045	5	have	have	VBP
46545	3045	6	worked	work	VBN
46545	3045	7	out	out	RP
46545	3045	8	this	this	DT
46545	3045	9	percentage	percentage	NN
46545	3045	10	on	on	IN
46545	3045	11	the	the	DT
46545	3045	12	basis	basis	NN
46545	3045	13	of	of	IN
46545	3045	14	various	various	JJ
46545	3045	15	elements	element	NNS
46545	3045	16	of	of	IN
46545	3045	17	cost	cost	NN
46545	3045	18	,	,	,
46545	3045	19	as	as	IN
46545	3045	20	direct	direct	JJ
46545	3045	21	labor	labor	NN
46545	3045	22	,	,	,
46545	3045	23	material	material	NN
46545	3045	24	,	,	,
46545	3045	25	machine	machine	NN
46545	3045	26	hour	hour	NN
46545	3045	27	,	,	,
46545	3045	28	man	man	NN
46545	3045	29	hour	hour	NN
46545	3045	30	,	,	,
46545	3045	31	or	or	CC
46545	3045	32	a	a	DT
46545	3045	33	combination	combination	NN
46545	3045	34	of	of	IN
46545	3045	35	two	two	CD
46545	3045	36	or	or	CC
46545	3045	37	more	more	JJR
46545	3045	38	of	of	IN
46545	3045	39	these	these	DT
46545	3045	40	elements	element	NNS
46545	3045	41	.	.	.
46545	3046	1	The	the	DT
46545	3046	2	exact	exact	JJ
46545	3046	3	method	method	NN
46545	3046	4	used	use	VBN
46545	3046	5	,	,	,
46545	3046	6	which	which	WDT
46545	3046	7	must	must	MD
46545	3046	8	be	be	VB
46545	3046	9	adapted	adapt	VBN
46545	3046	10	to	to	IN
46545	3046	11	the	the	DT
46545	3046	12	conditions	condition	NNS
46545	3046	13	existing	exist	VBG
46545	3046	14	in	in	IN
46545	3046	15	the	the	DT
46545	3046	16	individual	individual	JJ
46545	3046	17	factory	factory	NN
46545	3046	18	,	,	,
46545	3046	19	does	do	VBZ
46545	3046	20	not	not	RB
46545	3046	21	enter	enter	VB
46545	3046	22	into	into	IN
46545	3046	23	this	this	DT
46545	3046	24	discussion	discussion	NN
46545	3046	25	.	.	.
46545	3047	1	Since	since	IN
46545	3047	2	there	there	EX
46545	3047	3	are	be	VBP
46545	3047	4	numerous	numerous	JJ
46545	3047	5	items	item	NNS
46545	3047	6	of	of	IN
46545	3047	7	expense	expense	NN
46545	3047	8	of	of	IN
46545	3047	9	the	the	DT
46545	3047	10	character	character	NN
46545	3047	11	referred	refer	VBD
46545	3047	12	to	to	IN
46545	3047	13	,	,	,
46545	3047	14	it	-PRON-	PRP
46545	3047	15	is	be	VBZ
46545	3047	16	customary	customary	JJ
46545	3047	17	to	to	TO
46545	3047	18	group	group	VB
46545	3047	19	them	-PRON-	PRP
46545	3047	20	,	,	,
46545	3047	21	for	for	IN
46545	3047	22	purposes	purpose	NNS
46545	3047	23	of	of	IN
46545	3047	24	cost	cost	NN
46545	3047	25	computation	computation	NN
46545	3047	26	.	.	.
46545	3048	1	Sometimes	sometimes	RB
46545	3048	2	all	all	DT
46545	3048	3	such	such	JJ
46545	3048	4	expense	expense	NN
46545	3048	5	items	item	NNS
46545	3048	6	are	be	VBP
46545	3048	7	grouped	group	VBN
46545	3048	8	under	under	IN
46545	3048	9	the	the	DT
46545	3048	10	one	one	CD
46545	3048	11	head	head	NN
46545	3048	12	of	of	IN
46545	3048	13	General	General	NNP
46545	3048	14	Expense	Expense	NNP
46545	3048	15	.	.	.
46545	3049	1	It	-PRON-	PRP
46545	3049	2	is	be	VBZ
46545	3049	3	by	by	IN
46545	3049	4	means	mean	NNS
46545	3049	5	of	of	IN
46545	3049	6	a	a	DT
46545	3049	7	controlling	control	VBG
46545	3049	8	account	account	NN
46545	3049	9	in	in	IN
46545	3049	10	the	the	DT
46545	3049	11	private	private	JJ
46545	3049	12	ledger	ledger	NNP
46545	3049	13	,	,	,
46545	3049	14	that	that	IN
46545	3049	15	the	the	DT
46545	3049	16	distribution	distribution	NN
46545	3049	17	of	of	IN
46545	3049	18	expense	expense	NN
46545	3049	19	is	be	VBZ
46545	3049	20	made	make	VBN
46545	3049	21	,	,	,
46545	3049	22	thereby	thereby	RB
46545	3049	23	keeping	keep	VBG
46545	3049	24	private	private	JJ
46545	3049	25	the	the	DT
46545	3049	26	exact	exact	JJ
46545	3049	27	cost	cost	NN
46545	3049	28	of	of	IN
46545	3049	29	manufacture	manufacture	NN
46545	3049	30	.	.	.
46545	3050	1	The	the	DT
46545	3050	2	known	known	JJ
46545	3050	3	cost	cost	NN
46545	3050	4	of	of	IN
46545	3050	5	a	a	DT
46545	3050	6	certain	certain	JJ
46545	3050	7	job	job	NN
46545	3050	8	or	or	CC
46545	3050	9	article	article	NN
46545	3050	10	--	--	:
46545	3050	11	the	the	DT
46545	3050	12	cost	cost	NN
46545	3050	13	of	of	IN
46545	3050	14	material	material	NN
46545	3050	15	and	and	CC
46545	3050	16	labor	labor	NN
46545	3050	17	--	--	:
46545	3050	18	is	be	VBZ
46545	3050	19	frequently	frequently	RB
46545	3050	20	referred	refer	VBN
46545	3050	21	to	to	IN
46545	3050	22	as	as	IN
46545	3050	23	the	the	DT
46545	3050	24	prime	prime	JJ
46545	3050	25	cost	cost	NN
46545	3050	26	.	.	.
46545	3051	1	The	the	DT
46545	3051	2	duties	duty	NNS
46545	3051	3	of	of	IN
46545	3051	4	the	the	DT
46545	3051	5	cost	cost	NN
46545	3051	6	clerk	clerk	NN
46545	3051	7	may	may	MD
46545	3051	8	end	end	VB
46545	3051	9	with	with	IN
46545	3051	10	determining	determine	VBG
46545	3051	11	the	the	DT
46545	3051	12	prime	prime	JJ
46545	3051	13	cost	cost	NN
46545	3051	14	,	,	,
46545	3051	15	his	-PRON-	PRP$
46545	3051	16	computations	computation	NNS
46545	3051	17	not	not	RB
46545	3051	18	including	include	VBG
46545	3051	19	expense	expense	NN
46545	3051	20	items	item	NNS
46545	3051	21	.	.	.
46545	3052	1	The	the	DT
46545	3052	2	total	total	JJ
46545	3052	3	cost	cost	NN
46545	3052	4	of	of	IN
46545	3052	5	material	material	NN
46545	3052	6	and	and	CC
46545	3052	7	labor	labor	NN
46545	3052	8	for	for	IN
46545	3052	9	the	the	DT
46545	3052	10	month	month	NN
46545	3052	11	is	be	VBZ
46545	3052	12	charged	charge	VBN
46545	3052	13	to	to	TO
46545	3052	14	private	private	VB
46545	3052	15	ledger	ledger	NNP
46545	3052	16	account	account	NN
46545	3052	17	,	,	,
46545	3052	18	material	material	NN
46545	3052	19	and	and	CC
46545	3052	20	labor	labor	NN
46545	3052	21	accounts	account	NNS
46545	3052	22	receiving	receive	VBG
46545	3052	23	proper	proper	JJ
46545	3052	24	credit	credit	NN
46545	3052	25	.	.	.
46545	3053	1	The	the	DT
46545	3053	2	exact	exact	JJ
46545	3053	3	amounts	amount	NNS
46545	3053	4	of	of	IN
46545	3053	5	the	the	DT
46545	3053	6	various	various	JJ
46545	3053	7	items	item	NNS
46545	3053	8	of	of	IN
46545	3053	9	expense	expense	NN
46545	3053	10	for	for	IN
46545	3053	11	the	the	DT
46545	3053	12	month	month	NN
46545	3053	13	are	be	VBP
46545	3053	14	also	also	RB
46545	3053	15	charged	charge	VBN
46545	3053	16	to	to	TO
46545	3053	17	private	private	VB
46545	3053	18	ledger	ledger	NNP
46545	3053	19	account	account	NN
46545	3053	20	,	,	,
46545	3053	21	with	with	IN
46545	3053	22	credits	credit	NNS
46545	3053	23	to	to	IN
46545	3053	24	expense	expense	NN
46545	3053	25	accounts	account	NNS
46545	3053	26	.	.	.
46545	3054	1	In	in	IN
46545	3054	2	the	the	DT
46545	3054	3	private	private	JJ
46545	3054	4	journal	journal	NN
46545	3054	5	,	,	,
46545	3054	6	these	these	DT
46545	3054	7	items	item	NNS
46545	3054	8	are	be	VBP
46545	3054	9	charged	charge	VBN
46545	3054	10	to	to	IN
46545	3054	11	various	various	JJ
46545	3054	12	controlling	controlling	NN
46545	3054	13	accounts	account	NNS
46545	3054	14	,	,	,
46545	3054	15	and	and	CC
46545	3054	16	credited	credit	VBN
46545	3054	17	to	to	IN
46545	3054	18	the	the	DT
46545	3054	19	general	general	NNP
46545	3054	20	ledger	ledger	NNP
46545	3054	21	controlling	controlling	NN
46545	3054	22	account	account	NN
46545	3054	23	.	.	.
46545	3055	1	The	the	DT
46545	3055	2	usual	usual	JJ
46545	3055	3	entries	entry	NNS
46545	3055	4	are	be	VBP
46545	3055	5	:	:	:
46545	3055	6	Manufacturing	Manufacturing	NNP
46545	3055	7	Account	Account	NNP
46545	3055	8	$	$	$
46545	3055	9	_	_	NNP
46545	3055	10	_	_	NNP
46545	3055	11	_	_	NNP
46545	3055	12	_	_	NNP
46545	3055	13	_	_	NNP
46545	3055	14	_	_	NNP
46545	3055	15	General	General	NNP
46545	3055	16	Ledger	Ledger	NNP
46545	3055	17	$	$	$
46545	3055	18	_	_	NNP
46545	3055	19	_	_	NNP
46545	3055	20	_	_	NNP
46545	3055	21	_	_	NNP
46545	3055	22	_	_	NNP
46545	3055	23	_	_	NNP
46545	3055	24	For	for	IN
46545	3055	25	material	material	NN
46545	3055	26	$	$	$
46545	3055	27	_	_	NNP
46545	3055	28	_	_	NNP
46545	3055	29	_	_	NNP
46545	3055	30	_	_	NNP
46545	3055	31	_	_	NNP
46545	3055	32	_	_	NNP
46545	3055	33	For	for	IN
46545	3055	34	labor	labor	NN
46545	3055	35	$	$	$
46545	3055	36	_	_	NNP
46545	3055	37	_	_	NNP
46545	3055	38	_	_	NNP
46545	3055	39	_	_	NNP
46545	3055	40	_	_	NNP
46545	3055	41	_	_	NNP
46545	3055	42	Expense	Expense	NNP
46545	3055	43	Distribution	Distribution	NNP
46545	3055	44	$	$	$
46545	3055	45	_	_	NNP
46545	3055	46	_	_	NNP
46545	3055	47	_	_	NNP
46545	3055	48	_	_	NNP
46545	3055	49	_	_	NNP
46545	3055	50	_	_	NNP
46545	3055	51	General	General	NNP
46545	3055	52	Ledger	Ledger	NNP
46545	3055	53	$	$	$
46545	3055	54	_	_	NNP
46545	3055	55	_	_	NNP
46545	3055	56	_	_	NNP
46545	3055	57	_	_	NNP
46545	3055	58	_	_	NNP
46545	3055	59	_	_	NNP
46545	3055	60	For	for	IN
46545	3055	61	rent	rent	NN
46545	3055	62	$	$	$
46545	3055	63	_	_	NNP
46545	3055	64	_	_	NNP
46545	3055	65	_	_	NNP
46545	3055	66	_	_	NNP
46545	3055	67	_	_	NNP
46545	3055	68	_	_	NNP
46545	3055	69	For	for	IN
46545	3055	70	power	power	NN
46545	3055	71	$	$	$
46545	3055	72	_	_	NNP
46545	3055	73	_	_	NNP
46545	3055	74	_	_	NNP
46545	3055	75	_	_	NNP
46545	3055	76	_	_	NNP
46545	3055	77	_	_	NNP
46545	3055	78	For	for	IN
46545	3055	79	repairs	repair	NNS
46545	3055	80	$	$	$
46545	3055	81	_	_	NNP
46545	3055	82	_	_	NNP
46545	3055	83	_	_	NNP
46545	3055	84	_	_	NNP
46545	3055	85	_	_	NNP
46545	3055	86	_	_	NNP
46545	3055	87	Etc	Etc	NNP
46545	3055	88	.	.	.
46545	3056	1	Etc	etc	FW
46545	3056	2	.	.	.
46545	3057	1	The	the	DT
46545	3057	2	percentage	percentage	NN
46545	3057	3	of	of	IN
46545	3057	4	expense	expense	NN
46545	3057	5	for	for	IN
46545	3057	6	the	the	DT
46545	3057	7	current	current	JJ
46545	3057	8	month	month	NN
46545	3057	9	on	on	IN
46545	3057	10	whatever	whatever	WDT
46545	3057	11	element	element	NN
46545	3057	12	based	base	VBN
46545	3057	13	,	,	,
46545	3057	14	has	have	VBZ
46545	3057	15	been	be	VBN
46545	3057	16	determined	determine	VBN
46545	3057	17	from	from	IN
46545	3057	18	the	the	DT
46545	3057	19	actual	actual	JJ
46545	3057	20	results	result	NNS
46545	3057	21	of	of	IN
46545	3057	22	the	the	DT
46545	3057	23	preceding	precede	VBG
46545	3057	24	month	month	NN
46545	3057	25	.	.	.
46545	3058	1	To	to	TO
46545	3058	2	illustrate	illustrate	VB
46545	3058	3	,	,	,
46545	3058	4	we	-PRON-	PRP
46545	3058	5	will	will	MD
46545	3058	6	suppose	suppose	VB
46545	3058	7	that	that	IN
46545	3058	8	expense	expense	NN
46545	3058	9	is	be	VBZ
46545	3058	10	apportioned	apportion	VBN
46545	3058	11	on	on	IN
46545	3058	12	the	the	DT
46545	3058	13	basis	basis	NN
46545	3058	14	of	of	IN
46545	3058	15	direct	direct	JJ
46545	3058	16	labor	labor	NN
46545	3058	17	;	;	:
46545	3058	18	the	the	DT
46545	3058	19	cost	cost	NN
46545	3058	20	of	of	IN
46545	3058	21	this	this	DT
46545	3058	22	item	item	NN
46545	3058	23	during	during	IN
46545	3058	24	the	the	DT
46545	3058	25	month	month	NN
46545	3058	26	was	be	VBD
46545	3058	27	$	$	$
46545	3058	28	1,600.00	1,600.00	CD
46545	3058	29	,	,	,
46545	3058	30	and	and	CC
46545	3058	31	the	the	DT
46545	3058	32	amount	amount	NN
46545	3058	33	of	of	IN
46545	3058	34	expense	expense	NN
46545	3058	35	charged	charge	VBN
46545	3058	36	to	to	IN
46545	3058	37	operation	operation	NN
46545	3058	38	of	of	IN
46545	3058	39	the	the	DT
46545	3058	40	plant	plant	NN
46545	3058	41	during	during	IN
46545	3058	42	the	the	DT
46545	3058	43	same	same	JJ
46545	3058	44	period	period	NN
46545	3058	45	was	be	VBD
46545	3058	46	$	$	$
46545	3058	47	240.00;--which	240.00;--which	CD
46545	3058	48	gives	give	VBZ
46545	3058	49	us	-PRON-	PRP
46545	3058	50	a	a	DT
46545	3058	51	ratio	ratio	NN
46545	3058	52	of	of	IN
46545	3058	53	15	15	CD
46545	3058	54	%	%	NN
46545	3058	55	.	.	.
46545	3059	1	We	-PRON-	PRP
46545	3059	2	wish	wish	VBP
46545	3059	3	to	to	TO
46545	3059	4	determine	determine	VB
46545	3059	5	the	the	DT
46545	3059	6	cost	cost	NN
46545	3059	7	of	of	IN
46545	3059	8	jobs	job	NNS
46545	3059	9	as	as	IN
46545	3059	10	they	-PRON-	PRP
46545	3059	11	are	be	VBP
46545	3059	12	completed	complete	VBN
46545	3059	13	during	during	IN
46545	3059	14	the	the	DT
46545	3059	15	current	current	JJ
46545	3059	16	month	month	NN
46545	3059	17	.	.	.
46545	3060	1	The	the	DT
46545	3060	2	records	record	NNS
46545	3060	3	turned	turn	VBD
46545	3060	4	in	in	RP
46545	3060	5	by	by	IN
46545	3060	6	the	the	DT
46545	3060	7	cost	cost	NN
46545	3060	8	department	department	NN
46545	3060	9	give	give	VBP
46545	3060	10	us	-PRON-	PRP
46545	3060	11	the	the	DT
46545	3060	12	actual	actual	JJ
46545	3060	13	cost	cost	NN
46545	3060	14	of	of	IN
46545	3060	15	material	material	NN
46545	3060	16	and	and	CC
46545	3060	17	direct	direct	JJ
46545	3060	18	labor	labor	NN
46545	3060	19	,	,	,
46545	3060	20	but	but	CC
46545	3060	21	not	not	RB
46545	3060	22	knowing	know	VBG
46545	3060	23	the	the	DT
46545	3060	24	exact	exact	JJ
46545	3060	25	ratio	ratio	NN
46545	3060	26	of	of	IN
46545	3060	27	expense	expense	NN
46545	3060	28	to	to	TO
46545	3060	29	direct	direct	VB
46545	3060	30	labor	labor	NN
46545	3060	31	for	for	IN
46545	3060	32	this	this	DT
46545	3060	33	month	month	NN
46545	3060	34	,	,	,
46545	3060	35	we	-PRON-	PRP
46545	3060	36	use	use	VBP
46545	3060	37	last	last	JJ
46545	3060	38	month	month	NN
46545	3060	39	's	's	POS
46545	3060	40	ratio	ratio	NN
46545	3060	41	,	,	,
46545	3060	42	and	and	CC
46545	3060	43	add	add	VB
46545	3060	44	an	an	DT
46545	3060	45	amount	amount	NN
46545	3060	46	equal	equal	JJ
46545	3060	47	to	to	IN
46545	3060	48	15	15	CD
46545	3060	49	%	%	NN
46545	3060	50	of	of	IN
46545	3060	51	the	the	DT
46545	3060	52	known	know	VBN
46545	3060	53	cost	cost	NN
46545	3060	54	of	of	IN
46545	3060	55	direct	direct	JJ
46545	3060	56	labor	labor	NN
46545	3060	57	.	.	.
46545	3061	1	When	when	WRB
46545	3061	2	the	the	DT
46545	3061	3	actual	actual	JJ
46545	3061	4	results	result	NNS
46545	3061	5	for	for	IN
46545	3061	6	the	the	DT
46545	3061	7	month	month	NN
46545	3061	8	are	be	VBP
46545	3061	9	determined	determine	VBN
46545	3061	10	it	-PRON-	PRP
46545	3061	11	is	be	VBZ
46545	3061	12	quite	quite	RB
46545	3061	13	probable	probable	JJ
46545	3061	14	that	that	IN
46545	3061	15	the	the	DT
46545	3061	16	ratio	ratio	NN
46545	3061	17	will	will	MD
46545	3061	18	vary	vary	VB
46545	3061	19	from	from	IN
46545	3061	20	last	last	JJ
46545	3061	21	month	month	NN
46545	3061	22	's	's	POS
46545	3061	23	record	record	NN
46545	3061	24	,	,	,
46545	3061	25	as	as	IN
46545	3061	26	either	either	DT
46545	3061	27	factor	factor	NN
46545	3061	28	may	may	MD
46545	3061	29	change	change	VB
46545	3061	30	.	.	.
46545	3062	1	It	-PRON-	PRP
46545	3062	2	will	will	MD
46545	3062	3	be	be	VB
46545	3062	4	necessary	necessary	JJ
46545	3062	5	to	to	TO
46545	3062	6	adjust	adjust	VB
46545	3062	7	this	this	DT
46545	3062	8	difference	difference	NN
46545	3062	9	,	,	,
46545	3062	10	which	which	WDT
46545	3062	11	is	be	VBZ
46545	3062	12	the	the	DT
46545	3062	13	reason	reason	NN
46545	3062	14	for	for	IN
46545	3062	15	an	an	DT
46545	3062	16	expense	expense	JJ
46545	3062	17	distribution	distribution	NN
46545	3062	18	or	or	CC
46545	3062	19	expense	expense	NN
46545	3062	20	adjustment	adjustment	NN
46545	3062	21	account	account	NN
46545	3062	22	in	in	IN
46545	3062	23	the	the	DT
46545	3062	24	private	private	JJ
46545	3062	25	ledger	ledger	NN
46545	3062	26	.	.	.
46545	3063	1	By	by	IN
46545	3063	2	keeping	keep	VBG
46545	3063	3	the	the	DT
46545	3063	4	expense	expense	NN
46545	3063	5	controlling	control	VBG
46545	3063	6	account	account	NN
46545	3063	7	in	in	IN
46545	3063	8	the	the	DT
46545	3063	9	private	private	JJ
46545	3063	10	ledger	ledger	NNP
46545	3063	11	,	,	,
46545	3063	12	the	the	DT
46545	3063	13	principal	principal	NN
46545	3063	14	can	can	MD
46545	3063	15	keep	keep	VB
46545	3063	16	private	private	JJ
46545	3063	17	,	,	,
46545	3063	18	not	not	RB
46545	3063	19	only	only	RB
46545	3063	20	the	the	DT
46545	3063	21	actual	actual	JJ
46545	3063	22	cost	cost	NN
46545	3063	23	of	of	IN
46545	3063	24	an	an	DT
46545	3063	25	article	article	NN
46545	3063	26	,	,	,
46545	3063	27	but	but	CC
46545	3063	28	the	the	DT
46545	3063	29	percentage	percentage	NN
46545	3063	30	of	of	IN
46545	3063	31	expense	expense	NN
46545	3063	32	and	and	CC
46545	3063	33	the	the	DT
46545	3063	34	basis	basis	NN
46545	3063	35	of	of	IN
46545	3063	36	the	the	DT
46545	3063	37	expense	expense	NN
46545	3063	38	apportionment	apportionment	NN
46545	3063	39	.	.	.
46545	3064	1	If	if	IN
46545	3064	2	thought	think	VBN
46545	3064	3	desirable	desirable	JJ
46545	3064	4	,	,	,
46545	3064	5	he	-PRON-	PRP
46545	3064	6	can	can	MD
46545	3064	7	add	add	VB
46545	3064	8	further	further	JJ
46545	3064	9	amounts	amount	NNS
46545	3064	10	for	for	IN
46545	3064	11	the	the	DT
46545	3064	12	purpose	purpose	NN
46545	3064	13	of	of	IN
46545	3064	14	establishing	establish	VBG
46545	3064	15	a	a	DT
46545	3064	16	selling	selling	NN
46545	3064	17	price	price	NN
46545	3064	18	.	.	.
46545	3065	1	In	in	IN
46545	3065	2	actual	actual	JJ
46545	3065	3	operation	operation	NN
46545	3065	4	,	,	,
46545	3065	5	the	the	DT
46545	3065	6	amount	amount	NN
46545	3065	7	of	of	IN
46545	3065	8	expense	expense	NN
46545	3065	9	to	to	TO
46545	3065	10	be	be	VB
46545	3065	11	charged	charge	VBN
46545	3065	12	against	against	IN
46545	3065	13	completed	complete	VBN
46545	3065	14	work	work	NN
46545	3065	15	will	will	MD
46545	3065	16	be	be	VB
46545	3065	17	computed	compute	VBN
46545	3065	18	,	,	,
46545	3065	19	and	and	CC
46545	3065	20	the	the	DT
46545	3065	21	following	follow	VBG
46545	3065	22	entry	entry	NN
46545	3065	23	made	make	VBD
46545	3065	24	:	:	:
46545	3065	25	Manufacturing	Manufacturing	NNP
46545	3065	26	Account	Account	NNP
46545	3065	27	$	$	$
46545	3065	28	_	_	NNP
46545	3065	29	_	_	NNP
46545	3065	30	_	_	NNP
46545	3065	31	_	_	NNP
46545	3065	32	_	_	NNP
46545	3065	33	_	_	NNP
46545	3065	34	Expense	Expense	NNP
46545	3065	35	Distribution	Distribution	NNP
46545	3065	36	$	$	$
46545	3065	37	_	_	NNP
46545	3065	38	_	_	NNP
46545	3065	39	_	_	NNP
46545	3065	40	_	_	NNP
46545	3065	41	_	_	NNP
46545	3065	42	_	_	NNP
46545	3065	43	The	the	DT
46545	3065	44	amount	amount	NN
46545	3065	45	of	of	IN
46545	3065	46	expense	expense	NN
46545	3065	47	charged	charge	VBN
46545	3065	48	to	to	IN
46545	3065	49	jobs	job	NNS
46545	3065	50	completed	complete	VBN
46545	3065	51	.	.	.
46545	3066	1	If	if	IN
46545	3066	2	the	the	DT
46545	3066	3	expense	expense	NN
46545	3066	4	ratio	ratio	NN
46545	3066	5	used	use	VBN
46545	3066	6	were	be	VBD
46545	3066	7	exact	exact	JJ
46545	3066	8	,	,	,
46545	3066	9	the	the	DT
46545	3066	10	expense	expense	NN
46545	3066	11	distribution	distribution	NN
46545	3066	12	account	account	NN
46545	3066	13	would	would	MD
46545	3066	14	balance	balance	VB
46545	3066	15	at	at	IN
46545	3066	16	the	the	DT
46545	3066	17	end	end	NN
46545	3066	18	of	of	IN
46545	3066	19	each	each	DT
46545	3066	20	month	month	NN
46545	3066	21	,	,	,
46545	3066	22	but	but	CC
46545	3066	23	owing	owe	VBG
46545	3066	24	to	to	IN
46545	3066	25	the	the	DT
46545	3066	26	fluctuations	fluctuation	NNS
46545	3066	27	,	,	,
46545	3066	28	a	a	DT
46545	3066	29	balance	balance	NN
46545	3066	30	will	will	MD
46545	3066	31	remain	remain	VB
46545	3066	32	.	.	.
46545	3067	1	This	this	DT
46545	3067	2	is	be	VBZ
46545	3067	3	adjusted	adjust	VBN
46545	3067	4	by	by	IN
46545	3067	5	increasing	increase	VBG
46545	3067	6	or	or	CC
46545	3067	7	decreasing	decrease	VBG
46545	3067	8	the	the	DT
46545	3067	9	percentage	percentage	NN
46545	3067	10	used	use	VBN
46545	3067	11	during	during	IN
46545	3067	12	the	the	DT
46545	3067	13	following	follow	VBG
46545	3067	14	month	month	NN
46545	3067	15	,	,	,
46545	3067	16	and	and	CC
46545	3067	17	in	in	IN
46545	3067	18	this	this	DT
46545	3067	19	way	way	NN
46545	3067	20	the	the	DT
46545	3067	21	accounts	account	NNS
46545	3067	22	are	be	VBP
46545	3067	23	kept	keep	VBN
46545	3067	24	in	in	IN
46545	3067	25	balance	balance	NN
46545	3067	26	.	.	.
46545	3068	1	Manufacturing	manufacturing	NN
46545	3068	2	account	account	NN
46545	3068	3	has	have	VBZ
46545	3068	4	been	be	VBN
46545	3068	5	charged	charge	VBN
46545	3068	6	with	with	IN
46545	3068	7	labor	labor	NN
46545	3068	8	,	,	,
46545	3068	9	material	material	NN
46545	3068	10	,	,	,
46545	3068	11	and	and	CC
46545	3068	12	expense,--the	expense,--the	DT
46545	3068	13	total	total	JJ
46545	3068	14	manufacturing	manufacturing	NN
46545	3068	15	cost	cost	NN
46545	3068	16	.	.	.
46545	3069	1	Completed	complete	VBN
46545	3069	2	goods	good	NNS
46545	3069	3	are	be	VBP
46545	3069	4	charged	charge	VBN
46545	3069	5	to	to	IN
46545	3069	6	a	a	DT
46545	3069	7	finished	finish	VBN
46545	3069	8	goods	good	NNS
46545	3069	9	account	account	NN
46545	3069	10	,	,	,
46545	3069	11	the	the	DT
46545	3069	12	entry	entry	NN
46545	3069	13	being	be	VBG
46545	3069	14	:	:	:
46545	3069	15	Finished	Finished	NNP
46545	3069	16	Goods	Goods	NNP
46545	3069	17	$	$	$
46545	3069	18	_	_	NNP
46545	3069	19	_	_	NNP
46545	3069	20	_	_	NNP
46545	3069	21	_	_	NNP
46545	3069	22	_	_	NNP
46545	3069	23	_	_	NNP
46545	3069	24	Manufacturing	Manufacturing	NNP
46545	3069	25	Account	Account	NNP
46545	3069	26	$	$	$
46545	3069	27	_	_	NNP
46545	3069	28	_	_	NNP
46545	3069	29	_	_	NNP
46545	3069	30	_	_	NNP
46545	3069	31	_	_	NNP
46545	3069	32	_	_	NNP
46545	3069	33	Net	Net	NNP
46545	3069	34	cost	cost	NN
46545	3069	35	of	of	IN
46545	3069	36	goods	good	NNS
46545	3069	37	completed	complete	VBN
46545	3069	38	But	but	CC
46545	3069	39	manufacturing	manufacturing	NN
46545	3069	40	account	account	NN
46545	3069	41	will	will	MD
46545	3069	42	not	not	RB
46545	3069	43	balance	balance	VB
46545	3069	44	,	,	,
46545	3069	45	for	for	CC
46545	3069	46	there	there	EX
46545	3069	47	always	always	RB
46545	3069	48	will	will	MD
46545	3069	49	be	be	VB
46545	3069	50	work	work	NN
46545	3069	51	in	in	IN
46545	3069	52	process	process	NN
46545	3069	53	,	,	,
46545	3069	54	and	and	CC
46545	3069	55	the	the	DT
46545	3069	56	balance	balance	NN
46545	3069	57	of	of	IN
46545	3069	58	the	the	DT
46545	3069	59	account	account	NN
46545	3069	60	will	will	MD
46545	3069	61	be	be	VB
46545	3069	62	the	the	DT
46545	3069	63	cost	cost	NN
46545	3069	64	to	to	IN
46545	3069	65	date	date	NN
46545	3069	66	of	of	IN
46545	3069	67	this	this	DT
46545	3069	68	work	work	NN
46545	3069	69	in	in	IN
46545	3069	70	process	process	NN
46545	3069	71	,	,	,
46545	3069	72	a	a	DT
46545	3069	73	most	most	RBS
46545	3069	74	important	important	JJ
46545	3069	75	record	record	NN
46545	3069	76	.	.	.
46545	3070	1	This	this	DT
46545	3070	2	discussion	discussion	NN
46545	3070	3	is	be	VBZ
46545	3070	4	not	not	RB
46545	3070	5	intended	intend	VBN
46545	3070	6	to	to	TO
46545	3070	7	cover	cover	VB
46545	3070	8	every	every	DT
46545	3070	9	possible	possible	JJ
46545	3070	10	use	use	NN
46545	3070	11	of	of	IN
46545	3070	12	the	the	DT
46545	3070	13	private	private	JJ
46545	3070	14	ledger	ledger	NN
46545	3070	15	,	,	,
46545	3070	16	but	but	CC
46545	3070	17	,	,	,
46545	3070	18	by	by	IN
46545	3070	19	means	mean	NNS
46545	3070	20	of	of	IN
46545	3070	21	examples	example	NNS
46545	3070	22	,	,	,
46545	3070	23	to	to	TO
46545	3070	24	suggest	suggest	VB
46545	3070	25	its	-PRON-	PRP$
46545	3070	26	possibilities	possibility	NNS
46545	3070	27	.	.	.
46545	3071	1	The	the	DT
46545	3071	2	explanations	explanation	NNS
46545	3071	3	and	and	CC
46545	3071	4	examples	example	NNS
46545	3071	5	should	should	MD
46545	3071	6	afford	afford	VB
46545	3071	7	the	the	DT
46545	3071	8	student	student	NN
46545	3071	9	many	many	JJ
46545	3071	10	hints	hint	NNS
46545	3071	11	of	of	IN
46545	3071	12	value	value	NN
46545	3071	13	.	.	.
46545	3072	1	EXERCISE	EXERCISE	NNP
46545	3072	2	On	on	IN
46545	3072	3	a	a	DT
46545	3072	4	certain	certain	JJ
46545	3072	5	date	date	NN
46545	3072	6	,	,	,
46545	3072	7	the	the	DT
46545	3072	8	following	follow	VBG
46545	3072	9	transactions	transaction	NNS
46545	3072	10	are	be	VBP
46545	3072	11	recorded	record	VBN
46545	3072	12	on	on	IN
46545	3072	13	the	the	DT
46545	3072	14	books	book	NNS
46545	3072	15	of	of	IN
46545	3072	16	Carter	Carter	NNP
46545	3072	17	&	&	CC
46545	3072	18	Adams	Adams	NNP
46545	3072	19	:	:	:
46545	3072	20	Purchases	Purchases	NNP
46545	3072	21	on	on	IN
46545	3072	22	account	account	NN
46545	3072	23	$	$	$
46545	3072	24	560.00	560.00	CD
46545	3072	25	Sales	sale	NNS
46545	3072	26	on	on	IN
46545	3072	27	account	account	NN
46545	3072	28	420.00	420.00	CD
46545	3072	29	Paid	pay	VBN
46545	3072	30	for	for	IN
46545	3072	31	rent	rent	NN
46545	3072	32	75.00	75.00	CD
46545	3072	33	Sales	sale	NNS
46545	3072	34	for	for	IN
46545	3072	35	cash	cash	NN
46545	3072	36	82.00	82.00	CD
46545	3072	37	Henry	Henry	NNP
46545	3072	38	Carter	Carter	NNP
46545	3072	39	(	(	-LRB-
46545	3072	40	partner	partner	NN
46545	3072	41	)	)	-RRB-
46545	3072	42	Withdrew	withdraw	VBD
46545	3072	43	cash	cash	NN
46545	3072	44	50.00	50.00	CD
46545	3072	45	John	John	NNP
46545	3072	46	Adams	Adams	NNP
46545	3072	47	(	(	-LRB-
46545	3072	48	partner	partner	NN
46545	3072	49	)	)	-RRB-
46545	3072	50	Advanced	advance	VBN
46545	3072	51	to	to	IN
46545	3072	52	the	the	DT
46545	3072	53	business	business	NN
46545	3072	54	300.00	300.00	CD
46545	3072	55	What	what	WP
46545	3072	56	items	item	NNS
46545	3072	57	in	in	IN
46545	3072	58	the	the	DT
46545	3072	59	above	above	JJ
46545	3072	60	list	list	NN
46545	3072	61	of	of	IN
46545	3072	62	transactions	transaction	NNS
46545	3072	63	should	should	MD
46545	3072	64	,	,	,
46545	3072	65	in	in	IN
46545	3072	66	your	-PRON-	PRP$
46545	3072	67	opinion	opinion	NN
46545	3072	68	,	,	,
46545	3072	69	be	be	VB
46545	3072	70	posted	post	VBN
46545	3072	71	to	to	IN
46545	3072	72	the	the	DT
46545	3072	73	private	private	JJ
46545	3072	74	ledger	ledger	NN
46545	3072	75	?	?	.
46545	3073	1	On	on	IN
46545	3073	2	journal	journal	NNP
46545	3073	3	paper	paper	NN
46545	3073	4	,	,	,
46545	3073	5	make	make	VBP
46545	3073	6	the	the	DT
46545	3073	7	entries	entry	NNS
46545	3073	8	and	and	CC
46545	3073	9	show	show	VB
46545	3073	10	necessary	necessary	JJ
46545	3073	11	private	private	JJ
46545	3073	12	ledger	ledger	JJ
46545	3073	13	accounts	account	NNS
46545	3073	14	.	.	.
46545	3074	1	CHARTING	chart	VBG
46545	3074	2	THE	the	DT
46545	3074	3	ACCOUNTS	account	NNS
46545	3074	4	=	=	NFP
46545	3074	5	22.=	22.=	CD
46545	3074	6	The	the	DT
46545	3074	7	proper	proper	JJ
46545	3074	8	arrangement	arrangement	NN
46545	3074	9	of	of	IN
46545	3074	10	the	the	DT
46545	3074	11	accounts	account	NNS
46545	3074	12	of	of	IN
46545	3074	13	a	a	DT
46545	3074	14	business	business	NN
46545	3074	15	is	be	VBZ
46545	3074	16	best	well	RBS
46545	3074	17	shown	show	VBN
46545	3074	18	by	by	IN
46545	3074	19	a	a	DT
46545	3074	20	chart	chart	NN
46545	3074	21	,	,	,
46545	3074	22	in	in	IN
46545	3074	23	which	which	WDT
46545	3074	24	the	the	DT
46545	3074	25	accounts	account	NNS
46545	3074	26	to	to	TO
46545	3074	27	be	be	VB
46545	3074	28	kept	keep	VBN
46545	3074	29	are	be	VBP
46545	3074	30	grouped	group	VBN
46545	3074	31	according	accord	VBG
46545	3074	32	to	to	IN
46545	3074	33	their	-PRON-	PRP$
46545	3074	34	relative	relative	JJ
46545	3074	35	importance	importance	NN
46545	3074	36	.	.	.
46545	3075	1	In	in	IN
46545	3075	2	laying	lay	VBG
46545	3075	3	out	out	RP
46545	3075	4	a	a	DT
46545	3075	5	chart	chart	NN
46545	3075	6	of	of	IN
46545	3075	7	accounts	account	NNS
46545	3075	8	,	,	,
46545	3075	9	they	-PRON-	PRP
46545	3075	10	should	should	MD
46545	3075	11	be	be	VB
46545	3075	12	first	first	RB
46545	3075	13	separated	separate	VBN
46545	3075	14	into	into	IN
46545	3075	15	their	-PRON-	PRP$
46545	3075	16	proper	proper	JJ
46545	3075	17	divisions	division	NNS
46545	3075	18	.	.	.
46545	3076	1	The	the	DT
46545	3076	2	natural	natural	JJ
46545	3076	3	divisions	division	NNS
46545	3076	4	are	be	VBP
46545	3076	5	capital	capital	NN
46545	3076	6	,	,	,
46545	3076	7	trading	trading	NN
46545	3076	8	,	,	,
46545	3076	9	and	and	CC
46545	3076	10	profit	profit	NN
46545	3076	11	and	and	CC
46545	3076	12	loss	loss	NN
46545	3076	13	.	.	.
46545	3077	1	Each	each	DT
46545	3077	2	division	division	NN
46545	3077	3	contains	contain	VBZ
46545	3077	4	only	only	RB
46545	3077	5	those	those	DT
46545	3077	6	accounts	account	NNS
46545	3077	7	that	that	WDT
46545	3077	8	naturally	naturally	RB
46545	3077	9	belong	belong	VBP
46545	3077	10	in	in	IN
46545	3077	11	that	that	DT
46545	3077	12	particular	particular	JJ
46545	3077	13	class	class	NN
46545	3077	14	.	.	.
46545	3078	1	These	these	DT
46545	3078	2	divisions	division	NNS
46545	3078	3	are	be	VBP
46545	3078	4	then	then	RB
46545	3078	5	subdivided	subdivide	VBN
46545	3078	6	into	into	IN
46545	3078	7	groups	group	NNS
46545	3078	8	containing	contain	VBG
46545	3078	9	specific	specific	JJ
46545	3078	10	kinds	kind	NNS
46545	3078	11	of	of	IN
46545	3078	12	accounts	account	NNS
46545	3078	13	,	,	,
46545	3078	14	the	the	DT
46545	3078	15	groups	group	NNS
46545	3078	16	being	be	VBG
46545	3078	17	arranged	arrange	VBN
46545	3078	18	in	in	IN
46545	3078	19	logical	logical	JJ
46545	3078	20	sequence	sequence	NN
46545	3078	21	.	.	.
46545	3079	1	As	as	IN
46545	3079	2	an	an	DT
46545	3079	3	example	example	NN
46545	3079	4	,	,	,
46545	3079	5	the	the	DT
46545	3079	6	trading	trading	NN
46545	3079	7	division	division	NN
46545	3079	8	of	of	IN
46545	3079	9	a	a	DT
46545	3079	10	manufacturing	manufacturing	NN
46545	3079	11	business	business	NN
46545	3079	12	is	be	VBZ
46545	3079	13	divided	divide	VBN
46545	3079	14	into	into	IN
46545	3079	15	manufacturing	manufacturing	NN
46545	3079	16	and	and	CC
46545	3079	17	trading	trading	NN
46545	3079	18	.	.	.
46545	3080	1	There	there	EX
46545	3080	2	may	may	MD
46545	3080	3	be	be	VB
46545	3080	4	several	several	JJ
46545	3080	5	subdivisions	subdivision	NNS
46545	3080	6	of	of	IN
46545	3080	7	the	the	DT
46545	3080	8	manufacturing	manufacturing	NN
46545	3080	9	account	account	NN
46545	3080	10	;	;	:
46545	3080	11	several	several	JJ
46545	3080	12	classes	class	NNS
46545	3080	13	of	of	IN
46545	3080	14	goods	good	NNS
46545	3080	15	may	may	MD
46545	3080	16	be	be	VB
46545	3080	17	manufactured	manufacture	VBN
46545	3080	18	and	and	CC
46545	3080	19	a	a	DT
46545	3080	20	manufacturing	manufacturing	NN
46545	3080	21	account	account	NN
46545	3080	22	kept	keep	VBD
46545	3080	23	for	for	IN
46545	3080	24	each	each	DT
46545	3080	25	class	class	NN
46545	3080	26	,	,	,
46545	3080	27	or	or	CC
46545	3080	28	it	-PRON-	PRP
46545	3080	29	may	may	MD
46545	3080	30	be	be	VB
46545	3080	31	necessary	necessary	JJ
46545	3080	32	to	to	TO
46545	3080	33	manufacture	manufacture	VB
46545	3080	34	completed	complete	VBN
46545	3080	35	parts	part	NNS
46545	3080	36	,	,	,
46545	3080	37	each	each	DT
46545	3080	38	requiring	require	VBG
46545	3080	39	a	a	DT
46545	3080	40	complete	complete	JJ
46545	3080	41	manufacturing	manufacturing	NN
46545	3080	42	process	process	NN
46545	3080	43	.	.	.
46545	3081	1	Detailed	detailed	JJ
46545	3081	2	costs	cost	NNS
46545	3081	3	being	be	VBG
46545	3081	4	required	require	VBN
46545	3081	5	for	for	IN
46545	3081	6	each	each	DT
46545	3081	7	of	of	IN
46545	3081	8	these	these	DT
46545	3081	9	completed	complete	VBN
46545	3081	10	parts	part	NNS
46545	3081	11	,	,	,
46545	3081	12	manufacturing	manufacturing	NN
46545	3081	13	accounts	account	NNS
46545	3081	14	are	be	VBP
46545	3081	15	kept	keep	VBN
46545	3081	16	for	for	IN
46545	3081	17	each	each	DT
46545	3081	18	,	,	,
46545	3081	19	the	the	DT
46545	3081	20	main	main	JJ
46545	3081	21	division	division	NN
46545	3081	22	representing	represent	VBG
46545	3081	23	the	the	DT
46545	3081	24	cost	cost	NN
46545	3081	25	of	of	IN
46545	3081	26	the	the	DT
46545	3081	27	finished	finished	JJ
46545	3081	28	product	product	NN
46545	3081	29	,	,	,
46545	3081	30	as	as	IN
46545	3081	31	a	a	DT
46545	3081	32	result	result	NN
46545	3081	33	of	of	IN
46545	3081	34	the	the	DT
46545	3081	35	assembling	assembling	NN
46545	3081	36	of	of	IN
46545	3081	37	the	the	DT
46545	3081	38	parts	part	NNS
46545	3081	39	.	.	.
46545	3082	1	The	the	DT
46545	3082	2	completed	complete	VBN
46545	3082	3	parts	part	NNS
46545	3082	4	are	be	VBP
46545	3082	5	treated	treat	VBN
46545	3082	6	as	as	IN
46545	3082	7	raw	raw	JJ
46545	3082	8	material	material	NN
46545	3082	9	,	,	,
46545	3082	10	when	when	WRB
46545	3082	11	drawn	draw	VBN
46545	3082	12	for	for	IN
46545	3082	13	use	use	NN
46545	3082	14	in	in	IN
46545	3082	15	the	the	DT
46545	3082	16	finished	finished	JJ
46545	3082	17	product	product	NN
46545	3082	18	,	,	,
46545	3082	19	the	the	DT
46545	3082	20	total	total	JJ
46545	3082	21	costs	cost	NNS
46545	3082	22	being	be	VBG
46545	3082	23	finally	finally	RB
46545	3082	24	absorbed	absorb	VBN
46545	3082	25	by	by	IN
46545	3082	26	the	the	DT
46545	3082	27	main	main	JJ
46545	3082	28	manufacturing	manufacturing	NN
46545	3082	29	account	account	NN
46545	3082	30	.	.	.
46545	3083	1	One	one	CD
46545	3083	2	of	of	IN
46545	3083	3	the	the	DT
46545	3083	4	many	many	JJ
46545	3083	5	examples	example	NNS
46545	3083	6	that	that	WDT
46545	3083	7	might	may	MD
46545	3083	8	be	be	VB
46545	3083	9	cited	cite	VBN
46545	3083	10	is	be	VBZ
46545	3083	11	a	a	DT
46545	3083	12	packing	packing	NN
46545	3083	13	business	business	NN
46545	3083	14	,	,	,
46545	3083	15	operating	operate	VBG
46545	3083	16	its	-PRON-	PRP$
46545	3083	17	own	own	JJ
46545	3083	18	can	can	NN
46545	3083	19	factory	factory	NN
46545	3083	20	and	and	CC
46545	3083	21	keeping	keep	VBG
46545	3083	22	a	a	DT
46545	3083	23	manufacturing	manufacturing	NN
46545	3083	24	account	account	NN
46545	3083	25	to	to	TO
46545	3083	26	show	show	VB
46545	3083	27	the	the	DT
46545	3083	28	cost	cost	NN
46545	3083	29	of	of	IN
46545	3083	30	cans	can	NNS
46545	3083	31	.	.	.
46545	3084	1	Other	other	JJ
46545	3084	2	accounts	account	NNS
46545	3084	3	show	show	VBP
46545	3084	4	the	the	DT
46545	3084	5	cost	cost	NN
46545	3084	6	of	of	IN
46545	3084	7	the	the	DT
46545	3084	8	product	product	NN
46545	3084	9	packed	pack	VBN
46545	3084	10	in	in	IN
46545	3084	11	those	those	DT
46545	3084	12	cans	can	NNS
46545	3084	13	,	,	,
46545	3084	14	and	and	CC
46545	3084	15	both	both	DT
46545	3084	16	costs	cost	NNS
46545	3084	17	are	be	VBP
46545	3084	18	absorbed	absorb	VBN
46545	3084	19	in	in	IN
46545	3084	20	the	the	DT
46545	3084	21	cost	cost	NN
46545	3084	22	of	of	IN
46545	3084	23	the	the	DT
46545	3084	24	commodity	commodity	NN
46545	3084	25	as	as	IN
46545	3084	26	marketed	market	VBN
46545	3084	27	.	.	.
46545	3085	1	The	the	DT
46545	3085	2	trading	trading	NN
46545	3085	3	account	account	NN
46545	3085	4	is	be	VBZ
46545	3085	5	similarly	similarly	RB
46545	3085	6	subdivided	subdivide	VBN
46545	3085	7	.	.	.
46545	3086	1	In	in	IN
46545	3086	2	a	a	DT
46545	3086	3	department	department	NN
46545	3086	4	store	store	NN
46545	3086	5	,	,	,
46545	3086	6	the	the	DT
46545	3086	7	manager	manager	NN
46545	3086	8	of	of	IN
46545	3086	9	a	a	DT
46545	3086	10	department	department	NN
46545	3086	11	may	may	MD
46545	3086	12	receive	receive	VB
46545	3086	13	a	a	DT
46545	3086	14	certain	certain	JJ
46545	3086	15	percentage	percentage	NN
46545	3086	16	of	of	IN
46545	3086	17	the	the	DT
46545	3086	18	profits	profit	NNS
46545	3086	19	of	of	IN
46545	3086	20	his	-PRON-	PRP$
46545	3086	21	department	department	NN
46545	3086	22	.	.	.
46545	3087	1	This	this	DT
46545	3087	2	necessitates	necessitate	VBZ
46545	3087	3	trading	trading	NN
46545	3087	4	accounts	account	NNS
46545	3087	5	for	for	IN
46545	3087	6	each	each	DT
46545	3087	7	department	department	NN
46545	3087	8	.	.	.
46545	3088	1	A	a	DT
46545	3088	2	mercantile	mercantile	NN
46545	3088	3	concern	concern	NN
46545	3088	4	may	may	MD
46545	3088	5	operate	operate	VB
46545	3088	6	branch	branch	NN
46545	3088	7	stores	store	NNS
46545	3088	8	and	and	CC
46545	3088	9	keep	keep	VB
46545	3088	10	trading	trading	NN
46545	3088	11	accounts	account	NNS
46545	3088	12	with	with	IN
46545	3088	13	each	each	DT
46545	3088	14	,	,	,
46545	3088	15	on	on	IN
46545	3088	16	the	the	DT
46545	3088	17	books	book	NNS
46545	3088	18	of	of	IN
46545	3088	19	the	the	DT
46545	3088	20	main	main	JJ
46545	3088	21	office	office	NN
46545	3088	22	;	;	:
46545	3088	23	a	a	DT
46545	3088	24	factory	factory	NN
46545	3088	25	may	may	MD
46545	3088	26	produce	produce	VB
46545	3088	27	several	several	JJ
46545	3088	28	lines	line	NNS
46545	3088	29	of	of	IN
46545	3088	30	goods	good	NNS
46545	3088	31	,	,	,
46545	3088	32	with	with	IN
46545	3088	33	a	a	DT
46545	3088	34	corresponding	corresponding	JJ
46545	3088	35	subdivision	subdivision	NN
46545	3088	36	of	of	IN
46545	3088	37	trading	trading	NN
46545	3088	38	accounts	account	NNS
46545	3088	39	.	.	.
46545	3089	1	A	a	DT
46545	3089	2	chart	chart	NN
46545	3089	3	of	of	IN
46545	3089	4	accounts	account	NNS
46545	3089	5	not	not	RB
46545	3089	6	only	only	RB
46545	3089	7	furnishes	furnish	VBZ
46545	3089	8	a	a	DT
46545	3089	9	guide	guide	NN
46545	3089	10	to	to	IN
46545	3089	11	the	the	DT
46545	3089	12	bookkeeper	bookkeeper	NN
46545	3089	13	,	,	,
46545	3089	14	but	but	CC
46545	3089	15	presents	present	NNS
46545	3089	16	in	in	IN
46545	3089	17	the	the	DT
46545	3089	18	most	most	RBS
46545	3089	19	logical	logical	JJ
46545	3089	20	form	form	NN
46545	3089	21	,	,	,
46545	3089	22	the	the	DT
46545	3089	23	natural	natural	JJ
46545	3089	24	divisions	division	NNS
46545	3089	25	of	of	IN
46545	3089	26	the	the	DT
46545	3089	27	business	business	NN
46545	3089	28	.	.	.
46545	3090	1	It	-PRON-	PRP
46545	3090	2	is	be	VBZ
46545	3090	3	both	both	CC
46545	3090	4	a	a	DT
46545	3090	5	working	working	NN
46545	3090	6	guide	guide	NN
46545	3090	7	and	and	CC
46545	3090	8	a	a	DT
46545	3090	9	mirror	mirror	NN
46545	3090	10	of	of	IN
46545	3090	11	the	the	DT
46545	3090	12	accounting	accounting	NN
46545	3090	13	records	record	NNS
46545	3090	14	.	.	.
46545	3091	1	=	=	SYM
46545	3091	2	23	23	CD
46545	3091	3	.	.	.
46545	3092	1	Chart	Chart	NNP
46545	3092	2	of	of	IN
46545	3092	3	Small	Small	NNP
46545	3092	4	Trading	Trading	NNP
46545	3092	5	Business.=	Business.=	NNP
46545	3092	6	The	the	DT
46545	3092	7	most	most	RBS
46545	3092	8	simple	simple	JJ
46545	3092	9	chart	chart	NN
46545	3092	10	of	of	IN
46545	3092	11	accounts	account	NNS
46545	3092	12	is	be	VBZ
46545	3092	13	one	one	CD
46545	3092	14	for	for	IN
46545	3092	15	a	a	DT
46545	3092	16	small	small	JJ
46545	3092	17	trading	trading	NN
46545	3092	18	business	business	NN
46545	3092	19	conducted	conduct	VBN
46545	3092	20	by	by	IN
46545	3092	21	a	a	DT
46545	3092	22	single	single	JJ
46545	3092	23	proprietor	proprietor	NN
46545	3092	24	.	.	.
46545	3093	1	Following	follow	VBG
46545	3093	2	is	be	VBZ
46545	3093	3	a	a	DT
46545	3093	4	chart	chart	NN
46545	3093	5	of	of	IN
46545	3093	6	the	the	DT
46545	3093	7	accounts	account	NNS
46545	3093	8	of	of	IN
46545	3093	9	such	such	PDT
46545	3093	10	a	a	DT
46545	3093	11	business	business	NN
46545	3093	12	.	.	.
46545	3094	1	[	[	-LRB-
46545	3094	2	Illustration	illustration	NN
46545	3094	3	:	:	:
46545	3094	4	Fig	Fig	NNP
46545	3094	5	.	.	.
46545	3095	1	23	23	CD
46545	3095	2	.	.	.
46545	3096	1	Chart	Chart	NNP
46545	3096	2	of	of	IN
46545	3096	3	Profit	Profit	NNP
46545	3096	4	and	and	CC
46545	3096	5	Loss	Loss	NNP
46545	3096	6	Accounts	Accounts	NNPS
46545	3096	7	]	]	-RRB-
46545	3096	8	A	a	DT
46545	3096	9	study	study	NN
46545	3096	10	of	of	IN
46545	3096	11	this	this	DT
46545	3096	12	chart	chart	NN
46545	3096	13	will	will	MD
46545	3096	14	disclose	disclose	VB
46545	3096	15	the	the	DT
46545	3096	16	reasons	reason	NNS
46545	3096	17	for	for	IN
46545	3096	18	the	the	DT
46545	3096	19	general	general	JJ
46545	3096	20	grouping	grouping	NN
46545	3096	21	of	of	IN
46545	3096	22	the	the	DT
46545	3096	23	accounts	account	NNS
46545	3096	24	.	.	.
46545	3097	1	The	the	DT
46545	3097	2	first	first	JJ
46545	3097	3	general	general	JJ
46545	3097	4	group	group	NN
46545	3097	5	,	,	,
46545	3097	6	capital	capital	NN
46545	3097	7	accounts	account	NNS
46545	3097	8	is	be	VBZ
46545	3097	9	subdivided	subdivide	VBN
46545	3097	10	into	into	IN
46545	3097	11	assets	asset	NNS
46545	3097	12	and	and	CC
46545	3097	13	liabilities	liability	NNS
46545	3097	14	.	.	.
46545	3098	1	The	the	DT
46545	3098	2	assets	asset	NNS
46545	3098	3	are	be	VBP
46545	3098	4	grouped	group	VBN
46545	3098	5	in	in	IN
46545	3098	6	the	the	DT
46545	3098	7	order	order	NN
46545	3098	8	of	of	IN
46545	3098	9	their	-PRON-	PRP$
46545	3098	10	availability	availability	NN
46545	3098	11	;	;	:
46545	3098	12	the	the	DT
46545	3098	13	order	order	NN
46545	3098	14	in	in	IN
46545	3098	15	which	which	WDT
46545	3098	16	they	-PRON-	PRP
46545	3098	17	can	can	MD
46545	3098	18	most	most	RBS
46545	3098	19	readily	readily	RB
46545	3098	20	be	be	VB
46545	3098	21	converted	convert	VBN
46545	3098	22	into	into	IN
46545	3098	23	cash	cash	NN
46545	3098	24	.	.	.
46545	3099	1	The	the	DT
46545	3099	2	liabilities	liability	NNS
46545	3099	3	are	be	VBP
46545	3099	4	grouped	group	VBN
46545	3099	5	according	accord	VBG
46545	3099	6	to	to	IN
46545	3099	7	the	the	DT
46545	3099	8	security	security	NN
46545	3099	9	;	;	,
46545	3099	10	unsecured	unsecured	JJ
46545	3099	11	,	,	,
46545	3099	12	secured	secured	JJ
46545	3099	13	and	and	CC
46545	3099	14	capital	capital	NN
46545	3099	15	.	.	.
46545	3100	1	There	there	EX
46545	3100	2	being	be	VBG
46545	3100	3	but	but	CC
46545	3100	4	one	one	CD
46545	3100	5	trading	trading	NN
46545	3100	6	account	account	NN
46545	3100	7	,	,	,
46545	3100	8	it	-PRON-	PRP
46545	3100	9	is	be	VBZ
46545	3100	10	represented	represent	VBN
46545	3100	11	by	by	IN
46545	3100	12	a	a	DT
46545	3100	13	single	single	JJ
46545	3100	14	group	group	NN
46545	3100	15	,	,	,
46545	3100	16	purchases	purchase	NNS
46545	3100	17	and	and	CC
46545	3100	18	in	in	IN
46545	3100	19	-	-	HYPH
46545	3100	20	freight	freight	NN
46545	3100	21	representing	represent	VBG
46545	3100	22	the	the	DT
46545	3100	23	cost	cost	NN
46545	3100	24	of	of	IN
46545	3100	25	goods	good	NNS
46545	3100	26	,	,	,
46545	3100	27	and	and	CC
46545	3100	28	sales	sale	NNS
46545	3100	29	the	the	DT
46545	3100	30	gross	gross	JJ
46545	3100	31	proceeds	proceed	NNS
46545	3100	32	.	.	.
46545	3101	1	The	the	DT
46545	3101	2	balance	balance	NN
46545	3101	3	of	of	IN
46545	3101	4	this	this	DT
46545	3101	5	account	account	NN
46545	3101	6	exhibits	exhibit	VBZ
46545	3101	7	the	the	DT
46545	3101	8	gross	gross	JJ
46545	3101	9	profits	profit	NNS
46545	3101	10	.	.	.
46545	3102	1	[	[	-LRB-
46545	3102	2	Illustration	illustration	NN
46545	3102	3	:	:	:
46545	3102	4	Fig	Fig	NNP
46545	3102	5	.	.	.
46545	3103	1	24	24	CD
46545	3103	2	.	.	.
46545	3104	1	Chart	Chart	NNP
46545	3104	2	of	of	IN
46545	3104	3	Profit	Profit	NNP
46545	3104	4	and	and	CC
46545	3104	5	Loss	Loss	NNP
46545	3104	6	Accounts	Accounts	NNPS
46545	3104	7	]	]	-RRB-
46545	3104	8	We	-PRON-	PRP
46545	3104	9	now	now	RB
46545	3104	10	come	come	VBP
46545	3104	11	to	to	IN
46545	3104	12	the	the	DT
46545	3104	13	profit	profit	NN
46545	3104	14	and	and	CC
46545	3104	15	loss	loss	NN
46545	3104	16	account	account	NN
46545	3104	17	by	by	IN
46545	3104	18	which	which	WDT
46545	3104	19	the	the	DT
46545	3104	20	trading	trading	NN
46545	3104	21	or	or	CC
46545	3104	22	gross	gross	JJ
46545	3104	23	profits	profit	NNS
46545	3104	24	are	be	VBP
46545	3104	25	absorbed	absorb	VBN
46545	3104	26	.	.	.
46545	3105	1	This	this	DT
46545	3105	2	group	group	NN
46545	3105	3	contains	contain	VBZ
46545	3105	4	,	,	,
46545	3105	5	first	first	RB
46545	3105	6	,	,	,
46545	3105	7	the	the	DT
46545	3105	8	revenue	revenue	NN
46545	3105	9	producing	produce	VBG
46545	3105	10	accounts	account	NNS
46545	3105	11	not	not	RB
46545	3105	12	represented	represent	VBN
46545	3105	13	in	in	IN
46545	3105	14	the	the	DT
46545	3105	15	trading	trading	NN
46545	3105	16	account	account	NN
46545	3105	17	;	;	:
46545	3105	18	second	second	LS
46545	3105	19	,	,	,
46545	3105	20	the	the	DT
46545	3105	21	revenue	revenue	NN
46545	3105	22	expenditures	expenditure	NNS
46545	3105	23	or	or	CC
46545	3105	24	expense	expense	NN
46545	3105	25	accounts	account	NNS
46545	3105	26	.	.	.
46545	3106	1	The	the	DT
46545	3106	2	outer	outer	JJ
46545	3106	3	brackets	bracket	NNS
46545	3106	4	of	of	IN
46545	3106	5	the	the	DT
46545	3106	6	chart	chart	NN
46545	3106	7	group	group	NN
46545	3106	8	all	all	DT
46545	3106	9	of	of	IN
46545	3106	10	the	the	DT
46545	3106	11	accounts	account	NNS
46545	3106	12	under	under	IN
46545	3106	13	_	_	NNP
46545	3106	14	Debit	Debit	NNP
46545	3106	15	_	_	NNP
46545	3106	16	and	and	CC
46545	3106	17	_	_	NNP
46545	3106	18	Credit	Credit	NNP
46545	3106	19	_	_	NNP
46545	3106	20	.	.	.
46545	3107	1	This	this	DT
46545	3107	2	shows	show	VBZ
46545	3107	3	that	that	IN
46545	3107	4	the	the	DT
46545	3107	5	balances	balance	NNS
46545	3107	6	of	of	IN
46545	3107	7	the	the	DT
46545	3107	8	accounts	account	NNS
46545	3107	9	are	be	VBP
46545	3107	10	debit	debit	NN
46545	3107	11	or	or	CC
46545	3107	12	credit	credit	NN
46545	3107	13	as	as	IN
46545	3107	14	the	the	DT
46545	3107	15	case	case	NN
46545	3107	16	may	may	MD
46545	3107	17	be	be	VB
46545	3107	18	.	.	.
46545	3108	1	We	-PRON-	PRP
46545	3108	2	have	have	VBP
46545	3108	3	traced	trace	VBN
46545	3108	4	the	the	DT
46545	3108	5	profits	profit	NNS
46545	3108	6	to	to	IN
46545	3108	7	the	the	DT
46545	3108	8	profit	profit	NN
46545	3108	9	and	and	CC
46545	3108	10	loss	loss	NN
46545	3108	11	account	account	NN
46545	3108	12	,	,	,
46545	3108	13	but	but	CC
46545	3108	14	in	in	IN
46545	3108	15	closing	close	VBG
46545	3108	16	the	the	DT
46545	3108	17	books	book	NNS
46545	3108	18	they	-PRON-	PRP
46545	3108	19	will	will	MD
46545	3108	20	finally	finally	RB
46545	3108	21	be	be	VB
46545	3108	22	absorbed	absorb	VBN
46545	3108	23	by	by	IN
46545	3108	24	the	the	DT
46545	3108	25	proprietor	proprietor	NN
46545	3108	26	's	's	POS
46545	3108	27	capital	capital	NN
46545	3108	28	account	account	NN
46545	3108	29	.	.	.
46545	3109	1	The	the	DT
46545	3109	2	chart	chart	NN
46545	3109	3	,	,	,
46545	3109	4	Fig	Fig	NNP
46545	3109	5	.	.	.
46545	3110	1	23	23	CD
46545	3110	2	,	,	,
46545	3110	3	traces	trace	VBZ
46545	3110	4	the	the	DT
46545	3110	5	profits	profit	NNS
46545	3110	6	from	from	IN
46545	3110	7	trading	trading	NN
46545	3110	8	to	to	IN
46545	3110	9	proprietor	proprietor	NNP
46545	3110	10	's	's	POS
46545	3110	11	account	account	NN
46545	3110	12	.	.	.
46545	3111	1	In	in	IN
46545	3111	2	the	the	DT
46545	3111	3	trading	trading	NN
46545	3111	4	account	account	NN
46545	3111	5	,	,	,
46545	3111	6	the	the	DT
46545	3111	7	gross	gross	JJ
46545	3111	8	profit	profit	NN
46545	3111	9	completes	complete	VBZ
46545	3111	10	the	the	DT
46545	3111	11	balance	balance	NN
46545	3111	12	.	.	.
46545	3112	1	This	this	DT
46545	3112	2	profit	profit	NN
46545	3112	3	is	be	VBZ
46545	3112	4	now	now	RB
46545	3112	5	absorbed	absorb	VBN
46545	3112	6	by	by	IN
46545	3112	7	the	the	DT
46545	3112	8	profit	profit	NN
46545	3112	9	and	and	CC
46545	3112	10	loss	loss	NN
46545	3112	11	account	account	NN
46545	3112	12	.	.	.
46545	3113	1	Net	net	JJ
46545	3113	2	profit	profit	NN
46545	3113	3	completes	complete	VBZ
46545	3113	4	the	the	DT
46545	3113	5	balance	balance	NN
46545	3113	6	of	of	IN
46545	3113	7	profit	profit	NN
46545	3113	8	and	and	CC
46545	3113	9	loss	loss	NN
46545	3113	10	account	account	NN
46545	3113	11	,	,	,
46545	3113	12	and	and	CC
46545	3113	13	is	be	VBZ
46545	3113	14	,	,	,
46545	3113	15	in	in	IN
46545	3113	16	turn	turn	NN
46545	3113	17	,	,	,
46545	3113	18	absorbed	absorb	VBN
46545	3113	19	by	by	IN
46545	3113	20	the	the	DT
46545	3113	21	proprietor	proprietor	NN
46545	3113	22	's	's	POS
46545	3113	23	account	account	NN
46545	3113	24	.	.	.
46545	3114	1	Here	here	RB
46545	3114	2	,	,	,
46545	3114	3	the	the	DT
46545	3114	4	net	net	JJ
46545	3114	5	profit	profit	NN
46545	3114	6	added	add	VBN
46545	3114	7	to	to	IN
46545	3114	8	previous	previous	JJ
46545	3114	9	investment	investment	NN
46545	3114	10	,	,	,
46545	3114	11	equals	equal	VBZ
46545	3114	12	the	the	DT
46545	3114	13	present	present	JJ
46545	3114	14	worth	worth	NN
46545	3114	15	.	.	.
46545	3115	1	The	the	DT
46545	3115	2	chart	chart	NN
46545	3115	3	,	,	,
46545	3115	4	Fig	Fig	NNP
46545	3115	5	.	.	.
46545	3116	1	24	24	CD
46545	3116	2	,	,	,
46545	3116	3	also	also	RB
46545	3116	4	traces	trace	VBZ
46545	3116	5	profits	profit	NNS
46545	3116	6	to	to	IN
46545	3116	7	the	the	DT
46545	3116	8	proprietor	proprietor	NN
46545	3116	9	's	's	POS
46545	3116	10	account	account	NN
46545	3116	11	.	.	.
46545	3117	1	=	=	NFP
46545	3117	2	24	24	CD
46545	3117	3	.	.	.
46545	3118	1	Chart	Chart	NNP
46545	3118	2	of	of	IN
46545	3118	3	Manufacturing	Manufacturing	NNP
46545	3118	4	Accounts.=	Accounts.=	NNP
46545	3118	5	A	a	DT
46545	3118	6	chart	chart	NN
46545	3118	7	of	of	IN
46545	3118	8	the	the	DT
46545	3118	9	accounts	account	NNS
46545	3118	10	of	of	IN
46545	3118	11	a	a	DT
46545	3118	12	manufacturing	manufacturing	NN
46545	3118	13	business	business	NN
46545	3118	14	follows	follow	VBZ
46545	3118	15	similar	similar	JJ
46545	3118	16	lines	line	NNS
46545	3118	17	to	to	IN
46545	3118	18	that	that	DT
46545	3118	19	of	of	IN
46545	3118	20	a	a	DT
46545	3118	21	trading	trading	NN
46545	3118	22	business	business	NN
46545	3118	23	,	,	,
46545	3118	24	the	the	DT
46545	3118	25	only	only	JJ
46545	3118	26	change	change	NN
46545	3118	27	being	be	VBG
46545	3118	28	the	the	DT
46545	3118	29	addition	addition	NN
46545	3118	30	of	of	IN
46545	3118	31	the	the	DT
46545	3118	32	accounts	account	NNS
46545	3118	33	of	of	IN
46545	3118	34	the	the	DT
46545	3118	35	manufacturing	manufacturing	NN
46545	3118	36	group	group	NN
46545	3118	37	.	.	.
46545	3119	1	The	the	DT
46545	3119	2	accounts	account	NNS
46545	3119	3	of	of	IN
46545	3119	4	this	this	DT
46545	3119	5	group	group	NN
46545	3119	6	will	will	MD
46545	3119	7	depend	depend	VB
46545	3119	8	both	both	DT
46545	3119	9	upon	upon	IN
46545	3119	10	the	the	DT
46545	3119	11	nature	nature	NN
46545	3119	12	of	of	IN
46545	3119	13	the	the	DT
46545	3119	14	business	business	NN
46545	3119	15	and	and	CC
46545	3119	16	the	the	DT
46545	3119	17	extent	extent	NN
46545	3119	18	to	to	TO
46545	3119	19	which	which	WDT
46545	3119	20	the	the	DT
46545	3119	21	details	detail	NNS
46545	3119	22	of	of	IN
46545	3119	23	operation	operation	NN
46545	3119	24	are	be	VBP
46545	3119	25	recorded	record	VBN
46545	3119	26	.	.	.
46545	3120	1	A	a	DT
46545	3120	2	chart	chart	NN
46545	3120	3	of	of	IN
46545	3120	4	the	the	DT
46545	3120	5	accounts	account	NNS
46545	3120	6	of	of	IN
46545	3120	7	a	a	DT
46545	3120	8	harness	harness	NN
46545	3120	9	and	and	CC
46545	3120	10	saddlery	saddlery	NN
46545	3120	11	manufacturing	manufacturing	NN
46545	3120	12	business	business	NN
46545	3120	13	is	be	VBZ
46545	3120	14	given	give	VBN
46545	3120	15	herein	herein	NNP
46545	3120	16	.	.	.
46545	3121	1	This	this	DT
46545	3121	2	business	business	NN
46545	3121	3	is	be	VBZ
46545	3121	4	divided	divide	VBN
46545	3121	5	into	into	IN
46545	3121	6	three	three	CD
46545	3121	7	departments	department	NNS
46545	3121	8	;	;	:
46545	3121	9	harness	harness	NN
46545	3121	10	,	,	,
46545	3121	11	collar	collar	NN
46545	3121	12	,	,	,
46545	3121	13	and	and	CC
46545	3121	14	saddlery	saddlery	NN
46545	3121	15	.	.	.
46545	3122	1	A	a	DT
46545	3122	2	record	record	NN
46545	3122	3	of	of	IN
46545	3122	4	the	the	DT
46545	3122	5	gross	gross	JJ
46545	3122	6	profits	profit	NNS
46545	3122	7	,	,	,
46545	3122	8	resulting	result	VBG
46545	3122	9	from	from	IN
46545	3122	10	the	the	DT
46545	3122	11	operation	operation	NN
46545	3122	12	of	of	IN
46545	3122	13	each	each	DT
46545	3122	14	department	department	NN
46545	3122	15	,	,	,
46545	3122	16	being	be	VBG
46545	3122	17	desired	desire	VBN
46545	3122	18	,	,	,
46545	3122	19	we	-PRON-	PRP
46545	3122	20	have	have	VBP
46545	3122	21	three	three	CD
46545	3122	22	manufacturing	manufacturing	NN
46545	3122	23	and	and	CC
46545	3122	24	three	three	CD
46545	3122	25	trading	trading	NN
46545	3122	26	accounts	account	NNS
46545	3122	27	.	.	.
46545	3123	1	The	the	DT
46545	3123	2	chart	chart	NN
46545	3123	3	shows	show	VBZ
46545	3123	4	the	the	DT
46545	3123	5	accounts	account	NNS
46545	3123	6	classified	classify	VBD
46545	3123	7	to	to	TO
46545	3123	8	exhibit	exhibit	VB
46545	3123	9	detailed	detailed	JJ
46545	3123	10	operations	operation	NNS
46545	3123	11	of	of	IN
46545	3123	12	each	each	DT
46545	3123	13	department	department	NN
46545	3123	14	.	.	.
46545	3124	1	The	the	DT
46545	3124	2	number	number	NN
46545	3124	3	of	of	IN
46545	3124	4	accounts	account	NNS
46545	3124	5	in	in	IN
46545	3124	6	this	this	DT
46545	3124	7	chart	chart	NN
46545	3124	8	is	be	VBZ
46545	3124	9	98	98	CD
46545	3124	10	.	.	.
46545	3125	1	This	this	DT
46545	3125	2	is	be	VBZ
46545	3125	3	rather	rather	RB
46545	3125	4	more	more	JJR
46545	3125	5	than	than	IN
46545	3125	6	is	be	VBZ
46545	3125	7	required	require	VBN
46545	3125	8	in	in	IN
46545	3125	9	the	the	DT
46545	3125	10	average	average	JJ
46545	3125	11	business	business	NN
46545	3125	12	of	of	IN
46545	3125	13	this	this	DT
46545	3125	14	character	character	NN
46545	3125	15	,	,	,
46545	3125	16	but	but	CC
46545	3125	17	the	the	DT
46545	3125	18	chart	chart	NN
46545	3125	19	furnishes	furnish	VBZ
46545	3125	20	a	a	DT
46545	3125	21	good	good	JJ
46545	3125	22	illustration	illustration	NN
46545	3125	23	of	of	IN
46545	3125	24	the	the	DT
46545	3125	25	possibility	possibility	NN
46545	3125	26	of	of	IN
46545	3125	27	segregating	segregating	NN
46545	3125	28	accounts	account	NNS
46545	3125	29	of	of	IN
46545	3125	30	various	various	JJ
46545	3125	31	classes	class	NNS
46545	3125	32	.	.	.
46545	3126	1	Even	even	RB
46545	3126	2	so	so	RB
46545	3126	3	large	large	JJ
46545	3126	4	a	a	DT
46545	3126	5	number	number	NN
46545	3126	6	of	of	IN
46545	3126	7	accounts	account	NNS
46545	3126	8	,	,	,
46545	3126	9	with	with	IN
46545	3126	10	the	the	DT
46545	3126	11	minute	minute	NN
46545	3126	12	subdivisions	subdivision	NNS
46545	3126	13	here	here	RB
46545	3126	14	shown	show	VBN
46545	3126	15	,	,	,
46545	3126	16	does	do	VBZ
46545	3126	17	not	not	RB
46545	3126	18	present	present	VB
46545	3126	19	the	the	DT
46545	3126	20	difficulties	difficulty	NNS
46545	3126	21	that	that	WDT
46545	3126	22	might	may	MD
46545	3126	23	appear	appear	VB
46545	3126	24	at	at	IN
46545	3126	25	first	first	JJ
46545	3126	26	glance	glance	NN
46545	3126	27	.	.	.
46545	3127	1	The	the	DT
46545	3127	2	principal	principal	JJ
46545	3127	3	requirement	requirement	NN
46545	3127	4	is	be	VBZ
46545	3127	5	a	a	DT
46545	3127	6	thorough	thorough	JJ
46545	3127	7	knowledge	knowledge	NN
46545	3127	8	of	of	IN
46545	3127	9	the	the	DT
46545	3127	10	items	item	NNS
46545	3127	11	entering	enter	VBG
46545	3127	12	into	into	IN
46545	3127	13	each	each	DT
46545	3127	14	account	account	NN
46545	3127	15	;	;	:
46545	3127	16	the	the	DT
46545	3127	17	actual	actual	JJ
46545	3127	18	keeping	keeping	NN
46545	3127	19	of	of	IN
46545	3127	20	the	the	DT
46545	3127	21	accounts	account	NNS
46545	3127	22	is	be	VBZ
46545	3127	23	a	a	DT
46545	3127	24	matter	matter	NN
46545	3127	25	of	of	IN
46545	3127	26	close	close	JJ
46545	3127	27	attention	attention	NN
46545	3127	28	to	to	IN
46545	3127	29	these	these	DT
46545	3127	30	details	detail	NNS
46545	3127	31	.	.	.
46545	3128	1	When	when	WRB
46545	3128	2	an	an	DT
46545	3128	3	elaborate	elaborate	JJ
46545	3128	4	chart	chart	NN
46545	3128	5	of	of	IN
46545	3128	6	accounts	account	NNS
46545	3128	7	is	be	VBZ
46545	3128	8	laid	lay	VBN
46545	3128	9	out	out	RP
46545	3128	10	,	,	,
46545	3128	11	it	-PRON-	PRP
46545	3128	12	should	should	MD
46545	3128	13	be	be	VB
46545	3128	14	accompanied	accompany	VBN
46545	3128	15	by	by	IN
46545	3128	16	detailed	detailed	JJ
46545	3128	17	explanations	explanation	NNS
46545	3128	18	and	and	CC
46545	3128	19	instructions	instruction	NNS
46545	3128	20	.	.	.
46545	3129	1	Some	some	DT
46545	3129	2	large	large	JJ
46545	3129	3	concerns	concern	NNS
46545	3129	4	issue	issue	VBP
46545	3129	5	printed	print	VBN
46545	3129	6	instructions	instruction	NNS
46545	3129	7	which	which	WDT
46545	3129	8	are	be	VBP
46545	3129	9	given	give	VBN
46545	3129	10	to	to	IN
46545	3129	11	all	all	DT
46545	3129	12	officers	officer	NNS
46545	3129	13	and	and	CC
46545	3129	14	employes	employe	NNS
46545	3129	15	who	who	WP
46545	3129	16	may	may	MD
46545	3129	17	be	be	VB
46545	3129	18	called	call	VBN
46545	3129	19	upon	upon	IN
46545	3129	20	to	to	TO
46545	3129	21	determine	determine	VB
46545	3129	22	,	,	,
46545	3129	23	to	to	IN
46545	3129	24	what	what	WP
46545	3129	25	account	account	NN
46545	3129	26	an	an	DT
46545	3129	27	item	item	NN
46545	3129	28	should	should	MD
46545	3129	29	be	be	VB
46545	3129	30	charged	charge	VBN
46545	3129	31	.	.	.
46545	3130	1	CHART	CHART	NNS
46545	3130	2	OF	of	IN
46545	3130	3	ACCOUNTS	ACCOUNTS	NNPS
46545	3130	4	--	--	:
46545	3130	5	HARNESS	HARNESS	NNP
46545	3130	6	MANUFACTURING	MANUFACTURING	NNP
46545	3130	7	CAPITAL	CAPITAL	NNP
46545	3130	8	ACCOUNTS	ACCOUNTS	NNP
46545	3130	9	_	_	NNP
46545	3130	10	Assets	Assets	NNPS
46545	3130	11	_	_	NNP
46545	3130	12	1	1	CD
46545	3130	13	Cash	cash	NN
46545	3130	14	2	2	CD
46545	3130	15	Bills	bill	NNS
46545	3130	16	Receivable	receivable	JJ
46545	3130	17	3	3	CD
46545	3130	18	Accounts	account	NNS
46545	3130	19	Receivable	receivable	JJ
46545	3130	20	Inventories	Inventories	NNPS
46545	3130	21	--	--	:
46545	3130	22	Harness	Harness	NNP
46545	3130	23	Department	Department	NNP
46545	3130	24	4	4	CD
46545	3130	25	Finished	Finished	NNP
46545	3130	26	Stock	Stock	NNP
46545	3130	27	5	5	CD
46545	3130	28	Leather	Leather	NNP
46545	3130	29	6	6	CD
46545	3130	30	Hardware	hardware	NN
46545	3130	31	7	7	CD
46545	3130	32	Supplies	Supplies	NNPS
46545	3130	33	Inventories	Inventories	NNPS
46545	3130	34	--	--	:
46545	3130	35	Collar	Collar	NNP
46545	3130	36	Department	Department	NNP
46545	3130	37	8	8	CD
46545	3130	38	Finished	Finished	NNP
46545	3130	39	Stock	Stock	NNP
46545	3130	40	9	9	CD
46545	3130	41	Leather	Leather	NNP
46545	3130	42	10	10	CD
46545	3130	43	Hardware	hardware	NN
46545	3130	44	11	11	CD
46545	3130	45	Supplies	supply	NNS
46545	3130	46	Inventories	Inventories	NNPS
46545	3130	47	--	--	:
46545	3130	48	Saddlery	Saddlery	NNP
46545	3130	49	Department	Department	NNP
46545	3130	50	12	12	CD
46545	3130	51	Finished	Finished	NNP
46545	3130	52	Stock	Stock	NNP
46545	3130	53	13	13	CD
46545	3130	54	Leather	Leather	NNP
46545	3130	55	14	14	CD
46545	3130	56	Hardware	hardware	NN
46545	3130	57	15	15	CD
46545	3130	58	Supplies	Supplies	NNPS
46545	3130	59	Inventories	Inventories	NNPS
46545	3130	60	--	--	:
46545	3130	61	Machinery	Machinery	NNP
46545	3130	62	16	16	CD
46545	3130	63	Machinery	Machinery	NNP
46545	3130	64	--	--	:
46545	3130	65	Harness	Harness	NNP
46545	3130	66	17	17	CD
46545	3130	67	Machinery	Machinery	NNP
46545	3130	68	--	--	:
46545	3130	69	Collar	collar	NN
46545	3130	70	18	18	CD
46545	3130	71	Machinery	Machinery	NNP
46545	3130	72	--	--	:
46545	3130	73	Saddlery	Saddlery	NNP
46545	3130	74	Inventories	Inventories	NNPS
46545	3130	75	--	--	:
46545	3130	76	Tools	tool	NNS
46545	3130	77	19	19	CD
46545	3130	78	Tools	tool	NNS
46545	3130	79	--	--	:
46545	3130	80	Harness	Harness	NNP
46545	3130	81	20	20	CD
46545	3130	82	Tools	Tools	NNPS
46545	3130	83	--	--	:
46545	3130	84	Collar	collar	NN
46545	3130	85	21	21	CD
46545	3130	86	Tools	tool	NNS
46545	3130	87	--	--	:
46545	3130	88	Saddlery	Saddlery	NNP
46545	3130	89	Inventories	Inventories	NNPS
46545	3130	90	--	--	:
46545	3130	91	General	General	NNP
46545	3130	92	22	22	CD
46545	3130	93	Office	Office	NNP
46545	3130	94	Fixtures	Fixtures	NNPS
46545	3130	95	and	and	CC
46545	3130	96	Supplies	supply	VBZ
46545	3130	97	23	23	CD
46545	3130	98	Delivery	Delivery	NNP
46545	3130	99	Equipment	Equipment	NNP
46545	3130	100	24	24	CD
46545	3130	101	Real	real	JJ
46545	3130	102	Estate	estate	NN
46545	3130	103	--	--	:
46545	3130	104	Land	Land	NNP
46545	3130	105	and	and	CC
46545	3130	106	Buildings	Buildings	NNPS
46545	3130	107	_	_	NNP
46545	3130	108	Liabilities	Liabilities	NNPS
46545	3130	109	_	_	NNP
46545	3130	110	25	25	CD
46545	3130	111	Accounts	Accounts	NNPS
46545	3130	112	Payable	payable	JJ
46545	3130	113	26	26	CD
46545	3130	114	Bills	bill	NNS
46545	3130	115	Payable	payable	JJ
46545	3130	116	27	27	CD
46545	3130	117	Mortgages	Mortgages	NNPS
46545	3130	118	Reserves	Reserves	NNPS
46545	3130	119	28	28	CD
46545	3130	120	Depreciation	depreciation	NN
46545	3130	121	of	of	IN
46545	3130	122	Buildings	building	NNS
46545	3130	123	29	29	CD
46545	3130	124	Depreciation	Depreciation	NNP
46545	3130	125	of	of	IN
46545	3130	126	Machinery	Machinery	NNP
46545	3130	127	30	30	CD
46545	3130	128	Depreciation	Depreciation	NNP
46545	3130	129	of	of	IN
46545	3130	130	Tools	Tools	NNPS
46545	3130	131	and	and	CC
46545	3130	132	Fixtures	fixture	VBZ
46545	3130	133	31	31	CD
46545	3130	134	Bad	Bad	NNP
46545	3130	135	Debts	Debts	NNP
46545	3130	136	32	32	CD
46545	3130	137	Capital	Capital	NNP
46545	3130	138	Stock	Stock	NNP
46545	3130	139	33	33	CD
46545	3130	140	Surplus	Surplus	NNP
46545	3130	141	MANUFACTURING	manufacturing	NN
46545	3130	142	ACCOUNTS	ACCOUNTS	NNP
46545	3130	143	_	_	NNP
46545	3130	144	A	A	NNP
46545	3130	145	_	_	NNP
46545	3130	146	Harness	Harness	NNP
46545	3130	147	Department	Department	NNP
46545	3130	148	34	34	CD
46545	3130	149	Purchases	Purchases	NNPS
46545	3130	150	--	--	:
46545	3130	151	Leather	leather	NN
46545	3130	152	35	35	CD
46545	3130	153	Purchases	Purchases	NNPS
46545	3130	154	--	--	:
46545	3130	155	Hardware	hardware	NN
46545	3130	156	36	36	CD
46545	3130	157	Purchases	Purchases	NNPS
46545	3130	158	--	--	:
46545	3130	159	Supplies	supply	NNS
46545	3130	160	37	37	CD
46545	3130	161	In	in	IN
46545	3130	162	-	-	HYPH
46545	3130	163	Freight	freight	NN
46545	3130	164	38	38	CD
46545	3130	165	Labor	Labor	NNP
46545	3130	166	--	--	:
46545	3130	167	Cutting	Cutting	NNP
46545	3130	168	Department	Department	NNP
46545	3130	169	39	39	CD
46545	3130	170	Labor	Labor	NNP
46545	3130	171	--	--	:
46545	3130	172	Manufacturing	Manufacturing	NNP
46545	3130	173	Department	Department	NNP
46545	3130	174	40	40	CD
46545	3130	175	Inventory	Inventory	NNP
46545	3130	176	Adjustment	Adjustment	NNP
46545	3130	177	_	_	NNP
46545	3130	178	B	B	NNP
46545	3130	179	_	_	NNP
46545	3130	180	Collar	Collar	NNP
46545	3130	181	Department	Department	NNP
46545	3130	182	41	41	CD
46545	3130	183	Purchases	Purchases	NNPS
46545	3130	184	--	--	:
46545	3130	185	Leather	leather	NN
46545	3130	186	42	42	CD
46545	3130	187	Purchases	Purchases	NNPS
46545	3130	188	--	--	:
46545	3130	189	Hardware	hardware	NN
46545	3130	190	43	43	CD
46545	3130	191	Purchases	Purchases	NNPS
46545	3130	192	--	--	:
46545	3130	193	Supplies	supply	NNS
46545	3130	194	44	44	CD
46545	3130	195	In	in	NN
46545	3130	196	-	-	HYPH
46545	3130	197	freight	freight	NN
46545	3130	198	45	45	CD
46545	3130	199	Labor	Labor	NNP
46545	3130	200	--	--	:
46545	3130	201	Cutting	Cutting	NNP
46545	3130	202	Department	Department	NNP
46545	3130	203	46	46	CD
46545	3130	204	Labor	Labor	NNP
46545	3130	205	--	--	:
46545	3130	206	Manufacturing	Manufacturing	NNP
46545	3130	207	Department	Department	NNP
46545	3130	208	47	47	CD
46545	3130	209	Inventory	Inventory	NNP
46545	3130	210	Adjustment	Adjustment	NNP
46545	3130	211	_	_	NNP
46545	3130	212	C	C	NNP
46545	3130	213	_	_	NNP
46545	3130	214	Saddlery	Saddlery	NNP
46545	3130	215	Department	Department	NNP
46545	3130	216	48	48	CD
46545	3130	217	Purchases	Purchases	NNPS
46545	3130	218	--	--	:
46545	3130	219	Leather	leather	NN
46545	3130	220	49	49	CD
46545	3130	221	Purchases	Purchases	NNPS
46545	3130	222	--	--	:
46545	3130	223	Hardware	hardware	NN
46545	3130	224	50	50	CD
46545	3130	225	Purchases	Purchases	NNPS
46545	3130	226	--	--	:
46545	3130	227	Supplies	supply	NNS
46545	3130	228	51	51	CD
46545	3130	229	In	in	IN
46545	3130	230	-	-	HYPH
46545	3130	231	Freight	Freight	NNP
46545	3130	232	52	52	CD
46545	3130	233	Labor	labor	NN
46545	3130	234	--	--	:
46545	3130	235	Cutting	Cutting	NNP
46545	3130	236	Department	Department	NNP
46545	3130	237	53	53	CD
46545	3130	238	Labor	Labor	NNP
46545	3130	239	--	--	:
46545	3130	240	Manufacturing	Manufacturing	NNP
46545	3130	241	Department	Department	NNP
46545	3130	242	54	54	CD
46545	3130	243	Inventory	Inventory	NNP
46545	3130	244	Adjustment	Adjustment	NNP
46545	3130	245	_	_	NNP
46545	3130	246	D	D	NNP
46545	3130	247	_	_	NNP
46545	3130	248	Manufacturing	Manufacturing	NNP
46545	3130	249	Expense	Expense	NNP
46545	3130	250	Adjustment	Adjustment	NNP
46545	3130	251	55	55	CD
46545	3130	252	Power	Power	NNP
46545	3130	253	,	,	,
46545	3130	254	Heat	Heat	NNP
46545	3130	255	and	and	CC
46545	3130	256	Light	Light	NNP
46545	3130	257	56	56	CD
46545	3130	258	Engine	Engine	NNP
46545	3130	259	Room	Room	NNP
46545	3130	260	Supplies	supply	VBZ
46545	3130	261	57	57	CD
46545	3130	262	Salaries	salary	NNS
46545	3130	263	--	--	:
46545	3130	264	Superintendent	Superintendent	NNP
46545	3130	265	and	and	CC
46545	3130	266	Factory	Factory	NNP
46545	3130	267	Clerks	clerk	VBZ
46545	3130	268	58	58	CD
46545	3130	269	Wages	Wages	NNPS
46545	3130	270	Engineers	Engineers	NNPS
46545	3130	271	and	and	CC
46545	3130	272	Miscellaneous	miscellaneous	JJ
46545	3130	273	59	59	CD
46545	3130	274	General	General	NNP
46545	3130	275	Factory	Factory	NNP
46545	3130	276	Expense	Expense	NNP
46545	3130	277	60	60	CD
46545	3130	278	Repairs	Repairs	NNPS
46545	3130	279	and	and	CC
46545	3130	280	Maintenance	maintenance	NN
46545	3130	281	--	--	:
46545	3130	282	Buildings	building	NNS
46545	3130	283	61	61	CD
46545	3130	284	Repairs	Repairs	NNPS
46545	3130	285	and	and	CC
46545	3130	286	Maintenance	Maintenance	NNP
46545	3130	287	--	--	:
46545	3130	288	Machinery	Machinery	NNP
46545	3130	289	62	62	CD
46545	3130	290	Repairs	Repairs	NNPS
46545	3130	291	and	and	CC
46545	3130	292	Maintenance	maintenance	NN
46545	3130	293	--	--	:
46545	3130	294	Tools	Tools	NNP
46545	3130	295	Trading	Trading	NNP
46545	3130	296	Accounts	Accounts	NNPS
46545	3130	297	_	_	NNP
46545	3130	298	E	E	NNP
46545	3130	299	_	_	NNP
46545	3130	300	Harness	Harness	NNP
46545	3130	301	Department	Department	NNP
46545	3130	302	63	63	CD
46545	3130	303	Sales	sale	NNS
46545	3130	304	64	64	CD
46545	3130	305	Returns	return	NNS
46545	3130	306	and	and	CC
46545	3130	307	Allowances	Allowances	NNPS
46545	3130	308	65	65	CD
46545	3130	309	Inventory	Inventory	NNP
46545	3130	310	Adjustment	Adjustment	NNP
46545	3130	311	_	_	NNP
46545	3130	312	F	F	NNP
46545	3130	313	_	_	NNP
46545	3130	314	Collar	Collar	NNP
46545	3130	315	Department	Department	NNP
46545	3130	316	66	66	CD
46545	3130	317	Sales	sale	NNS
46545	3130	318	67	67	CD
46545	3130	319	Returns	return	NNS
46545	3130	320	and	and	CC
46545	3130	321	Allowances	Allowances	NNPS
46545	3130	322	68	68	CD
46545	3130	323	Inventory	Inventory	NNP
46545	3130	324	Adjustment	Adjustment	NNP
46545	3130	325	_	_	NNP
46545	3130	326	G	G	NNP
46545	3130	327	_	_	NNP
46545	3130	328	Saddlery	Saddlery	NNP
46545	3130	329	Department	Department	NNP
46545	3130	330	69	69	CD
46545	3130	331	Sales	sale	NNS
46545	3130	332	70	70	CD
46545	3130	333	Returns	return	NNS
46545	3130	334	and	and	CC
46545	3130	335	Allowances	Allowances	NNPS
46545	3130	336	71	71	CD
46545	3130	337	Inventory	Inventory	NNP
46545	3130	338	Adjustment	Adjustment	NNP
46545	3130	339	_	_	NNP
46545	3130	340	H	H	NNP
46545	3130	341	_	_	NNP
46545	3130	342	Profit	Profit	NNP
46545	3130	343	and	and	CC
46545	3130	344	Loss	Loss	NNP
46545	3130	345	72	72	CD
46545	3130	346	Interest	interest	NN
46545	3130	347	Credits	credit	NNS
46545	3130	348	73	73	CD
46545	3130	349	Cash	cash	NN
46545	3130	350	Discount	discount	NN
46545	3130	351	Credits	credit	NNS
46545	3130	352	74	74	CD
46545	3130	353	Rent	Rent	NNP
46545	3130	354	Credits	credit	NNS
46545	3130	355	_	_	NNP
46545	3130	356	I	-PRON-	PRP
46545	3130	357	_	_	NNP
46545	3130	358	Administration	Administration	NNP
46545	3130	359	75	75	CD
46545	3130	360	Insurance	Insurance	NNP
46545	3130	361	and	and	CC
46545	3130	362	Taxes	taxis	NNS
46545	3130	363	76	76	CD
46545	3130	364	Salaries	Salaries	NNPS
46545	3130	365	--	--	:
46545	3130	366	Officers	officer	NNS
46545	3130	367	77	77	CD
46545	3130	368	Salaries	salary	NNS
46545	3130	369	--	--	:
46545	3130	370	Bookkeepers	Bookkeepers	NNPS
46545	3130	371	and	and	CC
46545	3130	372	Clerks	Clerks	NNP
46545	3130	373	78	78	NNP
46545	3130	374	Printing	Printing	NNP
46545	3130	375	and	and	CC
46545	3130	376	Stationery	Stationery	NNP
46545	3130	377	79	79	CD
46545	3130	378	Legal	Legal	NNP
46545	3130	379	Expenses	Expenses	NNPS
46545	3130	380	80	80	CD
46545	3130	381	Postage	Postage	NNP
46545	3130	382	,	,	,
46545	3130	383	Telegraph	Telegraph	NNP
46545	3130	384	and	and	CC
46545	3130	385	Telephone	Telephone	NNP
46545	3130	386	81	81	CD
46545	3130	387	Office	Office	NNP
46545	3130	388	Expenses	expense	NNS
46545	3130	389	82	82	CD
46545	3130	390	Traveling	travel	VBG
46545	3130	391	Expense	expense	NN
46545	3130	392	--	--	:
46545	3130	393	Officers	officer	NNS
46545	3130	394	83	83	CD
46545	3130	395	Misc	Misc	NNP
46545	3130	396	.	.	.
46545	3131	1	General	General	NNP
46545	3131	2	Expense	Expense	NNP
46545	3131	3	_	_	NNP
46545	3131	4	J	J	NNP
46545	3131	5	_	_	NNP
46545	3131	6	Sales	Sales	NNP
46545	3131	7	Expense	Expense	NNP
46545	3131	8	84	84	CD
46545	3131	9	Advertising	advertising	NN
46545	3131	10	85	85	CD
46545	3131	11	Salaries	Salaries	NNPS
46545	3131	12	--	--	:
46545	3131	13	Salesmen	Salesmen	NNP
46545	3131	14	86	86	CD
46545	3131	15	Commission	Commission	NNP
46545	3131	16	87	87	CD
46545	3131	17	Traveling	travel	VBG
46545	3131	18	Expense	Expense	NNP
46545	3131	19	--	--	:
46545	3131	20	Salesmen	Salesmen	NNP
46545	3131	21	88	88	CD
46545	3131	22	Trade	Trade	NNP
46545	3131	23	Show	Show	NNP
46545	3131	24	Expense	Expense	NNP
46545	3131	25	89	89	CD
46545	3131	26	Out	out	IN
46545	3131	27	-	-	HYPH
46545	3131	28	Freight	Freight	NNP
46545	3131	29	and	and	CC
46545	3131	30	Express	Express	NNP
46545	3131	31	_	_	NNP
46545	3131	32	K	K	NNP
46545	3131	33	_	_	NNP
46545	3131	34	Collecting	Collecting	NNP
46545	3131	35	90	90	CD
46545	3131	36	Collection	collection	NN
46545	3131	37	Fees	fee	NNS
46545	3131	38	91	91	CD
46545	3131	39	Cash	cash	NN
46545	3131	40	Discounts	discount	NNS
46545	3131	41	Allowed	Allowed	NNP
46545	3131	42	_	_	NNP
46545	3131	43	L	L	NNP
46545	3131	44	_	_	NNP
46545	3131	45	Delivery	Delivery	NNP
46545	3131	46	Expense	Expense	NNP
46545	3131	47	92	92	CD
46545	3131	48	Wages	wage	NNS
46545	3131	49	93	93	CD
46545	3131	50	Maintenance	Maintenance	NNP
46545	3131	51	Horses	Horses	NNPS
46545	3131	52	and	and	CC
46545	3131	53	Wagons	wagon	NNS
46545	3131	54	94	94	CD
46545	3131	55	Maintenance	Maintenance	NNP
46545	3131	56	Motor	Motor	NNP
46545	3131	57	Trucks	Trucks	NNPS
46545	3131	58	_	_	NNP
46545	3131	59	M	M	NNP
46545	3131	60	_	_	NNP
46545	3131	61	Depreciation	Depreciation	NNP
46545	3131	62	Adjustment	Adjustment	NNP
46545	3131	63	95	95	CD
46545	3131	64	Buildings	building	NNS
46545	3131	65	96	96	CD
46545	3131	66	Machinery	machinery	NN
46545	3131	67	97	97	CD
46545	3131	68	Tools	tool	NNS
46545	3131	69	and	and	CC
46545	3131	70	Fixtures	fixture	VBZ
46545	3131	71	98	98	CD
46545	3131	72	Bad	Bad	NNP
46545	3131	73	Debts	Debts	NNP
46545	3131	74	=	=	SYM
46545	3131	75	25	25	CD
46545	3131	76	.	.	.
46545	3132	1	Chart	Chart	NNP
46545	3132	2	Explained.=	Explained.=	NNP
46545	3132	3	The	the	DT
46545	3132	4	following	follow	VBG
46545	3132	5	explanations	explanation	NNS
46545	3132	6	will	will	MD
46545	3132	7	give	give	VB
46545	3132	8	the	the	DT
46545	3132	9	student	student	NN
46545	3132	10	a	a	DT
46545	3132	11	working	work	VBG
46545	3132	12	knowledge	knowledge	NN
46545	3132	13	of	of	IN
46545	3132	14	the	the	DT
46545	3132	15	operation	operation	NN
46545	3132	16	of	of	IN
46545	3132	17	these	these	DT
46545	3132	18	accounts	account	NNS
46545	3132	19	.	.	.
46545	3133	1	Accounts	account	NNS
46545	3133	2	,	,	,
46545	3133	3	1	1	CD
46545	3133	4	to	to	IN
46545	3133	5	33	33	CD
46545	3133	6	,	,	,
46545	3133	7	inclusive	inclusive	JJ
46545	3133	8	,	,	,
46545	3133	9	comprising	comprise	VBG
46545	3133	10	assets	asset	NNS
46545	3133	11	and	and	CC
46545	3133	12	liabilities	liability	NNS
46545	3133	13	,	,	,
46545	3133	14	are	be	VBP
46545	3133	15	omitted	omit	VBN
46545	3133	16	,	,	,
46545	3133	17	as	as	IN
46545	3133	18	no	no	DT
46545	3133	19	instructions	instruction	NNS
46545	3133	20	will	will	MD
46545	3133	21	be	be	VB
46545	3133	22	required	require	VBN
46545	3133	23	for	for	IN
46545	3133	24	keeping	keep	VBG
46545	3133	25	these	these	DT
46545	3133	26	accounts	account	NNS
46545	3133	27	.	.	.
46545	3134	1	All	all	DT
46545	3134	2	accounts	account	NNS
46545	3134	3	are	be	VBP
46545	3134	4	referred	refer	VBN
46545	3134	5	to	to	IN
46545	3134	6	by	by	IN
46545	3134	7	number	number	NN
46545	3134	8	.	.	.
46545	3135	1	34	34	CD
46545	3135	2	.	.	.
46545	3136	1	_	_	NNP
46545	3136	2	Purchases	Purchases	NNP
46545	3136	3	--	--	:
46545	3136	4	Leather	Leather	NNP
46545	3136	5	.	.	.
46545	3136	6	_	_	NNP
46545	3136	7	Charged	charge	VBN
46545	3136	8	with	with	IN
46545	3136	9	all	all	DT
46545	3136	10	purchases	purchase	NNS
46545	3136	11	of	of	IN
46545	3136	12	leather	leather	NN
46545	3136	13	for	for	IN
46545	3136	14	use	use	NN
46545	3136	15	in	in	IN
46545	3136	16	harness	harness	NNP
46545	3136	17	department	department	NN
46545	3136	18	.	.	.
46545	3137	1	Credited	credit	VBN
46545	3137	2	with	with	IN
46545	3137	3	all	all	DT
46545	3137	4	leather	leather	NN
46545	3137	5	transferred	transfer	VBN
46545	3137	6	to	to	IN
46545	3137	7	other	other	JJ
46545	3137	8	departments	department	NNS
46545	3137	9	.	.	.
46545	3138	1	35	35	CD
46545	3138	2	.	.	.
46545	3139	1	_	_	NNP
46545	3139	2	Purchases	Purchases	NNP
46545	3139	3	--	--	:
46545	3139	4	Hardware	Hardware	NNP
46545	3139	5	.	.	.
46545	3139	6	_	_	NNP
46545	3139	7	Charged	charge	VBN
46545	3139	8	with	with	IN
46545	3139	9	all	all	DT
46545	3139	10	purchases	purchase	NNS
46545	3139	11	of	of	IN
46545	3139	12	hardware	hardware	NN
46545	3139	13	for	for	IN
46545	3139	14	use	use	NN
46545	3139	15	in	in	IN
46545	3139	16	harness	harness	NNP
46545	3139	17	department	department	NN
46545	3139	18	.	.	.
46545	3140	1	Credited	credit	VBN
46545	3140	2	with	with	IN
46545	3140	3	all	all	DT
46545	3140	4	hardware	hardware	NN
46545	3140	5	transferred	transfer	VBN
46545	3140	6	to	to	IN
46545	3140	7	other	other	JJ
46545	3140	8	departments	department	NNS
46545	3140	9	,	,	,
46545	3140	10	36	36	CD
46545	3140	11	.	.	.
46545	3141	1	_	_	NNP
46545	3141	2	Purchases	Purchases	NNPS
46545	3141	3	--	--	:
46545	3141	4	Supplies	supply	NNS
46545	3141	5	.	.	.
46545	3141	6	_	_	NNP
46545	3141	7	Charged	charge	VBN
46545	3141	8	with	with	IN
46545	3141	9	all	all	DT
46545	3141	10	purchases	purchase	NNS
46545	3141	11	of	of	IN
46545	3141	12	supplies	supply	NNS
46545	3141	13	and	and	CC
46545	3141	14	materials	material	NNS
46545	3141	15	,	,	,
46545	3141	16	other	other	JJ
46545	3141	17	than	than	IN
46545	3141	18	leather	leather	NN
46545	3141	19	and	and	CC
46545	3141	20	hardware	hardware	NN
46545	3141	21	,	,	,
46545	3141	22	for	for	IN
46545	3141	23	use	use	NN
46545	3141	24	in	in	IN
46545	3141	25	harness	harness	NNP
46545	3141	26	department	department	NN
46545	3141	27	.	.	.
46545	3142	1	Credited	credit	VBN
46545	3142	2	with	with	IN
46545	3142	3	all	all	DT
46545	3142	4	transfers	transfer	NNS
46545	3142	5	to	to	IN
46545	3142	6	other	other	JJ
46545	3142	7	departments	department	NNS
46545	3142	8	.	.	.
46545	3143	1	37	37	CD
46545	3143	2	.	.	.
46545	3144	1	_	_	NNP
46545	3144	2	In	In	NNP
46545	3144	3	-	-	HYPH
46545	3144	4	Freight	Freight	NNP
46545	3144	5	.	.	.
46545	3144	6	_	_	NNP
46545	3144	7	Charged	charge	VBN
46545	3144	8	with	with	IN
46545	3144	9	the	the	DT
46545	3144	10	cost	cost	NN
46545	3144	11	of	of	IN
46545	3144	12	freight	freight	NN
46545	3144	13	and	and	CC
46545	3144	14	cartage	cartage	NN
46545	3144	15	on	on	IN
46545	3144	16	all	all	DT
46545	3144	17	purchases	purchase	NNS
46545	3144	18	for	for	IN
46545	3144	19	the	the	DT
46545	3144	20	harness	harness	NNP
46545	3144	21	department	department	NNP
46545	3144	22	.	.	.
46545	3145	1	Totals	total	NNS
46545	3145	2	pro	pro	JJ
46545	3145	3	-	-	JJ
46545	3145	4	rated	rate	VBN
46545	3145	5	to	to	IN
46545	3145	6	department	department	NN
46545	3145	7	purchase	purchase	NN
46545	3145	8	accounts	account	NNS
46545	3145	9	at	at	IN
46545	3145	10	the	the	DT
46545	3145	11	end	end	NN
46545	3145	12	of	of	IN
46545	3145	13	each	each	DT
46545	3145	14	month	month	NN
46545	3145	15	.	.	.
46545	3146	1	38	38	CD
46545	3146	2	.	.	.
46545	3147	1	_	_	NNP
46545	3147	2	Labor	Labor	NNP
46545	3147	3	--	--	:
46545	3147	4	Cutting	Cutting	NNP
46545	3147	5	Department	Department	NNP
46545	3147	6	.	.	.
46545	3147	7	_	_	NNP
46545	3147	8	Charged	charge	VBN
46545	3147	9	with	with	IN
46545	3147	10	the	the	DT
46545	3147	11	wages	wage	NNS
46545	3147	12	of	of	IN
46545	3147	13	all	all	DT
46545	3147	14	men	man	NNS
46545	3147	15	employed	employ	VBN
46545	3147	16	in	in	IN
46545	3147	17	cutting	cut	VBG
46545	3147	18	department	department	NN
46545	3147	19	,	,	,
46545	3147	20	including	include	VBG
46545	3147	21	foreman	foreman	NN
46545	3147	22	.	.	.
46545	3148	1	39	39	CD
46545	3148	2	.	.	.
46545	3149	1	_	_	NNP
46545	3149	2	Labor	Labor	NNP
46545	3149	3	--	--	:
46545	3149	4	Manufacturing	Manufacturing	NNP
46545	3149	5	Department	Department	NNP
46545	3149	6	.	.	.
46545	3149	7	_	_	NNP
46545	3149	8	Charged	charge	VBN
46545	3149	9	with	with	IN
46545	3149	10	the	the	DT
46545	3149	11	wages	wage	NNS
46545	3149	12	of	of	IN
46545	3149	13	all	all	DT
46545	3149	14	harness	harness	JJ
46545	3149	15	makers	maker	NNS
46545	3149	16	,	,	,
46545	3149	17	and	and	CC
46545	3149	18	others	other	NNS
46545	3149	19	employed	employ	VBN
46545	3149	20	in	in	IN
46545	3149	21	the	the	DT
46545	3149	22	harness	harness	NNP
46545	3149	23	manufacturing	manufacturing	NN
46545	3149	24	department	department	NNP
46545	3149	25	.	.	.
46545	3150	1	40	40	CD
46545	3150	2	.	.	.
46545	3151	1	_	_	NNP
46545	3151	2	Inventory	Inventory	NNP
46545	3151	3	Adjustment	Adjustment	NNP
46545	3151	4	.	.	.
46545	3151	5	_	_	NNP
46545	3151	6	An	an	DT
46545	3151	7	account	account	NN
46545	3151	8	used	use	VBN
46545	3151	9	for	for	IN
46545	3151	10	the	the	DT
46545	3151	11	temporary	temporary	JJ
46545	3151	12	adjustment	adjustment	NN
46545	3151	13	of	of	IN
46545	3151	14	inventories	inventory	NNS
46545	3151	15	for	for	IN
46545	3151	16	the	the	DT
46545	3151	17	purpose	purpose	NN
46545	3151	18	of	of	IN
46545	3151	19	obtaining	obtain	VBG
46545	3151	20	monthly	monthly	JJ
46545	3151	21	balances	balance	NNS
46545	3151	22	.	.	.
46545	3152	1	At	at	IN
46545	3152	2	the	the	DT
46545	3152	3	end	end	NN
46545	3152	4	of	of	IN
46545	3152	5	the	the	DT
46545	3152	6	fiscal	fiscal	JJ
46545	3152	7	period	period	NN
46545	3152	8	,	,	,
46545	3152	9	or	or	CC
46545	3152	10	whenever	whenever	WRB
46545	3152	11	the	the	DT
46545	3152	12	books	book	NNS
46545	3152	13	are	be	VBP
46545	3152	14	closed	close	VBN
46545	3152	15	,	,	,
46545	3152	16	the	the	DT
46545	3152	17	balance	balance	NN
46545	3152	18	of	of	IN
46545	3152	19	this	this	DT
46545	3152	20	account	account	NN
46545	3152	21	is	be	VBZ
46545	3152	22	transferred	transfer	VBN
46545	3152	23	to	to	IN
46545	3152	24	inventory	inventory	NN
46545	3152	25	accounts	account	NNS
46545	3152	26	.	.	.
46545	3153	1	Accounts	account	NNS
46545	3153	2	34	34	CD
46545	3153	3	to	to	TO
46545	3153	4	40	40	CD
46545	3153	5	,	,	,
46545	3153	6	inclusive	inclusive	JJ
46545	3153	7	,	,	,
46545	3153	8	are	be	VBP
46545	3153	9	finally	finally	RB
46545	3153	10	closed	close	VBN
46545	3153	11	into	into	IN
46545	3153	12	a	a	DT
46545	3153	13	harness	harness	JJ
46545	3153	14	manufacturing	manufacturing	NN
46545	3153	15	account	account	NN
46545	3153	16	.	.	.
46545	3154	1	The	the	DT
46545	3154	2	same	same	JJ
46545	3154	3	instructions	instruction	NNS
46545	3154	4	apply	apply	VBP
46545	3154	5	to	to	IN
46545	3154	6	accounts	account	NNS
46545	3154	7	41	41	CD
46545	3154	8	to	to	IN
46545	3154	9	47	47	CD
46545	3154	10	,	,	,
46545	3154	11	inclusive	inclusive	JJ
46545	3154	12	,	,	,
46545	3154	13	in	in	IN
46545	3154	14	respect	respect	NN
46545	3154	15	to	to	IN
46545	3154	16	the	the	DT
46545	3154	17	collar	collar	NN
46545	3154	18	department	department	NN
46545	3154	19	,	,	,
46545	3154	20	and	and	CC
46545	3154	21	to	to	IN
46545	3154	22	accounts	account	NNS
46545	3154	23	48	48	CD
46545	3154	24	to	to	TO
46545	3154	25	54	54	CD
46545	3154	26	,	,	,
46545	3154	27	inclusive	inclusive	JJ
46545	3154	28	,	,	,
46545	3154	29	in	in	IN
46545	3154	30	respect	respect	NN
46545	3154	31	to	to	IN
46545	3154	32	the	the	DT
46545	3154	33	saddlery	saddlery	NNP
46545	3154	34	department	department	NN
46545	3154	35	.	.	.
46545	3155	1	55	55	CD
46545	3155	2	.	.	.
46545	3156	1	_	_	NNP
46545	3156	2	Power	Power	NNP
46545	3156	3	,	,	,
46545	3156	4	Heat	Heat	NNP
46545	3156	5	and	and	CC
46545	3156	6	Light	Light	NNP
46545	3156	7	.	.	.
46545	3156	8	_	_	NNP
46545	3156	9	Charged	charge	VBN
46545	3156	10	with	with	IN
46545	3156	11	all	all	DT
46545	3156	12	fuel	fuel	NN
46545	3156	13	and	and	CC
46545	3156	14	electric	electric	JJ
46545	3156	15	power	power	NN
46545	3156	16	,	,	,
46545	3156	17	consumed	consume	VBN
46545	3156	18	for	for	IN
46545	3156	19	power	power	NN
46545	3156	20	,	,	,
46545	3156	21	heat	heat	NN
46545	3156	22	and	and	CC
46545	3156	23	light	light	NN
46545	3156	24	.	.	.
46545	3157	1	56	56	CD
46545	3157	2	.	.	.
46545	3158	1	_	_	NNP
46545	3158	2	Engine	Engine	NNP
46545	3158	3	Room	Room	NNP
46545	3158	4	Supplies	Supplies	NNP
46545	3158	5	.	.	.
46545	3158	6	_	_	NNP
46545	3158	7	Charged	charge	VBN
46545	3158	8	with	with	IN
46545	3158	9	all	all	DT
46545	3158	10	oils	oil	NNS
46545	3158	11	,	,	,
46545	3158	12	waste	waste	NN
46545	3158	13	and	and	CC
46545	3158	14	other	other	JJ
46545	3158	15	supplies	supply	NNS
46545	3158	16	,	,	,
46545	3158	17	used	use	VBN
46545	3158	18	in	in	IN
46545	3158	19	the	the	DT
46545	3158	20	engine	engine	NN
46545	3158	21	room	room	NN
46545	3158	22	.	.	.
46545	3159	1	57	57	CD
46545	3159	2	.	.	.
46545	3160	1	_	_	NNP
46545	3160	2	Salaries	Salaries	NNPS
46545	3160	3	--	--	:
46545	3160	4	Superintendents	Superintendents	NNPS
46545	3160	5	and	and	CC
46545	3160	6	Factory	Factory	NNP
46545	3160	7	Clerks	Clerks	NNPS
46545	3160	8	.	.	.
46545	3160	9	_	_	NNP
46545	3160	10	Charged	charge	VBN
46545	3160	11	with	with	IN
46545	3160	12	salaries	salary	NNS
46545	3160	13	of	of	IN
46545	3160	14	general	general	JJ
46545	3160	15	superintendent	superintendent	NN
46545	3160	16	,	,	,
46545	3160	17	superintendent	superintendent	NNP
46545	3160	18	's	's	POS
46545	3160	19	clerk	clerk	NN
46545	3160	20	and	and	CC
46545	3160	21	all	all	DT
46545	3160	22	clerks	clerk	NNS
46545	3160	23	employed	employ	VBN
46545	3160	24	exclusively	exclusively	RB
46545	3160	25	in	in	IN
46545	3160	26	the	the	DT
46545	3160	27	factory	factory	NN
46545	3160	28	,	,	,
46545	3160	29	as	as	IN
46545	3160	30	time	time	NN
46545	3160	31	keepers	keeper	NNS
46545	3160	32	and	and	CC
46545	3160	33	clerks	clerk	NNS
46545	3160	34	.	.	.
46545	3161	1	58	58	CD
46545	3161	2	.	.	.
46545	3162	1	_	_	NNP
46545	3162	2	Wages	Wages	NNPS
46545	3162	3	--	--	:
46545	3162	4	Engineers	Engineers	NNPS
46545	3162	5	and	and	CC
46545	3162	6	Miscellaneous	miscellaneous	JJ
46545	3162	7	.	.	.
46545	3162	8	_	_	NNP
46545	3162	9	Charged	charge	VBN
46545	3162	10	with	with	IN
46545	3162	11	wages	wage	NNS
46545	3162	12	of	of	IN
46545	3162	13	engineer	engineer	NN
46545	3162	14	and	and	CC
46545	3162	15	assistants	assistant	NNS
46545	3162	16	,	,	,
46545	3162	17	wages	wage	NNS
46545	3162	18	of	of	IN
46545	3162	19	shipping	shipping	NN
46545	3162	20	clerk	clerk	NN
46545	3162	21	and	and	CC
46545	3162	22	assistants	assistant	NNS
46545	3162	23	,	,	,
46545	3162	24	wages	wage	NNS
46545	3162	25	of	of	IN
46545	3162	26	receiving	receiving	NN
46545	3162	27	and	and	CC
46545	3162	28	stock	stock	NN
46545	3162	29	clerks	clerk	NNS
46545	3162	30	,	,	,
46545	3162	31	wages	wage	NNS
46545	3162	32	of	of	IN
46545	3162	33	all	all	DT
46545	3162	34	general	general	JJ
46545	3162	35	laborers	laborer	NNS
46545	3162	36	whose	whose	WP$
46545	3162	37	time	time	NN
46545	3162	38	is	be	VBZ
46545	3162	39	not	not	RB
46545	3162	40	chargeable	chargeable	JJ
46545	3162	41	to	to	IN
46545	3162	42	a	a	DT
46545	3162	43	specific	specific	JJ
46545	3162	44	department	department	NN
46545	3162	45	.	.	.
46545	3163	1	59	59	CD
46545	3163	2	.	.	.
46545	3164	1	_	_	NNP
46545	3164	2	General	General	NNP
46545	3164	3	Factory	Factory	NNP
46545	3164	4	Expense	Expense	NNP
46545	3164	5	.	.	.
46545	3164	6	_	_	NNP
46545	3164	7	Charged	charge	VBN
46545	3164	8	with	with	IN
46545	3164	9	all	all	DT
46545	3164	10	miscellaneous	miscellaneous	JJ
46545	3164	11	items	item	NNS
46545	3164	12	of	of	IN
46545	3164	13	factory	factory	NN
46545	3164	14	expense	expense	NN
46545	3164	15	not	not	RB
46545	3164	16	provided	provide	VBN
46545	3164	17	for	for	IN
46545	3164	18	in	in	IN
46545	3164	19	other	other	JJ
46545	3164	20	accounts	account	NNS
46545	3164	21	.	.	.
46545	3165	1	60	60	CD
46545	3165	2	.	.	.
46545	3166	1	_	_	NNP
46545	3166	2	Repairs	Repairs	NNPS
46545	3166	3	and	and	CC
46545	3166	4	Maintenance	Maintenance	NNP
46545	3166	5	--	--	:
46545	3166	6	Buildings	building	NNS
46545	3166	7	.	.	.
46545	3166	8	_	_	NNP
46545	3166	9	Charged	charge	VBN
46545	3166	10	with	with	IN
46545	3166	11	all	all	DT
46545	3166	12	material	material	NN
46545	3166	13	and	and	CC
46545	3166	14	labor	labor	NN
46545	3166	15	consumed	consume	VBN
46545	3166	16	in	in	IN
46545	3166	17	the	the	DT
46545	3166	18	repairs	repair	NNS
46545	3166	19	and	and	CC
46545	3166	20	maintenance	maintenance	NN
46545	3166	21	of	of	IN
46545	3166	22	buildings	building	NNS
46545	3166	23	.	.	.
46545	3167	1	61	61	CD
46545	3167	2	.	.	.
46545	3168	1	_	_	NNP
46545	3168	2	Repairs	Repairs	NNPS
46545	3168	3	and	and	CC
46545	3168	4	Maintenance	Maintenance	NNP
46545	3168	5	--	--	:
46545	3168	6	Machinery	Machinery	NNP
46545	3168	7	.	.	.
46545	3168	8	_	_	NNP
46545	3168	9	Charged	charge	VBN
46545	3168	10	with	with	IN
46545	3168	11	same	same	JJ
46545	3168	12	items	item	NNS
46545	3168	13	as	as	IN
46545	3168	14	No	no	UH
46545	3168	15	.	.	.
46545	3169	1	60	60	CD
46545	3169	2	,	,	,
46545	3169	3	as	as	IN
46545	3169	4	applied	apply	VBN
46545	3169	5	to	to	IN
46545	3169	6	machinery	machinery	NN
46545	3169	7	.	.	.
46545	3170	1	62	62	CD
46545	3170	2	.	.	.
46545	3171	1	_	_	NNP
46545	3171	2	Repairs	Repairs	NNPS
46545	3171	3	and	and	CC
46545	3171	4	Maintenance	Maintenance	NNP
46545	3171	5	--	--	:
46545	3171	6	Tools	Tools	NNP
46545	3171	7	.	.	.
46545	3171	8	_	_	NNP
46545	3171	9	Same	Same	NNP
46545	3171	10	as	as	IN
46545	3171	11	No	no	UH
46545	3171	12	.	.	.
46545	3172	1	61	61	CD
46545	3172	2	,	,	,
46545	3172	3	applied	apply	VBN
46545	3172	4	to	to	IN
46545	3172	5	tools	tool	NNS
46545	3172	6	.	.	.
46545	3173	1	Accounts	account	NNS
46545	3173	2	55	55	CD
46545	3173	3	to	to	TO
46545	3173	4	62	62	CD
46545	3173	5	,	,	,
46545	3173	6	inclusive	inclusive	JJ
46545	3173	7	,	,	,
46545	3173	8	are	be	VBP
46545	3173	9	closed	close	VBN
46545	3173	10	into	into	IN
46545	3173	11	a	a	DT
46545	3173	12	manufacturing	manufacture	VBG
46545	3173	13	expense	expense	NN
46545	3173	14	adjustment	adjustment	NN
46545	3173	15	account	account	NN
46545	3173	16	,	,	,
46545	3173	17	monthly	monthly	RB
46545	3173	18	.	.	.
46545	3174	1	This	this	DT
46545	3174	2	account	account	NN
46545	3174	3	is	be	VBZ
46545	3174	4	credited	credit	VBN
46545	3174	5	with	with	IN
46545	3174	6	expense	expense	NN
46545	3174	7	charged	charge	VBN
46545	3174	8	to	to	IN
46545	3174	9	each	each	DT
46545	3174	10	departmental	departmental	JJ
46545	3174	11	manufacturing	manufacturing	NN
46545	3174	12	account	account	NN
46545	3174	13	,	,	,
46545	3174	14	the	the	DT
46545	3174	15	distribution	distribution	NN
46545	3174	16	being	be	VBG
46545	3174	17	made	make	VBN
46545	3174	18	on	on	IN
46545	3174	19	a	a	DT
46545	3174	20	percentage	percentage	NN
46545	3174	21	basis	basis	NN
46545	3174	22	.	.	.
46545	3175	1	63	63	CD
46545	3175	2	.	.	.
46545	3176	1	_	_	NNP
46545	3176	2	Sales	Sales	NNPS
46545	3176	3	--	--	:
46545	3176	4	Harness	Harness	NNP
46545	3176	5	Department	Department	NNP
46545	3176	6	.	.	.
46545	3176	7	_	_	NNP
46545	3176	8	Credited	Credited	NNP
46545	3176	9	with	with	IN
46545	3176	10	the	the	DT
46545	3176	11	amount	amount	NN
46545	3176	12	of	of	IN
46545	3176	13	all	all	DT
46545	3176	14	sales	sale	NNS
46545	3176	15	in	in	IN
46545	3176	16	the	the	DT
46545	3176	17	harness	harness	NNP
46545	3176	18	department	department	NNP
46545	3176	19	.	.	.
46545	3177	1	64	64	CD
46545	3177	2	.	.	.
46545	3178	1	_	_	NNP
46545	3178	2	Returns	Returns	NNPS
46545	3178	3	and	and	CC
46545	3178	4	Allowances	Allowances	NNPS
46545	3178	5	.	.	.
46545	3178	6	_	_	NNP
46545	3178	7	Charged	charge	VBN
46545	3178	8	with	with	IN
46545	3178	9	all	all	DT
46545	3178	10	returns	return	NNS
46545	3178	11	and	and	CC
46545	3178	12	allowances	allowance	NNS
46545	3178	13	on	on	IN
46545	3178	14	account	account	NN
46545	3178	15	of	of	IN
46545	3178	16	harness	harness	NN
46545	3178	17	sales	sale	NNS
46545	3178	18	,	,	,
46545	3178	19	except	except	IN
46545	3178	20	cash	cash	NN
46545	3178	21	discount	discount	NN
46545	3178	22	.	.	.
46545	3179	1	65	65	CD
46545	3179	2	.	.	.
46545	3180	1	_	_	NNP
46545	3180	2	Inventory	Inventory	NNP
46545	3180	3	Adjustment	Adjustment	NNP
46545	3180	4	.	.	.
46545	3180	5	_	_	NNP
46545	3180	6	An	an	DT
46545	3180	7	account	account	NN
46545	3180	8	used	use	VBN
46545	3180	9	for	for	IN
46545	3180	10	the	the	DT
46545	3180	11	temporary	temporary	JJ
46545	3180	12	adjustment	adjustment	NN
46545	3180	13	of	of	IN
46545	3180	14	inventories	inventory	NNS
46545	3180	15	of	of	IN
46545	3180	16	finished	finished	JJ
46545	3180	17	stock	stock	NN
46545	3180	18	,	,	,
46545	3180	19	for	for	IN
46545	3180	20	the	the	DT
46545	3180	21	purpose	purpose	NN
46545	3180	22	of	of	IN
46545	3180	23	obtaining	obtain	VBG
46545	3180	24	monthly	monthly	JJ
46545	3180	25	statements	statement	NNS
46545	3180	26	of	of	IN
46545	3180	27	gross	gross	JJ
46545	3180	28	profits	profit	NNS
46545	3180	29	.	.	.
46545	3181	1	At	at	IN
46545	3181	2	the	the	DT
46545	3181	3	end	end	NN
46545	3181	4	of	of	IN
46545	3181	5	the	the	DT
46545	3181	6	fiscal	fiscal	JJ
46545	3181	7	year	year	NN
46545	3181	8	,	,	,
46545	3181	9	the	the	DT
46545	3181	10	balance	balance	NN
46545	3181	11	of	of	IN
46545	3181	12	the	the	DT
46545	3181	13	account	account	NN
46545	3181	14	is	be	VBZ
46545	3181	15	transferred	transfer	VBN
46545	3181	16	to	to	IN
46545	3181	17	inventory	inventory	NN
46545	3181	18	of	of	IN
46545	3181	19	finished	finished	JJ
46545	3181	20	goods	good	NNS
46545	3181	21	account	account	NN
46545	3181	22	,	,	,
46545	3181	23	through	through	IN
46545	3181	24	the	the	DT
46545	3181	25	trading	trading	NN
46545	3181	26	account	account	NN
46545	3181	27	.	.	.
46545	3182	1	Accounts	account	NNS
46545	3182	2	63	63	CD
46545	3182	3	to	to	TO
46545	3182	4	65	65	CD
46545	3182	5	,	,	,
46545	3182	6	inclusive	inclusive	JJ
46545	3182	7	,	,	,
46545	3182	8	are	be	VBP
46545	3182	9	closed	close	VBN
46545	3182	10	into	into	IN
46545	3182	11	a	a	DT
46545	3182	12	harness	harness	JJ
46545	3182	13	trading	trading	NN
46545	3182	14	account	account	NN
46545	3182	15	,	,	,
46545	3182	16	at	at	IN
46545	3182	17	the	the	DT
46545	3182	18	end	end	NN
46545	3182	19	of	of	IN
46545	3182	20	the	the	DT
46545	3182	21	fiscal	fiscal	JJ
46545	3182	22	year	year	NN
46545	3182	23	.	.	.
46545	3183	1	For	for	IN
46545	3183	2	purposes	purpose	NNS
46545	3183	3	of	of	IN
46545	3183	4	comparison	comparison	NN
46545	3183	5	,	,	,
46545	3183	6	monthly	monthly	JJ
46545	3183	7	trading	trading	NN
46545	3183	8	statements	statement	NNS
46545	3183	9	are	be	VBP
46545	3183	10	made	make	VBN
46545	3183	11	,	,	,
46545	3183	12	leaving	leave	VBG
46545	3183	13	these	these	DT
46545	3183	14	accounts	account	NNS
46545	3183	15	undisturbed	undisturbed	JJ
46545	3183	16	until	until	IN
46545	3183	17	the	the	DT
46545	3183	18	end	end	NN
46545	3183	19	of	of	IN
46545	3183	20	the	the	DT
46545	3183	21	year	year	NN
46545	3183	22	.	.	.
46545	3184	1	Accounts	account	NNS
46545	3184	2	66	66	CD
46545	3184	3	to	to	IN
46545	3184	4	68	68	CD
46545	3184	5	,	,	,
46545	3184	6	inclusive	inclusive	JJ
46545	3184	7	,	,	,
46545	3184	8	and	and	CC
46545	3184	9	69	69	CD
46545	3184	10	to	to	TO
46545	3184	11	71	71	CD
46545	3184	12	,	,	,
46545	3184	13	inclusive	inclusive	JJ
46545	3184	14	,	,	,
46545	3184	15	are	be	VBP
46545	3184	16	handled	handle	VBN
46545	3184	17	exactly	exactly	RB
46545	3184	18	the	the	DT
46545	3184	19	same	same	JJ
46545	3184	20	manner	manner	NN
46545	3184	21	,	,	,
46545	3184	22	in	in	IN
46545	3184	23	relation	relation	NN
46545	3184	24	to	to	IN
46545	3184	25	the	the	DT
46545	3184	26	collar	collar	NN
46545	3184	27	and	and	CC
46545	3184	28	saddlery	saddlery	NN
46545	3184	29	departments	department	NNS
46545	3184	30	.	.	.
46545	3185	1	72	72	CD
46545	3185	2	.	.	.
46545	3186	1	_	_	NNP
46545	3186	2	Interest	Interest	NNP
46545	3186	3	Credits	Credits	NNP
46545	3186	4	.	.	.
46545	3186	5	_	_	NNP
46545	3186	6	Credited	credit	VBN
46545	3186	7	with	with	IN
46545	3186	8	all	all	DT
46545	3186	9	interest	interest	NN
46545	3186	10	collected	collect	VBN
46545	3186	11	on	on	IN
46545	3186	12	past	past	JJ
46545	3186	13	due	due	JJ
46545	3186	14	accounts	account	NNS
46545	3186	15	,	,	,
46545	3186	16	or	or	CC
46545	3186	17	received	receive	VBN
46545	3186	18	on	on	IN
46545	3186	19	outside	outside	JJ
46545	3186	20	investments	investment	NNS
46545	3186	21	.	.	.
46545	3187	1	73	73	CD
46545	3187	2	.	.	.
46545	3188	1	_	_	NNP
46545	3188	2	Cash	Cash	NNP
46545	3188	3	Discount	Discount	NNP
46545	3188	4	Credits	Credits	NNPS
46545	3188	5	.	.	.
46545	3188	6	_	_	NNP
46545	3188	7	Credited	credit	VBN
46545	3188	8	with	with	IN
46545	3188	9	all	all	DT
46545	3188	10	discounts	discount	NNS
46545	3188	11	earned	earn	VBN
46545	3188	12	by	by	IN
46545	3188	13	the	the	DT
46545	3188	14	prepayment	prepayment	NN
46545	3188	15	of	of	IN
46545	3188	16	bills	bill	NNS
46545	3188	17	.	.	.
46545	3189	1	74	74	CD
46545	3189	2	.	.	.
46545	3190	1	_	_	NNP
46545	3190	2	Rent	Rent	NNP
46545	3190	3	Credits	Credits	NNP
46545	3190	4	.	.	.
46545	3190	5	_	_	NNP
46545	3190	6	Credited	credit	VBN
46545	3190	7	with	with	IN
46545	3190	8	all	all	DT
46545	3190	9	amounts	amount	NNS
46545	3190	10	received	receive	VBN
46545	3190	11	from	from	IN
46545	3190	12	rentals	rental	NNS
46545	3190	13	of	of	IN
46545	3190	14	property	property	NN
46545	3190	15	owned	own	VBN
46545	3190	16	by	by	IN
46545	3190	17	the	the	DT
46545	3190	18	company	company	NN
46545	3190	19	,	,	,
46545	3190	20	or	or	CC
46545	3190	21	as	as	IN
46545	3190	22	a	a	DT
46545	3190	23	result	result	NN
46545	3190	24	of	of	IN
46545	3190	25	subletting	sublet	VBG
46545	3190	26	leased	lease	VBN
46545	3190	27	property	property	NN
46545	3190	28	.	.	.
46545	3191	1	75	75	CD
46545	3191	2	.	.	.
46545	3192	1	_	_	NNP
46545	3192	2	Insurance	Insurance	NNP
46545	3192	3	and	and	CC
46545	3192	4	Taxes	Taxes	NNP
46545	3192	5	.	.	.
46545	3192	6	_	_	NNP
46545	3192	7	Charged	charge	VBN
46545	3192	8	with	with	IN
46545	3192	9	all	all	DT
46545	3192	10	sums	sum	NNS
46545	3192	11	paid	pay	VBN
46545	3192	12	for	for	IN
46545	3192	13	fire	fire	NN
46545	3192	14	,	,	,
46545	3192	15	liability	liability	NN
46545	3192	16	or	or	CC
46545	3192	17	other	other	JJ
46545	3192	18	insurance	insurance	NN
46545	3192	19	,	,	,
46545	3192	20	state	state	NN
46545	3192	21	and	and	CC
46545	3192	22	municipal	municipal	JJ
46545	3192	23	taxes	taxis	NNS
46545	3192	24	,	,	,
46545	3192	25	and	and	CC
46545	3192	26	license	license	NN
46545	3192	27	fees	fee	NNS
46545	3192	28	.	.	.
46545	3193	1	76	76	CD
46545	3193	2	.	.	.
46545	3194	1	_	_	NNP
46545	3194	2	Salaries	Salaries	NNPS
46545	3194	3	--	--	:
46545	3194	4	Officers	officer	NNS
46545	3194	5	.	.	.
46545	3194	6	_	_	NNP
46545	3194	7	Charged	charge	VBN
46545	3194	8	with	with	IN
46545	3194	9	the	the	DT
46545	3194	10	salaries	salary	NNS
46545	3194	11	of	of	IN
46545	3194	12	all	all	DT
46545	3194	13	administrative	administrative	JJ
46545	3194	14	officers	officer	NNS
46545	3194	15	,	,	,
46545	3194	16	and	and	CC
46545	3194	17	directors	director	NNS
46545	3194	18	'	'	POS
46545	3194	19	fees	fee	NNS
46545	3194	20	.	.	.
46545	3195	1	77	77	CD
46545	3195	2	.	.	.
46545	3196	1	_	_	NNP
46545	3196	2	Salaries	Salaries	NNPS
46545	3196	3	--	--	:
46545	3196	4	Bookkeeper	Bookkeeper	NNP
46545	3196	5	and	and	CC
46545	3196	6	Clerks	Clerks	NNP
46545	3196	7	.	.	.
46545	3196	8	_	_	NNP
46545	3196	9	Charged	charge	VBN
46545	3196	10	with	with	IN
46545	3196	11	amounts	amount	NNS
46545	3196	12	of	of	IN
46545	3196	13	salaries	salary	NNS
46545	3196	14	of	of	IN
46545	3196	15	all	all	DT
46545	3196	16	bookkeepers	bookkeeper	NNS
46545	3196	17	,	,	,
46545	3196	18	stenographers	stenographer	NNS
46545	3196	19	,	,	,
46545	3196	20	and	and	CC
46545	3196	21	other	other	JJ
46545	3196	22	office	office	NN
46545	3196	23	clerks	clerk	NNS
46545	3196	24	.	.	.
46545	3197	1	78	78	CD
46545	3197	2	.	.	.
46545	3198	1	_	_	NNP
46545	3198	2	Printing	Printing	NNP
46545	3198	3	and	and	CC
46545	3198	4	Stationery	Stationery	NNP
46545	3198	5	.	.	.
46545	3198	6	_	_	NNP
46545	3198	7	Charged	charge	VBN
46545	3198	8	with	with	IN
46545	3198	9	the	the	DT
46545	3198	10	cost	cost	NN
46545	3198	11	of	of	IN
46545	3198	12	all	all	DT
46545	3198	13	stationery	stationery	NN
46545	3198	14	and	and	CC
46545	3198	15	printed	print	VBN
46545	3198	16	matter	matter	NN
46545	3198	17	used	use	VBN
46545	3198	18	in	in	IN
46545	3198	19	the	the	DT
46545	3198	20	offices	office	NNS
46545	3198	21	.	.	.
46545	3199	1	79	79	CD
46545	3199	2	.	.	.
46545	3200	1	_	_	NNP
46545	3200	2	Legal	Legal	NNP
46545	3200	3	Expense	Expense	NNP
46545	3200	4	.	.	.
46545	3200	5	_	_	NNP
46545	3200	6	Charged	charge	VBN
46545	3200	7	with	with	IN
46545	3200	8	attorney	attorney	NN
46545	3200	9	's	's	POS
46545	3200	10	fees	fee	NNS
46545	3200	11	and	and	CC
46545	3200	12	all	all	DT
46545	3200	13	expense	expense	NN
46545	3200	14	of	of	IN
46545	3200	15	litigation	litigation	NN
46545	3200	16	.	.	.
46545	3201	1	80	80	CD
46545	3201	2	.	.	.
46545	3202	1	_	_	NNP
46545	3202	2	Postage	Postage	NNP
46545	3202	3	,	,	,
46545	3202	4	Telegraph	Telegraph	NNP
46545	3202	5	and	and	CC
46545	3202	6	Telephone	Telephone	NNP
46545	3202	7	.	.	.
46545	3202	8	_	_	NNP
46545	3202	9	Charged	charge	VBN
46545	3202	10	with	with	IN
46545	3202	11	all	all	DT
46545	3202	12	sums	sum	NNS
46545	3202	13	paid	pay	VBN
46545	3202	14	for	for	IN
46545	3202	15	postage	postage	NN
46545	3202	16	,	,	,
46545	3202	17	and	and	CC
46545	3202	18	telegraph	telegraph	NN
46545	3202	19	and	and	CC
46545	3202	20	telephone	telephone	NN
46545	3202	21	service	service	NN
46545	3202	22	.	.	.
46545	3203	1	81	81	CD
46545	3203	2	.	.	.
46545	3204	1	_	_	NNP
46545	3204	2	Office	Office	NNP
46545	3204	3	Expenses	Expenses	NNPS
46545	3204	4	.	.	.
46545	3204	5	_	_	NNP
46545	3204	6	Charged	charge	VBN
46545	3204	7	with	with	IN
46545	3204	8	sundry	sundry	JJ
46545	3204	9	items	item	NNS
46545	3204	10	of	of	IN
46545	3204	11	office	office	NN
46545	3204	12	expense	expense	NN
46545	3204	13	,	,	,
46545	3204	14	not	not	RB
46545	3204	15	provided	provide	VBN
46545	3204	16	for	for	IN
46545	3204	17	in	in	IN
46545	3204	18	other	other	JJ
46545	3204	19	accounts	account	NNS
46545	3204	20	.	.	.
46545	3205	1	82	82	CD
46545	3205	2	.	.	.
46545	3206	1	_	_	NNP
46545	3206	2	Traveling	Traveling	NNP
46545	3206	3	Expense	expense	NN
46545	3206	4	--	--	:
46545	3206	5	Officers	officer	NNS
46545	3206	6	.	.	.
46545	3206	7	_	_	NNP
46545	3206	8	Charged	charge	VBN
46545	3206	9	with	with	IN
46545	3206	10	all	all	DT
46545	3206	11	legitimate	legitimate	JJ
46545	3206	12	traveling	traveling	NN
46545	3206	13	expenses	expense	NNS
46545	3206	14	incurred	incur	VBN
46545	3206	15	by	by	IN
46545	3206	16	officers	officer	NNS
46545	3206	17	in	in	IN
46545	3206	18	the	the	DT
46545	3206	19	interest	interest	NN
46545	3206	20	of	of	IN
46545	3206	21	the	the	DT
46545	3206	22	company	company	NN
46545	3206	23	.	.	.
46545	3207	1	83	83	CD
46545	3207	2	.	.	.
46545	3208	1	_	_	NNP
46545	3208	2	Misc	Misc	NNP
46545	3208	3	.	.	.
46545	3209	1	General	General	NNP
46545	3209	2	Expenses	Expenses	NNP
46545	3209	3	.	.	.
46545	3209	4	_	_	NNP
46545	3209	5	Charged	charge	VBN
46545	3209	6	with	with	IN
46545	3209	7	all	all	DT
46545	3209	8	expense	expense	NN
46545	3209	9	items	item	NNS
46545	3209	10	not	not	RB
46545	3209	11	otherwise	otherwise	RB
46545	3209	12	accounted	account	VBD
46545	3209	13	for	for	IN
46545	3209	14	.	.	.
46545	3210	1	Accounts	account	NNS
46545	3210	2	72	72	CD
46545	3210	3	to	to	TO
46545	3210	4	83	83	CD
46545	3210	5	,	,	,
46545	3210	6	inclusive	inclusive	JJ
46545	3210	7	,	,	,
46545	3210	8	are	be	VBP
46545	3210	9	closed	close	VBN
46545	3210	10	into	into	IN
46545	3210	11	an	an	DT
46545	3210	12	administration	administration	NN
46545	3210	13	account	account	NN
46545	3210	14	.	.	.
46545	3211	1	84	84	CD
46545	3211	2	.	.	.
46545	3212	1	_	_	NNP
46545	3212	2	Advertising	Advertising	NNP
46545	3212	3	.	.	.
46545	3212	4	_	_	NNP
46545	3212	5	Charged	charge	VBN
46545	3212	6	with	with	IN
46545	3212	7	all	all	DT
46545	3212	8	sums	sum	NNS
46545	3212	9	paid	pay	VBN
46545	3212	10	for	for	IN
46545	3212	11	advertising	advertising	NN
46545	3212	12	,	,	,
46545	3212	13	including	include	VBG
46545	3212	14	periodical	periodical	JJ
46545	3212	15	advertising	advertising	NN
46545	3212	16	,	,	,
46545	3212	17	catalogs	catalog	NNS
46545	3212	18	,	,	,
46545	3212	19	circulars	circular	NNS
46545	3212	20	,	,	,
46545	3212	21	and	and	CC
46545	3212	22	novelties	novelty	NNS
46545	3212	23	.	.	.
46545	3213	1	85	85	CD
46545	3213	2	.	.	.
46545	3214	1	_	_	NNP
46545	3214	2	Salaries	Salaries	NNPS
46545	3214	3	--	--	:
46545	3214	4	Salesmen	Salesmen	NNP
46545	3214	5	.	.	.
46545	3214	6	_	_	NNP
46545	3214	7	Charged	charge	VBN
46545	3214	8	with	with	IN
46545	3214	9	the	the	DT
46545	3214	10	salaries	salary	NNS
46545	3214	11	of	of	IN
46545	3214	12	all	all	DT
46545	3214	13	traveling	travel	VBG
46545	3214	14	salesmen	salesman	NNS
46545	3214	15	.	.	.
46545	3215	1	86	86	CD
46545	3215	2	.	.	.
46545	3216	1	_	_	NNP
46545	3216	2	Commissions	Commissions	NNPS
46545	3216	3	.	.	.
46545	3216	4	_	_	NNP
46545	3216	5	Charged	charge	VBN
46545	3216	6	with	with	IN
46545	3216	7	all	all	DT
46545	3216	8	commissions	commission	NNS
46545	3216	9	paid	pay	VBN
46545	3216	10	to	to	IN
46545	3216	11	brokers	broker	NNS
46545	3216	12	or	or	CC
46545	3216	13	salesmen	salesman	NNS
46545	3216	14	.	.	.
46545	3217	1	87	87	CD
46545	3217	2	.	.	.
46545	3218	1	_	_	NNP
46545	3218	2	Traveling	Traveling	NNP
46545	3218	3	Expenses	Expenses	NNPS
46545	3218	4	--	--	:
46545	3218	5	Salesmen	Salesmen	NNP
46545	3218	6	.	.	.
46545	3218	7	_	_	NNP
46545	3218	8	Charged	charge	VBN
46545	3218	9	with	with	IN
46545	3218	10	all	all	DT
46545	3218	11	legitimate	legitimate	JJ
46545	3218	12	expenses	expense	NNS
46545	3218	13	of	of	IN
46545	3218	14	salesmen	salesman	NNS
46545	3218	15	,	,	,
46545	3218	16	incurred	incur	VBN
46545	3218	17	in	in	IN
46545	3218	18	the	the	DT
46545	3218	19	interest	interest	NN
46545	3218	20	of	of	IN
46545	3218	21	the	the	DT
46545	3218	22	company	company	NN
46545	3218	23	.	.	.
46545	3219	1	88	88	CD
46545	3219	2	.	.	.
46545	3220	1	_	_	NNP
46545	3220	2	Trade	Trade	NNP
46545	3220	3	Show	Show	NNP
46545	3220	4	Expense	Expense	NNP
46545	3220	5	.	.	.
46545	3220	6	_	_	NNP
46545	3220	7	Charged	charge	VBN
46545	3220	8	with	with	IN
46545	3220	9	all	all	DT
46545	3220	10	expenses	expense	NNS
46545	3220	11	incurred	incur	VBN
46545	3220	12	on	on	IN
46545	3220	13	account	account	NN
46545	3220	14	of	of	IN
46545	3220	15	exhibitions	exhibition	NNS
46545	3220	16	at	at	IN
46545	3220	17	trade	trade	NN
46545	3220	18	shows	show	NNS
46545	3220	19	.	.	.
46545	3221	1	Sometimes	sometimes	RB
46545	3221	2	treated	treat	VBN
46545	3221	3	as	as	IN
46545	3221	4	a	a	DT
46545	3221	5	part	part	NN
46545	3221	6	of	of	IN
46545	3221	7	advertising	advertise	VBG
46545	3221	8	expense	expense	NN
46545	3221	9	.	.	.
46545	3222	1	89	89	CD
46545	3222	2	.	.	.
46545	3223	1	_	_	NNP
46545	3223	2	Out	Out	NNP
46545	3223	3	-	-	HYPH
46545	3223	4	Freight	Freight	NNP
46545	3223	5	and	and	CC
46545	3223	6	Express	Express	NNP
46545	3223	7	.	.	.
46545	3223	8	_	_	NNP
46545	3223	9	Charged	charge	VBN
46545	3223	10	with	with	IN
46545	3223	11	all	all	DT
46545	3223	12	freight	freight	NN
46545	3223	13	and	and	CC
46545	3223	14	express	express	NN
46545	3223	15	paid	pay	VBN
46545	3223	16	on	on	IN
46545	3223	17	goods	good	NNS
46545	3223	18	sold	sell	VBN
46545	3223	19	at	at	IN
46545	3223	20	delivered	deliver	VBN
46545	3223	21	prices	price	NNS
46545	3223	22	.	.	.
46545	3224	1	Accounts	account	NNS
46545	3224	2	84	84	CD
46545	3224	3	to	to	TO
46545	3224	4	89	89	CD
46545	3224	5	,	,	,
46545	3224	6	inclusive	inclusive	JJ
46545	3224	7	,	,	,
46545	3224	8	are	be	VBP
46545	3224	9	closed	close	VBN
46545	3224	10	into	into	IN
46545	3224	11	a	a	DT
46545	3224	12	sales	sale	NNS
46545	3224	13	expense	expense	NN
46545	3224	14	account	account	NN
46545	3224	15	.	.	.
46545	3225	1	90	90	CD
46545	3225	2	.	.	.
46545	3226	1	_	_	NNP
46545	3226	2	Collection	Collection	NNP
46545	3226	3	Fees	Fees	NNP
46545	3226	4	.	.	.
46545	3226	5	_	_	NNP
46545	3226	6	Charged	charge	VBN
46545	3226	7	with	with	IN
46545	3226	8	all	all	DT
46545	3226	9	fees	fee	NNS
46545	3226	10	paid	pay	VBN
46545	3226	11	to	to	IN
46545	3226	12	banks	bank	NNS
46545	3226	13	,	,	,
46545	3226	14	attorneys	attorney	NNS
46545	3226	15	or	or	CC
46545	3226	16	others	other	NNS
46545	3226	17	,	,	,
46545	3226	18	for	for	IN
46545	3226	19	the	the	DT
46545	3226	20	collection	collection	NN
46545	3226	21	of	of	IN
46545	3226	22	accounts	account	NNS
46545	3226	23	.	.	.
46545	3227	1	91	91	CD
46545	3227	2	.	.	.
46545	3228	1	_	_	NNP
46545	3228	2	Cash	Cash	NNP
46545	3228	3	Discounts	Discounts	NNPS
46545	3228	4	Allowed	allow	VBD
46545	3228	5	.	.	.
46545	3228	6	_	_	NNP
46545	3228	7	Charged	charge	VBN
46545	3228	8	with	with	IN
46545	3228	9	all	all	DT
46545	3228	10	allowances	allowance	NNS
46545	3228	11	to	to	IN
46545	3228	12	customers	customer	NNS
46545	3228	13	,	,	,
46545	3228	14	for	for	IN
46545	3228	15	prompt	prompt	JJ
46545	3228	16	payment	payment	NN
46545	3228	17	of	of	IN
46545	3228	18	bills	bill	NNS
46545	3228	19	.	.	.
46545	3229	1	Accounts	account	NNS
46545	3229	2	90	90	CD
46545	3229	3	and	and	CC
46545	3229	4	91	91	CD
46545	3229	5	are	be	VBP
46545	3229	6	closed	close	VBN
46545	3229	7	into	into	IN
46545	3229	8	a	a	DT
46545	3229	9	collecting	collect	VBG
46545	3229	10	account	account	NN
46545	3229	11	.	.	.
46545	3230	1	92	92	CD
46545	3230	2	.	.	.
46545	3231	1	_	_	NNP
46545	3231	2	Wages	Wages	NNPS
46545	3231	3	.	.	.
46545	3231	4	_	_	NNP
46545	3231	5	Charged	charge	VBN
46545	3231	6	with	with	IN
46545	3231	7	the	the	DT
46545	3231	8	wages	wage	NNS
46545	3231	9	of	of	IN
46545	3231	10	drivers	driver	NNS
46545	3231	11	and	and	CC
46545	3231	12	barn	barn	NN
46545	3231	13	men	man	NNS
46545	3231	14	.	.	.
46545	3232	1	93	93	CD
46545	3232	2	.	.	.
46545	3233	1	_	_	NNP
46545	3233	2	Maintenance.--Horses	Maintenance.--Horses	NNP
46545	3233	3	and	and	CC
46545	3233	4	Wagons	Wagons	NNPS
46545	3233	5	.	.	.
46545	3233	6	_	_	NNP
46545	3233	7	Charged	charge	VBN
46545	3233	8	with	with	IN
46545	3233	9	cost	cost	NN
46545	3233	10	of	of	IN
46545	3233	11	feed	feed	NN
46545	3233	12	,	,	,
46545	3233	13	stable	stable	JJ
46545	3233	14	supplies	supply	NNS
46545	3233	15	,	,	,
46545	3233	16	repairs	repair	NNS
46545	3233	17	to	to	IN
46545	3233	18	harness	harness	NN
46545	3233	19	and	and	CC
46545	3233	20	wagons	wagon	NNS
46545	3233	21	,	,	,
46545	3233	22	blacksmithing	blacksmithing	NN
46545	3233	23	and	and	CC
46545	3233	24	horse	horse	NN
46545	3233	25	-	-	HYPH
46545	3233	26	shoeing	shoeing	NN
46545	3233	27	.	.	.
46545	3234	1	94	94	CD
46545	3234	2	.	.	.
46545	3235	1	_	_	NNP
46545	3235	2	Maintenance	Maintenance	NNP
46545	3235	3	--	--	:
46545	3235	4	Motor	Motor	NNP
46545	3235	5	Trucks	Trucks	NNPS
46545	3235	6	.	.	.
46545	3235	7	_	_	NNP
46545	3235	8	Charged	charge	VBN
46545	3235	9	with	with	IN
46545	3235	10	all	all	DT
46545	3235	11	expense	expense	NN
46545	3235	12	of	of	IN
46545	3235	13	up	up	RB
46545	3235	14	-	-	HYPH
46545	3235	15	keep	keep	VB
46545	3235	16	and	and	CC
46545	3235	17	repairs	repair	NNS
46545	3235	18	to	to	IN
46545	3235	19	delivery	delivery	NN
46545	3235	20	trucks	truck	NNS
46545	3235	21	.	.	.
46545	3236	1	Accounts	account	NNS
46545	3236	2	92	92	CD
46545	3236	3	to	to	TO
46545	3236	4	94	94	CD
46545	3236	5	,	,	,
46545	3236	6	inclusive	inclusive	JJ
46545	3236	7	,	,	,
46545	3236	8	are	be	VBP
46545	3236	9	closed	close	VBN
46545	3236	10	into	into	IN
46545	3236	11	a	a	DT
46545	3236	12	delivery	delivery	NN
46545	3236	13	expense	expense	NN
46545	3236	14	account	account	NN
46545	3236	15	.	.	.
46545	3237	1	95	95	CD
46545	3237	2	.	.	.
46545	3238	1	_	_	NNP
46545	3238	2	Depreciation	Depreciation	NNP
46545	3238	3	--	--	:
46545	3238	4	Buildings	building	NNS
46545	3238	5	.	.	.
46545	3238	6	_	_	NNP
46545	3238	7	Credited	Credited	NNP
46545	3238	8	monthly	monthly	RB
46545	3238	9	with	with	IN
46545	3238	10	current	current	JJ
46545	3238	11	charges	charge	NNS
46545	3238	12	for	for	IN
46545	3238	13	depreciation	depreciation	NN
46545	3238	14	.	.	.
46545	3239	1	96	96	CD
46545	3239	2	,	,	,
46545	3239	3	97	97	CD
46545	3239	4	,	,	,
46545	3239	5	and	and	CC
46545	3239	6	98	98	CD
46545	3239	7	.	.	.
46545	3240	1	Handled	handle	VBN
46545	3240	2	the	the	DT
46545	3240	3	same	same	JJ
46545	3240	4	as	as	IN
46545	3240	5	No	no	UH
46545	3240	6	.	.	.
46545	3241	1	95	95	CD
46545	3241	2	.	.	.
46545	3242	1	Accounts	account	NNS
46545	3242	2	95	95	CD
46545	3242	3	and	and	CC
46545	3242	4	98	98	CD
46545	3242	5	are	be	VBP
46545	3242	6	closed	close	VBN
46545	3242	7	into	into	IN
46545	3242	8	a	a	DT
46545	3242	9	depreciation	depreciation	NN
46545	3242	10	adjustment	adjustment	NN
46545	3242	11	account	account	NN
46545	3242	12	.	.	.
46545	3243	1	[	[	-LRB-
46545	3243	2	Illustration	illustration	NN
46545	3243	3	:	:	:
46545	3243	4	Manufacturing	Manufacturing	NNP
46545	3243	5	Ledger	Ledger	NNP
46545	3243	6	with	with	IN
46545	3243	7	Closing	Closing	NNP
46545	3243	8	Entries	Entries	NNPS
46545	3243	9	]	]	-RRB-
46545	3243	10	[	[	-LRB-
46545	3243	11	Illustration	illustration	NN
46545	3243	12	:	:	:
46545	3243	13	Manufacturing	Manufacturing	NNP
46545	3243	14	Ledger	Ledger	NNP
46545	3243	15	with	with	IN
46545	3243	16	Closing	Closing	NNP
46545	3243	17	Entries	Entries	NNPS
46545	3243	18	]	]	-RRB-
46545	3243	19	[	[	-LRB-
46545	3243	20	Illustration	illustration	NN
46545	3243	21	:	:	:
46545	3243	22	Manufacturing	Manufacturing	NNP
46545	3243	23	Ledger	Ledger	NNP
46545	3243	24	with	with	IN
46545	3243	25	Closing	Closing	NNP
46545	3243	26	Entries	Entries	NNP
46545	3243	27	]	]	-RRB-
46545	3243	28	The	the	DT
46545	3243	29	illustrations	illustration	NNS
46545	3243	30	(	(	-LRB-
46545	3243	31	pp	pp	NNP
46545	3243	32	.	.	.
46545	3244	1	48	48	CD
46545	3244	2	-	-	SYM
46545	3244	3	50	50	CD
46545	3244	4	)	)	-RRB-
46545	3244	5	show	show	VBP
46545	3244	6	how	how	WRB
46545	3244	7	all	all	DT
46545	3244	8	of	of	IN
46545	3244	9	these	these	DT
46545	3244	10	accounts	account	NNS
46545	3244	11	are	be	VBP
46545	3244	12	assembled	assemble	VBN
46545	3244	13	into	into	IN
46545	3244	14	main	main	JJ
46545	3244	15	groups	group	NNS
46545	3244	16	,	,	,
46545	3244	17	and	and	CC
46545	3244	18	finally	finally	RB
46545	3244	19	closed	close	VBN
46545	3244	20	into	into	IN
46545	3244	21	profit	profit	NN
46545	3244	22	and	and	CC
46545	3244	23	loss	loss	NN
46545	3244	24	,	,	,
46545	3244	25	and	and	CC
46545	3244	26	capital	capital	NN
46545	3244	27	accounts	account	NNS
46545	3244	28	.	.	.
46545	3245	1	An	an	DT
46545	3245	2	explanation	explanation	NN
46545	3245	3	of	of	IN
46545	3245	4	the	the	DT
46545	3245	5	accounts	account	NNS
46545	3245	6	in	in	IN
46545	3245	7	the	the	DT
46545	3245	8	harness	harness	NNP
46545	3245	9	department	department	NNP
46545	3245	10	will	will	MD
46545	3245	11	be	be	VB
46545	3245	12	sufficient	sufficient	JJ
46545	3245	13	to	to	TO
46545	3245	14	show	show	VB
46545	3245	15	how	how	WRB
46545	3245	16	all	all	DT
46545	3245	17	of	of	IN
46545	3245	18	the	the	DT
46545	3245	19	accounts	account	NNS
46545	3245	20	are	be	VBP
46545	3245	21	treated	treat	VBN
46545	3245	22	.	.	.
46545	3246	1	Harness	harness	JJ
46545	3246	2	manufacturing	manufacturing	NN
46545	3246	3	,	,	,
46545	3246	4	account	account	NN
46545	3246	5	_	_	NNP
46545	3246	6	A	A	NNP
46545	3246	7	_	_	NNP
46545	3246	8	,	,	,
46545	3246	9	is	be	VBZ
46545	3246	10	charged	charge	VBN
46545	3246	11	with	with	IN
46545	3246	12	accounts	account	NNS
46545	3246	13	34	34	CD
46545	3246	14	to	to	TO
46545	3246	15	39	39	CD
46545	3246	16	,	,	,
46545	3246	17	inclusive	inclusive	JJ
46545	3246	18	,	,	,
46545	3246	19	and	and	CC
46545	3246	20	the	the	DT
46545	3246	21	proper	proper	JJ
46545	3246	22	portion	portion	NN
46545	3246	23	of	of	IN
46545	3246	24	account	account	NN
46545	3246	25	_	_	NNP
46545	3246	26	D	D	NNP
46545	3246	27	_	_	NNP
46545	3246	28	.	.	.
46545	3247	1	It	-PRON-	PRP
46545	3247	2	is	be	VBZ
46545	3247	3	credited	credit	VBN
46545	3247	4	with	with	IN
46545	3247	5	the	the	DT
46545	3247	6	cost	cost	NN
46545	3247	7	of	of	IN
46545	3247	8	all	all	DT
46545	3247	9	finished	finish	VBN
46545	3247	10	goods	good	NNS
46545	3247	11	,	,	,
46545	3247	12	the	the	DT
46545	3247	13	amount	amount	NN
46545	3247	14	being	be	VBG
46545	3247	15	transferred	transfer	VBN
46545	3247	16	to	to	TO
46545	3247	17	account	account	NN
46545	3247	18	_	_	NNP
46545	3247	19	E	E	NNP
46545	3247	20	_	_	NNP
46545	3247	21	,	,	,
46545	3247	22	harness	harness	NN
46545	3247	23	trading	trading	NN
46545	3247	24	.	.	.
46545	3248	1	It	-PRON-	PRP
46545	3248	2	is	be	VBZ
46545	3248	3	credited	credit	VBN
46545	3248	4	with	with	IN
46545	3248	5	the	the	DT
46545	3248	6	increase	increase	NN
46545	3248	7	in	in	IN
46545	3248	8	inventories	inventory	NNS
46545	3248	9	over	over	IN
46545	3248	10	the	the	DT
46545	3248	11	preceding	precede	VBG
46545	3248	12	month	month	NN
46545	3248	13	,	,	,
46545	3248	14	this	this	DT
46545	3248	15	amount	amount	NN
46545	3248	16	being	be	VBG
46545	3248	17	transferred	transfer	VBN
46545	3248	18	to	to	TO
46545	3248	19	account	account	VB
46545	3248	20	40	40	CD
46545	3248	21	;	;	:
46545	3248	22	if	if	IN
46545	3248	23	inventories	inventory	NNS
46545	3248	24	show	show	VBP
46545	3248	25	a	a	DT
46545	3248	26	decrease	decrease	NN
46545	3248	27	,	,	,
46545	3248	28	the	the	DT
46545	3248	29	amount	amount	NN
46545	3248	30	is	be	VBZ
46545	3248	31	charged	charge	VBN
46545	3248	32	.	.	.
46545	3249	1	Harness	harness	JJ
46545	3249	2	trading	trading	NN
46545	3249	3	,	,	,
46545	3249	4	account	account	NN
46545	3249	5	_	_	NNP
46545	3249	6	E	E	NNP
46545	3249	7	_	_	NNP
46545	3249	8	,	,	,
46545	3249	9	is	be	VBZ
46545	3249	10	charged	charge	VBN
46545	3249	11	with	with	IN
46545	3249	12	cost	cost	NN
46545	3249	13	of	of	IN
46545	3249	14	finished	finish	VBN
46545	3249	15	goods	good	NNS
46545	3249	16	from	from	IN
46545	3249	17	account	account	NN
46545	3249	18	_	_	NNP
46545	3249	19	A	A	NNP
46545	3249	20	_	_	NNP
46545	3249	21	;	;	:
46545	3249	22	with	with	IN
46545	3249	23	account	account	NN
46545	3249	24	64	64	CD
46545	3249	25	;	;	:
46545	3249	26	with	with	IN
46545	3249	27	gross	gross	JJ
46545	3249	28	profits	profit	NNS
46545	3249	29	,	,	,
46545	3249	30	transferred	transfer	VBN
46545	3249	31	to	to	TO
46545	3249	32	profit	profit	NN
46545	3249	33	and	and	CC
46545	3249	34	loss	loss	NN
46545	3249	35	,	,	,
46545	3249	36	account	account	NN
46545	3249	37	_	_	NNP
46545	3249	38	H	H	NNP
46545	3249	39	_	_	NNP
46545	3249	40	.	.	.
46545	3250	1	It	-PRON-	PRP
46545	3250	2	is	be	VBZ
46545	3250	3	credited	credit	VBN
46545	3250	4	with	with	IN
46545	3250	5	sales	sale	NNS
46545	3250	6	,	,	,
46545	3250	7	account	account	VBP
46545	3250	8	63	63	CD
46545	3250	9	;	;	:
46545	3250	10	with	with	IN
46545	3250	11	increase	increase	NN
46545	3250	12	in	in	IN
46545	3250	13	inventory	inventory	NN
46545	3250	14	,	,	,
46545	3250	15	account	account	VBP
46545	3250	16	65	65	CD
46545	3250	17	.	.	.
46545	3251	1	Gross	gross	JJ
46545	3251	2	profits	profit	NNS
46545	3251	3	on	on	IN
46545	3251	4	account	account	NN
46545	3251	5	of	of	IN
46545	3251	6	trading	trading	NN
46545	3251	7	are	be	VBP
46545	3251	8	closed	close	VBN
46545	3251	9	into	into	IN
46545	3251	10	profit	profit	NN
46545	3251	11	and	and	CC
46545	3251	12	loss	loss	NN
46545	3251	13	.	.	.
46545	3252	1	Inventory	inventory	NN
46545	3252	2	adjustment	adjustment	NN
46545	3252	3	accounts	account	VBZ
46545	3252	4	Nos	Nos	NNP
46545	3252	5	.	.	.
46545	3253	1	40	40	CD
46545	3253	2	and	and	CC
46545	3253	3	65	65	CD
46545	3253	4	,	,	,
46545	3253	5	are	be	VBP
46545	3253	6	still	still	RB
46545	3253	7	open	open	JJ
46545	3253	8	and	and	CC
46545	3253	9	the	the	DT
46545	3253	10	balances	balance	NNS
46545	3253	11	show	show	VBP
46545	3253	12	total	total	JJ
46545	3253	13	inventories	inventory	NNS
46545	3253	14	.	.	.
46545	3254	1	The	the	DT
46545	3254	2	actual	actual	JJ
46545	3254	3	amounts	amount	NNS
46545	3254	4	of	of	IN
46545	3254	5	inventories	inventory	NNS
46545	3254	6	are	be	VBP
46545	3254	7	transferred	transfer	VBN
46545	3254	8	to	to	IN
46545	3254	9	accounts	account	NNS
46545	3254	10	4	4	CD
46545	3254	11	to	to	TO
46545	3254	12	7	7	CD
46545	3254	13	,	,	,
46545	3254	14	inclusive	inclusive	JJ
46545	3254	15	.	.	.
46545	3255	1	This	this	DT
46545	3255	2	will	will	MD
46545	3255	3	leave	leave	VB
46545	3255	4	a	a	DT
46545	3255	5	balance	balance	NN
46545	3255	6	in	in	IN
46545	3255	7	inventory	inventory	NN
46545	3255	8	adjustment	adjustment	NN
46545	3255	9	account	account	NN
46545	3255	10	No	no	UH
46545	3255	11	.	.	.
46545	3256	1	40	40	CD
46545	3256	2	,	,	,
46545	3256	3	representing	represent	VBG
46545	3256	4	work	work	NN
46545	3256	5	in	in	IN
46545	3256	6	process	process	NN
46545	3256	7	in	in	IN
46545	3256	8	the	the	DT
46545	3256	9	harness	harness	NNP
46545	3256	10	factory	factory	NN
46545	3256	11	.	.	.
46545	3257	1	These	these	DT
46545	3257	2	inventory	inventory	NN
46545	3257	3	adjustment	adjustment	NN
46545	3257	4	accounts	account	NNS
46545	3257	5	are	be	VBP
46545	3257	6	closed	close	VBN
46545	3257	7	only	only	RB
46545	3257	8	at	at	IN
46545	3257	9	the	the	DT
46545	3257	10	end	end	NN
46545	3257	11	of	of	IN
46545	3257	12	the	the	DT
46545	3257	13	fiscal	fiscal	JJ
46545	3257	14	year	year	NN
46545	3257	15	,	,	,
46545	3257	16	or	or	CC
46545	3257	17	when	when	WRB
46545	3257	18	the	the	DT
46545	3257	19	books	book	NNS
46545	3257	20	are	be	VBP
46545	3257	21	closed	closed	JJ
46545	3257	22	.	.	.
46545	3258	1	At	at	IN
46545	3258	2	the	the	DT
46545	3258	3	beginning	beginning	NN
46545	3258	4	of	of	IN
46545	3258	5	a	a	DT
46545	3258	6	new	new	JJ
46545	3258	7	fiscal	fiscal	JJ
46545	3258	8	period	period	NN
46545	3258	9	the	the	DT
46545	3258	10	inventories	inventory	NNS
46545	3258	11	are	be	VBP
46545	3258	12	again	again	RB
46545	3258	13	charged	charge	VBN
46545	3258	14	to	to	IN
46545	3258	15	inventory	inventory	NN
46545	3258	16	adjustment	adjustment	NN
46545	3258	17	accounts	account	NNS
46545	3258	18	,	,	,
46545	3258	19	and	and	CC
46545	3258	20	adjusting	adjust	VBG
46545	3258	21	entries	entry	NNS
46545	3258	22	made	make	VBD
46545	3258	23	monthly	monthly	JJ
46545	3258	24	in	in	IN
46545	3258	25	manufacturing	manufacturing	NN
46545	3258	26	and	and	CC
46545	3258	27	trading	trading	NN
46545	3258	28	accounts	account	NNS
46545	3258	29	.	.	.
46545	3259	1	REVIEW	REVIEW	NNP
46545	3259	2	QUESTIONS	QUESTIONS	NNP
46545	3259	3	.	.	.
46545	3260	1	PRACTICAL	practical	NN
46545	3260	2	TEST	test	NN
46545	3260	3	QUESTIONS	questions	NN
46545	3260	4	.	.	.
46545	3261	1	In	in	IN
46545	3261	2	the	the	DT
46545	3261	3	foregoing	foregoing	JJ
46545	3261	4	sections	section	NNS
46545	3261	5	of	of	IN
46545	3261	6	this	this	DT
46545	3261	7	Cyclopedia	Cyclopedia	NNP
46545	3261	8	numerous	numerous	JJ
46545	3261	9	illustrative	illustrative	JJ
46545	3261	10	examples	example	NNS
46545	3261	11	are	be	VBP
46545	3261	12	worked	work	VBN
46545	3261	13	out	out	RP
46545	3261	14	in	in	IN
46545	3261	15	detail	detail	NN
46545	3261	16	in	in	IN
46545	3261	17	order	order	NN
46545	3261	18	to	to	TO
46545	3261	19	show	show	VB
46545	3261	20	the	the	DT
46545	3261	21	application	application	NN
46545	3261	22	of	of	IN
46545	3261	23	the	the	DT
46545	3261	24	various	various	JJ
46545	3261	25	methods	method	NNS
46545	3261	26	and	and	CC
46545	3261	27	principles	principle	NNS
46545	3261	28	.	.	.
46545	3262	1	Accompanying	accompany	VBG
46545	3262	2	these	these	DT
46545	3262	3	are	be	VBP
46545	3262	4	examples	example	NNS
46545	3262	5	for	for	IN
46545	3262	6	practice	practice	NN
46545	3262	7	which	which	WDT
46545	3262	8	will	will	MD
46545	3262	9	aid	aid	VB
46545	3262	10	the	the	DT
46545	3262	11	reader	reader	NN
46545	3262	12	in	in	IN
46545	3262	13	fixing	fix	VBG
46545	3262	14	the	the	DT
46545	3262	15	principles	principle	NNS
46545	3262	16	in	in	IN
46545	3262	17	mind	mind	NN
46545	3262	18	.	.	.
46545	3263	1	In	in	IN
46545	3263	2	the	the	DT
46545	3263	3	following	follow	VBG
46545	3263	4	pages	page	NNS
46545	3263	5	are	be	VBP
46545	3263	6	given	give	VBN
46545	3263	7	a	a	DT
46545	3263	8	large	large	JJ
46545	3263	9	number	number	NN
46545	3263	10	of	of	IN
46545	3263	11	test	test	NN
46545	3263	12	questions	question	NNS
46545	3263	13	and	and	CC
46545	3263	14	problems	problem	NNS
46545	3263	15	which	which	WDT
46545	3263	16	afford	afford	VBP
46545	3263	17	a	a	DT
46545	3263	18	valuable	valuable	JJ
46545	3263	19	means	mean	NNS
46545	3263	20	of	of	IN
46545	3263	21	testing	test	VBG
46545	3263	22	the	the	DT
46545	3263	23	reader	reader	NN
46545	3263	24	's	's	POS
46545	3263	25	knowledge	knowledge	NN
46545	3263	26	of	of	IN
46545	3263	27	the	the	DT
46545	3263	28	subjects	subject	NNS
46545	3263	29	treated	treat	VBN
46545	3263	30	.	.	.
46545	3264	1	They	-PRON-	PRP
46545	3264	2	will	will	MD
46545	3264	3	be	be	VB
46545	3264	4	found	find	VBN
46545	3264	5	excellent	excellent	JJ
46545	3264	6	practice	practice	NN
46545	3264	7	for	for	IN
46545	3264	8	those	those	DT
46545	3264	9	preparing	prepare	VBG
46545	3264	10	for	for	IN
46545	3264	11	Civil	Civil	NNP
46545	3264	12	Service	Service	NNP
46545	3264	13	Examinations	Examinations	NNPS
46545	3264	14	.	.	.
46545	3265	1	In	in	IN
46545	3265	2	some	some	DT
46545	3265	3	cases	case	NNS
46545	3265	4	numerical	numerical	JJ
46545	3265	5	answers	answer	NNS
46545	3265	6	are	be	VBP
46545	3265	7	given	give	VBN
46545	3265	8	as	as	IN
46545	3265	9	a	a	DT
46545	3265	10	further	further	JJ
46545	3265	11	aid	aid	NN
46545	3265	12	in	in	IN
46545	3265	13	this	this	DT
46545	3265	14	work	work	NN
46545	3265	15	.	.	.
46545	3266	1	REVIEW	REVIEW	NNP
46545	3266	2	QUESTIONS	QUESTIONS	NNP
46545	3266	3	ON	on	IN
46545	3266	4	THE	the	DT
46545	3266	5	SUBJECT	subject	NN
46545	3266	6	OF	of	IN
46545	3266	7	THEORY	theory	NN
46545	3266	8	OF	of	IN
46545	3266	9	ACCOUNTS	accounts	RB
46545	3266	10	PART	PART	VBN
46545	3266	11	I	-PRON-	PRP
46545	3266	12	1	1	CD
46545	3266	13	.	.	.
46545	3267	1	Name	name	VB
46545	3267	2	three	three	CD
46545	3267	3	objects	object	NNS
46545	3267	4	of	of	IN
46545	3267	5	bookkeeping	bookkeepe	VBG
46545	3267	6	.	.	.
46545	3268	1	2	2	LS
46545	3268	2	.	.	.
46545	3269	1	Define	define	VB
46545	3269	2	and	and	CC
46545	3269	3	give	give	VB
46545	3269	4	examples	example	NNS
46545	3269	5	of	of	IN
46545	3269	6	three	three	CD
46545	3269	7	classes	class	NNS
46545	3269	8	of	of	IN
46545	3269	9	debits	debit	NNS
46545	3269	10	;	;	,
46545	3269	11	of	of	IN
46545	3269	12	credits	credit	NNS
46545	3269	13	.	.	.
46545	3270	1	3	3	LS
46545	3270	2	.	.	.
46545	3271	1	What	what	WP
46545	3271	2	are	be	VBP
46545	3271	3	the	the	DT
46545	3271	4	general	general	JJ
46545	3271	5	rules	rule	NNS
46545	3271	6	for	for	IN
46545	3271	7	debit	debit	NN
46545	3271	8	and	and	CC
46545	3271	9	credit	credit	NN
46545	3271	10	?	?	.
46545	3272	1	4	4	LS
46545	3272	2	.	.	.
46545	3273	1	What	what	WP
46545	3273	2	is	be	VBZ
46545	3273	3	meant	mean	VBN
46545	3273	4	by	by	IN
46545	3273	5	the	the	DT
46545	3273	6	term	term	NN
46545	3273	7	_	_	NNP
46545	3273	8	balance	balance	NN
46545	3273	9	_	_	NNP
46545	3273	10	?	?	.
46545	3274	1	When	when	WRB
46545	3274	2	is	be	VBZ
46545	3274	3	an	an	DT
46545	3274	4	account	account	NN
46545	3274	5	said	say	VBD
46545	3274	6	to	to	TO
46545	3274	7	show	show	VB
46545	3274	8	a	a	DT
46545	3274	9	debit	debit	NN
46545	3274	10	balance	balance	NN
46545	3274	11	,	,	,
46545	3274	12	and	and	CC
46545	3274	13	when	when	WRB
46545	3274	14	a	a	DT
46545	3274	15	credit	credit	NN
46545	3274	16	balance	balance	NN
46545	3274	17	?	?	.
46545	3275	1	5	5	CD
46545	3275	2	.	.	.
46545	3276	1	How	how	WRB
46545	3276	2	many	many	JJ
46545	3276	3	methods	method	NNS
46545	3276	4	of	of	IN
46545	3276	5	bookkeeping	bookkeeping	NN
46545	3276	6	are	be	VBP
46545	3276	7	in	in	IN
46545	3276	8	use	use	NN
46545	3276	9	?	?	.
46545	3277	1	Name	name	VB
46545	3277	2	them	-PRON-	PRP
46545	3277	3	.	.	.
46545	3278	1	6	6	CD
46545	3278	2	.	.	.
46545	3279	1	How	how	WRB
46545	3279	2	is	be	VBZ
46545	3279	3	double	double	JJ
46545	3279	4	entry	entry	NN
46545	3279	5	distinguished	distinguish	VBN
46545	3279	6	from	from	IN
46545	3279	7	single	single	JJ
46545	3279	8	entry	entry	NN
46545	3279	9	bookkeeping	bookkeepe	VBG
46545	3279	10	?	?	.
46545	3280	1	7	7	LS
46545	3280	2	.	.	.
46545	3281	1	What	what	WP
46545	3281	2	is	be	VBZ
46545	3281	3	the	the	DT
46545	3281	4	fundamental	fundamental	JJ
46545	3281	5	principle	principle	NN
46545	3281	6	of	of	IN
46545	3281	7	double	double	JJ
46545	3281	8	entry	entry	NN
46545	3281	9	bookkeeping	bookkeepe	VBG
46545	3281	10	?	?	.
46545	3282	1	8	8	LS
46545	3282	2	.	.	.
46545	3283	1	Name	name	VB
46545	3283	2	two	two	CD
46545	3283	3	or	or	CC
46545	3283	4	more	more	JJR
46545	3283	5	advantages	advantage	NNS
46545	3283	6	of	of	IN
46545	3283	7	double	double	JJ
46545	3283	8	entry	entry	NN
46545	3283	9	bookkeeping	bookkeeping	NN
46545	3283	10	.	.	.
46545	3284	1	9	9	CD
46545	3284	2	.	.	.
46545	3285	1	What	what	WDT
46545	3285	2	name	name	NN
46545	3285	3	is	be	VBZ
46545	3285	4	given	give	VBN
46545	3285	5	to	to	IN
46545	3285	6	books	book	NNS
46545	3285	7	used	use	VBN
46545	3285	8	for	for	IN
46545	3285	9	bookkeeping	bookkeepe	VBG
46545	3285	10	records	record	NNS
46545	3285	11	?	?	.
46545	3286	1	10	10	CD
46545	3286	2	.	.	.
46545	3287	1	Into	into	IN
46545	3287	2	how	how	WRB
46545	3287	3	many	many	JJ
46545	3287	4	classes	class	NNS
46545	3287	5	are	be	VBP
46545	3287	6	account	account	NN
46545	3287	7	books	book	NNS
46545	3287	8	divided	divide	VBN
46545	3287	9	?	?	.
46545	3288	1	Give	give	VB
46545	3288	2	examples	example	NNS
46545	3288	3	.	.	.
46545	3289	1	11	11	CD
46545	3289	2	.	.	.
46545	3290	1	Name	name	VB
46545	3290	2	and	and	CC
46545	3290	3	give	give	VB
46545	3290	4	the	the	DT
46545	3290	5	principal	principal	JJ
46545	3290	6	uses	use	NNS
46545	3290	7	of	of	IN
46545	3290	8	the	the	DT
46545	3290	9	most	most	RBS
46545	3290	10	commonly	commonly	RB
46545	3290	11	used	use	VBN
46545	3290	12	books	book	NNS
46545	3290	13	.	.	.
46545	3291	1	12	12	CD
46545	3291	2	.	.	.
46545	3292	1	What	what	WP
46545	3292	2	is	be	VBZ
46545	3292	3	meant	mean	VBN
46545	3292	4	by	by	IN
46545	3292	5	_	_	NNP
46545	3292	6	journalizing	journalizing	NNP
46545	3292	7	_	_	NNP
46545	3292	8	?	?	.
46545	3293	1	by	by	IN
46545	3293	2	_	_	NNP
46545	3293	3	posting	post	VBG
46545	3293	4	_	_	NNP
46545	3293	5	?	?	.
46545	3294	1	13	13	CD
46545	3294	2	.	.	.
46545	3295	1	What	what	WP
46545	3295	2	is	be	VBZ
46545	3295	3	a	a	DT
46545	3295	4	promissory	promissory	JJ
46545	3295	5	note	note	NN
46545	3295	6	?	?	.
46545	3296	1	14	14	CD
46545	3296	2	.	.	.
46545	3297	1	What	what	WP
46545	3297	2	is	be	VBZ
46545	3297	3	your	-PRON-	PRP$
46545	3297	4	understanding	understanding	NN
46545	3297	5	of	of	IN
46545	3297	6	the	the	DT
46545	3297	7	term	term	NN
46545	3297	8	_	_	NNP
46545	3297	9	bills	bill	NNS
46545	3297	10	receivable	receivable	JJ
46545	3297	11	_	_	NNP
46545	3297	12	and	and	CC
46545	3297	13	_	_	NNP
46545	3297	14	bills	bill	NNS
46545	3297	15	payable	payable	JJ
46545	3297	16	_	_	NNP
46545	3297	17	?	?	.
46545	3298	1	15	15	CD
46545	3298	2	.	.	.
46545	3299	1	What	what	WP
46545	3299	2	is	be	VBZ
46545	3299	3	the	the	DT
46545	3299	4	name	name	NN
46545	3299	5	of	of	IN
46545	3299	6	the	the	DT
46545	3299	7	book	book	NN
46545	3299	8	in	in	IN
46545	3299	9	which	which	WDT
46545	3299	10	a	a	DT
46545	3299	11	record	record	NN
46545	3299	12	of	of	IN
46545	3299	13	bills	bill	NNS
46545	3299	14	receivable	receivable	JJ
46545	3299	15	and	and	CC
46545	3299	16	bills	bill	NNS
46545	3299	17	payable	payable	JJ
46545	3299	18	is	be	VBZ
46545	3299	19	kept	keep	VBN
46545	3299	20	?	?	.
46545	3300	1	16	16	CD
46545	3300	2	.	.	.
46545	3301	1	What	what	WP
46545	3301	2	is	be	VBZ
46545	3301	3	_	_	NNP
46545	3301	4	an	an	DT
46545	3301	5	acceptance	acceptance	NN
46545	3301	6	_	_	NNP
46545	3301	7	?	?	.
46545	3302	1	17	17	CD
46545	3302	2	.	.	.
46545	3303	1	What	what	WP
46545	3303	2	is	be	VBZ
46545	3303	3	_	_	NNP
46545	3303	4	discount	discount	NN
46545	3303	5	_	_	NNP
46545	3303	6	?	?	.
46545	3304	1	_	_	NNP
46545	3304	2	exchange	exchange	NN
46545	3304	3	_	_	NNP
46545	3304	4	?	?	.
46545	3305	1	18	18	CD
46545	3305	2	.	.	.
46545	3306	1	What	what	WP
46545	3306	2	is	be	VBZ
46545	3306	3	a	a	DT
46545	3306	4	_	_	NNP
46545	3306	5	deposit	deposit	NN
46545	3306	6	slip	slip	NN
46545	3306	7	_	_	NNP
46545	3306	8	and	and	CC
46545	3306	9	how	how	WRB
46545	3306	10	is	be	VBZ
46545	3306	11	it	-PRON-	PRP
46545	3306	12	used	use	VBN
46545	3306	13	?	?	.
46545	3307	1	19	19	CD
46545	3307	2	.	.	.
46545	3308	1	What	what	WP
46545	3308	2	is	be	VBZ
46545	3308	3	a	a	DT
46545	3308	4	_	_	NNP
46545	3308	5	signature	signature	NN
46545	3308	6	card	card	NN
46545	3308	7	_	_	NNP
46545	3308	8	and	and	CC
46545	3308	9	what	what	WP
46545	3308	10	are	be	VBP
46545	3308	11	its	-PRON-	PRP$
46545	3308	12	uses	use	NNS
46545	3308	13	?	?	.
46545	3309	1	20	20	CD
46545	3309	2	.	.	.
46545	3310	1	What	what	WP
46545	3310	2	is	be	VBZ
46545	3310	3	meant	mean	VBN
46545	3310	4	by	by	IN
46545	3310	5	_	_	NNP
46545	3310	6	indorsement	indorsement	NN
46545	3310	7	of	of	IN
46545	3310	8	checks	check	NNS
46545	3310	9	_	_	NNP
46545	3310	10	?	?	.
46545	3311	1	21	21	CD
46545	3311	2	.	.	.
46545	3312	1	Prepare	prepare	VB
46545	3312	2	three	three	CD
46545	3312	3	forms	form	NNS
46545	3312	4	of	of	IN
46545	3312	5	indorsement	indorsement	NN
46545	3312	6	and	and	CC
46545	3312	7	explain	explain	VB
46545	3312	8	the	the	DT
46545	3312	9	meaning	meaning	NN
46545	3312	10	of	of	IN
46545	3312	11	each	each	DT
46545	3312	12	.	.	.
46545	3313	1	22	22	CD
46545	3313	2	.	.	.
46545	3314	1	What	what	WP
46545	3314	2	is	be	VBZ
46545	3314	3	meant	mean	VBN
46545	3314	4	by	by	IN
46545	3314	5	_	_	NNP
46545	3314	6	petty	petty	JJ
46545	3314	7	cash	cash	NN
46545	3314	8	_	_	NN
46545	3314	9	?	?	.
46545	3315	1	How	how	WRB
46545	3315	2	is	be	VBZ
46545	3315	3	the	the	DT
46545	3315	4	account	account	NN
46545	3315	5	of	of	IN
46545	3315	6	petty	petty	JJ
46545	3315	7	cash	cash	NN
46545	3315	8	kept	keep	VBN
46545	3315	9	?	?	.
46545	3316	1	23	23	CD
46545	3316	2	.	.	.
46545	3317	1	Mr.	Mr.	NNP
46545	3317	2	H.	H.	NNP
46545	3317	3	B.	B.	NNP
46545	3317	4	Emerson	Emerson	NNP
46545	3317	5	is	be	VBZ
46545	3317	6	a	a	DT
46545	3317	7	dealer	dealer	NN
46545	3317	8	in	in	IN
46545	3317	9	coal	coal	NN
46545	3317	10	and	and	CC
46545	3317	11	lumber	lumber	NN
46545	3317	12	.	.	.
46545	3318	1	That	that	IN
46545	3318	2	he	-PRON-	PRP
46545	3318	3	may	may	MD
46545	3318	4	know	know	VB
46545	3318	5	what	what	WP
46545	3318	6	profits	profit	NNS
46545	3318	7	are	be	VBP
46545	3318	8	made	make	VBN
46545	3318	9	in	in	IN
46545	3318	10	each	each	DT
46545	3318	11	branch	branch	NN
46545	3318	12	of	of	IN
46545	3318	13	his	-PRON-	PRP$
46545	3318	14	business	business	NN
46545	3318	15	,	,	,
46545	3318	16	he	-PRON-	PRP
46545	3318	17	keeps	keep	VBZ
46545	3318	18	accounts	account	NNS
46545	3318	19	in	in	IN
46545	3318	20	his	-PRON-	PRP$
46545	3318	21	ledger	ledger	NN
46545	3318	22	with	with	IN
46545	3318	23	coal	coal	NN
46545	3318	24	and	and	CC
46545	3318	25	lumber	lumber	NN
46545	3318	26	.	.	.
46545	3319	1	In	in	IN
46545	3319	2	his	-PRON-	PRP$
46545	3319	3	sales	sale	NNS
46545	3319	4	book	book	NN
46545	3319	5	,	,	,
46545	3319	6	one	one	CD
46545	3319	7	column	column	NN
46545	3319	8	is	be	VBZ
46545	3319	9	used	use	VBN
46545	3319	10	for	for	IN
46545	3319	11	lumber	lumber	NN
46545	3319	12	sales	sale	NNS
46545	3319	13	and	and	CC
46545	3319	14	one	one	CD
46545	3319	15	for	for	IN
46545	3319	16	coal	coal	NN
46545	3319	17	sales	sale	NNS
46545	3319	18	.	.	.
46545	3320	1	No	no	DT
46545	3320	2	purchase	purchase	NN
46545	3320	3	book	book	NN
46545	3320	4	is	be	VBZ
46545	3320	5	kept	keep	VBN
46545	3320	6	.	.	.
46545	3321	1	His	-PRON-	PRP$
46545	3321	2	assets	asset	NNS
46545	3321	3	and	and	CC
46545	3321	4	liabilities	liability	NNS
46545	3321	5	are	be	VBP
46545	3321	6	as	as	IN
46545	3321	7	follows	follow	VBZ
46545	3321	8	:	:	:
46545	3321	9	ASSETS	ASSETS	NNP
46545	3321	10	Cash	Cash	NNP
46545	3321	11	in	in	IN
46545	3321	12	State	State	NNP
46545	3321	13	bank	bank	NN
46545	3321	14	$	$	$
46545	3321	15	1,427.30	1,427.30	CD
46545	3321	16	Inventory	inventory	NN
46545	3321	17	,	,	,
46545	3321	18	coal	coal	NN
46545	3321	19	600.00	600.00	CD
46545	3321	20	"	"	``
46545	3321	21	lumber	lumber	NN
46545	3321	22	1,750.00	1,750.00	CD
46545	3321	23	Frank	Frank	NNP
46545	3321	24	Knowlton	Knowlton	NNP
46545	3321	25	,	,	,
46545	3321	26	note	note	NN
46545	3321	27	due	due	JJ
46545	3321	28	Aug.	August	NNP
46545	3321	29	2nd	2nd	JJ
46545	3321	30	75.00	75.00	CD
46545	3321	31	$	$	$
46545	3321	32	3,852.30	3,852.30	CD
46545	3321	33	--------	--------	NFP
46545	3321	34	LIABILITIES	liability	NNS
46545	3321	35	Eastern	Eastern	NNP
46545	3321	36	Coal	Coal	NNP
46545	3321	37	Co.	Co.	NNP
46545	3321	38	,	,	,
46545	3321	39	open	open	JJ
46545	3321	40	account	account	NN
46545	3321	41	260.00	260.00	CD
46545	3321	42	Northern	Northern	NNP
46545	3321	43	Lumber	Lumber	NNP
46545	3321	44	Co.	Co.	NNP
46545	3321	45	,	,	,
46545	3321	46	"	"	``
46545	3321	47	420.00	420.00	CD
46545	3321	48	680.00	680.00	CD
46545	3321	49	--------	--------	NFP
46545	3321	50	The	the	DT
46545	3321	51	following	follow	VBG
46545	3321	52	transactions	transaction	NNS
46545	3321	53	are	be	VBP
46545	3321	54	recorded	record	VBN
46545	3321	55	:	:	:
46545	3321	56	May	May	NNP
46545	3321	57	3	3	CD
46545	3321	58	.	.	.
46545	3322	1	Bought	buy	VBN
46545	3322	2	from	from	IN
46545	3322	3	John	John	NNP
46545	3322	4	Weber	Weber	NNP
46545	3322	5	,	,	,
46545	3322	6	for	for	IN
46545	3322	7	cash	cash	NN
46545	3322	8	,	,	,
46545	3322	9	lumber	lumber	VBP
46545	3322	10	$	$	$
46545	3322	11	130.00	130.00	CD
46545	3322	12	;	;	:
46545	3322	13	paid	pay	VBN
46545	3322	14	by	by	IN
46545	3322	15	check	check	NN
46545	3322	16	No	no	UH
46545	3322	17	.	.	.
46545	3323	1	19	19	CD
46545	3323	2	.	.	.
46545	3324	1	May	May	NNP
46545	3324	2	4	4	CD
46545	3324	3	.	.	.
46545	3325	1	Sold	sell	VBN
46545	3325	2	to	to	IN
46545	3325	3	Edward	Edward	NNP
46545	3325	4	Walsh	Walsh	NNP
46545	3325	5	,	,	,
46545	3325	6	on	on	IN
46545	3325	7	account	account	NN
46545	3325	8	,	,	,
46545	3325	9	2	2	CD
46545	3325	10	tons	ton	NNS
46545	3325	11	coal	coal	NN
46545	3325	12	@	@	CD
46545	3325	13	7.00	7.00	CD
46545	3325	14	,	,	,
46545	3325	15	$	$	$
46545	3325	16	14.00	14.00	CD
46545	3325	17	.	.	.
46545	3326	1	May	May	NNP
46545	3326	2	5	5	CD
46545	3326	3	.	.	.
46545	3327	1	Drew	draw	VBN
46545	3327	2	from	from	IN
46545	3327	3	bank	bank	NN
46545	3327	4	for	for	IN
46545	3327	5	petty	petty	JJ
46545	3327	6	cash	cash	NN
46545	3327	7	,	,	,
46545	3327	8	check	check	VBP
46545	3327	9	No	no	UH
46545	3327	10	.	.	.
46545	3328	1	20	20	CD
46545	3328	2	,	,	,
46545	3328	3	$	$	$
46545	3328	4	10.00	10.00	CD
46545	3328	5	;	;	:
46545	3328	6	sold	sell	VBN
46545	3328	7	to	to	IN
46545	3328	8	Franklin	Franklin	NNP
46545	3328	9	&	&	CC
46545	3328	10	Co.	Co.	NNP
46545	3328	11	,	,	,
46545	3328	12	lumber	lumber	NN
46545	3328	13	,	,	,
46545	3328	14	$	$	$
46545	3328	15	256.00	256.00	CD
46545	3328	16	.	.	.
46545	3329	1	May	May	NNP
46545	3329	2	6	6	CD
46545	3329	3	.	.	.
46545	3330	1	Sold	sell	VBN
46545	3330	2	for	for	IN
46545	3330	3	cash	cash	NN
46545	3330	4	,	,	,
46545	3330	5	coal	coal	NN
46545	3330	6	$	$	$
46545	3330	7	17.50	17.50	CD
46545	3330	8	;	;	:
46545	3330	9	received	receive	VBN
46545	3330	10	from	from	IN
46545	3330	11	Edward	Edward	NNP
46545	3330	12	Walsh	Walsh	NNP
46545	3330	13	,	,	,
46545	3330	14	on	on	IN
46545	3330	15	account	account	NN
46545	3330	16	,	,	,
46545	3330	17	$	$	$
46545	3330	18	10.00	10.00	CD
46545	3330	19	.	.	.
46545	3331	1	May	May	NNP
46545	3331	2	7	7	CD
46545	3331	3	.	.	.
46545	3332	1	Gave	give	VBD
46545	3332	2	Northern	Northern	NNP
46545	3332	3	Lumber	Lumber	NNP
46545	3332	4	Co.	Co.	NNP
46545	3332	5	,	,	,
46545	3332	6	check	check	VB
46545	3332	7	No	no	UH
46545	3332	8	.	.	.
46545	3333	1	21	21	CD
46545	3333	2	,	,	,
46545	3333	3	$	$	$
46545	3333	4	220.00	220.00	CD
46545	3333	5	,	,	,
46545	3333	6	60-day	60-day	CD
46545	3333	7	note	note	NN
46545	3333	8	,	,	,
46545	3333	9	$	$	$
46545	3333	10	200.00	200.00	CD
46545	3333	11	.	.	.
46545	3334	1	May	May	NNP
46545	3334	2	8	8	CD
46545	3334	3	.	.	.
46545	3335	1	Accepted	Accepted	NNP
46545	3335	2	30-day	30-day	CD
46545	3335	3	draft	draft	NN
46545	3335	4	of	of	IN
46545	3335	5	Eastern	Eastern	NNP
46545	3335	6	Coal	Coal	NNP
46545	3335	7	Co.	Co.	NNP
46545	3335	8	,	,	,
46545	3335	9	$	$	$
46545	3335	10	260.00	260.00	CD
46545	3335	11	;	;	:
46545	3335	12	paid	pay	VBN
46545	3335	13	for	for	IN
46545	3335	14	repairs	repair	NNS
46545	3335	15	to	to	IN
46545	3335	16	desk	desk	NN
46545	3335	17	,	,	,
46545	3335	18	cash	cash	NN
46545	3335	19	,	,	,
46545	3335	20	$	$	$
46545	3335	21	1.50	1.50	CD
46545	3335	22	.	.	.
46545	3336	1	Make	make	VB
46545	3336	2	all	all	DT
46545	3336	3	necessary	necessary	JJ
46545	3336	4	entries	entry	NNS
46545	3336	5	in	in	IN
46545	3336	6	books	book	NNS
46545	3336	7	of	of	IN
46545	3336	8	original	original	JJ
46545	3336	9	entry	entry	NN
46545	3336	10	to	to	TO
46545	3336	11	properly	properly	RB
46545	3336	12	record	record	VB
46545	3336	13	the	the	DT
46545	3336	14	above	above	JJ
46545	3336	15	.	.	.
46545	3337	1	REVIEW	REVIEW	NNP
46545	3337	2	QUESTIONS	QUESTIONS	NNP
46545	3337	3	ON	on	IN
46545	3337	4	THE	the	DT
46545	3337	5	SUBJECT	subject	NN
46545	3337	6	OF	of	IN
46545	3337	7	THEORY	theory	NN
46545	3337	8	OF	of	IN
46545	3337	9	ACCOUNTS	ACCOUNTS	NNP
46545	3337	10	PART	PART	NNP
46545	3337	11	II	II	NNP
46545	3337	12	1	1	CD
46545	3337	13	.	.	.
46545	3338	1	Into	into	IN
46545	3338	2	what	what	WP
46545	3338	3	two	two	CD
46545	3338	4	_	_	NNP
46545	3338	5	general	general	JJ
46545	3338	6	_	_	NNP
46545	3338	7	and	and	CC
46545	3338	8	what	what	WP
46545	3338	9	three	three	CD
46545	3338	10	_	_	NNP
46545	3338	11	special	special	JJ
46545	3338	12	classes	class	NNS
46545	3338	13	_	_	NNP
46545	3338	14	are	be	VBP
46545	3338	15	accounts	account	NNS
46545	3338	16	divided	divide	VBN
46545	3338	17	in	in	IN
46545	3338	18	double	double	JJ
46545	3338	19	entry	entry	NN
46545	3338	20	bookkeeping	bookkeepe	VBG
46545	3338	21	?	?	.
46545	3339	1	2	2	LS
46545	3339	2	.	.	.
46545	3340	1	Define	define	VB
46545	3340	2	and	and	CC
46545	3340	3	give	give	VB
46545	3340	4	examples	example	NNS
46545	3340	5	of	of	IN
46545	3340	6	_	_	NNP
46545	3340	7	personal	personal	JJ
46545	3340	8	_	_	NNP
46545	3340	9	,	,	,
46545	3340	10	_	_	NNP
46545	3340	11	real	real	JJ
46545	3340	12	_	_	NNP
46545	3340	13	,	,	,
46545	3340	14	_	_	NNP
46545	3340	15	representative	representative	NN
46545	3340	16	_	_	NNP
46545	3340	17	,	,	,
46545	3340	18	and	and	CC
46545	3340	19	_	_	NNP
46545	3340	20	nominal	nominal	JJ
46545	3340	21	accounts	account	NNS
46545	3340	22	_	_	NNP
46545	3340	23	.	.	.
46545	3341	1	3	3	LS
46545	3341	2	.	.	.
46545	3342	1	What	what	WP
46545	3342	2	is	be	VBZ
46545	3342	3	a	a	DT
46545	3342	4	_	_	NNP
46545	3342	5	merchandise	merchandise	NN
46545	3342	6	account	account	NN
46545	3342	7	_	_	NNP
46545	3342	8	?	?	.
46545	3343	1	What	what	WP
46545	3343	2	accounts	account	NNS
46545	3343	3	are	be	VBP
46545	3343	4	substituted	substitute	VBN
46545	3343	5	for	for	IN
46545	3343	6	the	the	DT
46545	3343	7	merchandise	merchandise	NN
46545	3343	8	account	account	NN
46545	3343	9	in	in	IN
46545	3343	10	modern	modern	JJ
46545	3343	11	bookkeeping	bookkeeping	NN
46545	3343	12	?	?	.
46545	3344	1	In	in	IN
46545	3344	2	what	what	WP
46545	3344	3	particular	particular	JJ
46545	3344	4	is	be	VBZ
46545	3344	5	the	the	DT
46545	3344	6	use	use	NN
46545	3344	7	of	of	IN
46545	3344	8	these	these	DT
46545	3344	9	accounts	account	VBZ
46545	3344	10	an	an	DT
46545	3344	11	improvement	improvement	NN
46545	3344	12	over	over	IN
46545	3344	13	the	the	DT
46545	3344	14	older	old	JJR
46545	3344	15	method	method	NN
46545	3344	16	of	of	IN
46545	3344	17	using	use	VBG
46545	3344	18	a	a	DT
46545	3344	19	merchandise	merchandise	NN
46545	3344	20	account	account	NN
46545	3344	21	?	?	.
46545	3345	1	4	4	LS
46545	3345	2	.	.	.
46545	3346	1	Name	name	VB
46545	3346	2	and	and	CC
46545	3346	3	define	define	VB
46545	3346	4	four	four	CD
46545	3346	5	classes	class	NNS
46545	3346	6	of	of	IN
46545	3346	7	assets	asset	NNS
46545	3346	8	,	,	,
46545	3346	9	giving	give	VBG
46545	3346	10	examples	example	NNS
46545	3346	11	of	of	IN
46545	3346	12	each	each	DT
46545	3346	13	.	.	.
46545	3347	1	5	5	CD
46545	3347	2	.	.	.
46545	3348	1	Give	give	VB
46545	3348	2	two	two	CD
46545	3348	3	examples	example	NNS
46545	3348	4	of	of	IN
46545	3348	5	fixed	fix	VBN
46545	3348	6	assets	asset	NNS
46545	3348	7	in	in	IN
46545	3348	8	one	one	CD
46545	3348	9	business	business	NN
46545	3348	10	which	which	WDT
46545	3348	11	become	become	VBP
46545	3348	12	floating	float	VBG
46545	3348	13	assets	asset	NNS
46545	3348	14	in	in	IN
46545	3348	15	another	another	DT
46545	3348	16	business	business	NN
46545	3348	17	.	.	.
46545	3349	1	Give	give	VB
46545	3349	2	two	two	CD
46545	3349	3	examples	example	NNS
46545	3349	4	of	of	IN
46545	3349	5	floating	float	VBG
46545	3349	6	assets	asset	NNS
46545	3349	7	in	in	IN
46545	3349	8	one	one	CD
46545	3349	9	business	business	NN
46545	3349	10	which	which	WDT
46545	3349	11	become	become	VBP
46545	3349	12	fixed	fixed	JJ
46545	3349	13	assets	asset	NNS
46545	3349	14	in	in	IN
46545	3349	15	another	another	DT
46545	3349	16	business	business	NN
46545	3349	17	.	.	.
46545	3350	1	6	6	CD
46545	3350	2	.	.	.
46545	3351	1	What	what	WP
46545	3351	2	are	be	VBP
46545	3351	3	revenue	revenue	NN
46545	3351	4	receipts	receipt	NNS
46545	3351	5	?	?	.
46545	3352	1	revenue	revenue	NN
46545	3352	2	expenditures	expenditure	NNS
46545	3352	3	?	?	.
46545	3353	1	What	what	WP
46545	3353	2	accounts	account	NNS
46545	3353	3	are	be	VBP
46545	3353	4	designated	designate	VBN
46545	3353	5	by	by	IN
46545	3353	6	the	the	DT
46545	3353	7	term	term	NN
46545	3353	8	_	_	NNP
46545	3353	9	revenue	revenue	NN
46545	3353	10	accounts	account	NNS
46545	3353	11	_	_	NNP
46545	3353	12	?	?	.
46545	3354	1	7	7	LS
46545	3354	2	.	.	.
46545	3355	1	What	what	WP
46545	3355	2	is	be	VBZ
46545	3355	3	the	the	DT
46545	3355	4	broad	broad	JJ
46545	3355	5	term	term	NN
46545	3355	6	by	by	IN
46545	3355	7	which	which	WDT
46545	3355	8	all	all	DT
46545	3355	9	revenue	revenue	NN
46545	3355	10	expenditure	expenditure	NN
46545	3355	11	accounts	account	NNS
46545	3355	12	are	be	VBP
46545	3355	13	designated	designate	VBN
46545	3355	14	?	?	.
46545	3356	1	Name	name	VB
46545	3356	2	and	and	CC
46545	3356	3	define	define	VB
46545	3356	4	five	five	CD
46545	3356	5	commonly	commonly	RB
46545	3356	6	used	use	VBN
46545	3356	7	subdivisions	subdivision	NNS
46545	3356	8	of	of	IN
46545	3356	9	this	this	DT
46545	3356	10	account	account	NN
46545	3356	11	.	.	.
46545	3357	1	8	8	LS
46545	3357	2	.	.	.
46545	3358	1	What	what	WP
46545	3358	2	is	be	VBZ
46545	3358	3	meant	mean	VBN
46545	3358	4	by	by	IN
46545	3358	5	_	_	NNP
46545	3358	6	journalizing	journalizing	NNP
46545	3358	7	_	_	NNP
46545	3358	8	?	?	.
46545	3359	1	When	when	WRB
46545	3359	2	purchase	purchase	NN
46545	3359	3	and	and	CC
46545	3359	4	sales	sale	NNS
46545	3359	5	books	book	NNS
46545	3359	6	are	be	VBP
46545	3359	7	used	use	VBN
46545	3359	8	,	,	,
46545	3359	9	what	what	WP
46545	3359	10	class	class	NN
46545	3359	11	of	of	IN
46545	3359	12	entries	entry	NNS
46545	3359	13	are	be	VBP
46545	3359	14	made	make	VBN
46545	3359	15	in	in	IN
46545	3359	16	the	the	DT
46545	3359	17	journal	journal	NN
46545	3359	18	?	?	.
46545	3360	1	Give	give	VB
46545	3360	2	three	three	CD
46545	3360	3	examples	example	NNS
46545	3360	4	of	of	IN
46545	3360	5	journal	journal	NN
46545	3360	6	entries	entry	NNS
46545	3360	7	involving	involve	VBG
46545	3360	8	transfers	transfer	NNS
46545	3360	9	of	of	IN
46545	3360	10	value	value	NN
46545	3360	11	from	from	IN
46545	3360	12	one	one	CD
46545	3360	13	account	account	NN
46545	3360	14	to	to	IN
46545	3360	15	another	another	DT
46545	3360	16	.	.	.
46545	3361	1	9	9	CD
46545	3361	2	.	.	.
46545	3362	1	What	what	WP
46545	3362	2	is	be	VBZ
46545	3362	3	a	a	DT
46545	3362	4	_	_	NNP
46545	3362	5	three	three	CD
46545	3362	6	column	column	NN
46545	3362	7	journal	journal	NNP
46545	3362	8	_	_	NNP
46545	3362	9	,	,	,
46545	3362	10	and	and	CC
46545	3362	11	how	how	WRB
46545	3362	12	is	be	VBZ
46545	3362	13	it	-PRON-	PRP
46545	3362	14	used	use	VBN
46545	3362	15	?	?	.
46545	3363	1	10	10	CD
46545	3363	2	.	.	.
46545	3364	1	Journalize	journalize	VB
46545	3364	2	the	the	DT
46545	3364	3	following	follow	VBG
46545	3364	4	transactions	transaction	NNS
46545	3364	5	:	:	:
46545	3364	6	April	April	NNP
46545	3364	7	15	15	CD
46545	3364	8	.	.	.
46545	3365	1	Bought	buy	VBN
46545	3365	2	from	from	IN
46545	3365	3	Reliance	Reliance	NNP
46545	3365	4	Mills	Mills	NNP
46545	3365	5	,	,	,
46545	3365	6	on	on	IN
46545	3365	7	account	account	NN
46545	3365	8	94	94	CD
46545	3365	9	bbls	bbl	NNS
46545	3365	10	.	.	.
46545	3366	1	flour	flour	NN
46545	3366	2	@	@	IN
46545	3366	3	$	$	$
46545	3366	4	4.75	4.75	CD
46545	3366	5	Sold	sell	VBN
46545	3366	6	to	to	IN
46545	3366	7	D.	D.	NNP
46545	3366	8	H.	H.	NNP
46545	3366	9	Pointer	Pointer	NNP
46545	3366	10	,	,	,
46545	3366	11	on	on	IN
46545	3366	12	account	account	NN
46545	3366	13	15	15	CD
46545	3366	14	bbls	bbls	NNP
46545	3366	15	.	.	.
46545	3367	1	flour	flour	NN
46545	3367	2	@	@	UH
46545	3367	3	5.35	5.35	CD
46545	3367	4	Sold	sell	VBN
46545	3367	5	to	to	IN
46545	3367	6	H.	H.	NNP
46545	3367	7	S.	S.	NNP
46545	3367	8	Fleming	Fleming	NNP
46545	3367	9	,	,	,
46545	3367	10	on	on	IN
46545	3367	11	account	account	NN
46545	3367	12	60	60	CD
46545	3367	13	bu	bu	NNP
46545	3367	14	.	.	.
46545	3368	1	wheat	wheat	NN
46545	3368	2	@	@	NFP
46545	3368	3	1.05	1.05	CD
46545	3368	4	April	April	NNP
46545	3368	5	16	16	CD
46545	3368	6	.	.	.
46545	3369	1	Gave	give	VBD
46545	3369	2	to	to	IN
46545	3369	3	Reliance	Reliance	NNP
46545	3369	4	Mills	Mills	NNP
46545	3369	5	,	,	,
46545	3369	6	my	-PRON-	PRP$
46545	3369	7	note	note	NN
46545	3369	8	payable	payable	JJ
46545	3369	9	in	in	IN
46545	3369	10	60	60	CD
46545	3369	11	days	day	NNS
46545	3369	12	,	,	,
46545	3369	13	to	to	TO
46545	3369	14	balance	balance	VB
46545	3369	15	account	account	NN
46545	3369	16	Received	receive	VBN
46545	3369	17	from	from	IN
46545	3369	18	D.	D.	NNP
46545	3369	19	H.	H.	NNP
46545	3369	20	Pointer	Pointer	NNP
46545	3369	21	note	note	NN
46545	3369	22	for	for	IN
46545	3369	23	30	30	CD
46545	3369	24	days	day	NNS
46545	3369	25	to	to	TO
46545	3369	26	balance	balance	NN
46545	3369	27	account	account	NN
46545	3369	28	.	.	.
46545	3370	1	11	11	CD
46545	3370	2	.	.	.
46545	3371	1	What	what	WP
46545	3371	2	is	be	VBZ
46545	3371	3	meant	mean	VBN
46545	3371	4	by	by	IN
46545	3371	5	_	_	NNP
46545	3371	6	posting	post	VBG
46545	3371	7	_	_	NNP
46545	3371	8	?	?	.
46545	3372	1	Explain	explain	VB
46545	3372	2	the	the	DT
46545	3372	3	operation	operation	NN
46545	3372	4	of	of	IN
46545	3372	5	posting	posting	NN
46545	3372	6	,	,	,
46545	3372	7	using	use	VBG
46545	3372	8	one	one	CD
46545	3372	9	of	of	IN
46545	3372	10	the	the	DT
46545	3372	11	above	above	JJ
46545	3372	12	transactions	transaction	NNS
46545	3372	13	as	as	IN
46545	3372	14	an	an	DT
46545	3372	15	example	example	NN
46545	3372	16	.	.	.
46545	3373	1	12	12	CD
46545	3373	2	.	.	.
46545	3374	1	In	in	IN
46545	3374	2	what	what	WP
46545	3374	3	particular	particular	JJ
46545	3374	4	does	do	VBZ
46545	3374	5	posting	post	VBG
46545	3374	6	from	from	IN
46545	3374	7	the	the	DT
46545	3374	8	cash	cash	NN
46545	3374	9	book	book	NN
46545	3374	10	differ	differ	VBP
46545	3374	11	from	from	IN
46545	3374	12	posting	post	VBG
46545	3374	13	from	from	IN
46545	3374	14	the	the	DT
46545	3374	15	journal	journal	NN
46545	3374	16	?	?	.
46545	3375	1	Explain	explain	VB
46545	3375	2	this	this	DT
46545	3375	3	difference	difference	NN
46545	3375	4	,	,	,
46545	3375	5	and	and	CC
46545	3375	6	illustrate	illustrate	VB
46545	3375	7	with	with	IN
46545	3375	8	two	two	CD
46545	3375	9	examples	example	NNS
46545	3375	10	.	.	.
46545	3376	1	13	13	CD
46545	3376	2	.	.	.
46545	3377	1	What	what	WP
46545	3377	2	is	be	VBZ
46545	3377	3	a	a	DT
46545	3377	4	_	_	NNP
46545	3377	5	trial	trial	NN
46545	3377	6	balance	balance	NN
46545	3377	7	_	_	NNP
46545	3377	8	,	,	,
46545	3377	9	and	and	CC
46545	3377	10	for	for	IN
46545	3377	11	what	what	WDT
46545	3377	12	purpose	purpose	NN
46545	3377	13	is	be	VBZ
46545	3377	14	it	-PRON-	PRP
46545	3377	15	taken	take	VBN
46545	3377	16	?	?	.
46545	3378	1	What	what	WP
46545	3378	2	does	do	VBZ
46545	3378	3	a	a	DT
46545	3378	4	trial	trial	NN
46545	3378	5	balance	balance	NN
46545	3378	6	prove	prove	NN
46545	3378	7	?	?	.
46545	3379	1	14	14	CD
46545	3379	2	.	.	.
46545	3380	1	What	what	WP
46545	3380	2	are	be	VBP
46545	3380	3	_	_	NNP
46545	3380	4	cash	cash	NN
46545	3380	5	discounts	discount	NNS
46545	3380	6	_	_	NNP
46545	3380	7	?	?	.
46545	3381	1	Are	be	VBP
46545	3381	2	cash	cash	NN
46545	3381	3	discounts	discount	NNS
46545	3381	4	a	a	DT
46545	3381	5	proper	proper	JJ
46545	3381	6	charge	charge	NN
46545	3381	7	against	against	IN
46545	3381	8	capital	capital	NN
46545	3381	9	,	,	,
46545	3381	10	or	or	CC
46545	3381	11	against	against	IN
46545	3381	12	revenue	revenue	NN
46545	3381	13	?	?	.
46545	3382	1	Why	why	WRB
46545	3382	2	?	?	.
46545	3383	1	15	15	CD
46545	3383	2	.	.	.
46545	3384	1	Name	name	VB
46545	3384	2	two	two	CD
46545	3384	3	ways	way	NNS
46545	3384	4	of	of	IN
46545	3384	5	treating	treat	VBG
46545	3384	6	cash	cash	NN
46545	3384	7	discounts	discount	NNS
46545	3384	8	in	in	IN
46545	3384	9	the	the	DT
46545	3384	10	ledger	ledger	NNP
46545	3384	11	,	,	,
46545	3384	12	based	base	VBN
46545	3384	13	on	on	IN
46545	3384	14	your	-PRON-	PRP$
46545	3384	15	answer	answer	NN
46545	3384	16	to	to	IN
46545	3384	17	the	the	DT
46545	3384	18	previous	previous	JJ
46545	3384	19	question	question	NN
46545	3384	20	.	.	.
46545	3385	1	16	16	CD
46545	3385	2	.	.	.
46545	3386	1	Illustrate	illustrate	VB
46545	3386	2	two	two	CD
46545	3386	3	methods	method	NNS
46545	3386	4	of	of	IN
46545	3386	5	entering	enter	VBG
46545	3386	6	cash	cash	NN
46545	3386	7	discounts	discount	NNS
46545	3386	8	allowed	allow	VBN
46545	3386	9	in	in	IN
46545	3386	10	the	the	DT
46545	3386	11	cash	cash	NN
46545	3386	12	book	book	NN
46545	3386	13	;	;	:
46545	3386	14	illustrate	illustrate	VB
46545	3386	15	the	the	DT
46545	3386	16	customer	customer	NN
46545	3386	17	's	's	POS
46545	3386	18	ledger	ledger	JJ
46545	3386	19	account	account	NN
46545	3386	20	as	as	IN
46545	3386	21	it	-PRON-	PRP
46545	3386	22	would	would	MD
46545	3386	23	appear	appear	VB
46545	3386	24	after	after	IN
46545	3386	25	posting	post	VBG
46545	3386	26	the	the	DT
46545	3386	27	credit	credit	NN
46545	3386	28	,	,	,
46545	3386	29	from	from	IN
46545	3386	30	each	each	DT
46545	3386	31	of	of	IN
46545	3386	32	these	these	DT
46545	3386	33	entries	entry	NNS
46545	3386	34	.	.	.
46545	3387	1	Which	which	WDT
46545	3387	2	method	method	NN
46545	3387	3	,	,	,
46545	3387	4	in	in	IN
46545	3387	5	your	-PRON-	PRP$
46545	3387	6	opinion	opinion	NN
46545	3387	7	,	,	,
46545	3387	8	most	most	RBS
46545	3387	9	clearly	clearly	RB
46545	3387	10	shows	show	VBZ
46545	3387	11	how	how	WRB
46545	3387	12	the	the	DT
46545	3387	13	account	account	NN
46545	3387	14	was	be	VBD
46545	3387	15	settled	settle	VBN
46545	3387	16	?	?	.
46545	3388	1	17	17	CD
46545	3388	2	.	.	.
46545	3389	1	Should	Should	MD
46545	3389	2	cash	cash	VB
46545	3389	3	discounts	discount	NNS
46545	3389	4	earned	earn	VBN
46545	3389	5	be	be	VB
46545	3389	6	credited	credit	VBN
46545	3389	7	against	against	IN
46545	3389	8	the	the	DT
46545	3389	9	cost	cost	NN
46545	3389	10	of	of	IN
46545	3389	11	goods	good	NNS
46545	3389	12	purchased	purchase	VBN
46545	3389	13	,	,	,
46545	3389	14	or	or	CC
46545	3389	15	credited	credit	VBN
46545	3389	16	to	to	IN
46545	3389	17	profits	profit	NNS
46545	3389	18	?	?	.
46545	3390	1	Why	why	WRB
46545	3390	2	?	?	.
46545	3391	1	18	18	CD
46545	3391	2	.	.	.
46545	3392	1	What	what	WP
46545	3392	2	is	be	VBZ
46545	3392	3	a	a	DT
46545	3392	4	_	_	NNP
46545	3392	5	profit	profit	NN
46545	3392	6	and	and	CC
46545	3392	7	loss	loss	NN
46545	3392	8	account	account	NN
46545	3392	9	_	_	NNP
46545	3392	10	?	?	.
46545	3393	1	What	what	WP
46545	3393	2	does	do	VBZ
46545	3393	3	the	the	DT
46545	3393	4	balance	balance	NN
46545	3393	5	of	of	IN
46545	3393	6	this	this	DT
46545	3393	7	account	account	NN
46545	3393	8	represent	represent	NN
46545	3393	9	?	?	.
46545	3394	1	How	how	WRB
46545	3394	2	frequently	frequently	RB
46545	3394	3	is	be	VBZ
46545	3394	4	the	the	DT
46545	3394	5	balance	balance	NN
46545	3394	6	of	of	IN
46545	3394	7	profit	profit	NN
46545	3394	8	and	and	CC
46545	3394	9	loss	loss	NN
46545	3394	10	account	account	NN
46545	3394	11	transferred	transfer	VBN
46545	3394	12	?	?	.
46545	3395	1	To	to	IN
46545	3395	2	what	what	WP
46545	3395	3	accounts	account	VBZ
46545	3395	4	,	,	,
46545	3395	5	in	in	IN
46545	3395	6	a	a	DT
46545	3395	7	proprietorship	proprietorship	NN
46545	3395	8	or	or	CC
46545	3395	9	partnership	partnership	NN
46545	3395	10	?	?	.
46545	3396	1	in	in	IN
46545	3396	2	a	a	DT
46545	3396	3	corporation	corporation	NN
46545	3396	4	?	?	.
46545	3397	1	19	19	CD
46545	3397	2	.	.	.
46545	3398	1	What	what	WP
46545	3398	2	is	be	VBZ
46545	3398	3	a	a	DT
46545	3398	4	_	_	NNP
46545	3398	5	trading	trading	NN
46545	3398	6	account	account	NN
46545	3398	7	_	_	NNP
46545	3398	8	,	,	,
46545	3398	9	and	and	CC
46545	3398	10	what	what	WP
46545	3398	11	is	be	VBZ
46545	3398	12	its	-PRON-	PRP$
46545	3398	13	purpose	purpose	NN
46545	3398	14	?	?	.
46545	3399	1	With	with	IN
46545	3399	2	what	what	WDT
46545	3399	3	classes	class	NNS
46545	3399	4	of	of	IN
46545	3399	5	items	item	NNS
46545	3399	6	should	should	MD
46545	3399	7	trading	trade	VBG
46545	3399	8	account	account	NN
46545	3399	9	be	be	VB
46545	3399	10	debited	debit	VBN
46545	3399	11	and	and	CC
46545	3399	12	credited	credit	VBN
46545	3399	13	?	?	.
46545	3400	1	How	how	WRB
46545	3400	2	is	be	VBZ
46545	3400	3	the	the	DT
46545	3400	4	trading	trading	NN
46545	3400	5	account	account	NN
46545	3400	6	constructed	construct	VBN
46545	3400	7	?	?	.
46545	3401	1	20	20	CD
46545	3401	2	.	.	.
46545	3402	1	What	what	WP
46545	3402	2	is	be	VBZ
46545	3402	3	meant	mean	VBN
46545	3402	4	by	by	IN
46545	3402	5	the	the	DT
46545	3402	6	_	_	NNP
46545	3402	7	turnover	turnover	NN
46545	3402	8	_	_	NNP
46545	3402	9	?	?	.
46545	3403	1	How	how	WRB
46545	3403	2	can	can	MD
46545	3403	3	the	the	DT
46545	3403	4	amount	amount	NN
46545	3403	5	of	of	IN
46545	3403	6	the	the	DT
46545	3403	7	turnover	turnover	NN
46545	3403	8	be	be	VB
46545	3403	9	shown	show	VBN
46545	3403	10	in	in	IN
46545	3403	11	the	the	DT
46545	3403	12	trading	trading	NN
46545	3403	13	account	account	NN
46545	3403	14	?	?	.
46545	3404	1	21	21	CD
46545	3404	2	.	.	.
46545	3405	1	What	what	WP
46545	3405	2	is	be	VBZ
46545	3405	3	a	a	DT
46545	3405	4	_	_	NNP
46545	3405	5	manufacturing	manufacturing	NN
46545	3405	6	account	account	NN
46545	3405	7	_	_	NNP
46545	3405	8	,	,	,
46545	3405	9	and	and	CC
46545	3405	10	of	of	IN
46545	3405	11	what	what	WP
46545	3405	12	items	item	NNS
46545	3405	13	is	be	VBZ
46545	3405	14	it	-PRON-	PRP
46545	3405	15	made	make	VBN
46545	3405	16	up	up	RP
46545	3405	17	?	?	.
46545	3406	1	What	what	WP
46545	3406	2	does	do	VBZ
46545	3406	3	the	the	DT
46545	3406	4	balance	balance	NN
46545	3406	5	of	of	IN
46545	3406	6	the	the	DT
46545	3406	7	manufacturing	manufacturing	NN
46545	3406	8	account	account	NN
46545	3406	9	represent	represent	NN
46545	3406	10	?	?	.
46545	3407	1	22	22	CD
46545	3407	2	.	.	.
46545	3408	1	What	what	WP
46545	3408	2	is	be	VBZ
46545	3408	3	a	a	DT
46545	3408	4	_	_	NNP
46545	3408	5	merchandise	merchandise	NN
46545	3408	6	inventory	inventory	NN
46545	3408	7	account	account	NN
46545	3408	8	_	_	NNP
46545	3408	9	,	,	,
46545	3408	10	and	and	CC
46545	3408	11	when	when	WRB
46545	3408	12	and	and	CC
46545	3408	13	for	for	IN
46545	3408	14	what	what	WDT
46545	3408	15	purpose	purpose	NN
46545	3408	16	is	be	VBZ
46545	3408	17	it	-PRON-	PRP
46545	3408	18	used	use	VBN
46545	3408	19	?	?	.
46545	3409	1	When	when	WRB
46545	3409	2	are	be	VBP
46545	3409	3	the	the	DT
46545	3409	4	books	book	NNS
46545	3409	5	said	say	VBD
46545	3409	6	to	to	TO
46545	3409	7	be	be	VB
46545	3409	8	closed	close	VBN
46545	3409	9	?	?	.
46545	3410	1	23	23	CD
46545	3410	2	.	.	.
46545	3411	1	What	what	WP
46545	3411	2	is	be	VBZ
46545	3411	3	a	a	DT
46545	3411	4	_	_	NNP
46545	3411	5	balance	balance	NN
46545	3411	6	sheet	sheet	NN
46545	3411	7	_	_	NNP
46545	3411	8	?	?	.
46545	3412	1	In	in	IN
46545	3412	2	what	what	WDT
46545	3412	3	order	order	NN
46545	3412	4	should	should	MD
46545	3412	5	the	the	DT
46545	3412	6	asset	asset	NN
46545	3412	7	and	and	CC
46545	3412	8	liability	liability	NN
46545	3412	9	accounts	account	NNS
46545	3412	10	be	be	VB
46545	3412	11	listed	list	VBN
46545	3412	12	on	on	IN
46545	3412	13	the	the	DT
46545	3412	14	balance	balance	NN
46545	3412	15	sheet	sheet	NN
46545	3412	16	?	?	.
46545	3413	1	24	24	CD
46545	3413	2	.	.	.
46545	3414	1	From	from	IN
46545	3414	2	the	the	DT
46545	3414	3	following	follow	VBG
46545	3414	4	trial	trial	NN
46545	3414	5	balance	balance	NN
46545	3414	6	prepare	prepare	NN
46545	3414	7	trading	trading	NN
46545	3414	8	account	account	NN
46545	3414	9	,	,	,
46545	3414	10	profit	profit	NN
46545	3414	11	and	and	CC
46545	3414	12	loss	loss	NN
46545	3414	13	account	account	NN
46545	3414	14	,	,	,
46545	3414	15	and	and	CC
46545	3414	16	balance	balance	NN
46545	3414	17	sheet	sheet	NN
46545	3414	18	.	.	.
46545	3415	1	TRIAL	trial	NN
46545	3415	2	BALANCE	BALANCE	NNP
46545	3415	3	Proprietor	Proprietor	NNP
46545	3415	4	(	(	-LRB-
46545	3415	5	Investment	investment	NN
46545	3415	6	)	)	-RRB-
46545	3415	7	$	$	$
46545	3415	8	7,500.00	7,500.00	CD
46545	3415	9	Bill	Bill	NNP
46545	3415	10	Payable	Payable	NNP
46545	3415	11	3,000.00	3,000.00	CD
46545	3415	12	Accounts	Accounts	NNPS
46545	3415	13	Payable	Payable	NNP
46545	3415	14	1,550.00	1,550.00	CD
46545	3415	15	Bank	Bank	NNP
46545	3415	16	$	$	$
46545	3415	17	1,254.84	1,254.84	CD
46545	3415	18	Accounts	account	NNS
46545	3415	19	Receivable	receivable	JJ
46545	3415	20	2,685.11	2,685.11	CD
46545	3415	21	Bills	bill	NNS
46545	3415	22	Receivable	receivable	JJ
46545	3415	23	3,860.00	3,860.00	CD
46545	3415	24	Merchandise	merchandise	NN
46545	3415	25	Inventory	inventory	NN
46545	3415	26	6,277.76	6,277.76	CD
46545	3415	27	Furniture	Furniture	NNP
46545	3415	28	and	and	CC
46545	3415	29	Fixtures	fixture	VBZ
46545	3415	30	750.00	750.00	CD
46545	3415	31	Purchases	Purchases	NNP
46545	3415	32	7,605.78	7,605.78	CD
46545	3415	33	Expense	expense	NN
46545	3415	34	1,416.30	1,416.30	CD
46545	3415	35	Discount	discount	NN
46545	3415	36	on	on	IN
46545	3415	37	Sales	sale	NNS
46545	3415	38	112.65	112.65	CD
46545	3415	39	Interest	Interest	NNP
46545	3415	40	44.20	44.20	CD
46545	3415	41	Sales	sale	NNS
46545	3415	42	11,990.70	11,990.70	CD
46545	3415	43	Cash	cash	NN
46545	3415	44	122.46	122.46	CD
46545	3415	45	----------	----------	NFP
46545	3415	46	----------	----------	NFP
46545	3415	47	$	$	$
46545	3415	48	24,084.90	24,084.90	CD
46545	3415	49	$	$	$
46545	3415	50	24,084.90	24,084.90	CD
46545	3415	51	Inventory	inventory	NN
46545	3415	52	at	at	IN
46545	3415	53	end	end	NN
46545	3415	54	of	of	IN
46545	3415	55	period	period	NN
46545	3415	56	$	$	$
46545	3415	57	6,807.09	6,807.09	CD
46545	3415	58	.	.	.
46545	3416	1	25	25	CD
46545	3416	2	.	.	.
46545	3417	1	Give	give	VB
46545	3417	2	examples	example	NNS
46545	3417	3	of	of	IN
46545	3417	4	the	the	DT
46545	3417	5	proper	proper	JJ
46545	3417	6	journal	journal	NN
46545	3417	7	entries	entry	NNS
46545	3417	8	when	when	WRB
46545	3417	9	the	the	DT
46545	3417	10	following	follow	VBG
46545	3417	11	transactions	transaction	NNS
46545	3417	12	occur	occur	VBP
46545	3417	13	in	in	IN
46545	3417	14	respect	respect	NN
46545	3417	15	to	to	IN
46545	3417	16	notes	note	NNS
46545	3417	17	receivable	receivable	JJ
46545	3417	18	:	:	:
46545	3417	19	When	when	WRB
46545	3417	20	a	a	DT
46545	3417	21	note	note	NN
46545	3417	22	is	be	VBZ
46545	3417	23	received	receive	VBN
46545	3417	24	;	;	:
46545	3417	25	When	when	WRB
46545	3417	26	a	a	DT
46545	3417	27	note	note	NN
46545	3417	28	is	be	VBZ
46545	3417	29	paid	pay	VBN
46545	3417	30	;	;	:
46545	3417	31	When	when	WRB
46545	3417	32	a	a	DT
46545	3417	33	note	note	NN
46545	3417	34	is	be	VBZ
46545	3417	35	collected	collect	VBN
46545	3417	36	by	by	IN
46545	3417	37	the	the	DT
46545	3417	38	bank	bank	NN
46545	3417	39	.	.	.
46545	3418	1	26	26	CD
46545	3418	2	.	.	.
46545	3419	1	Complete	complete	VB
46545	3419	2	the	the	DT
46545	3419	3	explanations	explanation	NNS
46545	3419	4	of	of	IN
46545	3419	5	the	the	DT
46545	3419	6	following	follow	VBG
46545	3419	7	entries	entry	NNS
46545	3419	8	,	,	,
46545	3419	9	and	and	CC
46545	3419	10	state	state	NN
46545	3419	11	under	under	IN
46545	3419	12	what	what	WDT
46545	3419	13	circumstances	circumstance	NNS
46545	3419	14	they	-PRON-	PRP
46545	3419	15	would	would	MD
46545	3419	16	be	be	VB
46545	3419	17	made	make	VBN
46545	3419	18	:	:	:
46545	3419	19	Bank	bank	NN
46545	3419	20	$	$	$
46545	3419	21	199.00	199.00	CD
46545	3419	22	Interest	interest	NN
46545	3419	23	1.00	1.00	CD
46545	3419	24	Bills	bill	NNS
46545	3419	25	Discounted	discount	VBD
46545	3419	26	$	$	$
46545	3419	27	200.00	200.00	CD
46545	3419	28	Bills	bill	NNS
46545	3419	29	Discounted	Discounted	NNP
46545	3419	30	200.00	200.00	CD
46545	3419	31	Bank	Bank	NNP
46545	3419	32	200.00	200.00	CD
46545	3419	33	Bills	bill	NNS
46545	3419	34	Receivable	receivable	JJ
46545	3419	35	5.00	5.00	CD
46545	3419	36	Bills	bill	NNS
46545	3419	37	Discounted	discount	VBN
46545	3419	38	1,000.00	1,000.00	CD
46545	3419	39	Bank	Bank	NNP
46545	3419	40	1,005.00	1,005.00	CD
46545	3419	41	27	27	CD
46545	3419	42	.	.	.
46545	3420	1	Make	make	VB
46545	3420	2	the	the	DT
46545	3420	3	proper	proper	JJ
46545	3420	4	journal	journal	NN
46545	3420	5	entries	entry	NNS
46545	3420	6	under	under	IN
46545	3420	7	the	the	DT
46545	3420	8	following	following	JJ
46545	3420	9	circumstances	circumstance	NNS
46545	3420	10	:	:	:
46545	3420	11	When	when	WRB
46545	3420	12	a	a	DT
46545	3420	13	note	note	NN
46545	3420	14	is	be	VBZ
46545	3420	15	past	past	RB
46545	3420	16	due	due	JJ
46545	3420	17	;	;	:
46545	3420	18	When	when	WRB
46545	3420	19	a	a	DT
46545	3420	20	note	note	NN
46545	3420	21	is	be	VBZ
46545	3420	22	renewed	renew	VBN
46545	3420	23	;	;	:
46545	3420	24	When	when	WRB
46545	3420	25	a	a	DT
46545	3420	26	renewed	renew	VBN
46545	3420	27	note	note	NN
46545	3420	28	has	have	VBZ
46545	3420	29	been	be	VBN
46545	3420	30	discounted	discount	VBN
46545	3420	31	.	.	.
46545	3421	1	28	28	CD
46545	3421	2	.	.	.
46545	3422	1	We	-PRON-	PRP
46545	3422	2	buy	buy	VBP
46545	3422	3	from	from	IN
46545	3422	4	Marshall	Marshall	NNP
46545	3422	5	Field	Field	NNP
46545	3422	6	&	&	CC
46545	3422	7	Company	Company	NNP
46545	3422	8	a	a	DT
46545	3422	9	bill	bill	NN
46545	3422	10	of	of	IN
46545	3422	11	dry	dry	JJ
46545	3422	12	goods	good	NNS
46545	3422	13	,	,	,
46545	3422	14	amounting	amount	VBG
46545	3422	15	to	to	IN
46545	3422	16	$	$	$
46545	3422	17	978.40	978.40	CD
46545	3422	18	,	,	,
46545	3422	19	and	and	CC
46545	3422	20	give	give	VB
46545	3422	21	them	-PRON-	PRP
46545	3422	22	our	-PRON-	PRP$
46545	3422	23	note	note	NN
46545	3422	24	@	@	NFP
46545	3422	25	60	60	CD
46545	3422	26	days	day	NNS
46545	3422	27	in	in	IN
46545	3422	28	payment	payment	NN
46545	3422	29	.	.	.
46545	3423	1	What	what	WDT
46545	3423	2	entry	entry	NN
46545	3423	3	?	?	.
46545	3424	1	29	29	CD
46545	3424	2	.	.	.
46545	3425	1	Marshall	Marshall	NNP
46545	3425	2	Field	Field	NNP
46545	3425	3	&	&	CC
46545	3425	4	Company	Company	NNP
46545	3425	5	discount	discount	VBP
46545	3425	6	our	-PRON-	PRP$
46545	3425	7	note	note	NN
46545	3425	8	,	,	,
46545	3425	9	and	and	CC
46545	3425	10	it	-PRON-	PRP
46545	3425	11	is	be	VBZ
46545	3425	12	presented	present	VBN
46545	3425	13	for	for	IN
46545	3425	14	payment	payment	NN
46545	3425	15	by	by	IN
46545	3425	16	the	the	DT
46545	3425	17	Continental	Continental	NNP
46545	3425	18	National	National	NNP
46545	3425	19	Bank	Bank	NNP
46545	3425	20	.	.	.
46545	3426	1	We	-PRON-	PRP
46545	3426	2	give	give	VBP
46545	3426	3	our	-PRON-	PRP$
46545	3426	4	check	check	NN
46545	3426	5	in	in	IN
46545	3426	6	payment	payment	NN
46545	3426	7	of	of	IN
46545	3426	8	the	the	DT
46545	3426	9	note	note	NN
46545	3426	10	,	,	,
46545	3426	11	with	with	IN
46545	3426	12	interest	interest	NN
46545	3426	13	@	@	SYM
46545	3426	14	5	5	CD
46545	3426	15	%	%	NN
46545	3426	16	.	.	.
46545	3427	1	How	how	WRB
46545	3427	2	much	much	JJ
46545	3427	3	do	do	VBP
46545	3427	4	we	-PRON-	PRP
46545	3427	5	pay	pay	VB
46545	3427	6	,	,	,
46545	3427	7	and	and	CC
46545	3427	8	what	what	WP
46545	3427	9	is	be	VBZ
46545	3427	10	the	the	DT
46545	3427	11	entry	entry	NN
46545	3427	12	?	?	.
46545	3428	1	30	30	CD
46545	3428	2	.	.	.
46545	3429	1	We	-PRON-	PRP
46545	3429	2	borrow	borrow	VBP
46545	3429	3	$	$	$
46545	3429	4	1,000.00	1,000.00	CD
46545	3429	5	from	from	IN
46545	3429	6	our	-PRON-	PRP$
46545	3429	7	bank	bank	NN
46545	3429	8	on	on	IN
46545	3429	9	our	-PRON-	PRP$
46545	3429	10	note	note	NN
46545	3429	11	@	@	NFP
46545	3429	12	30	30	CD
46545	3429	13	days	day	NNS
46545	3429	14	,	,	,
46545	3429	15	interest	interest	NN
46545	3429	16	@	@	SYM
46545	3429	17	6	6	CD
46545	3429	18	%	%	NN
46545	3429	19	.	.	.
46545	3430	1	What	what	WP
46545	3430	2	is	be	VBZ
46545	3430	3	the	the	DT
46545	3430	4	exact	exact	JJ
46545	3430	5	entry	entry	NN
46545	3430	6	?	?	.
46545	3431	1	31	31	CD
46545	3431	2	.	.	.
46545	3432	1	When	when	WRB
46545	3432	2	a	a	DT
46545	3432	3	draft	draft	NN
46545	3432	4	has	have	VBZ
46545	3432	5	been	be	VBN
46545	3432	6	accepted	accept	VBN
46545	3432	7	how	how	WRB
46545	3432	8	should	should	MD
46545	3432	9	it	-PRON-	PRP
46545	3432	10	be	be	VB
46545	3432	11	treated	treat	VBN
46545	3432	12	on	on	IN
46545	3432	13	the	the	DT
46545	3432	14	books	book	NNS
46545	3432	15	?	?	.
46545	3433	1	32	32	CD
46545	3433	2	.	.	.
46545	3434	1	What	what	WP
46545	3434	2	is	be	VBZ
46545	3434	3	the	the	DT
46545	3434	4	proper	proper	JJ
46545	3434	5	entry	entry	NN
46545	3434	6	when	when	WRB
46545	3434	7	a	a	DT
46545	3434	8	customer	customer	NN
46545	3434	9	pays	pay	VBZ
46545	3434	10	our	-PRON-	PRP$
46545	3434	11	sight	sight	NN
46545	3434	12	draft	draft	NN
46545	3434	13	?	?	.
46545	3435	1	33	33	CD
46545	3435	2	.	.	.
46545	3436	1	We	-PRON-	PRP
46545	3436	2	draw	draw	VBP
46545	3436	3	on	on	IN
46545	3436	4	George	George	NNP
46545	3436	5	Johnson	Johnson	NNP
46545	3436	6	for	for	IN
46545	3436	7	$	$	$
46545	3436	8	650.00	650.00	CD
46545	3436	9	@	@	NFP
46545	3436	10	60	60	CD
46545	3436	11	days	day	NNS
46545	3436	12	sight	sight	NN
46545	3436	13	.	.	.
46545	3437	1	He	-PRON-	PRP
46545	3437	2	accepts	accept	VBZ
46545	3437	3	the	the	DT
46545	3437	4	draft	draft	NN
46545	3437	5	,	,	,
46545	3437	6	which	which	WDT
46545	3437	7	we	-PRON-	PRP
46545	3437	8	discount	discount	VBP
46545	3437	9	at	at	IN
46545	3437	10	our	-PRON-	PRP$
46545	3437	11	bank	bank	NN
46545	3437	12	3	3	CD
46545	3437	13	days	day	NNS
46545	3437	14	later	later	RBR
46545	3437	15	,	,	,
46545	3437	16	the	the	DT
46545	3437	17	bank	bank	NN
46545	3437	18	charging	charge	VBG
46545	3437	19	us	-PRON-	PRP
46545	3437	20	7	7	CD
46545	3437	21	%	%	NN
46545	3437	22	interest	interest	NN
46545	3437	23	.	.	.
46545	3438	1	What	what	WDT
46545	3438	2	entries	entry	NNS
46545	3438	3	are	be	VBP
46545	3438	4	necessary	necessary	JJ
46545	3438	5	?	?	.
46545	3439	1	34	34	CD
46545	3439	2	.	.	.
46545	3440	1	We	-PRON-	PRP
46545	3440	2	accept	accept	VBP
46545	3440	3	a	a	DT
46545	3440	4	draft	draft	NN
46545	3440	5	from	from	IN
46545	3440	6	John	John	NNP
46545	3440	7	V.	V.	NNP
46545	3440	8	Farwell	Farwell	NNP
46545	3440	9	&	&	CC
46545	3440	10	Co.	Co.	NNP
46545	3440	11	for	for	IN
46545	3440	12	$	$	$
46545	3440	13	416.00	416.00	CD
46545	3440	14	payable	payable	JJ
46545	3440	15	in	in	IN
46545	3440	16	90	90	CD
46545	3440	17	days	day	NNS
46545	3440	18	.	.	.
46545	3441	1	What	what	WP
46545	3441	2	is	be	VBZ
46545	3441	3	the	the	DT
46545	3441	4	entry	entry	NN
46545	3441	5	on	on	IN
46545	3441	6	our	-PRON-	PRP$
46545	3441	7	books	book	NNS
46545	3441	8	?	?	.
46545	3442	1	What	what	WP
46545	3442	2	is	be	VBZ
46545	3442	3	the	the	DT
46545	3442	4	entry	entry	NN
46545	3442	5	on	on	IN
46545	3442	6	the	the	DT
46545	3442	7	books	book	NNS
46545	3442	8	of	of	IN
46545	3442	9	Farwell	Farwell	NNP
46545	3442	10	&	&	CC
46545	3442	11	Co.	Co.	NNP
46545	3442	12	?	?	.
46545	3443	1	35	35	CD
46545	3443	2	.	.	.
46545	3444	1	We	-PRON-	PRP
46545	3444	2	pay	pay	VBP
46545	3444	3	a	a	DT
46545	3444	4	sight	sight	NN
46545	3444	5	draft	draft	NN
46545	3444	6	drawn	draw	VBN
46545	3444	7	by	by	IN
46545	3444	8	Cable	Cable	NNP
46545	3444	9	Piano	Piano	NNP
46545	3444	10	Co.	Co.	NNP
46545	3444	11	What	what	WDT
46545	3444	12	entry	entry	NN
46545	3444	13	?	?	.
46545	3445	1	REVIEW	REVIEW	NNP
46545	3445	2	QUESTIONS	QUESTIONS	NNP
46545	3445	3	ON	on	IN
46545	3445	4	THE	the	DT
46545	3445	5	SUBJECT	SUBJECT	NNS
46545	3445	6	OF	of	IN
46545	3445	7	SINGLE	single	JJ
46545	3445	8	PROPRIETORS	PROPRIETORS	NNP
46545	3445	9	'	'	''
46545	3445	10	AND	and	CC
46545	3445	11	PARTNERS	partner	NNS
46545	3445	12	'	'	POS
46545	3445	13	ACCOUNTS	ACCOUNTS	NNP
46545	3445	14	1	1	CD
46545	3445	15	.	.	.
46545	3446	1	What	what	WDT
46545	3446	2	books	book	NNS
46545	3446	3	are	be	VBP
46545	3446	4	generally	generally	RB
46545	3446	5	used	use	VBN
46545	3446	6	in	in	IN
46545	3446	7	a	a	DT
46545	3446	8	small	small	JJ
46545	3446	9	retail	retail	JJ
46545	3446	10	business	business	NN
46545	3446	11	?	?	.
46545	3447	1	What	what	WP
46545	3447	2	is	be	VBZ
46545	3447	3	a	a	DT
46545	3447	4	blotter	blotter	NN
46545	3447	5	,	,	,
46545	3447	6	and	and	CC
46545	3447	7	how	how	WRB
46545	3447	8	is	be	VBZ
46545	3447	9	it	-PRON-	PRP
46545	3447	10	used	use	VBN
46545	3447	11	?	?	.
46545	3448	1	2	2	LS
46545	3448	2	.	.	.
46545	3449	1	What	what	WP
46545	3449	2	is	be	VBZ
46545	3449	3	the	the	DT
46545	3449	4	special	special	JJ
46545	3449	5	feature	feature	NN
46545	3449	6	of	of	IN
46545	3449	7	the	the	DT
46545	3449	8	journal	journal	NN
46545	3449	9	ruled	rule	VBD
46545	3449	10	ledger	ledger	RB
46545	3449	11	,	,	,
46545	3449	12	and	and	CC
46545	3449	13	of	of	IN
46545	3449	14	what	what	WDT
46545	3449	15	advantage	advantage	NN
46545	3449	16	is	be	VBZ
46545	3449	17	such	such	PDT
46545	3449	18	a	a	DT
46545	3449	19	ledger	ledger	NN
46545	3449	20	in	in	IN
46545	3449	21	a	a	DT
46545	3449	22	retail	retail	JJ
46545	3449	23	business	business	NN
46545	3449	24	?	?	.
46545	3450	1	3	3	LS
46545	3450	2	.	.	.
46545	3451	1	In	in	IN
46545	3451	2	a	a	DT
46545	3451	3	single	single	JJ
46545	3451	4	proprietorship	proprietorship	NN
46545	3451	5	,	,	,
46545	3451	6	what	what	WP
46545	3451	7	does	do	VBZ
46545	3451	8	the	the	DT
46545	3451	9	proprietor	proprietor	NN
46545	3451	10	's	's	POS
46545	3451	11	account	account	NN
46545	3451	12	represent	represent	NN
46545	3451	13	?	?	.
46545	3452	1	4	4	LS
46545	3452	2	.	.	.
46545	3453	1	Name	name	VB
46545	3453	2	one	one	CD
46545	3453	3	good	good	JJ
46545	3453	4	reason	reason	NN
46545	3453	5	why	why	WRB
46545	3453	6	withdrawals	withdrawal	NNS
46545	3453	7	of	of	IN
46545	3453	8	the	the	DT
46545	3453	9	proprietor	proprietor	NN
46545	3453	10	should	should	MD
46545	3453	11	be	be	VB
46545	3453	12	charged	charge	VBN
46545	3453	13	to	to	IN
46545	3453	14	a	a	DT
46545	3453	15	personal	personal	JJ
46545	3453	16	account	account	NN
46545	3453	17	.	.	.
46545	3454	1	5	5	CD
46545	3454	2	.	.	.
46545	3455	1	When	when	WRB
46545	3455	2	the	the	DT
46545	3455	3	books	book	NNS
46545	3455	4	are	be	VBP
46545	3455	5	closed	closed	JJ
46545	3455	6	,	,	,
46545	3455	7	what	what	WDT
46545	3455	8	account	account	NN
46545	3455	9	absorbs	absorb	VBZ
46545	3455	10	the	the	DT
46545	3455	11	profit	profit	NN
46545	3455	12	or	or	CC
46545	3455	13	loss	loss	NN
46545	3455	14	?	?	.
46545	3456	1	6	6	CD
46545	3456	2	.	.	.
46545	3457	1	What	what	WP
46545	3457	2	is	be	VBZ
46545	3457	3	meant	mean	VBN
46545	3457	4	by	by	IN
46545	3457	5	_	_	NNP
46545	3457	6	taking	take	VBG
46545	3457	7	an	an	DT
46545	3457	8	inventory	inventory	NN
46545	3457	9	_	_	NNP
46545	3457	10	,	,	,
46545	3457	11	and	and	CC
46545	3457	12	what	what	WDT
46545	3457	13	processes	process	NNS
46545	3457	14	are	be	VBP
46545	3457	15	involved	involve	VBN
46545	3457	16	?	?	.
46545	3458	1	7	7	LS
46545	3458	2	.	.	.
46545	3459	1	Should	Should	MD
46545	3459	2	an	an	DT
46545	3459	3	inventory	inventory	NN
46545	3459	4	be	be	VB
46545	3459	5	based	base	VBN
46545	3459	6	on	on	IN
46545	3459	7	_	_	NNP
46545	3459	8	cost	cost	NN
46545	3459	9	_	_	NNP
46545	3459	10	or	or	CC
46545	3459	11	on	on	IN
46545	3459	12	_	_	NNP
46545	3459	13	selling	sell	VBG
46545	3459	14	_	_	NNP
46545	3459	15	prices	price	NNS
46545	3459	16	?	?	.
46545	3460	1	Why	why	WRB
46545	3460	2	?	?	.
46545	3461	1	8	8	LS
46545	3461	2	.	.	.
46545	3462	1	What	what	WP
46545	3462	2	is	be	VBZ
46545	3462	3	meant	mean	VBN
46545	3462	4	by	by	IN
46545	3462	5	_	_	NNP
46545	3462	6	closing	close	VBG
46545	3462	7	the	the	DT
46545	3462	8	books	book	NNS
46545	3462	9	_	_	NNP
46545	3462	10	?	?	.
46545	3463	1	9	9	CD
46545	3463	2	.	.	.
46545	3464	1	In	in	IN
46545	3464	2	a	a	DT
46545	3464	3	retail	retail	JJ
46545	3464	4	business	business	NN
46545	3464	5	,	,	,
46545	3464	6	such	such	JJ
46545	3464	7	as	as	IN
46545	3464	8	is	be	VBZ
46545	3464	9	discussed	discuss	VBN
46545	3464	10	in	in	IN
46545	3464	11	the	the	DT
46545	3464	12	text	text	NN
46545	3464	13	,	,	,
46545	3464	14	what	what	WDT
46545	3464	15	regular	regular	JJ
46545	3464	16	accounts	account	NNS
46545	3464	17	are	be	VBP
46545	3464	18	closed	close	VBN
46545	3464	19	into	into	IN
46545	3464	20	trading	trading	NN
46545	3464	21	account	account	NN
46545	3464	22	?	?	.
46545	3465	1	10	10	CD
46545	3465	2	.	.	.
46545	3466	1	What	what	WP
46545	3466	2	does	do	VBZ
46545	3466	3	the	the	DT
46545	3466	4	balance	balance	NN
46545	3466	5	of	of	IN
46545	3466	6	trading	trading	NN
46545	3466	7	account	account	NN
46545	3466	8	represent	represent	NN
46545	3466	9	?	?	.
46545	3467	1	Into	into	IN
46545	3467	2	what	what	WDT
46545	3467	3	account	account	NN
46545	3467	4	is	be	VBZ
46545	3467	5	this	this	DT
46545	3467	6	balance	balance	NN
46545	3467	7	closed	close	VBN
46545	3467	8	?	?	.
46545	3468	1	11	11	CD
46545	3468	2	.	.	.
46545	3469	1	What	what	WP
46545	3469	2	does	do	VBZ
46545	3469	3	the	the	DT
46545	3469	4	difference	difference	NN
46545	3469	5	between	between	IN
46545	3469	6	assets	asset	NNS
46545	3469	7	and	and	CC
46545	3469	8	liabilities	liability	NNS
46545	3469	9	,	,	,
46545	3469	10	as	as	IN
46545	3469	11	shown	show	VBN
46545	3469	12	by	by	IN
46545	3469	13	the	the	DT
46545	3469	14	balance	balance	NN
46545	3469	15	sheet	sheet	NN
46545	3469	16	,	,	,
46545	3469	17	represent	represent	NN
46545	3469	18	?	?	.
46545	3470	1	In	in	IN
46545	3470	2	a	a	DT
46545	3470	3	single	single	JJ
46545	3470	4	proprietorship	proprietorship	NN
46545	3470	5	,	,	,
46545	3470	6	with	with	IN
46545	3470	7	what	what	WP
46545	3470	8	ledger	ledger	NNP
46545	3470	9	account	account	NN
46545	3470	10	does	do	VBZ
46545	3470	11	this	this	DT
46545	3470	12	balance	balance	NN
46545	3470	13	agree	agree	VB
46545	3470	14	?	?	.
46545	3471	1	12	12	CD
46545	3471	2	.	.	.
46545	3472	1	George	George	NNP
46545	3472	2	Thompson	Thompson	NNP
46545	3472	3	commences	commence	VBZ
46545	3472	4	business	business	NN
46545	3472	5	to	to	IN
46545	3472	6	-	-	HYPH
46545	3472	7	day	day	NN
46545	3472	8	,	,	,
46545	3472	9	with	with	IN
46545	3472	10	assets	asset	NNS
46545	3472	11	consisting	consist	VBG
46545	3472	12	of	of	IN
46545	3472	13	cash	cash	NN
46545	3472	14	,	,	,
46545	3472	15	$	$	$
46545	3472	16	1,650.00	1,650.00	CD
46545	3472	17	;	;	:
46545	3472	18	an	an	DT
46545	3472	19	account	account	NN
46545	3472	20	due	due	JJ
46545	3472	21	from	from	IN
46545	3472	22	Henry	Henry	NNP
46545	3472	23	Watson	Watson	NNP
46545	3472	24	,	,	,
46545	3472	25	$	$	$
46545	3472	26	84.60	84.60	CD
46545	3472	27	.	.	.
46545	3473	1	His	-PRON-	PRP$
46545	3473	2	transactions	transaction	NNS
46545	3473	3	consist	consist	VBP
46545	3473	4	of	of	IN
46545	3473	5	purchases	purchase	NNS
46545	3473	6	on	on	IN
46545	3473	7	account	account	NN
46545	3473	8	as	as	IN
46545	3473	9	follows	follow	VBZ
46545	3473	10	:	:	:
46545	3473	11	From	from	IN
46545	3473	12	Henry	Henry	NNP
46545	3473	13	Karl	Karl	NNP
46545	3473	14	&	&	CC
46545	3473	15	Co.	Co.	NNP
46545	3473	16	$	$	$
46545	3473	17	460.00	460.00	CD
46545	3473	18	"	"	``
46545	3473	19	White	White	NNP
46545	3473	20	&	&	CC
46545	3473	21	Black	Black	NNP
46545	3473	22	320.50	320.50	CD
46545	3473	23	Purchases	Purchases	NNP
46545	3473	24	for	for	IN
46545	3473	25	cash	cash	NN
46545	3473	26	129.00	129.00	CD
46545	3473	27	Sales	sale	NNS
46545	3473	28	for	for	IN
46545	3473	29	cash	cash	NN
46545	3473	30	87.50	87.50	CD
46545	3473	31	"	"	''
46545	3473	32	on	on	IN
46545	3473	33	account	account	NN
46545	3473	34	274.80	274.80	CD
46545	3473	35	Paid	pay	VBN
46545	3473	36	on	on	IN
46545	3473	37	account	account	NN
46545	3473	38	to	to	IN
46545	3473	39	Karl	Karl	NNP
46545	3473	40	&	&	CC
46545	3473	41	Co.	Co.	NNP
46545	3473	42	300.00	300.00	CD
46545	3473	43	Collected	collect	VBN
46545	3473	44	on	on	IN
46545	3473	45	account	account	NN
46545	3473	46	124.80	124.80	CD
46545	3473	47	Paid	pay	VBN
46545	3473	48	for	for	IN
46545	3473	49	sundry	sundry	JJ
46545	3473	50	expenses	expense	NNS
46545	3473	51	63.70	63.70	CD
46545	3473	52	Inventory	inventory	NN
46545	3473	53	at	at	IN
46545	3473	54	close	close	NN
46545	3473	55	of	of	IN
46545	3473	56	business	business	NN
46545	3473	57	655.50	655.50	CD
46545	3473	58	Open	open	VB
46545	3473	59	the	the	DT
46545	3473	60	books	book	NNS
46545	3473	61	,	,	,
46545	3473	62	enter	enter	VB
46545	3473	63	the	the	DT
46545	3473	64	transactions	transaction	NNS
46545	3473	65	in	in	IN
46545	3473	66	journal	journal	NNP
46545	3473	67	,	,	,
46545	3473	68	cash	cash	NN
46545	3473	69	book	book	NN
46545	3473	70	,	,	,
46545	3473	71	and	and	CC
46545	3473	72	sales	sale	NNS
46545	3473	73	book	book	NN
46545	3473	74	,	,	,
46545	3473	75	and	and	CC
46545	3473	76	make	make	VB
46545	3473	77	all	all	DT
46545	3473	78	postings	posting	NNS
46545	3473	79	to	to	IN
46545	3473	80	the	the	DT
46545	3473	81	ledger	ledger	JJ
46545	3473	82	.	.	.
46545	3474	1	Prepare	prepare	VB
46545	3474	2	a	a	DT
46545	3474	3	trial	trial	NN
46545	3474	4	balance	balance	NN
46545	3474	5	,	,	,
46545	3474	6	At	at	IN
46545	3474	7	the	the	DT
46545	3474	8	close	close	NN
46545	3474	9	of	of	IN
46545	3474	10	business	business	NN
46545	3474	11	,	,	,
46545	3474	12	prepare	prepare	VB
46545	3474	13	a	a	DT
46545	3474	14	trading	trading	NN
46545	3474	15	account	account	NN
46545	3474	16	,	,	,
46545	3474	17	close	close	JJ
46545	3474	18	into	into	IN
46545	3474	19	profit	profit	NN
46545	3474	20	and	and	CC
46545	3474	21	loss	loss	NN
46545	3474	22	,	,	,
46545	3474	23	and	and	CC
46545	3474	24	close	close	JJ
46545	3474	25	net	net	JJ
46545	3474	26	profits	profit	NNS
46545	3474	27	into	into	IN
46545	3474	28	proprietor	proprietor	NN
46545	3474	29	's	's	POS
46545	3474	30	account	account	NN
46545	3474	31	,	,	,
46545	3474	32	Prepare	prepare	VB
46545	3474	33	a	a	DT
46545	3474	34	balance	balance	NN
46545	3474	35	sheet	sheet	NN
46545	3474	36	,	,	,
46545	3474	37	13	13	CD
46545	3474	38	.	.	.
46545	3475	1	What	what	WP
46545	3475	2	is	be	VBZ
46545	3475	3	a	a	DT
46545	3475	4	sales	sale	NNS
46545	3475	5	ticket	ticket	NN
46545	3475	6	,	,	,
46545	3475	7	and	and	CC
46545	3475	8	for	for	IN
46545	3475	9	what	what	WDT
46545	3475	10	purpose	purpose	NN
46545	3475	11	is	be	VBZ
46545	3475	12	it	-PRON-	PRP
46545	3475	13	used	use	VBN
46545	3475	14	?	?	.
46545	3476	1	14	14	CD
46545	3476	2	.	.	.
46545	3477	1	What	what	WDT
46545	3477	2	benefit	benefit	NN
46545	3477	3	is	be	VBZ
46545	3477	4	derived	derive	VBN
46545	3477	5	from	from	IN
46545	3477	6	keeping	keep	VBG
46545	3477	7	departmental	departmental	JJ
46545	3477	8	purchase	purchase	NN
46545	3477	9	and	and	CC
46545	3477	10	sales	sale	NNS
46545	3477	11	records	record	NNS
46545	3477	12	.	.	.
46545	3478	1	15	15	CD
46545	3478	2	.	.	.
46545	3479	1	Prepare	prepare	VB
46545	3479	2	suitable	suitable	JJ
46545	3479	3	forms	form	NNS
46545	3479	4	for	for	IN
46545	3479	5	departmental	departmental	JJ
46545	3479	6	purchase	purchase	NN
46545	3479	7	and	and	CC
46545	3479	8	sales	sale	NNS
46545	3479	9	records	record	NNS
46545	3479	10	for	for	IN
46545	3479	11	a	a	DT
46545	3479	12	business	business	NN
46545	3479	13	divided	divide	VBN
46545	3479	14	into	into	IN
46545	3479	15	three	three	CD
46545	3479	16	departments	department	NNS
46545	3479	17	.	.	.
46545	3480	1	16	16	CD
46545	3480	2	.	.	.
46545	3481	1	What	what	WP
46545	3481	2	is	be	VBZ
46545	3481	3	a	a	DT
46545	3481	4	partnership	partnership	NN
46545	3481	5	?	?	.
46545	3482	1	17	17	CD
46545	3482	2	.	.	.
46545	3483	1	What	what	WP
46545	3483	2	is	be	VBZ
46545	3483	3	the	the	DT
46545	3483	4	purpose	purpose	NN
46545	3483	5	of	of	IN
46545	3483	6	a	a	DT
46545	3483	7	partnership	partnership	NN
46545	3483	8	agreement	agreement	NN
46545	3483	9	?	?	.
46545	3484	1	18	18	CD
46545	3484	2	.	.	.
46545	3485	1	By	by	IN
46545	3485	2	what	what	WDT
46545	3485	3	names	name	NNS
46545	3485	4	are	be	VBP
46545	3485	5	the	the	DT
46545	3485	6	different	different	JJ
46545	3485	7	classes	class	NNS
46545	3485	8	of	of	IN
46545	3485	9	partners	partner	NNS
46545	3485	10	known	know	VBN
46545	3485	11	?	?	.
46545	3486	1	19	19	CD
46545	3486	2	.	.	.
46545	3487	1	On	on	IN
46545	3487	2	what	what	WDT
46545	3487	3	basis	basis	NN
46545	3487	4	are	be	VBP
46545	3487	5	the	the	DT
46545	3487	6	profits	profit	NNS
46545	3487	7	of	of	IN
46545	3487	8	a	a	DT
46545	3487	9	partnership	partnership	NN
46545	3487	10	usually	usually	RB
46545	3487	11	divided	divide	VBN
46545	3487	12	?	?	.
46545	3488	1	20	20	CD
46545	3488	2	.	.	.
46545	3489	1	How	how	WRB
46545	3489	2	are	be	VBP
46545	3489	3	the	the	DT
46545	3489	4	_	_	NNP
46545	3489	5	personal	personal	JJ
46545	3489	6	_	_	NNP
46545	3489	7	and	and	CC
46545	3489	8	_	_	NNP
46545	3489	9	capital	capital	NN
46545	3489	10	_	_	NNP
46545	3489	11	accounts	account	VBZ
46545	3489	12	of	of	IN
46545	3489	13	partners	partner	NNS
46545	3489	14	distinguished	distinguish	VBN
46545	3489	15	?	?	.
46545	3490	1	What	what	WP
46545	3490	2	is	be	VBZ
46545	3490	3	the	the	DT
46545	3490	4	purpose	purpose	NN
46545	3490	5	of	of	IN
46545	3490	6	each	each	DT
46545	3490	7	of	of	IN
46545	3490	8	these	these	DT
46545	3490	9	accounts	account	NNS
46545	3490	10	?	?	.
46545	3491	1	21	21	CD
46545	3491	2	.	.	.
46545	3492	1	When	when	WRB
46545	3492	2	the	the	DT
46545	3492	3	books	book	NNS
46545	3492	4	of	of	IN
46545	3492	5	a	a	DT
46545	3492	6	partnership	partnership	NN
46545	3492	7	are	be	VBP
46545	3492	8	closed	close	VBN
46545	3492	9	,	,	,
46545	3492	10	into	into	IN
46545	3492	11	what	what	WP
46545	3492	12	accounts	account	NNS
46545	3492	13	are	be	VBP
46545	3492	14	the	the	DT
46545	3492	15	_	_	NNP
46545	3492	16	revenue	revenue	NN
46545	3492	17	_	_	NNP
46545	3492	18	accounts	account	NNS
46545	3492	19	closed	closed	JJ
46545	3492	20	?	?	.
46545	3493	1	Into	into	IN
46545	3493	2	what	what	WP
46545	3493	3	accounts	account	NNS
46545	3493	4	is	be	VBZ
46545	3493	5	the	the	DT
46545	3493	6	_	_	NNP
46545	3493	7	profit	profit	NN
46545	3493	8	_	_	NNP
46545	3493	9	and	and	CC
46545	3493	10	_	_	NNP
46545	3493	11	loss	loss	NN
46545	3493	12	_	_	NNP
46545	3493	13	account	account	NN
46545	3493	14	closed	close	VBN
46545	3493	15	?	?	.
46545	3494	1	22	22	CD
46545	3494	2	.	.	.
46545	3495	1	When	when	WRB
46545	3495	2	the	the	DT
46545	3495	3	business	business	NN
46545	3495	4	of	of	IN
46545	3495	5	a	a	DT
46545	3495	6	partnership	partnership	NN
46545	3495	7	is	be	VBZ
46545	3495	8	sold	sell	VBN
46545	3495	9	,	,	,
46545	3495	10	or	or	CC
46545	3495	11	liquidated	liquidate	VBD
46545	3495	12	,	,	,
46545	3495	13	how	how	WRB
46545	3495	14	are	be	VBP
46545	3495	15	the	the	DT
46545	3495	16	net	net	JJ
46545	3495	17	assets	asset	NNS
46545	3495	18	divided	divide	VBN
46545	3495	19	?	?	.
46545	3496	1	23	23	CD
46545	3496	2	.	.	.
46545	3497	1	If	if	IN
46545	3497	2	any	any	DT
46545	3497	3	part	part	NN
46545	3497	4	of	of	IN
46545	3497	5	the	the	DT
46545	3497	6	assets	asset	NNS
46545	3497	7	,	,	,
46545	3497	8	other	other	JJ
46545	3497	9	than	than	IN
46545	3497	10	the	the	DT
46545	3497	11	goods	good	NNS
46545	3497	12	in	in	IN
46545	3497	13	which	which	WDT
46545	3497	14	the	the	DT
46545	3497	15	firm	firm	NN
46545	3497	16	is	be	VBZ
46545	3497	17	trading	trade	VBG
46545	3497	18	,	,	,
46545	3497	19	brings	bring	VBZ
46545	3497	20	a	a	DT
46545	3497	21	price	price	NN
46545	3497	22	above	above	IN
46545	3497	23	cost	cost	NN
46545	3497	24	,	,	,
46545	3497	25	what	what	WP
46545	3497	26	journal	journal	NN
46545	3497	27	entry	entry	NN
46545	3497	28	is	be	VBZ
46545	3497	29	necessary	necessary	JJ
46545	3497	30	?	?	.
46545	3498	1	What	what	WDT
46545	3498	2	entry	entry	NN
46545	3498	3	if	if	IN
46545	3498	4	the	the	DT
46545	3498	5	price	price	NN
46545	3498	6	is	be	VBZ
46545	3498	7	below	below	IN
46545	3498	8	cost	cost	NN
46545	3498	9	?	?	.
46545	3499	1	24	24	CD
46545	3499	2	.	.	.
46545	3500	1	When	when	WRB
46545	3500	2	partners	partner	NNS
46545	3500	3	invest	invest	VBP
46545	3500	4	unequal	unequal	JJ
46545	3500	5	amounts	amount	NNS
46545	3500	6	in	in	IN
46545	3500	7	the	the	DT
46545	3500	8	business	business	NN
46545	3500	9	,	,	,
46545	3500	10	what	what	WP
46545	3500	11	is	be	VBZ
46545	3500	12	the	the	DT
46545	3500	13	usual	usual	JJ
46545	3500	14	method	method	NN
46545	3500	15	of	of	IN
46545	3500	16	adjusting	adjust	VBG
46545	3500	17	the	the	DT
46545	3500	18	inequality	inequality	NN
46545	3500	19	?	?	.
46545	3501	1	25	25	CD
46545	3501	2	.	.	.
46545	3502	1	White	white	JJ
46545	3502	2	,	,	,
46545	3502	3	Black	Black	NNP
46545	3502	4	,	,	,
46545	3502	5	and	and	CC
46545	3502	6	Brown	Brown	NNP
46545	3502	7	who	who	WP
46545	3502	8	have	have	VBP
46545	3502	9	been	be	VBN
46545	3502	10	conducting	conduct	VBG
46545	3502	11	business	business	NN
46545	3502	12	under	under	IN
46545	3502	13	a	a	DT
46545	3502	14	partnership	partnership	NN
46545	3502	15	agreement	agreement	NN
46545	3502	16	,	,	,
46545	3502	17	decide	decide	VB
46545	3502	18	to	to	TO
46545	3502	19	liquidate	liquidate	VB
46545	3502	20	the	the	DT
46545	3502	21	business	business	NN
46545	3502	22	and	and	CC
46545	3502	23	dissolve	dissolve	VB
46545	3502	24	the	the	DT
46545	3502	25	partnership	partnership	NN
46545	3502	26	.	.	.
46545	3503	1	In	in	IN
46545	3503	2	the	the	DT
46545	3503	3	final	final	JJ
46545	3503	4	settlement	settlement	NN
46545	3503	5	White	White	NNP
46545	3503	6	agrees	agree	VBZ
46545	3503	7	to	to	TO
46545	3503	8	accept	accept	VB
46545	3503	9	the	the	DT
46545	3503	10	accounts	account	NNS
46545	3503	11	receivable	receivable	JJ
46545	3503	12	,	,	,
46545	3503	13	which	which	WDT
46545	3503	14	amount	amount	VBP
46545	3503	15	to	to	IN
46545	3503	16	$	$	$
46545	3503	17	6,432.00	6,432.00	CD
46545	3503	18	,	,	,
46545	3503	19	in	in	IN
46545	3503	20	part	part	NN
46545	3503	21	payment	payment	NN
46545	3503	22	of	of	IN
46545	3503	23	the	the	DT
46545	3503	24	amount	amount	NN
46545	3503	25	due	due	JJ
46545	3503	26	him	-PRON-	PRP
46545	3503	27	,	,	,
46545	3503	28	provided	provide	VBN
46545	3503	29	10	10	CD
46545	3503	30	%	%	NN
46545	3503	31	is	be	VBZ
46545	3503	32	first	first	RB
46545	3503	33	charged	charge	VBN
46545	3503	34	off	off	RP
46545	3503	35	to	to	TO
46545	3503	36	cover	cover	VB
46545	3503	37	doubtful	doubtful	JJ
46545	3503	38	accounts	account	NNS
46545	3503	39	.	.	.
46545	3504	1	What	what	WDT
46545	3504	2	journal	journal	NN
46545	3504	3	entry	entry	NN
46545	3504	4	is	be	VBZ
46545	3504	5	necessary	necessary	JJ
46545	3504	6	?	?	.
46545	3505	1	26	26	CD
46545	3505	2	.	.	.
46545	3506	1	H.	H.	NNP
46545	3506	2	W.	W.	NNP
46545	3506	3	Hackett	Hackett	NNP
46545	3506	4	has	have	VBZ
46545	3506	5	been	be	VBN
46545	3506	6	conducting	conduct	VBG
46545	3506	7	a	a	DT
46545	3506	8	grocery	grocery	NN
46545	3506	9	business	business	NN
46545	3506	10	.	.	.
46545	3507	1	His	-PRON-	PRP$
46545	3507	2	books	book	NNS
46545	3507	3	have	have	VBP
46545	3507	4	been	be	VBN
46545	3507	5	kept	keep	VBN
46545	3507	6	by	by	IN
46545	3507	7	double	double	JJ
46545	3507	8	entry	entry	NN
46545	3507	9	,	,	,
46545	3507	10	and	and	CC
46545	3507	11	were	be	VBD
46545	3507	12	last	last	JJ
46545	3507	13	closed	close	VBN
46545	3507	14	December	December	NNP
46545	3507	15	31st	31st	NN
46545	3507	16	,	,	,
46545	3507	17	1908	1908	CD
46545	3507	18	.	.	.
46545	3508	1	At	at	IN
46545	3508	2	that	that	DT
46545	3508	3	time	time	NN
46545	3508	4	,	,	,
46545	3508	5	his	-PRON-	PRP$
46545	3508	6	net	net	JJ
46545	3508	7	worth	worth	NN
46545	3508	8	was	be	VBD
46545	3508	9	$	$	$
46545	3508	10	2,698.50	2,698.50	CD
46545	3508	11	.	.	.
46545	3509	1	April	April	NNP
46545	3509	2	30th	30th	NN
46545	3509	3	,	,	,
46545	3509	4	1909	1909	CD
46545	3509	5	,	,	,
46545	3509	6	he	-PRON-	PRP
46545	3509	7	sold	sell	VBD
46545	3509	8	to	to	IN
46545	3509	9	John	John	NNP
46545	3509	10	Ransom	Ransom	NNP
46545	3509	11	a	a	DT
46545	3509	12	half	half	JJ
46545	3509	13	interest	interest	NN
46545	3509	14	in	in	IN
46545	3509	15	the	the	DT
46545	3509	16	business	business	NN
46545	3509	17	for	for	IN
46545	3509	18	$	$	$
46545	3509	19	1,500.00	1,500.00	CD
46545	3509	20	.	.	.
46545	3510	1	Ransom	Ransom	NNP
46545	3510	2	made	make	VBD
46545	3510	3	a	a	DT
46545	3510	4	cash	cash	NN
46545	3510	5	payment	payment	NN
46545	3510	6	of	of	IN
46545	3510	7	$	$	$
46545	3510	8	1,000.00	1,000.00	CD
46545	3510	9	,	,	,
46545	3510	10	and	and	CC
46545	3510	11	gave	give	VBD
46545	3510	12	his	-PRON-	PRP$
46545	3510	13	note	note	NN
46545	3510	14	for	for	IN
46545	3510	15	$	$	$
46545	3510	16	500.00	500.00	CD
46545	3510	17	payable	payable	JJ
46545	3510	18	on	on	IN
46545	3510	19	demand	demand	NN
46545	3510	20	,	,	,
46545	3510	21	with	with	IN
46545	3510	22	interest	interest	NN
46545	3510	23	at	at	IN
46545	3510	24	6	6	CD
46545	3510	25	%	%	NN
46545	3510	26	.	.	.
46545	3511	1	The	the	DT
46545	3511	2	profits	profit	NNS
46545	3511	3	for	for	IN
46545	3511	4	the	the	DT
46545	3511	5	four	four	CD
46545	3511	6	months	month	NNS
46545	3511	7	ending	end	VBG
46545	3511	8	April	April	NNP
46545	3511	9	30th	30th	NN
46545	3511	10	,	,	,
46545	3511	11	1909	1909	CD
46545	3511	12	,	,	,
46545	3511	13	(	(	-LRB-
46545	3511	14	estimated	estimate	VBN
46545	3511	15	from	from	IN
46545	3511	16	the	the	DT
46545	3511	17	books	book	NNS
46545	3511	18	)	)	-RRB-
46545	3511	19	,	,	,
46545	3511	20	were	be	VBD
46545	3511	21	$	$	$
46545	3511	22	325.00	325.00	CD
46545	3511	23	.	.	.
46545	3512	1	This	this	DT
46545	3512	2	amount	amount	NN
46545	3512	3	was	be	VBD
46545	3512	4	to	to	TO
46545	3512	5	be	be	VB
46545	3512	6	allowed	allow	VBN
46545	3512	7	to	to	IN
46545	3512	8	Mr.	Mr.	NNP
46545	3512	9	Hackett	Hackett	NNP
46545	3512	10	and	and	CC
46545	3512	11	placed	place	VBD
46545	3512	12	to	to	IN
46545	3512	13	his	-PRON-	PRP$
46545	3512	14	credit	credit	NN
46545	3512	15	on	on	IN
46545	3512	16	the	the	DT
46545	3512	17	books	book	NNS
46545	3512	18	.	.	.
46545	3513	1	Make	make	VB
46545	3513	2	journal	journal	NN
46545	3513	3	entries	entry	NNS
46545	3513	4	for	for	IN
46545	3513	5	the	the	DT
46545	3513	6	allowed	allow	VBN
46545	3513	7	profit	profit	NN
46545	3513	8	and	and	CC
46545	3513	9	for	for	IN
46545	3513	10	the	the	DT
46545	3513	11	sale	sale	NN
46545	3513	12	of	of	IN
46545	3513	13	the	the	DT
46545	3513	14	half	half	JJ
46545	3513	15	interest	interest	NN
46545	3513	16	.	.	.
46545	3514	1	The	the	DT
46545	3514	2	books	book	NNS
46545	3514	3	are	be	VBP
46545	3514	4	not	not	RB
46545	3514	5	to	to	TO
46545	3514	6	be	be	VB
46545	3514	7	closed	close	VBN
46545	3514	8	at	at	IN
46545	3514	9	the	the	DT
46545	3514	10	beginning	beginning	NN
46545	3514	11	of	of	IN
46545	3514	12	the	the	DT
46545	3514	13	new	new	JJ
46545	3514	14	partnership	partnership	NN
46545	3514	15	.	.	.
46545	3515	1	27	27	CD
46545	3515	2	.	.	.
46545	3516	1	Prepare	prepare	VB
46545	3516	2	in	in	IN
46545	3516	3	proper	proper	JJ
46545	3516	4	form	form	NN
46545	3516	5	a	a	DT
46545	3516	6	solution	solution	NN
46545	3516	7	of	of	IN
46545	3516	8	the	the	DT
46545	3516	9	problem	problem	NN
46545	3516	10	given	give	VBN
46545	3516	11	in	in	IN
46545	3516	12	Art	art	NN
46545	3516	13	.	.	.
46545	3517	1	40	40	CD
46545	3517	2	,	,	,
46545	3517	3	Page	Page	NNP
46545	3517	4	72	72	CD
46545	3517	5	.	.	.
46545	3518	1	28	28	CD
46545	3518	2	.	.	.
46545	3519	1	Prepare	prepare	VB
46545	3519	2	a	a	DT
46545	3519	3	complete	complete	JJ
46545	3519	4	solution	solution	NN
46545	3519	5	of	of	IN
46545	3519	6	the	the	DT
46545	3519	7	problem	problem	NN
46545	3519	8	given	give	VBN
46545	3519	9	in	in	IN
46545	3519	10	Art	art	NN
46545	3519	11	.	.	.
46545	3520	1	42	42	CD
46545	3520	2	,	,	,
46545	3520	3	Page	Page	NNP
46545	3520	4	74	74	CD
46545	3520	5	.	.	.
46545	3520	6	REVIEW	REVIEW	NNP
46545	3520	7	QUESTIONS	QUESTIONS	NNP
46545	3520	8	ON	on	IN
46545	3520	9	THE	the	DT
46545	3520	10	SUBJECT	subject	NN
46545	3520	11	OF	of	IN
46545	3520	12	CORPORATION	corporation	NN
46545	3520	13	ACCOUNTS	ACCOUNTS	NNP
46545	3520	14	1	1	CD
46545	3520	15	.	.	.
46545	3521	1	Into	into	IN
46545	3521	2	what	what	WP
46545	3521	3	two	two	CD
46545	3521	4	general	general	JJ
46545	3521	5	classes	class	NNS
46545	3521	6	are	be	VBP
46545	3521	7	corporations	corporation	NNS
46545	3521	8	divided	divide	VBN
46545	3521	9	?	?	.
46545	3522	1	Name	name	VB
46545	3522	2	and	and	CC
46545	3522	3	give	give	VB
46545	3522	4	examples	example	NNS
46545	3522	5	of	of	IN
46545	3522	6	two	two	CD
46545	3522	7	classes	class	NNS
46545	3522	8	of	of	IN
46545	3522	9	private	private	JJ
46545	3522	10	corporations	corporation	NNS
46545	3522	11	.	.	.
46545	3523	1	2	2	LS
46545	3523	2	.	.	.
46545	3524	1	How	how	WRB
46545	3524	2	are	be	VBP
46545	3524	3	joint	joint	JJ
46545	3524	4	stock	stock	NN
46545	3524	5	companies	company	NNS
46545	3524	6	distinguished	distinguish	VBN
46545	3524	7	from	from	IN
46545	3524	8	corporations	corporation	NNS
46545	3524	9	?	?	.
46545	3525	1	In	in	IN
46545	3525	2	what	what	WDT
46545	3525	3	ways	way	NNS
46545	3525	4	are	be	VBP
46545	3525	5	they	-PRON-	PRP
46545	3525	6	like	like	IN
46545	3525	7	corporations	corporation	NNS
46545	3525	8	?	?	.
46545	3526	1	3	3	LS
46545	3526	2	.	.	.
46545	3527	1	How	how	WRB
46545	3527	2	are	be	VBP
46545	3527	3	corporations	corporation	NNS
46545	3527	4	created	create	VBN
46545	3527	5	?	?	.
46545	3528	1	Name	name	NN
46545	3528	2	5	5	CD
46545	3528	3	common	common	JJ
46545	3528	4	requirements	requirement	NNS
46545	3528	5	of	of	IN
46545	3528	6	the	the	DT
46545	3528	7	certificate	certificate	NN
46545	3528	8	of	of	IN
46545	3528	9	incorporation	incorporation	NN
46545	3528	10	or	or	CC
46545	3528	11	application	application	NN
46545	3528	12	for	for	IN
46545	3528	13	a	a	DT
46545	3528	14	corporate	corporate	JJ
46545	3528	15	charter	charter	NN
46545	3528	16	.	.	.
46545	3529	1	4	4	LS
46545	3529	2	.	.	.
46545	3530	1	What	what	WP
46545	3530	2	is	be	VBZ
46545	3530	3	meant	mean	VBN
46545	3530	4	by	by	IN
46545	3530	5	a	a	DT
46545	3530	6	_	_	NNP
46545	3530	7	stockholder	stockholder	NN
46545	3530	8	_	_	NNP
46545	3530	9	,	,	,
46545	3530	10	and	and	CC
46545	3530	11	how	how	WRB
46545	3530	12	may	may	MD
46545	3530	13	a	a	DT
46545	3530	14	person	person	NN
46545	3530	15	become	become	VB
46545	3530	16	a	a	DT
46545	3530	17	stockholder	stockholder	NN
46545	3530	18	in	in	IN
46545	3530	19	a	a	DT
46545	3530	20	corporation	corporation	NN
46545	3530	21	?	?	.
46545	3531	1	What	what	WP
46545	3531	2	is	be	VBZ
46545	3531	3	a	a	DT
46545	3531	4	_	_	NNP
46545	3531	5	stock	stock	NN
46545	3531	6	certificate	certificate	NN
46545	3531	7	_	_	NNP
46545	3531	8	?	?	.
46545	3532	1	5	5	CD
46545	3532	2	.	.	.
46545	3533	1	What	what	WP
46545	3533	2	is	be	VBZ
46545	3533	3	meant	mean	VBN
46545	3533	4	by	by	IN
46545	3533	5	the	the	DT
46545	3533	6	_	_	NNP
46545	3533	7	capitalization	capitalization	NN
46545	3533	8	of	of	IN
46545	3533	9	a	a	DT
46545	3533	10	corporation	corporation	NN
46545	3533	11	_	_	NNP
46545	3533	12	?	?	.
46545	3534	1	What	what	WP
46545	3534	2	is	be	VBZ
46545	3534	3	the	the	DT
46545	3534	4	difference	difference	NN
46545	3534	5	in	in	IN
46545	3534	6	meaning	meaning	NN
46545	3534	7	of	of	IN
46545	3534	8	the	the	DT
46545	3534	9	terms	term	NNS
46545	3534	10	_	_	NNP
46545	3534	11	capital	capital	NN
46545	3534	12	_	_	NNP
46545	3534	13	and	and	CC
46545	3534	14	_	_	NNP
46545	3534	15	capital	capital	NN
46545	3534	16	stock	stock	NN
46545	3534	17	_	_	NNP
46545	3534	18	,	,	,
46545	3534	19	as	as	IN
46545	3534	20	these	these	DT
46545	3534	21	terms	term	NNS
46545	3534	22	are	be	VBP
46545	3534	23	usually	usually	RB
46545	3534	24	understood	understand	VBN
46545	3534	25	?	?	.
46545	3535	1	6	6	CD
46545	3535	2	.	.	.
46545	3536	1	Define	define	VB
46545	3536	2	the	the	DT
46545	3536	3	two	two	CD
46545	3536	4	principal	principal	JJ
46545	3536	5	classes	class	NNS
46545	3536	6	of	of	IN
46545	3536	7	stock	stock	NN
46545	3536	8	issued	issue	VBN
46545	3536	9	by	by	IN
46545	3536	10	corporations	corporation	NNS
46545	3536	11	.	.	.
46545	3537	1	Name	name	VB
46545	3537	2	and	and	CC
46545	3537	3	define	define	VB
46545	3537	4	two	two	CD
46545	3537	5	kinds	kind	NNS
46545	3537	6	of	of	IN
46545	3537	7	preferred	prefer	VBN
46545	3537	8	stock	stock	NN
46545	3537	9	.	.	.
46545	3538	1	What	what	WP
46545	3538	2	is	be	VBZ
46545	3538	3	meant	mean	VBN
46545	3538	4	by	by	IN
46545	3538	5	the	the	DT
46545	3538	6	term	term	NN
46545	3538	7	_	_	NNP
46545	3538	8	treasury	treasury	NNP
46545	3538	9	stock	stock	NN
46545	3538	10	_	_	NNP
46545	3538	11	?	?	.
46545	3539	1	_	_	NNP
46545	3539	2	Watered	Watered	NNP
46545	3539	3	stock	stock	NN
46545	3539	4	?	?	.
46545	3539	5	_	_	NNP
46545	3539	6	7	7	CD
46545	3539	7	.	.	.
46545	3540	1	By	by	IN
46545	3540	2	whom	whom	WP
46545	3540	3	are	be	VBP
46545	3540	4	the	the	DT
46545	3540	5	affairs	affair	NNS
46545	3540	6	of	of	IN
46545	3540	7	a	a	DT
46545	3540	8	corporation	corporation	NN
46545	3540	9	managed	manage	VBN
46545	3540	10	?	?	.
46545	3541	1	From	from	IN
46545	3541	2	whom	whom	WP
46545	3541	3	do	do	VBP
46545	3541	4	they	-PRON-	PRP
46545	3541	5	receive	receive	VB
46545	3541	6	their	-PRON-	PRP$
46545	3541	7	authority	authority	NN
46545	3541	8	?	?	.
46545	3542	1	Has	have	VBZ
46545	3542	2	a	a	DT
46545	3542	3	director	director	NN
46545	3542	4	,	,	,
46545	3542	5	as	as	IN
46545	3542	6	such	such	JJ
46545	3542	7	,	,	,
46545	3542	8	the	the	DT
46545	3542	9	power	power	NN
46545	3542	10	individually	individually	RB
46545	3542	11	to	to	TO
46545	3542	12	bind	bind	VB
46545	3542	13	the	the	DT
46545	3542	14	corporation	corporation	NN
46545	3542	15	?	?	.
46545	3543	1	8	8	LS
46545	3543	2	.	.	.
46545	3544	1	What	what	WDT
46545	3544	2	special	special	JJ
46545	3544	3	powers	power	NNS
46545	3544	4	have	have	VBP
46545	3544	5	the	the	DT
46545	3544	6	directors	director	NNS
46545	3544	7	?	?	.
46545	3545	1	In	in	IN
46545	3545	2	what	what	WDT
46545	3545	3	way	way	NN
46545	3545	4	do	do	VBP
46545	3545	5	the	the	DT
46545	3545	6	powers	power	NNS
46545	3545	7	of	of	IN
46545	3545	8	officers	officer	NNS
46545	3545	9	and	and	CC
46545	3545	10	directors	director	NNS
46545	3545	11	differ	differ	VBP
46545	3545	12	?	?	.
46545	3546	1	9	9	CD
46545	3546	2	.	.	.
46545	3547	1	Name	name	VB
46545	3547	2	five	five	CD
46545	3547	3	of	of	IN
46545	3547	4	the	the	DT
46545	3547	5	necessary	necessary	JJ
46545	3547	6	powers	power	NNS
46545	3547	7	of	of	IN
46545	3547	8	a	a	DT
46545	3547	9	corporation	corporation	NN
46545	3547	10	,	,	,
46545	3547	11	as	as	IN
46545	3547	12	such	such	JJ
46545	3547	13	.	.	.
46545	3548	1	Name	name	VB
46545	3548	2	three	three	CD
46545	3548	3	of	of	IN
46545	3548	4	the	the	DT
46545	3548	5	rights	right	NNS
46545	3548	6	of	of	IN
46545	3548	7	an	an	DT
46545	3548	8	individual	individual	JJ
46545	3548	9	stockholder	stockholder	NN
46545	3548	10	.	.	.
46545	3549	1	10	10	CD
46545	3549	2	.	.	.
46545	3550	1	What	what	WP
46545	3550	2	is	be	VBZ
46545	3550	3	meant	mean	VBN
46545	3550	4	by	by	IN
46545	3550	5	a	a	DT
46545	3550	6	_	_	NNP
46545	3550	7	dividend	dividend	NN
46545	3550	8	_	_	NNP
46545	3550	9	?	?	.
46545	3551	1	By	by	IN
46545	3551	2	whose	whose	WP$
46545	3551	3	authority	authority	NN
46545	3551	4	are	be	VBP
46545	3551	5	dividends	dividend	NNS
46545	3551	6	declared	declare	VBN
46545	3551	7	?	?	.
46545	3552	1	What	what	WP
46545	3552	2	is	be	VBZ
46545	3552	3	your	-PRON-	PRP$
46545	3552	4	understanding	understanding	NN
46545	3552	5	of	of	IN
46545	3552	6	the	the	DT
46545	3552	7	term	term	NN
46545	3552	8	_	_	NNP
46545	3552	9	stock	stock	NN
46545	3552	10	dividend	dividend	NN
46545	3552	11	_	_	NNP
46545	3552	12	?	?	.
46545	3553	1	11	11	CD
46545	3553	2	.	.	.
46545	3554	1	What	what	WDT
46545	3554	2	class	class	NN
46545	3554	3	of	of	IN
46545	3554	4	records	record	NNS
46545	3554	5	is	be	VBZ
46545	3554	6	implied	imply	VBN
46545	3554	7	by	by	IN
46545	3554	8	the	the	DT
46545	3554	9	term	term	NN
46545	3554	10	_	_	NNP
46545	3554	11	corporation	corporation	NN
46545	3554	12	bookkeeping	bookkeepe	VBG
46545	3554	13	_	_	NNP
46545	3554	14	?	?	.
46545	3555	1	Name	name	VB
46545	3555	2	,	,	,
46545	3555	3	and	and	CC
46545	3555	4	describe	describe	VBP
46545	3555	5	briefly	briefly	RB
46545	3555	6	,	,	,
46545	3555	7	the	the	DT
46545	3555	8	books	book	NNS
46545	3555	9	used	use	VBN
46545	3555	10	in	in	IN
46545	3555	11	corporation	corporation	NN
46545	3555	12	bookkeeping	bookkeepe	VBG
46545	3555	13	.	.	.
46545	3556	1	12	12	CD
46545	3556	2	.	.	.
46545	3557	1	Give	give	VB
46545	3557	2	examples	example	NNS
46545	3557	3	of	of	IN
46545	3557	4	the	the	DT
46545	3557	5	proper	proper	JJ
46545	3557	6	entries	entry	NNS
46545	3557	7	on	on	IN
46545	3557	8	the	the	DT
46545	3557	9	books	book	NNS
46545	3557	10	,	,	,
46545	3557	11	under	under	IN
46545	3557	12	the	the	DT
46545	3557	13	following	following	JJ
46545	3557	14	conditions	condition	NNS
46545	3557	15	:	:	:
46545	3557	16	(	(	-LRB-
46545	3557	17	a	a	LS
46545	3557	18	)	)	-RRB-
46545	3557	19	The	the	DT
46545	3557	20	entire	entire	JJ
46545	3557	21	capital	capital	NN
46545	3557	22	stock	stock	NN
46545	3557	23	(	(	-LRB-
46545	3557	24	$	$	$
46545	3557	25	100,000.00	100,000.00	CD
46545	3557	26	)	)	-RRB-
46545	3557	27	is	be	VBZ
46545	3557	28	subscribed	subscribe	VBN
46545	3557	29	and	and	CC
46545	3557	30	paid	pay	VBN
46545	3557	31	for	for	IN
46545	3557	32	in	in	IN
46545	3557	33	cash	cash	NN
46545	3557	34	.	.	.
46545	3558	1	(	(	-LRB-
46545	3558	2	b	b	LS
46545	3558	3	)	)	-RRB-
46545	3558	4	Only	only	RB
46545	3558	5	$	$	$
46545	3558	6	60,000.00	60,000.00	CD
46545	3558	7	of	of	IN
46545	3558	8	the	the	DT
46545	3558	9	stock	stock	NN
46545	3558	10	is	be	VBZ
46545	3558	11	subscribed	subscribe	VBN
46545	3558	12	,	,	,
46545	3558	13	but	but	CC
46545	3558	14	this	this	DT
46545	3558	15	is	be	VBZ
46545	3558	16	paid	pay	VBN
46545	3558	17	in	in	IN
46545	3558	18	cash	cash	NN
46545	3558	19	.	.	.
46545	3559	1	It	-PRON-	PRP
46545	3559	2	is	be	VBZ
46545	3559	3	not	not	RB
46545	3559	4	desired	desire	VBN
46545	3559	5	to	to	TO
46545	3559	6	show	show	VB
46545	3559	7	on	on	IN
46545	3559	8	the	the	DT
46545	3559	9	books	book	NNS
46545	3559	10	more	more	JJR
46545	3559	11	capital	capital	NN
46545	3559	12	than	than	IN
46545	3559	13	is	be	VBZ
46545	3559	14	paid	pay	VBN
46545	3559	15	in	in	IN
46545	3559	16	.	.	.
46545	3560	1	(	(	-LRB-
46545	3560	2	c	c	NN
46545	3560	3	)	)	-RRB-
46545	3560	4	Cash	cash	NN
46545	3560	5	subscriptions	subscription	NNS
46545	3560	6	are	be	VBP
46545	3560	7	received	receive	VBN
46545	3560	8	for	for	IN
46545	3560	9	$	$	$
46545	3560	10	49,000.00	49,000.00	CD
46545	3560	11	of	of	IN
46545	3560	12	an	an	DT
46545	3560	13	authorized	authorized	JJ
46545	3560	14	issue	issue	NN
46545	3560	15	of	of	IN
46545	3560	16	$	$	$
46545	3560	17	100,000.00	100,000.00	CD
46545	3560	18	,	,	,
46545	3560	19	but	but	CC
46545	3560	20	it	-PRON-	PRP
46545	3560	21	is	be	VBZ
46545	3560	22	desired	desire	VBN
46545	3560	23	to	to	TO
46545	3560	24	show	show	VB
46545	3560	25	the	the	DT
46545	3560	26	total	total	JJ
46545	3560	27	capitalization	capitalization	NN
46545	3560	28	on	on	IN
46545	3560	29	the	the	DT
46545	3560	30	books	book	NNS
46545	3560	31	.	.	.
46545	3561	1	(	(	-LRB-
46545	3561	2	d	d	LS
46545	3561	3	)	)	-RRB-
46545	3561	4	The	the	DT
46545	3561	5	entire	entire	JJ
46545	3561	6	capital	capital	NN
46545	3561	7	stock	stock	NN
46545	3561	8	(	(	-LRB-
46545	3561	9	$	$	$
46545	3561	10	150,000.00	150,000.00	CD
46545	3561	11	)	)	-RRB-
46545	3561	12	is	be	VBZ
46545	3561	13	subscribed	subscribe	VBN
46545	3561	14	but	but	CC
46545	3561	15	not	not	RB
46545	3561	16	paid	pay	VBN
46545	3561	17	in	in	IN
46545	3561	18	.	.	.
46545	3562	1	It	-PRON-	PRP
46545	3562	2	is	be	VBZ
46545	3562	3	desired	desire	VBN
46545	3562	4	to	to	TO
46545	3562	5	show	show	VB
46545	3562	6	the	the	DT
46545	3562	7	capital	capital	NN
46545	3562	8	stock	stock	NN
46545	3562	9	,	,	,
46545	3562	10	without	without	IN
46545	3562	11	opening	open	VBG
46545	3562	12	accounts	account	NNS
46545	3562	13	in	in	IN
46545	3562	14	the	the	DT
46545	3562	15	general	general	JJ
46545	3562	16	books	book	NNS
46545	3562	17	with	with	IN
46545	3562	18	individual	individual	JJ
46545	3562	19	subscribers	subscriber	NNS
46545	3562	20	.	.	.
46545	3563	1	(	(	-LRB-
46545	3563	2	e	e	LS
46545	3563	3	)	)	-RRB-
46545	3563	4	A	a	DT
46545	3563	5	payment	payment	NN
46545	3563	6	of	of	IN
46545	3563	7	20	20	CD
46545	3563	8	%	%	NN
46545	3563	9	is	be	VBZ
46545	3563	10	called	call	VBN
46545	3563	11	for	for	IN
46545	3563	12	on	on	IN
46545	3563	13	the	the	DT
46545	3563	14	above	above	JJ
46545	3563	15	stock	stock	NN
46545	3563	16	.	.	.
46545	3564	1	13	13	CD
46545	3564	2	.	.	.
46545	3565	1	A	a	DT
46545	3565	2	corporation	corporation	NN
46545	3565	3	is	be	VBZ
46545	3565	4	organized	organize	VBN
46545	3565	5	with	with	IN
46545	3565	6	a	a	DT
46545	3565	7	capitalization	capitalization	NN
46545	3565	8	of	of	IN
46545	3565	9	$	$	$
46545	3565	10	50,000.00	50,000.00	CD
46545	3565	11	to	to	TO
46545	3565	12	take	take	VB
46545	3565	13	over	over	RP
46545	3565	14	the	the	DT
46545	3565	15	business	business	NN
46545	3565	16	of	of	IN
46545	3565	17	Henry	Henry	NNP
46545	3565	18	Thompson	Thompson	NNP
46545	3565	19	.	.	.
46545	3566	1	He	-PRON-	PRP
46545	3566	2	is	be	VBZ
46545	3566	3	to	to	TO
46545	3566	4	pay	pay	VB
46545	3566	5	his	-PRON-	PRP$
46545	3566	6	liabilities	liability	NNS
46545	3566	7	out	out	IN
46545	3566	8	of	of	IN
46545	3566	9	his	-PRON-	PRP$
46545	3566	10	assets	asset	NNS
46545	3566	11	,	,	,
46545	3566	12	and	and	CC
46545	3566	13	transfer	transfer	VB
46545	3566	14	the	the	DT
46545	3566	15	balance	balance	NN
46545	3566	16	of	of	IN
46545	3566	17	the	the	DT
46545	3566	18	property	property	NN
46545	3566	19	belonging	belong	VBG
46545	3566	20	to	to	IN
46545	3566	21	the	the	DT
46545	3566	22	business	business	NN
46545	3566	23	to	to	IN
46545	3566	24	the	the	DT
46545	3566	25	corporation	corporation	NN
46545	3566	26	,	,	,
46545	3566	27	receiving	receive	VBG
46545	3566	28	$	$	$
46545	3566	29	25,000.00	25,000.00	CD
46545	3566	30	full	full	JJ
46545	3566	31	paid	pay	VBN
46545	3566	32	stock	stock	NN
46545	3566	33	.	.	.
46545	3567	1	The	the	DT
46545	3567	2	following	follow	VBG
46545	3567	3	discloses	disclose	VBZ
46545	3567	4	the	the	DT
46545	3567	5	condition	condition	NN
46545	3567	6	of	of	IN
46545	3567	7	his	-PRON-	PRP$
46545	3567	8	affairs	affair	NNS
46545	3567	9	:	:	:
46545	3567	10	ASSETS	ASSETS	NNPS
46545	3567	11	Cash	Cash	NNP
46545	3567	12	in	in	IN
46545	3567	13	Bank	Bank	NNP
46545	3567	14	$	$	$
46545	3567	15	1164.50	1164.50	CD
46545	3567	16	Accounts	account	NNS
46545	3567	17	Receivable	Receivable	NNP
46545	3567	18	3760.00	3760.00	CD
46545	3567	19	Real	real	JJ
46545	3567	20	Estate	estate	NN
46545	3567	21	10000.00	10000.00	CD
46545	3567	22	Merchandise	Merchandise	NNP
46545	3567	23	Inventory	inventory	NN
46545	3567	24	7642.50	7642.50	NNP
46545	3567	25	Furniture	Furniture	NNP
46545	3567	26	and	and	CC
46545	3567	27	Fixtures	fixture	NNS
46545	3567	28	600.00	600.00	CD
46545	3567	29	$	$	$
46545	3567	30	23167.00	23167.00	CD
46545	3567	31	--------	--------	NFP
46545	3567	32	LIABILITIES	LIABILITIES	NNP
46545	3567	33	Bills	Bills	NNPS
46545	3567	34	Payable	Payable	NNP
46545	3567	35	1000.00	1000.00	CD
46545	3567	36	1000.00	1000.00	CD
46545	3567	37	--------	--------	NFP
46545	3567	38	--------	--------	NFP
46545	3567	39	Balance	balance	NN
46545	3567	40	$	$	$
46545	3567	41	22167.00	22167.00	CD
46545	3567	42	What	what	WP
46545	3567	43	is	be	VBZ
46545	3567	44	the	the	DT
46545	3567	45	proper	proper	JJ
46545	3567	46	entry	entry	NN
46545	3567	47	on	on	IN
46545	3567	48	the	the	DT
46545	3567	49	books	book	NNS
46545	3567	50	of	of	IN
46545	3567	51	the	the	DT
46545	3567	52	corporation	corporation	NN
46545	3567	53	,	,	,
46545	3567	54	the	the	DT
46545	3567	55	balance	balance	NN
46545	3567	56	of	of	IN
46545	3567	57	the	the	DT
46545	3567	58	stock	stock	NN
46545	3567	59	being	be	VBG
46545	3567	60	unsubscribed	unsubscribed	JJ
46545	3567	61	?	?	.
46545	3568	1	14	14	CD
46545	3568	2	.	.	.
46545	3569	1	A	a	DT
46545	3569	2	corporation	corporation	NN
46545	3569	3	agrees	agree	VBZ
46545	3569	4	to	to	TO
46545	3569	5	purchase	purchase	VB
46545	3569	6	a	a	DT
46545	3569	7	mine	mine	NN
46545	3569	8	,	,	,
46545	3569	9	issuing	issue	VBG
46545	3569	10	$	$	$
46545	3569	11	1,000,000.00	1,000,000.00	CD
46545	3569	12	full	full	JJ
46545	3569	13	paid	pay	VBN
46545	3569	14	stock	stock	NN
46545	3569	15	in	in	IN
46545	3569	16	payment	payment	NN
46545	3569	17	.	.	.
46545	3570	1	The	the	DT
46545	3570	2	owner	owner	NN
46545	3570	3	of	of	IN
46545	3570	4	the	the	DT
46545	3570	5	mine	mine	NN
46545	3570	6	,	,	,
46545	3570	7	to	to	TO
46545	3570	8	whom	whom	WP
46545	3570	9	the	the	DT
46545	3570	10	stock	stock	NN
46545	3570	11	is	be	VBZ
46545	3570	12	issued	issue	VBN
46545	3570	13	,	,	,
46545	3570	14	agrees	agree	VBZ
46545	3570	15	to	to	TO
46545	3570	16	donate	donate	VB
46545	3570	17	to	to	IN
46545	3570	18	the	the	DT
46545	3570	19	company	company	NN
46545	3570	20	$	$	$
46545	3570	21	500,000.00	500,000.00	CD
46545	3570	22	of	of	IN
46545	3570	23	his	-PRON-	PRP$
46545	3570	24	stock	stock	NN
46545	3570	25	to	to	TO
46545	3570	26	provide	provide	VB
46545	3570	27	working	work	VBG
46545	3570	28	capital	capital	NN
46545	3570	29	.	.	.
46545	3571	1	Subsequently	subsequently	RB
46545	3571	2	,	,	,
46545	3571	3	$	$	$
46545	3571	4	100,000.00	100,000.00	CD
46545	3571	5	of	of	IN
46545	3571	6	this	this	DT
46545	3571	7	stock	stock	NN
46545	3571	8	is	be	VBZ
46545	3571	9	sold	sell	VBN
46545	3571	10	at	at	IN
46545	3571	11	50	50	CD
46545	3571	12	%	%	NN
46545	3571	13	of	of	IN
46545	3571	14	its	-PRON-	PRP$
46545	3571	15	face	face	NN
46545	3571	16	value	value	NN
46545	3571	17	;	;	:
46545	3571	18	$	$	$
46545	3571	19	200,000.00	200,000.00	CD
46545	3571	20	at	at	IN
46545	3571	21	60	60	CD
46545	3571	22	%	%	NN
46545	3571	23	;	;	:
46545	3571	24	$	$	$
46545	3571	25	100,000.00	100,000.00	CD
46545	3571	26	at	at	IN
46545	3571	27	70	70	CD
46545	3571	28	%	%	NN
46545	3571	29	;	;	,
46545	3571	30	and	and	CC
46545	3571	31	$	$	$
46545	3571	32	100,000.00	100,000.00	CD
46545	3571	33	at	at	IN
46545	3571	34	par	par	NN
46545	3571	35	.	.	.
46545	3572	1	Working	working	JJ
46545	3572	2	capital	capital	NN
46545	3572	3	is	be	VBZ
46545	3572	4	maintained	maintain	VBN
46545	3572	5	at	at	IN
46545	3572	6	the	the	DT
46545	3572	7	amount	amount	NN
46545	3572	8	realized	realize	VBN
46545	3572	9	from	from	IN
46545	3572	10	the	the	DT
46545	3572	11	sale	sale	NN
46545	3572	12	of	of	IN
46545	3572	13	the	the	DT
46545	3572	14	donated	donate	VBN
46545	3572	15	stock	stock	NN
46545	3572	16	.	.	.
46545	3573	1	Make	make	VB
46545	3573	2	all	all	DT
46545	3573	3	entries	entry	NNS
46545	3573	4	to	to	TO
46545	3573	5	show	show	VB
46545	3573	6	these	these	DT
46545	3573	7	transactions	transaction	NNS
46545	3573	8	,	,	,
46545	3573	9	it	-PRON-	PRP
46545	3573	10	being	be	VBG
46545	3573	11	understood	understand	VBN
46545	3573	12	that	that	IN
46545	3573	13	all	all	DT
46545	3573	14	subscriptions	subscription	NNS
46545	3573	15	are	be	VBP
46545	3573	16	paid	pay	VBN
46545	3573	17	in	in	IN
46545	3573	18	cash	cash	NN
46545	3573	19	.	.	.
46545	3574	1	15	15	CD
46545	3574	2	.	.	.
46545	3575	1	If	if	IN
46545	3575	2	the	the	DT
46545	3575	3	stock	stock	NN
46545	3575	4	of	of	IN
46545	3575	5	a	a	DT
46545	3575	6	corporation	corporation	NN
46545	3575	7	sells	sell	VBZ
46545	3575	8	at	at	IN
46545	3575	9	a	a	DT
46545	3575	10	premium	premium	NN
46545	3575	11	,	,	,
46545	3575	12	how	how	WRB
46545	3575	13	would	would	MD
46545	3575	14	you	-PRON-	PRP
46545	3575	15	enter	enter	VB
46545	3575	16	the	the	DT
46545	3575	17	amount	amount	NN
46545	3575	18	received	receive	VBN
46545	3575	19	above	above	IN
46545	3575	20	par	par	NN
46545	3575	21	?	?	.
46545	3576	1	To	to	IN
46545	3576	2	what	what	WDT
46545	3576	3	account	account	NN
46545	3576	4	would	would	MD
46545	3576	5	you	-PRON-	PRP
46545	3576	6	transfer	transfer	VB
46545	3576	7	the	the	DT
46545	3576	8	premium	premium	NN
46545	3576	9	when	when	WRB
46545	3576	10	closing	close	VBG
46545	3576	11	the	the	DT
46545	3576	12	books	book	NNS
46545	3576	13	?	?	.
46545	3577	1	16	16	CD
46545	3577	2	.	.	.
46545	3578	1	What	what	WP
46545	3578	2	would	would	MD
46545	3578	3	be	be	VB
46545	3578	4	the	the	DT
46545	3578	5	entries	entry	NNS
46545	3578	6	in	in	IN
46545	3578	7	the	the	DT
46545	3578	8	stock	stock	NN
46545	3578	9	books	book	NNS
46545	3578	10	to	to	TO
46545	3578	11	record	record	VB
46545	3578	12	the	the	DT
46545	3578	13	transactions	transaction	NNS
46545	3578	14	shown	show	VBN
46545	3578	15	in	in	IN
46545	3578	16	questions	question	NNS
46545	3578	17	12	12	CD
46545	3578	18	and	and	CC
46545	3578	19	14	14	CD
46545	3578	20	?	?	.
46545	3579	1	17	17	CD
46545	3579	2	.	.	.
46545	3580	1	A	a	DT
46545	3580	2	promoter	promoter	NN
46545	3580	3	organizes	organize	VBZ
46545	3580	4	a	a	DT
46545	3580	5	corporation	corporation	NN
46545	3580	6	to	to	TO
46545	3580	7	develope	develope	VB
46545	3580	8	a	a	DT
46545	3580	9	mine	mine	NN
46545	3580	10	,	,	,
46545	3580	11	receiving	receive	VBG
46545	3580	12	as	as	IN
46545	3580	13	his	-PRON-	PRP$
46545	3580	14	fee	fee	NN
46545	3580	15	$	$	$
46545	3580	16	50,000.00	50,000.00	CD
46545	3580	17	in	in	IN
46545	3580	18	stock	stock	NN
46545	3580	19	.	.	.
46545	3581	1	What	what	WP
46545	3581	2	are	be	VBP
46545	3581	3	the	the	DT
46545	3581	4	entries	entry	NNS
46545	3581	5	on	on	IN
46545	3581	6	the	the	DT
46545	3581	7	books	book	NNS
46545	3581	8	of	of	IN
46545	3581	9	the	the	DT
46545	3581	10	corporation	corporation	NN
46545	3581	11	?	?	.
46545	3582	1	18	18	CD
46545	3582	2	.	.	.
46545	3583	1	The	the	DT
46545	3583	2	profits	profit	NNS
46545	3583	3	of	of	IN
46545	3583	4	a	a	DT
46545	3583	5	corporation	corporation	NN
46545	3583	6	with	with	IN
46545	3583	7	a	a	DT
46545	3583	8	paid	pay	VBN
46545	3583	9	up	up	RP
46545	3583	10	capital	capital	NN
46545	3583	11	of	of	IN
46545	3583	12	$	$	$
46545	3583	13	200,000.00	200,000.00	CD
46545	3583	14	,	,	,
46545	3583	15	are	be	VBP
46545	3583	16	$	$	$
46545	3583	17	18,750.00	18,750.00	CD
46545	3583	18	.	.	.
46545	3584	1	The	the	DT
46545	3584	2	directors	director	NNS
46545	3584	3	declare	declare	VBP
46545	3584	4	a	a	DT
46545	3584	5	cash	cash	NN
46545	3584	6	dividend	dividend	NN
46545	3584	7	of	of	IN
46545	3584	8	6	6	CD
46545	3584	9	%	%	NN
46545	3584	10	,	,	,
46545	3584	11	and	and	CC
46545	3584	12	create	create	VB
46545	3584	13	a	a	DT
46545	3584	14	special	special	JJ
46545	3584	15	surplus	surplus	NN
46545	3584	16	fund	fund	NN
46545	3584	17	of	of	IN
46545	3584	18	$	$	$
46545	3584	19	5,000.00	5,000.00	CD
46545	3584	20	.	.	.
46545	3585	1	Make	make	VB
46545	3585	2	all	all	DT
46545	3585	3	necessary	necessary	JJ
46545	3585	4	entries	entry	NNS
46545	3585	5	.	.	.
46545	3586	1	19	19	CD
46545	3586	2	.	.	.
46545	3587	1	The	the	DT
46545	3587	2	losses	loss	NNS
46545	3587	3	of	of	IN
46545	3587	4	the	the	DT
46545	3587	5	above	above	JJ
46545	3587	6	corporation	corporation	NN
46545	3587	7	during	during	IN
46545	3587	8	the	the	DT
46545	3587	9	following	following	JJ
46545	3587	10	year	year	NN
46545	3587	11	were	be	VBD
46545	3587	12	$	$	$
46545	3587	13	2,750.00	2,750.00	CD
46545	3587	14	.	.	.
46545	3588	1	Make	make	VB
46545	3588	2	proper	proper	JJ
46545	3588	3	entries	entry	NNS
46545	3588	4	,	,	,
46545	3588	5	with	with	IN
46545	3588	6	full	full	JJ
46545	3588	7	explanations	explanation	NNS
46545	3588	8	.	.	.
46545	3589	1	20	20	CD
46545	3589	2	.	.	.
46545	3590	1	The	the	DT
46545	3590	2	accumulated	accumulate	VBN
46545	3590	3	surplus	surplus	NN
46545	3590	4	of	of	IN
46545	3590	5	a	a	DT
46545	3590	6	corporation	corporation	NN
46545	3590	7	capitalized	capitalize	VBN
46545	3590	8	at	at	IN
46545	3590	9	$	$	$
46545	3590	10	1,000,000.00	1,000,000.00	CD
46545	3590	11	,	,	,
46545	3590	12	with	with	IN
46545	3590	13	a	a	DT
46545	3590	14	paid	pay	VBN
46545	3590	15	up	up	RP
46545	3590	16	capital	capital	NN
46545	3590	17	of	of	IN
46545	3590	18	$	$	$
46545	3590	19	600,000.00	600,000.00	CD
46545	3590	20	,	,	,
46545	3590	21	is	be	VBZ
46545	3590	22	$	$	$
46545	3590	23	110,000.00	110,000.00	CD
46545	3590	24	;	;	:
46545	3590	25	the	the	DT
46545	3590	26	current	current	JJ
46545	3590	27	profits	profit	NNS
46545	3590	28	are	be	VBP
46545	3590	29	$	$	$
46545	3590	30	100,000.00	100,000.00	CD
46545	3590	31	.	.	.
46545	3591	1	The	the	DT
46545	3591	2	directors	director	NNS
46545	3591	3	declare	declare	VBP
46545	3591	4	a	a	DT
46545	3591	5	cash	cash	NN
46545	3591	6	dividend	dividend	NN
46545	3591	7	of	of	IN
46545	3591	8	7	7	CD
46545	3591	9	%	%	NN
46545	3591	10	,	,	,
46545	3591	11	and	and	CC
46545	3591	12	a	a	DT
46545	3591	13	stock	stock	NN
46545	3591	14	dividend	dividend	NN
46545	3591	15	of	of	IN
46545	3591	16	25	25	CD
46545	3591	17	%	%	NN
46545	3591	18	.	.	.
46545	3592	1	Make	make	VB
46545	3592	2	all	all	DT
46545	3592	3	entries	entry	NNS
46545	3592	4	to	to	TO
46545	3592	5	record	record	VB
46545	3592	6	these	these	DT
46545	3592	7	transactions	transaction	NNS
46545	3592	8	on	on	IN
46545	3592	9	the	the	DT
46545	3592	10	general	general	JJ
46545	3592	11	books	book	NNS
46545	3592	12	of	of	IN
46545	3592	13	the	the	DT
46545	3592	14	corporation	corporation	NN
46545	3592	15	.	.	.
46545	3593	1	21	21	CD
46545	3593	2	.	.	.
46545	3594	1	The	the	DT
46545	3594	2	following	follow	VBG
46545	3594	3	statistics	statistic	NNS
46545	3594	4	are	be	VBP
46545	3594	5	taken	take	VBN
46545	3594	6	from	from	IN
46545	3594	7	the	the	DT
46545	3594	8	books	book	NNS
46545	3594	9	of	of	IN
46545	3594	10	a	a	DT
46545	3594	11	corporation	corporation	NN
46545	3594	12	:	:	:
46545	3594	13	Capital	Capital	NNP
46545	3594	14	Stock	Stock	NNP
46545	3594	15	$	$	$
46545	3594	16	300,000.00	300,000.00	CD
46545	3594	17	Merchandise	merchandise	NN
46545	3594	18	Inventory	inventory	NN
46545	3594	19	97,600.00	97,600.00	NNP
46545	3594	20	Machinery	Machinery	NNP
46545	3594	21	110,800.00	110,800.00	CD
46545	3594	22	Undivided	Undivided	NNP
46545	3594	23	Profits	profit	NNS
46545	3594	24	600.00	600.00	CD
46545	3594	25	Profit	Profit	NNP
46545	3594	26	and	and	CC
46545	3594	27	Loss	Loss	NNP
46545	3594	28	(	(	-LRB-
46545	3594	29	Credit	Credit	NNP
46545	3594	30	)	)	-RRB-
46545	3594	31	31,210.00	31,210.00	LS
46545	3594	32	It	-PRON-	PRP
46545	3594	33	is	be	VBZ
46545	3594	34	desired	desire	VBN
46545	3594	35	to	to	TO
46545	3594	36	set	set	VB
46545	3594	37	aside	aside	RP
46545	3594	38	a	a	DT
46545	3594	39	special	special	JJ
46545	3594	40	surplus	surplus	NN
46545	3594	41	fund	fund	NN
46545	3594	42	as	as	IN
46545	3594	43	a	a	DT
46545	3594	44	machinery	machinery	NN
46545	3594	45	depreciation	depreciation	NN
46545	3594	46	reserve	reserve	NN
46545	3594	47	,	,	,
46545	3594	48	the	the	DT
46545	3594	49	depreciation	depreciation	NN
46545	3594	50	being	be	VBG
46545	3594	51	figured	figure	VBN
46545	3594	52	at	at	IN
46545	3594	53	10	10	CD
46545	3594	54	%	%	NN
46545	3594	55	a	a	DT
46545	3594	56	year	year	NN
46545	3594	57	,	,	,
46545	3594	58	and	and	CC
46545	3594	59	to	to	TO
46545	3594	60	pay	pay	VB
46545	3594	61	a	a	DT
46545	3594	62	dividend	dividend	NN
46545	3594	63	of	of	IN
46545	3594	64	6	6	CD
46545	3594	65	%	%	NN
46545	3594	66	.	.	.
46545	3595	1	What	what	WDT
46545	3595	2	entries	entry	NNS
46545	3595	3	are	be	VBP
46545	3595	4	necessary	necessary	JJ
46545	3595	5	?	?	.
46545	3596	1	22	22	CD
46545	3596	2	.	.	.
46545	3597	1	Parsons	parson	NNS
46545	3597	2	,	,	,
46545	3597	3	Young	Young	NNP
46545	3597	4	,	,	,
46545	3597	5	and	and	CC
46545	3597	6	Searles	Searles	NNP
46545	3597	7	are	be	VBP
46545	3597	8	partners	partner	NNS
46545	3597	9	and	and	CC
46545	3597	10	decide	decide	VBP
46545	3597	11	to	to	TO
46545	3597	12	form	form	VB
46545	3597	13	a	a	DT
46545	3597	14	corporation	corporation	NN
46545	3597	15	with	with	IN
46545	3597	16	capital	capital	NN
46545	3597	17	stock	stock	NN
46545	3597	18	of	of	IN
46545	3597	19	$	$	$
46545	3597	20	40,000.00	40,000.00	CD
46545	3597	21	,	,	,
46545	3597	22	which	which	WDT
46545	3597	23	is	be	VBZ
46545	3597	24	to	to	TO
46545	3597	25	be	be	VB
46545	3597	26	issued	issue	VBN
46545	3597	27	as	as	IN
46545	3597	28	full	full	JJ
46545	3597	29	paid	pay	VBN
46545	3597	30	stock	stock	NN
46545	3597	31	in	in	IN
46545	3597	32	exchange	exchange	NN
46545	3597	33	for	for	IN
46545	3597	34	their	-PRON-	PRP$
46545	3597	35	present	present	JJ
46545	3597	36	business	business	NN
46545	3597	37	.	.	.
46545	3598	1	Each	each	DT
46545	3598	2	partner	partner	NN
46545	3598	3	is	be	VBZ
46545	3598	4	to	to	TO
46545	3598	5	receive	receive	VB
46545	3598	6	stock	stock	NN
46545	3598	7	in	in	IN
46545	3598	8	proportion	proportion	NN
46545	3598	9	to	to	IN
46545	3598	10	his	-PRON-	PRP$
46545	3598	11	interest	interest	NN
46545	3598	12	in	in	IN
46545	3598	13	the	the	DT
46545	3598	14	present	present	JJ
46545	3598	15	business	business	NN
46545	3598	16	.	.	.
46545	3599	1	The	the	DT
46545	3599	2	balance	balance	NN
46545	3599	3	sheet	sheet	NN
46545	3599	4	of	of	IN
46545	3599	5	the	the	DT
46545	3599	6	partnership	partnership	NN
46545	3599	7	is	be	VBZ
46545	3599	8	as	as	IN
46545	3599	9	follows	follow	VBZ
46545	3599	10	:	:	:
46545	3599	11	ASSETS	ASSETS	NNP
46545	3599	12	Cash	cash	VB
46545	3599	13	$	$	$
46545	3599	14	3,500.00	3,500.00	CD
46545	3599	15	Bills	bill	NNS
46545	3599	16	Receivable	receivable	JJ
46545	3599	17	6,000.00	6,000.00	CD
46545	3599	18	Accounts	account	NNS
46545	3599	19	Receivable	receivable	JJ
46545	3599	20	6,500.00	6,500.00	CD
46545	3599	21	Merchandise	merchandise	NN
46545	3599	22	14,000.00	14,000.00	CD
46545	3599	23	----------	----------	NFP
46545	3599	24	Total	total	JJ
46545	3599	25	$	$	$
46545	3599	26	30,000.00	30,000.00	CD
46545	3599	27	LIABILITIES	liabilities	NN
46545	3599	28	Bills	Bills	NNPS
46545	3599	29	Payable	payable	JJ
46545	3599	30	4,000.00	4,000.00	CD
46545	3599	31	Accounts	account	NNS
46545	3599	32	Payable	payable	JJ
46545	3599	33	2,000.00	2,000.00	CD
46545	3599	34	Parsons	parson	NNS
46545	3599	35	10,000.00	10,000.00	CD
46545	3599	36	Young	young	JJ
46545	3599	37	8,000.00	8,000.00	CD
46545	3599	38	Searles	searle	NNS
46545	3599	39	6,000.00	6,000.00	CD
46545	3599	40	----------	----------	NFP
46545	3599	41	Total	total	NN
46545	3599	42	30,000.00	30,000.00	CD
46545	3599	43	Make	make	VB
46545	3599	44	entries	entry	NNS
46545	3599	45	on	on	IN
46545	3599	46	books	book	NNS
46545	3599	47	of	of	IN
46545	3599	48	the	the	DT
46545	3599	49	partnership	partnership	NN
46545	3599	50	.	.	.
46545	3600	1	Make	make	VB
46545	3600	2	entries	entry	NNS
46545	3600	3	on	on	IN
46545	3600	4	books	book	NNS
46545	3600	5	of	of	IN
46545	3600	6	the	the	DT
46545	3600	7	corporation	corporation	NN
46545	3600	8	.	.	.
46545	3601	1	23	23	CD
46545	3601	2	.	.	.
46545	3602	1	Hoadley	Hoadley	NNP
46545	3602	2	and	and	CC
46545	3602	3	Stockton	Stockton	NNP
46545	3602	4	are	be	VBP
46545	3602	5	partners	partner	NNS
46545	3602	6	and	and	CC
46545	3602	7	desire	desire	NN
46545	3602	8	to	to	TO
46545	3602	9	incorporate	incorporate	VB
46545	3602	10	a	a	DT
46545	3602	11	company	company	NN
46545	3602	12	.	.	.
46545	3603	1	The	the	DT
46545	3603	2	stock	stock	NN
46545	3603	3	is	be	VBZ
46545	3603	4	to	to	TO
46545	3603	5	be	be	VB
46545	3603	6	divided	divide	VBN
46545	3603	7	equally	equally	RB
46545	3603	8	between	between	IN
46545	3603	9	Hoadley	Hoadley	NNP
46545	3603	10	and	and	CC
46545	3603	11	Stockton	Stockton	NNP
46545	3603	12	after	after	IN
46545	3603	13	giving	give	VBG
46545	3603	14	Hopper	Hopper	NNP
46545	3603	15	$	$	$
46545	3603	16	1,000.00	1,000.00	CD
46545	3603	17	.	.	.
46545	3604	1	The	the	DT
46545	3604	2	balance	balance	NN
46545	3604	3	sheet	sheet	NN
46545	3604	4	of	of	IN
46545	3604	5	the	the	DT
46545	3604	6	partnership	partnership	NN
46545	3604	7	is	be	VBZ
46545	3604	8	as	as	IN
46545	3604	9	follows	follow	VBZ
46545	3604	10	:	:	:
46545	3604	11	ASSETS	ASSETS	NNP
46545	3604	12	Cash	cash	VB
46545	3604	13	$	$	$
46545	3604	14	960.00	960.00	CD
46545	3604	15	Accounts	account	NNS
46545	3604	16	Receivable	receivable	JJ
46545	3604	17	1,570.00	1,570.00	CD
46545	3604	18	Merchandise	merchandise	NN
46545	3604	19	720.00	720.00	NN
46545	3604	20	----------	----------	NFP
46545	3604	21	Total	total	JJ
46545	3604	22	$	$	$
46545	3604	23	3,250.00	3,250.00	CD
46545	3604	24	LIABILITIES	liability	NNS
46545	3604	25	Accounts	Accounts	NNPS
46545	3604	26	Payable	payable	JJ
46545	3604	27	460.00	460.00	CD
46545	3604	28	Bills	bill	NNS
46545	3604	29	Payable	payable	JJ
46545	3604	30	500.00	500.00	CD
46545	3604	31	Hoadley	Hoadley	NNP
46545	3604	32	1,145.00	1,145.00	CD
46545	3604	33	Stockton	Stockton	NNP
46545	3604	34	1,145.00	1,145.00	CD
46545	3604	35	----------	----------	NFP
46545	3604	36	Total	total	NN
46545	3604	37	3,250.00	3,250.00	CD
46545	3604	38	Make	make	VBP
46545	3604	39	all	all	DT
46545	3604	40	necessary	necessary	JJ
46545	3604	41	entries	entry	NNS
46545	3604	42	on	on	IN
46545	3604	43	the	the	DT
46545	3604	44	books	book	NNS
46545	3604	45	of	of	IN
46545	3604	46	the	the	DT
46545	3604	47	partnership	partnership	NN
46545	3604	48	.	.	.
46545	3605	1	Make	make	VB
46545	3605	2	open	open	JJ
46545	3605	3	entries	entry	NNS
46545	3605	4	on	on	IN
46545	3605	5	the	the	DT
46545	3605	6	books	book	NNS
46545	3605	7	of	of	IN
46545	3605	8	the	the	DT
46545	3605	9	new	new	JJ
46545	3605	10	company	company	NN
46545	3605	11	.	.	.
46545	3606	1	24	24	CD
46545	3606	2	.	.	.
46545	3607	1	The	the	DT
46545	3607	2	National	National	NNP
46545	3607	3	Manufacturing	Manufacturing	NNP
46545	3607	4	Co.	Co.	NNP
46545	3607	5	has	have	VBZ
46545	3607	6	an	an	DT
46545	3607	7	authorized	authorize	VBN
46545	3607	8	capital	capital	NN
46545	3607	9	of	of	IN
46545	3607	10	$	$	$
46545	3607	11	100,000.00	100,000.00	CD
46545	3607	12	of	of	IN
46545	3607	13	which	which	WDT
46545	3607	14	$	$	$
46545	3607	15	60,000.00	60,000.00	CD
46545	3607	16	is	be	VBZ
46545	3607	17	paid	pay	VBN
46545	3607	18	up	up	RB
46545	3607	19	and	and	CC
46545	3607	20	$	$	$
46545	3607	21	40,000.00	40,000.00	CD
46545	3607	22	,	,	,
46545	3607	23	unsubscribed	unsubscribed	JJ
46545	3607	24	.	.	.
46545	3608	1	It	-PRON-	PRP
46545	3608	2	is	be	VBZ
46545	3608	3	decided	decide	VBN
46545	3608	4	to	to	TO
46545	3608	5	permit	permit	VB
46545	3608	6	employes	employe	NNS
46545	3608	7	to	to	TO
46545	3608	8	subscribe	subscribe	VB
46545	3608	9	for	for	IN
46545	3608	10	$	$	$
46545	3608	11	10,000.00	10,000.00	CD
46545	3608	12	of	of	IN
46545	3608	13	the	the	DT
46545	3608	14	stock	stock	NN
46545	3608	15	by	by	IN
46545	3608	16	paying	pay	VBG
46545	3608	17	10	10	CD
46545	3608	18	per	per	NN
46545	3608	19	cent	cent	NN
46545	3608	20	in	in	IN
46545	3608	21	cash	cash	NN
46545	3608	22	,	,	,
46545	3608	23	all	all	DT
46545	3608	24	dividends	dividend	NNS
46545	3608	25	declared	declare	VBD
46545	3608	26	to	to	TO
46545	3608	27	be	be	VB
46545	3608	28	applied	apply	VBN
46545	3608	29	to	to	IN
46545	3608	30	the	the	DT
46545	3608	31	payment	payment	NN
46545	3608	32	of	of	IN
46545	3608	33	subscriptions	subscription	NNS
46545	3608	34	.	.	.
46545	3609	1	What	what	WDT
46545	3609	2	entries	entry	NNS
46545	3609	3	are	be	VBP
46545	3609	4	made	make	VBN
46545	3609	5	when	when	WRB
46545	3609	6	this	this	DT
46545	3609	7	stock	stock	NN
46545	3609	8	is	be	VBZ
46545	3609	9	subscribed	subscribe	VBN
46545	3609	10	for	for	IN
46545	3609	11	?	?	.
46545	3610	1	A	a	DT
46545	3610	2	10	10	CD
46545	3610	3	per	per	NN
46545	3610	4	cent	cent	NN
46545	3610	5	dividend	dividend	NN
46545	3610	6	being	be	VBG
46545	3610	7	declared	declare	VBN
46545	3610	8	at	at	IN
46545	3610	9	the	the	DT
46545	3610	10	end	end	NN
46545	3610	11	of	of	IN
46545	3610	12	the	the	DT
46545	3610	13	first	first	JJ
46545	3610	14	year	year	NN
46545	3610	15	,	,	,
46545	3610	16	what	what	WP
46545	3610	17	entry	entry	NN
46545	3610	18	is	be	VBZ
46545	3610	19	required	require	VBN
46545	3610	20	?	?	.
46545	3611	1	25	25	CD
46545	3611	2	.	.	.
46545	3612	1	The	the	DT
46545	3612	2	Atlas	Atlas	NNP
46545	3612	3	Novelty	Novelty	NNP
46545	3612	4	Co.	Co.	NNP
46545	3612	5	has	have	VBZ
46545	3612	6	a	a	DT
46545	3612	7	capital	capital	NN
46545	3612	8	stock	stock	NN
46545	3612	9	of	of	IN
46545	3612	10	$	$	$
46545	3612	11	50,000.00	50,000.00	CD
46545	3612	12	.	.	.
46545	3613	1	All	all	DT
46545	3613	2	of	of	IN
46545	3613	3	the	the	DT
46545	3613	4	stock	stock	NN
46545	3613	5	has	have	VBZ
46545	3613	6	been	be	VBN
46545	3613	7	subscribed	subscribe	VBN
46545	3613	8	for	for	IN
46545	3613	9	,	,	,
46545	3613	10	but	but	CC
46545	3613	11	only	only	RB
46545	3613	12	40	40	CD
46545	3613	13	per	per	NN
46545	3613	14	cent	cent	NN
46545	3613	15	has	have	VBZ
46545	3613	16	been	be	VBN
46545	3613	17	paid	pay	VBN
46545	3613	18	.	.	.
46545	3614	1	A	a	DT
46545	3614	2	surplus	surplus	NN
46545	3614	3	of	of	IN
46545	3614	4	$	$	$
46545	3614	5	10,000.00	10,000.00	CD
46545	3614	6	has	have	VBZ
46545	3614	7	been	be	VBN
46545	3614	8	accumulated	accumulate	VBN
46545	3614	9	.	.	.
46545	3615	1	It	-PRON-	PRP
46545	3615	2	is	be	VBZ
46545	3615	3	desired	desire	VBN
46545	3615	4	to	to	TO
46545	3615	5	reduce	reduce	VB
46545	3615	6	the	the	DT
46545	3615	7	stock	stock	NN
46545	3615	8	to	to	IN
46545	3615	9	$	$	$
46545	3615	10	25,000.00	25,000.00	CD
46545	3615	11	full	full	JJ
46545	3615	12	paid	pay	VBN
46545	3615	13	.	.	.
46545	3616	1	What	what	WP
46545	3616	2	is	be	VBZ
46545	3616	3	the	the	DT
46545	3616	4	necessary	necessary	JJ
46545	3616	5	proceeding	proceeding	NN
46545	3616	6	,	,	,
46545	3616	7	and	and	CC
46545	3616	8	what	what	WDT
46545	3616	9	entries	entry	NNS
46545	3616	10	are	be	VBP
46545	3616	11	required	require	VBN
46545	3616	12	?	?	.
46545	3617	1	26	26	CD
46545	3617	2	.	.	.
46545	3618	1	A	a	DT
46545	3618	2	company	company	NN
46545	3618	3	has	have	VBZ
46545	3618	4	a	a	DT
46545	3618	5	capital	capital	NN
46545	3618	6	stock	stock	NN
46545	3618	7	of	of	IN
46545	3618	8	$	$	$
46545	3618	9	50,000.00	50,000.00	CD
46545	3618	10	full	full	JJ
46545	3618	11	paid	pay	VBN
46545	3618	12	,	,	,
46545	3618	13	and	and	CC
46545	3618	14	a	a	DT
46545	3618	15	surplus	surplus	NN
46545	3618	16	of	of	IN
46545	3618	17	$	$	$
46545	3618	18	11,172.00	11,172.00	CD
46545	3618	19	.	.	.
46545	3619	1	A	a	DT
46545	3619	2	stockholder	stockholder	NN
46545	3619	3	who	who	WP
46545	3619	4	owns	own	VBZ
46545	3619	5	$	$	$
46545	3619	6	7,000.00	7,000.00	CD
46545	3619	7	stock	stock	NN
46545	3619	8	in	in	IN
46545	3619	9	the	the	DT
46545	3619	10	company	company	NN
46545	3619	11	wishes	wish	VBZ
46545	3619	12	to	to	TO
46545	3619	13	dispose	dispose	VB
46545	3619	14	of	of	IN
46545	3619	15	his	-PRON-	PRP$
46545	3619	16	stock	stock	NN
46545	3619	17	and	and	CC
46545	3619	18	,	,	,
46545	3619	19	to	to	TO
46545	3619	20	secure	secure	VB
46545	3619	21	cash	cash	NN
46545	3619	22	,	,	,
46545	3619	23	offers	offer	VBZ
46545	3619	24	to	to	TO
46545	3619	25	sell	sell	VB
46545	3619	26	it	-PRON-	PRP
46545	3619	27	to	to	IN
46545	3619	28	the	the	DT
46545	3619	29	company	company	NN
46545	3619	30	at	at	IN
46545	3619	31	par	par	NN
46545	3619	32	.	.	.
46545	3620	1	His	-PRON-	PRP$
46545	3620	2	offer	offer	NN
46545	3620	3	is	be	VBZ
46545	3620	4	accepted	accept	VBN
46545	3620	5	and	and	CC
46545	3620	6	the	the	DT
46545	3620	7	stock	stock	NN
46545	3620	8	purchased	purchase	VBD
46545	3620	9	,	,	,
46545	3620	10	but	but	CC
46545	3620	11	the	the	DT
46545	3620	12	company	company	NN
46545	3620	13	does	do	VBZ
46545	3620	14	not	not	RB
46545	3620	15	wish	wish	VB
46545	3620	16	to	to	TO
46545	3620	17	reduce	reduce	VB
46545	3620	18	its	-PRON-	PRP$
46545	3620	19	capitalization	capitalization	NN
46545	3620	20	.	.	.
46545	3621	1	What	what	WP
46545	3621	2	is	be	VBZ
46545	3621	3	the	the	DT
46545	3621	4	entry	entry	NN
46545	3621	5	?	?	.
46545	3622	1	27	27	CD
46545	3622	2	.	.	.
46545	3623	1	What	what	WP
46545	3623	2	is	be	VBZ
46545	3623	3	a	a	DT
46545	3623	4	reserve	reserve	NN
46545	3623	5	?	?	.
46545	3624	1	Give	give	VB
46545	3624	2	three	three	CD
46545	3624	3	examples	example	NNS
46545	3624	4	showing	show	VBG
46545	3624	5	purposes	purpose	NNS
46545	3624	6	for	for	IN
46545	3624	7	which	which	WDT
46545	3624	8	reserves	reserve	NNS
46545	3624	9	are	be	VBP
46545	3624	10	created	create	VBN
46545	3624	11	.	.	.
46545	3625	1	28	28	CD
46545	3625	2	.	.	.
46545	3626	1	What	what	WP
46545	3626	2	is	be	VBZ
46545	3626	3	a	a	DT
46545	3626	4	_	_	NNP
46545	3626	5	reserve	reserve	NN
46545	3626	6	fund	fund	NN
46545	3626	7	_	_	NNP
46545	3626	8	?	?	.
46545	3627	1	Why	why	WRB
46545	3627	2	is	be	VBZ
46545	3627	3	a	a	DT
46545	3627	4	reserve	reserve	NN
46545	3627	5	fund	fund	NN
46545	3627	6	treated	treat	VBD
46545	3627	7	as	as	IN
46545	3627	8	a	a	DT
46545	3627	9	liability	liability	NN
46545	3627	10	?	?	.
46545	3628	1	29	29	CD
46545	3628	2	.	.	.
46545	3629	1	What	what	WP
46545	3629	2	is	be	VBZ
46545	3629	3	a	a	DT
46545	3629	4	_	_	NNP
46545	3629	5	sinking	sink	VBG
46545	3629	6	fund	fund	NN
46545	3629	7	_	_	NNP
46545	3629	8	,	,	,
46545	3629	9	and	and	CC
46545	3629	10	what	what	WP
46545	3629	11	is	be	VBZ
46545	3629	12	its	-PRON-	PRP$
46545	3629	13	purpose	purpose	NN
46545	3629	14	?	?	.
46545	3630	1	30	30	CD
46545	3630	2	.	.	.
46545	3631	1	What	what	WP
46545	3631	2	is	be	VBZ
46545	3631	3	a	a	DT
46545	3631	4	_	_	NNP
46545	3631	5	bond	bond	NN
46545	3631	6	_	_	NNP
46545	3631	7	?	?	.
46545	3632	1	Describe	describe	VB
46545	3632	2	three	three	CD
46545	3632	3	classes	class	NNS
46545	3632	4	of	of	IN
46545	3632	5	bonds	bond	NNS
46545	3632	6	.	.	.
46545	3633	1	31	31	CD
46545	3633	2	.	.	.
46545	3634	1	When	when	WRB
46545	3634	2	bonds	bond	NNS
46545	3634	3	are	be	VBP
46545	3634	4	issued	issue	VBN
46545	3634	5	,	,	,
46545	3634	6	by	by	IN
46545	3634	7	what	what	WDT
46545	3634	8	account	account	NN
46545	3634	9	are	be	VBP
46545	3634	10	they	-PRON-	PRP
46545	3634	11	represented	represent	VBN
46545	3634	12	in	in	IN
46545	3634	13	the	the	DT
46545	3634	14	ledger	ledger	NN
46545	3634	15	?	?	.
46545	3635	1	Does	do	VBZ
46545	3635	2	this	this	DT
46545	3635	3	account	account	NN
46545	3635	4	represent	represent	VB
46545	3635	5	an	an	DT
46545	3635	6	asset	asset	NN
46545	3635	7	,	,	,
46545	3635	8	or	or	CC
46545	3635	9	a	a	DT
46545	3635	10	liability	liability	NN
46545	3635	11	?	?	.
46545	3636	1	32	32	CD
46545	3636	2	.	.	.
46545	3637	1	If	if	IN
46545	3637	2	bonds	bond	NNS
46545	3637	3	are	be	VBP
46545	3637	4	sold	sell	VBN
46545	3637	5	at	at	IN
46545	3637	6	a	a	DT
46545	3637	7	premium	premium	NN
46545	3637	8	,	,	,
46545	3637	9	to	to	IN
46545	3637	10	what	what	WDT
46545	3637	11	account	account	NN
46545	3637	12	is	be	VBZ
46545	3637	13	the	the	DT
46545	3637	14	premium	premium	NN
46545	3637	15	credited	credit	VBN
46545	3637	16	?	?	.
46545	3638	1	Would	Would	MD
46545	3638	2	it	-PRON-	PRP
46545	3638	3	be	be	VB
46545	3638	4	correct	correct	JJ
46545	3638	5	to	to	TO
46545	3638	6	credit	credit	NN
46545	3638	7	this	this	DT
46545	3638	8	premium	premium	NN
46545	3638	9	to	to	TO
46545	3638	10	profit	profit	VB
46545	3638	11	and	and	CC
46545	3638	12	loss	loss	VB
46545	3638	13	?	?	.
46545	3639	1	Why	why	WRB
46545	3639	2	?	?	.
46545	3640	1	33	33	CD
46545	3640	2	.	.	.
46545	3641	1	To	to	IN
46545	3641	2	what	what	WDT
46545	3641	3	account	account	NN
46545	3641	4	is	be	VBZ
46545	3641	5	the	the	DT
46545	3641	6	interest	interest	NN
46545	3641	7	paid	pay	VBN
46545	3641	8	on	on	IN
46545	3641	9	bonds	bond	NNS
46545	3641	10	charged	charge	VBN
46545	3641	11	?	?	.
46545	3642	1	When	when	WRB
46545	3642	2	bonds	bond	NNS
46545	3642	3	are	be	VBP
46545	3642	4	sold	sell	VBN
46545	3642	5	with	with	IN
46545	3642	6	accrued	accrue	VBN
46545	3642	7	interest	interest	NN
46545	3642	8	,	,	,
46545	3642	9	which	which	WDT
46545	3642	10	is	be	VBZ
46545	3642	11	paid	pay	VBN
46545	3642	12	by	by	IN
46545	3642	13	the	the	DT
46545	3642	14	purchaser	purchaser	NN
46545	3642	15	,	,	,
46545	3642	16	what	what	WDT
46545	3642	17	disposition	disposition	NN
46545	3642	18	is	be	VBZ
46545	3642	19	made	make	VBN
46545	3642	20	of	of	IN
46545	3642	21	the	the	DT
46545	3642	22	interest	interest	NN
46545	3642	23	received	receive	VBN
46545	3642	24	?	?	.
46545	3643	1	What	what	WDT
46545	3643	2	disposition	disposition	NN
46545	3643	3	should	should	MD
46545	3643	4	be	be	VB
46545	3643	5	made	make	VBN
46545	3643	6	of	of	IN
46545	3643	7	expense	expense	NN
46545	3643	8	incurred	incur	VBN
46545	3643	9	in	in	IN
46545	3643	10	the	the	DT
46545	3643	11	sale	sale	NN
46545	3643	12	of	of	IN
46545	3643	13	bonds	bond	NNS
46545	3643	14	?	?	.
46545	3644	1	34	34	CD
46545	3644	2	.	.	.
46545	3645	1	What	what	WP
46545	3645	2	is	be	VBZ
46545	3645	3	the	the	DT
46545	3645	4	most	most	RBS
46545	3645	5	important	important	JJ
46545	3645	6	point	point	NN
46545	3645	7	to	to	TO
46545	3645	8	be	be	VB
46545	3645	9	kept	keep	VBN
46545	3645	10	in	in	IN
46545	3645	11	mind	mind	NN
46545	3645	12	when	when	WRB
46545	3645	13	devising	devise	VBG
46545	3645	14	a	a	DT
46545	3645	15	system	system	NN
46545	3645	16	of	of	IN
46545	3645	17	accounts	account	NNS
46545	3645	18	for	for	IN
46545	3645	19	a	a	DT
46545	3645	20	manufacturing	manufacturing	NN
46545	3645	21	business	business	NN
46545	3645	22	?	?	.
46545	3646	1	35	35	CD
46545	3646	2	.	.	.
46545	3647	1	From	from	IN
46545	3647	2	what	what	WP
46545	3647	3	items	item	NNS
46545	3647	4	is	be	VBZ
46545	3647	5	the	the	DT
46545	3647	6	manufacturing	manufacturing	NN
46545	3647	7	account	account	NN
46545	3647	8	made	make	VBN
46545	3647	9	up	up	RP
46545	3647	10	?	?	.
46545	3648	1	What	what	WP
46545	3648	2	does	do	VBZ
46545	3648	3	the	the	DT
46545	3648	4	balance	balance	NN
46545	3648	5	of	of	IN
46545	3648	6	manufacturing	manufacture	VBG
46545	3648	7	account	account	NN
46545	3648	8	represent	represent	NN
46545	3648	9	?	?	.
46545	3649	1	36	36	CD
46545	3649	2	.	.	.
46545	3650	1	Describe	describe	VB
46545	3650	2	,	,	,
46545	3650	3	briefly	briefly	RB
46545	3650	4	,	,	,
46545	3650	5	a	a	DT
46545	3650	6	method	method	NN
46545	3650	7	of	of	IN
46545	3650	8	obtaining	obtain	VBG
46545	3650	9	the	the	DT
46545	3650	10	necessary	necessary	JJ
46545	3650	11	statistics	statistic	NNS
46545	3650	12	to	to	TO
46545	3650	13	make	make	VB
46545	3650	14	up	up	RP
46545	3650	15	the	the	DT
46545	3650	16	manufacturing	manufacturing	NN
46545	3650	17	account	account	NN
46545	3650	18	for	for	IN
46545	3650	19	a	a	DT
46545	3650	20	business	business	NN
46545	3650	21	in	in	IN
46545	3650	22	which	which	WDT
46545	3650	23	but	but	CC
46545	3650	24	one	one	CD
46545	3650	25	line	line	NN
46545	3650	26	of	of	IN
46545	3650	27	goods	good	NNS
46545	3650	28	are	be	VBP
46545	3650	29	manufactured	manufacture	VBN
46545	3650	30	?	?	.
46545	3651	1	What	what	WP
46545	3651	2	is	be	VBZ
46545	3651	3	the	the	DT
46545	3651	4	object	object	NN
46545	3651	5	of	of	IN
46545	3651	6	sectionalizing	sectionalize	VBG
46545	3651	7	the	the	DT
46545	3651	8	pay	pay	NN
46545	3651	9	-	-	HYPH
46545	3651	10	roll	roll	NN
46545	3651	11	by	by	IN
46545	3651	12	departments	department	NNS
46545	3651	13	?	?	.
46545	3652	1	37	37	CD
46545	3652	2	.	.	.
46545	3653	1	What	what	WP
46545	3653	2	is	be	VBZ
46545	3653	3	an	an	DT
46545	3653	4	_	_	NNP
46545	3653	5	expense	expense	NN
46545	3653	6	inventory	inventory	NN
46545	3653	7	account	account	NN
46545	3653	8	_	_	NNP
46545	3653	9	;	;	:
46545	3653	10	when	when	WRB
46545	3653	11	is	be	VBZ
46545	3653	12	it	-PRON-	PRP
46545	3653	13	used	use	VBN
46545	3653	14	;	;	:
46545	3653	15	and	and	CC
46545	3653	16	how	how	WRB
46545	3653	17	is	be	VBZ
46545	3653	18	it	-PRON-	PRP
46545	3653	19	made	make	VBN
46545	3653	20	up	up	RP
46545	3653	21	?	?	.
46545	3654	1	When	when	WRB
46545	3654	2	is	be	VBZ
46545	3654	3	an	an	DT
46545	3654	4	expense	expense	JJ
46545	3654	5	liability	liability	NN
46545	3654	6	considered	consider	VBN
46545	3654	7	;	;	:
46545	3654	8	by	by	IN
46545	3654	9	what	what	WDT
46545	3654	10	account	account	NN
46545	3654	11	is	be	VBZ
46545	3654	12	it	-PRON-	PRP
46545	3654	13	represented	represent	VBN
46545	3654	14	;	;	:
46545	3654	15	and	and	CC
46545	3654	16	how	how	WRB
46545	3654	17	is	be	VBZ
46545	3654	18	the	the	DT
46545	3654	19	account	account	NN
46545	3654	20	made	make	VBN
46545	3654	21	up	up	RP
46545	3654	22	?	?	.
46545	3655	1	38	38	CD
46545	3655	2	.	.	.
46545	3656	1	What	what	WP
46545	3656	2	is	be	VBZ
46545	3656	3	meant	mean	VBN
46545	3656	4	by	by	IN
46545	3656	5	a	a	DT
46545	3656	6	_	_	NNP
46545	3656	7	balance	balance	NN
46545	3656	8	ledger	ledger	RB
46545	3656	9	_	_	NNP
46545	3656	10	?	?	.
46545	3657	1	Illustrate	illustrate	VB
46545	3657	2	a	a	DT
46545	3657	3	form	form	NN
46545	3657	4	of	of	IN
46545	3657	5	balance	balance	NN
46545	3657	6	ledger	ledger	NNP
46545	3657	7	.	.	.
46545	3658	1	39	39	CD
46545	3658	2	.	.	.
46545	3659	1	For	for	IN
46545	3659	2	what	what	WDT
46545	3659	3	purpose	purpose	NN
46545	3659	4	is	be	VBZ
46545	3659	5	an	an	DT
46545	3659	6	invoice	invoice	NN
46545	3659	7	register	register	NN
46545	3659	8	used	use	VBN
46545	3659	9	?	?	.
46545	3660	1	Explain	explain	VB
46545	3660	2	the	the	DT
46545	3660	3	general	general	JJ
46545	3660	4	plan	plan	NN
46545	3660	5	of	of	IN
46545	3660	6	such	such	PDT
46545	3660	7	a	a	DT
46545	3660	8	book	book	NN
46545	3660	9	.	.	.
46545	3661	1	40	40	CD
46545	3661	2	.	.	.
46545	3662	1	Make	make	VB
46545	3662	2	up	up	RP
46545	3662	3	a	a	DT
46545	3662	4	manufacturing	manufacturing	NN
46545	3662	5	account	account	NN
46545	3662	6	from	from	IN
46545	3662	7	the	the	DT
46545	3662	8	data	datum	NNS
46545	3662	9	given	give	VBN
46545	3662	10	on	on	IN
46545	3662	11	Page	Page	NNP
46545	3662	12	76	76	CD
46545	3662	13	.	.	.
46545	3663	1	Show	show	VB
46545	3663	2	the	the	DT
46545	3663	3	journal	journal	NN
46545	3663	4	entries	entry	NNS
46545	3663	5	used	use	VBN
46545	3663	6	in	in	IN
46545	3663	7	making	make	VBG
46545	3663	8	up	up	RP
46545	3663	9	this	this	DT
46545	3663	10	account	account	NN
46545	3663	11	.	.	.
46545	3664	1	REVIEW	REVIEW	NNP
46545	3664	2	QUESTIONS	QUESTIONS	NNP
46545	3664	3	ON	on	IN
46545	3664	4	THE	the	DT
46545	3664	5	SUBJECT	subject	NN
46545	3664	6	OF	of	IN
46545	3664	7	THE	the	DT
46545	3664	8	VOUCHER	VOUCHER	NNP
46545	3664	9	SYSTEM	SYSTEM	NNP
46545	3664	10	1	1	CD
46545	3664	11	.	.	.
46545	3665	1	State	state	NN
46545	3665	2	,	,	,
46545	3665	3	in	in	IN
46545	3665	4	your	-PRON-	PRP$
46545	3665	5	own	own	JJ
46545	3665	6	words	word	NNS
46545	3665	7	,	,	,
46545	3665	8	the	the	DT
46545	3665	9	generally	generally	RB
46545	3665	10	accepted	accept	VBN
46545	3665	11	meaning	meaning	NN
46545	3665	12	of	of	IN
46545	3665	13	the	the	DT
46545	3665	14	term	term	NN
46545	3665	15	_	_	NNP
46545	3665	16	voucher	voucher	NN
46545	3665	17	_	_	NNP
46545	3665	18	,	,	,
46545	3665	19	as	as	IN
46545	3665	20	used	use	VBN
46545	3665	21	in	in	IN
46545	3665	22	business	business	NN
46545	3665	23	.	.	.
46545	3666	1	2	2	LS
46545	3666	2	.	.	.
46545	3667	1	What	what	WP
46545	3667	2	is	be	VBZ
46545	3667	3	the	the	DT
46545	3667	4	nature	nature	NN
46545	3667	5	of	of	IN
46545	3667	6	a	a	DT
46545	3667	7	journal	journal	NN
46545	3667	8	voucher	voucher	NN
46545	3667	9	,	,	,
46545	3667	10	and	and	CC
46545	3667	11	for	for	IN
46545	3667	12	what	what	WDT
46545	3667	13	purpose	purpose	NN
46545	3667	14	is	be	VBZ
46545	3667	15	it	-PRON-	PRP
46545	3667	16	used	use	VBN
46545	3667	17	?	?	.
46545	3668	1	3	3	LS
46545	3668	2	.	.	.
46545	3669	1	Prepare	prepare	VB
46545	3669	2	a	a	DT
46545	3669	3	form	form	NN
46545	3669	4	of	of	IN
46545	3669	5	voucher	voucher	NN
46545	3669	6	to	to	TO
46545	3669	7	be	be	VB
46545	3669	8	accompanied	accompany	VBN
46545	3669	9	by	by	IN
46545	3669	10	a	a	DT
46545	3669	11	separate	separate	JJ
46545	3669	12	check	check	NN
46545	3669	13	.	.	.
46545	3670	1	4	4	LS
46545	3670	2	.	.	.
46545	3671	1	Prepare	prepare	VB
46545	3671	2	a	a	DT
46545	3671	3	form	form	NN
46545	3671	4	of	of	IN
46545	3671	5	voucher	voucher	NN
46545	3671	6	check	check	NN
46545	3671	7	.	.	.
46545	3672	1	5	5	CD
46545	3672	2	.	.	.
46545	3673	1	For	for	IN
46545	3673	2	what	what	WP
46545	3673	3	book	book	NN
46545	3673	4	is	be	VBZ
46545	3673	5	the	the	DT
46545	3673	6	voucher	voucher	NN
46545	3673	7	register	register	VB
46545	3673	8	substituted	substitute	VBN
46545	3673	9	?	?	.
46545	3674	1	What	what	WP
46545	3674	2	book	book	NN
46545	3674	3	is	be	VBZ
46545	3674	4	dispensed	dispense	VBN
46545	3674	5	with	with	IN
46545	3674	6	?	?	.
46545	3675	1	6	6	CD
46545	3675	2	.	.	.
46545	3676	1	Explain	explain	VB
46545	3676	2	the	the	DT
46545	3676	3	purpose	purpose	NN
46545	3676	4	of	of	IN
46545	3676	5	the	the	DT
46545	3676	6	_	_	NNP
46545	3676	7	sundries	sundrie	NNS
46545	3676	8	_	_	NNP
46545	3676	9	and	and	CC
46545	3676	10	_	_	NNP
46545	3676	11	unpaid	unpaid	VBD
46545	3676	12	voucher	voucher	NN
46545	3676	13	_	_	NNP
46545	3676	14	columns	column	NNS
46545	3676	15	in	in	IN
46545	3676	16	the	the	DT
46545	3676	17	voucher	voucher	NN
46545	3676	18	register	register	VBP
46545	3676	19	.	.	.
46545	3677	1	7	7	LS
46545	3677	2	.	.	.
46545	3678	1	With	with	IN
46545	3678	2	what	what	WP
46545	3678	3	_	_	NNP
46545	3678	4	controlling	control	VBG
46545	3678	5	_	_	NNP
46545	3678	6	account	account	NN
46545	3678	7	must	must	MD
46545	3678	8	the	the	DT
46545	3678	9	total	total	NN
46545	3678	10	of	of	IN
46545	3678	11	unpaid	unpaid	JJ
46545	3678	12	vouchers	voucher	NNS
46545	3678	13	as	as	IN
46545	3678	14	shown	show	VBN
46545	3678	15	by	by	IN
46545	3678	16	the	the	DT
46545	3678	17	register	register	NN
46545	3678	18	,	,	,
46545	3678	19	agree	agree	VB
46545	3678	20	?	?	.
46545	3679	1	Explain	explain	VB
46545	3679	2	the	the	DT
46545	3679	3	sources	source	NNS
46545	3679	4	of	of	IN
46545	3679	5	debits	debit	NNS
46545	3679	6	and	and	CC
46545	3679	7	credits	credit	NNS
46545	3679	8	posted	post	VBN
46545	3679	9	to	to	IN
46545	3679	10	this	this	DT
46545	3679	11	controlling	control	VBG
46545	3679	12	account	account	NN
46545	3679	13	.	.	.
46545	3680	1	8	8	LS
46545	3680	2	.	.	.
46545	3681	1	Prepare	prepare	VB
46545	3681	2	a	a	DT
46545	3681	3	form	form	NN
46545	3681	4	of	of	IN
46545	3681	5	voucher	voucher	NN
46545	3681	6	register	register	VB
46545	3681	7	,	,	,
46545	3681	8	suitable	suitable	JJ
46545	3681	9	for	for	IN
46545	3681	10	a	a	DT
46545	3681	11	manufacturing	manufacturing	NN
46545	3681	12	business	business	NN
46545	3681	13	using	use	VBG
46545	3681	14	three	three	CD
46545	3681	15	classes	class	NNS
46545	3681	16	of	of	IN
46545	3681	17	raw	raw	JJ
46545	3681	18	material	material	NN
46545	3681	19	,	,	,
46545	3681	20	operating	operate	VBG
46545	3681	21	five	five	CD
46545	3681	22	shops	shop	NNS
46545	3681	23	,	,	,
46545	3681	24	and	and	CC
46545	3681	25	selling	sell	VBG
46545	3681	26	the	the	DT
46545	3681	27	product	product	NN
46545	3681	28	through	through	IN
46545	3681	29	traveling	travel	VBG
46545	3681	30	salesmen	salesman	NNS
46545	3681	31	.	.	.
46545	3682	1	9	9	CD
46545	3682	2	.	.	.
46545	3683	1	What	what	WP
46545	3683	2	are	be	VBP
46545	3683	3	the	the	DT
46545	3683	4	necessary	necessary	JJ
46545	3683	5	steps	step	NNS
46545	3683	6	in	in	IN
46545	3683	7	_	_	NNP
46545	3683	8	auditing	auditing	NN
46545	3683	9	_	_	NNP
46545	3683	10	,	,	,
46545	3683	11	_	_	NNP
46545	3683	12	executing	execute	VBG
46545	3683	13	_	_	NNP
46545	3683	14	,	,	,
46545	3683	15	and	and	CC
46545	3683	16	_	_	NNP
46545	3683	17	registering	register	VBG
46545	3683	18	_	_	NNP
46545	3683	19	vouchers	voucher	NNS
46545	3683	20	?	?	.
46545	3684	1	How	how	WRB
46545	3684	2	should	should	MD
46545	3684	3	audited	audit	VBN
46545	3684	4	vouchers	voucher	NNS
46545	3684	5	be	be	VB
46545	3684	6	filed	file	VBN
46545	3684	7	?	?	.
46545	3685	1	10	10	CD
46545	3685	2	.	.	.
46545	3686	1	Describe	describe	VB
46545	3686	2	the	the	DT
46545	3686	3	routine	routine	NN
46545	3686	4	in	in	IN
46545	3686	5	paying	pay	VBG
46545	3686	6	vouchers	voucher	NNS
46545	3686	7	,	,	,
46545	3686	8	and	and	CC
46545	3686	9	in	in	IN
46545	3686	10	filing	file	VBG
46545	3686	11	invoices	invoice	NNS
46545	3686	12	and	and	CC
46545	3686	13	paid	pay	VBD
46545	3686	14	vouchers	voucher	NNS
46545	3686	15	.	.	.
46545	3687	1	How	how	WRB
46545	3687	2	should	should	MD
46545	3687	3	vouchers	voucher	NNS
46545	3687	4	be	be	VB
46545	3687	5	indexed	index	VBN
46545	3687	6	?	?	.
46545	3688	1	11	11	CD
46545	3688	2	.	.	.
46545	3689	1	What	what	WP
46545	3689	2	is	be	VBZ
46545	3689	3	the	the	DT
46545	3689	4	distinguishing	distinguish	VBG
46545	3689	5	feature	feature	NN
46545	3689	6	of	of	IN
46545	3689	7	the	the	DT
46545	3689	8	_	_	NNP
46545	3689	9	unit	unit	NN
46545	3689	10	system	system	NN
46545	3689	11	_	_	NNP
46545	3689	12	of	of	IN
46545	3689	13	voucher	voucher	NN
46545	3689	14	accounting	accounting	NN
46545	3689	15	?	?	.
46545	3690	1	12	12	CD
46545	3690	2	.	.	.
46545	3691	1	If	if	IN
46545	3691	2	a	a	DT
46545	3691	3	voucher	voucher	NN
46545	3691	4	pays	pay	VBZ
46545	3691	5	items	item	NNS
46545	3691	6	to	to	TO
46545	3691	7	be	be	VB
46545	3691	8	charged	charge	VBN
46545	3691	9	to	to	IN
46545	3691	10	three	three	CD
46545	3691	11	accounts	account	NNS
46545	3691	12	,	,	,
46545	3691	13	how	how	WRB
46545	3691	14	many	many	JJ
46545	3691	15	copies	copy	NNS
46545	3691	16	are	be	VBP
46545	3691	17	required	require	VBN
46545	3691	18	and	and	CC
46545	3691	19	how	how	WRB
46545	3691	20	is	be	VBZ
46545	3691	21	the	the	DT
46545	3691	22	distribution	distribution	NN
46545	3691	23	shown	show	VBN
46545	3691	24	?	?	.
46545	3692	1	13	13	CD
46545	3692	2	.	.	.
46545	3693	1	Explain	explain	VB
46545	3693	2	the	the	DT
46545	3693	3	method	method	NN
46545	3693	4	of	of	IN
46545	3693	5	filing	filing	NN
46545	3693	6	and	and	CC
46545	3693	7	recording	record	VBG
46545	3693	8	vouchers	voucher	NNS
46545	3693	9	in	in	IN
46545	3693	10	the	the	DT
46545	3693	11	unit	unit	NN
46545	3693	12	system	system	NN
46545	3693	13	.	.	.
46545	3694	1	How	how	WRB
46545	3694	2	are	be	VBP
46545	3694	3	monthly	monthly	JJ
46545	3694	4	totals	total	NNS
46545	3694	5	recorded	record	VBN
46545	3694	6	?	?	.
46545	3695	1	14	14	CD
46545	3695	2	.	.	.
46545	3696	1	What	what	WDT
46545	3696	2	routine	routine	NN
46545	3696	3	should	should	MD
46545	3696	4	be	be	VB
46545	3696	5	followed	follow	VBN
46545	3696	6	to	to	TO
46545	3696	7	carry	carry	VB
46545	3696	8	the	the	DT
46545	3696	9	totals	total	NNS
46545	3696	10	to	to	IN
46545	3696	11	the	the	DT
46545	3696	12	ledger	ledger	JJ
46545	3696	13	?	?	.
46545	3697	1	15	15	CD
46545	3697	2	.	.	.
46545	3698	1	Describe	describe	VB
46545	3698	2	,	,	,
46545	3698	3	and	and	CC
46545	3698	4	illustrate	illustrate	VB
46545	3698	5	with	with	IN
46545	3698	6	the	the	DT
46545	3698	7	necessary	necessary	JJ
46545	3698	8	forms	form	NNS
46545	3698	9	,	,	,
46545	3698	10	a	a	DT
46545	3698	11	system	system	NN
46545	3698	12	in	in	IN
46545	3698	13	which	which	WDT
46545	3698	14	a	a	DT
46545	3698	15	purchase	purchase	NN
46545	3698	16	ledger	ledger	NN
46545	3698	17	and	and	CC
46545	3698	18	invoice	invoice	NN
46545	3698	19	file	file	NN
46545	3698	20	are	be	VBP
46545	3698	21	combined	combine	VBN
46545	3698	22	.	.	.
46545	3699	1	16	16	CD
46545	3699	2	.	.	.
46545	3700	1	What	what	WP
46545	3700	2	is	be	VBZ
46545	3700	3	a	a	DT
46545	3700	4	private	private	JJ
46545	3700	5	ledger	ledger	NN
46545	3700	6	and	and	CC
46545	3700	7	for	for	IN
46545	3700	8	what	what	WDT
46545	3700	9	purposes	purpose	NNS
46545	3700	10	is	be	VBZ
46545	3700	11	it	-PRON-	PRP
46545	3700	12	used	use	VBN
46545	3700	13	?	?	.
46545	3701	1	17	17	CD
46545	3701	2	.	.	.
46545	3702	1	Name	name	VB
46545	3702	2	some	some	DT
46545	3702	3	of	of	IN
46545	3702	4	the	the	DT
46545	3702	5	special	special	JJ
46545	3702	6	advantages	advantage	NNS
46545	3702	7	of	of	IN
46545	3702	8	the	the	DT
46545	3702	9	private	private	JJ
46545	3702	10	ledger	ledger	NN
46545	3702	11	.	.	.
46545	3703	1	18	18	CD
46545	3703	2	.	.	.
46545	3704	1	Describe	describe	VB
46545	3704	2	,	,	,
46545	3704	3	briefly	briefly	RB
46545	3704	4	,	,	,
46545	3704	5	the	the	DT
46545	3704	6	operation	operation	NN
46545	3704	7	of	of	IN
46545	3704	8	the	the	DT
46545	3704	9	private	private	JJ
46545	3704	10	ledger	ledger	NNP
46545	3704	11	,	,	,
46545	3704	12	giving	give	VBG
46545	3704	13	an	an	DT
46545	3704	14	example	example	NN
46545	3704	15	.	.	.
46545	3705	1	19	19	CD
46545	3705	2	.	.	.
46545	3706	1	Describe	describe	VB
46545	3706	2	,	,	,
46545	3706	3	and	and	CC
46545	3706	4	illustrate	illustrate	VB
46545	3706	5	with	with	IN
46545	3706	6	journal	journal	NNP
46545	3706	7	entries	entry	NNS
46545	3706	8	,	,	,
46545	3706	9	in	in	IN
46545	3706	10	what	what	WDT
46545	3706	11	way	way	NN
46545	3706	12	a	a	DT
46545	3706	13	manufacturer	manufacturer	NN
46545	3706	14	can	can	MD
46545	3706	15	make	make	VB
46545	3706	16	use	use	NN
46545	3706	17	of	of	IN
46545	3706	18	the	the	DT
46545	3706	19	private	private	JJ
46545	3706	20	ledger	ledger	NN
46545	3706	21	.	.	.
46545	3707	1	20	20	CD
46545	3707	2	.	.	.
46545	3708	1	Transactions	transaction	NNS
46545	3708	2	of	of	IN
46545	3708	3	the	the	DT
46545	3708	4	following	follow	VBG
46545	3708	5	classes	class	NNS
46545	3708	6	are	be	VBP
46545	3708	7	recorded	record	VBN
46545	3708	8	on	on	IN
46545	3708	9	the	the	DT
46545	3708	10	books	book	NNS
46545	3708	11	of	of	IN
46545	3708	12	Dane	Dane	NNP
46545	3708	13	&	&	CC
46545	3708	14	Whitney	Whitney	NNP
46545	3708	15	:	:	:
46545	3708	16	Purchases	Purchases	NNP
46545	3708	17	on	on	IN
46545	3708	18	Account	Account	NNP
46545	3708	19	Sales	Sales	NNP
46545	3708	20	on	on	IN
46545	3708	21	Account	Account	NNP
46545	3708	22	Paid	pay	VBN
46545	3708	23	for	for	IN
46545	3708	24	Rent	Rent	NNP
46545	3708	25	Paid	Paid	NNP
46545	3708	26	Dane	Dane	NNP
46545	3708	27	's	's	POS
46545	3708	28	Salary	Salary	NNP
46545	3708	29	Sales	Sales	NNP
46545	3708	30	for	for	IN
46545	3708	31	Cash	Cash	NNP
46545	3708	32	Whitney	Whitney	NNP
46545	3708	33	advanced	advance	VBD
46545	3708	34	cash	cash	NN
46545	3708	35	to	to	IN
46545	3708	36	the	the	DT
46545	3708	37	business	business	NN
46545	3708	38	.	.	.
46545	3709	1	What	what	WDT
46545	3709	2	items	item	NNS
46545	3709	3	,	,	,
46545	3709	4	in	in	IN
46545	3709	5	the	the	DT
46545	3709	6	above	above	JJ
46545	3709	7	,	,	,
46545	3709	8	should	should	MD
46545	3709	9	be	be	VB
46545	3709	10	recorded	record	VBN
46545	3709	11	in	in	IN
46545	3709	12	the	the	DT
46545	3709	13	private	private	JJ
46545	3709	14	ledger	ledger	NN
46545	3709	15	?	?	.
46545	3710	1	21	21	CD
46545	3710	2	.	.	.
46545	3711	1	In	in	IN
46545	3711	2	charting	chart	VBG
46545	3711	3	the	the	DT
46545	3711	4	accounts	account	NNS
46545	3711	5	of	of	IN
46545	3711	6	a	a	DT
46545	3711	7	business	business	NN
46545	3711	8	,	,	,
46545	3711	9	into	into	IN
46545	3711	10	what	what	WP
46545	3711	11	three	three	CD
46545	3711	12	main	main	JJ
46545	3711	13	groups	group	NNS
46545	3711	14	should	should	MD
46545	3711	15	they	-PRON-	PRP
46545	3711	16	be	be	VB
46545	3711	17	divided	divide	VBN
46545	3711	18	?	?	.
46545	3712	1	Give	give	VB
46545	3712	2	an	an	DT
46545	3712	3	example	example	NN
46545	3712	4	of	of	IN
46545	3712	5	the	the	DT
46545	3712	6	subdivision	subdivision	NN
46545	3712	7	of	of	IN
46545	3712	8	one	one	CD
46545	3712	9	of	of	IN
46545	3712	10	these	these	DT
46545	3712	11	groups	group	NNS
46545	3712	12	.	.	.
46545	3713	1	22	22	CD
46545	3713	2	.	.	.
46545	3714	1	Prepare	prepare	VB
46545	3714	2	a	a	DT
46545	3714	3	chart	chart	NN
46545	3714	4	of	of	IN
46545	3714	5	the	the	DT
46545	3714	6	accounts	account	NNS
46545	3714	7	of	of	IN
46545	3714	8	a	a	DT
46545	3714	9	small	small	JJ
46545	3714	10	trading	trading	NN
46545	3714	11	business	business	NN
46545	3714	12	conducted	conduct	VBN
46545	3714	13	by	by	IN
46545	3714	14	a	a	DT
46545	3714	15	partnership	partnership	NN
46545	3714	16	.	.	.
46545	3715	1	Explain	explain	VB
46545	3715	2	this	this	DT
46545	3715	3	chart	chart	NN
46545	3715	4	.	.	.
46545	3716	1	23	23	CD
46545	3716	2	.	.	.
46545	3717	1	Prepare	prepare	VB
46545	3717	2	a	a	DT
46545	3717	3	chart	chart	NN
46545	3717	4	of	of	IN
46545	3717	5	the	the	DT
46545	3717	6	accounts	account	NNS
46545	3717	7	of	of	IN
46545	3717	8	a	a	DT
46545	3717	9	manufacturing	manufacturing	NN
46545	3717	10	business	business	NN
46545	3717	11	making	make	VBG
46545	3717	12	three	three	CD
46545	3717	13	classes	class	NNS
46545	3717	14	of	of	IN
46545	3717	15	goods	good	NNS
46545	3717	16	.	.	.
46545	3718	1	24	24	CD
46545	3718	2	.	.	.
46545	3719	1	What	what	WP
46545	3719	2	are	be	VBP
46545	3719	3	the	the	DT
46545	3719	4	principal	principal	JJ
46545	3719	5	characteristics	characteristic	NNS
46545	3719	6	of	of	IN
46545	3719	7	a	a	DT
46545	3719	8	chart	chart	NN
46545	3719	9	of	of	IN
46545	3719	10	accounts	account	NNS
46545	3719	11	of	of	IN
46545	3719	12	a	a	DT
46545	3719	13	manufacturing	manufacturing	NN
46545	3719	14	business	business	NN
46545	3719	15	?	?	.
46545	3720	1	25	25	CD
46545	3720	2	.	.	.
46545	3721	1	Using	use	VBG
46545	3721	2	the	the	DT
46545	3721	3	above	above	JJ
46545	3721	4	manufacturing	manufacture	VBG
46545	3721	5	chart	chart	NN
46545	3721	6	,	,	,
46545	3721	7	explain	explain	VB
46545	3721	8	how	how	WRB
46545	3721	9	profits	profit	NNS
46545	3721	10	are	be	VBP
46545	3721	11	traced	trace	VBN
46545	3721	12	from	from	IN
46545	3721	13	group	group	NN
46545	3721	14	to	to	IN
46545	3721	15	group	group	NN
46545	3721	16	until	until	IN
46545	3721	17	they	-PRON-	PRP
46545	3721	18	reach	reach	VBP
46545	3721	19	the	the	DT
46545	3721	20	surplus	surplus	NN
46545	3721	21	account	account	NN
46545	3721	22	.	.	.
46545	3722	1	INDEX	INDEX	NNP
46545	3722	2	A	a	DT
46545	3722	3	Acceptances	Acceptances	NNPS
46545	3722	4	,	,	,
46545	3722	5	56	56	CD
46545	3722	6	definition	definition	NN
46545	3722	7	of	of	IN
46545	3722	8	,	,	,
46545	3722	9	11	11	CD
46545	3722	10	Accommodation	Accommodation	NNP
46545	3722	11	note	note	NN
46545	3722	12	,	,	,
46545	3722	13	definition	definition	NN
46545	3722	14	of	of	IN
46545	3722	15	,	,	,
46545	3722	16	11	11	CD
46545	3722	17	Account	Account	NNP
46545	3722	18	books	book	NNS
46545	3722	19	classes	class	NNS
46545	3722	20	of	of	IN
46545	3722	21	,	,	,
46545	3722	22	42	42	CD
46545	3722	23	definition	definition	NN
46545	3722	24	of	of	IN
46545	3722	25	,	,	,
46545	3722	26	11	11	CD
46545	3722	27	Account	account	NN
46545	3722	28	current	current	NN
46545	3722	29	,	,	,
46545	3722	30	definition	definition	NN
46545	3722	31	of	of	IN
46545	3722	32	,	,	,
46545	3722	33	11	11	CD
46545	3722	34	Account	Account	NNP
46545	3722	35	sales	sale	NNS
46545	3722	36	,	,	,
46545	3722	37	definition	definition	NN
46545	3722	38	of	of	IN
46545	3722	39	,	,	,
46545	3722	40	11	11	CD
46545	3722	41	Accounting	accounting	NN
46545	3722	42	charts	chart	NNS
46545	3722	43	,	,	,
46545	3722	44	309	309	CD
46545	3722	45	-	-	HYPH
46545	3722	46	323	323	CD
46545	3722	47	explanation	explanation	NN
46545	3722	48	of	of	IN
46545	3722	49	chart	chart	NNP
46545	3722	50	,	,	,
46545	3722	51	316	316	CD
46545	3722	52	of	of	IN
46545	3722	53	manufacturing	manufacture	VBG
46545	3722	54	business	business	NN
46545	3722	55	,	,	,
46545	3722	56	313	313	CD
46545	3722	57	of	of	IN
46545	3722	58	small	small	JJ
46545	3722	59	trading	trading	NN
46545	3722	60	business	business	NN
46545	3722	61	,	,	,
46545	3722	62	310	310	CD
46545	3722	63	Accounts	Accounts	NNP
46545	3722	64	classification	classification	NN
46545	3722	65	of	of	IN
46545	3722	66	,	,	,
46545	3722	67	90	90	CD
46545	3722	68	definition	definition	NN
46545	3722	69	of	of	IN
46545	3722	70	,	,	,
46545	3722	71	11	11	CD
46545	3722	72	merchandise	merchandise	NN
46545	3722	73	,	,	,
46545	3722	74	71	71	CD
46545	3722	75	merchandise	merchandise	NN
46545	3722	76	inventory	inventory	NN
46545	3722	77	,	,	,
46545	3722	78	100	100	CD
46545	3722	79	nominal	nominal	JJ
46545	3722	80	,	,	,
46545	3722	81	70	70	CD
46545	3722	82	personal	personal	JJ
46545	3722	83	,	,	,
46545	3722	84	69	69	CD
46545	3722	85	profit	profit	NN
46545	3722	86	and	and	CC
46545	3722	87	loss	loss	NN
46545	3722	88	,	,	,
46545	3722	89	97	97	CD
46545	3722	90	purchase	purchase	NN
46545	3722	91	,	,	,
46545	3722	92	71	71	CD
46545	3722	93	real	real	JJ
46545	3722	94	,	,	,
46545	3722	95	69	69	CD
46545	3722	96	representative	representative	NN
46545	3722	97	,	,	,
46545	3722	98	70	70	CD
46545	3722	99	sales	sale	NNS
46545	3722	100	,	,	,
46545	3722	101	72	72	CD
46545	3722	102	Accrued	accrued	JJ
46545	3722	103	interest	interest	NN
46545	3722	104	,	,	,
46545	3722	105	definition	definition	NN
46545	3722	106	of	of	IN
46545	3722	107	,	,	,
46545	3722	108	12	12	CD
46545	3722	109	Acknowledgment	Acknowledgment	NNP
46545	3722	110	,	,	,
46545	3722	111	definition	definition	NN
46545	3722	112	of	of	IN
46545	3722	113	,	,	,
46545	3722	114	12	12	CD
46545	3722	115	Ad	ad	NN
46545	3722	116	valorem	valorem	NN
46545	3722	117	,	,	,
46545	3722	118	definition	definition	NN
46545	3722	119	of	of	IN
46545	3722	120	,	,	,
46545	3722	121	12	12	CD
46545	3722	122	Administrator	administrator	NN
46545	3722	123	,	,	,
46545	3722	124	definition	definition	NN
46545	3722	125	of	of	IN
46545	3722	126	,	,	,
46545	3722	127	12	12	CD
46545	3722	128	Adventure	adventure	NN
46545	3722	129	,	,	,
46545	3722	130	definition	definition	NN
46545	3722	131	of	of	IN
46545	3722	132	,	,	,
46545	3722	133	12	12	CD
46545	3722	134	Advice	advice	NN
46545	3722	135	,	,	,
46545	3722	136	definition	definition	NN
46545	3722	137	of	of	IN
46545	3722	138	,	,	,
46545	3722	139	13	13	CD
46545	3722	140	Affidavit	Affidavit	NNP
46545	3722	141	,	,	,
46545	3722	142	definition	definition	NN
46545	3722	143	of	of	IN
46545	3722	144	,	,	,
46545	3722	145	13	13	CD
46545	3722	146	Agent	agent	NN
46545	3722	147	,	,	,
46545	3722	148	definition	definition	NN
46545	3722	149	of	of	IN
46545	3722	150	,	,	,
46545	3722	151	13	13	CD
46545	3722	152	Agreement	Agreement	NNP
46545	3722	153	,	,	,
46545	3722	154	definition	definition	NN
46545	3722	155	of	of	IN
46545	3722	156	,	,	,
46545	3722	157	13	13	CD
46545	3722	158	Allowance	allowance	NN
46545	3722	159	,	,	,
46545	3722	160	definition	definition	NN
46545	3722	161	of	of	IN
46545	3722	162	,	,	,
46545	3722	163	13	13	CD
46545	3722	164	Annual	annual	JJ
46545	3722	165	statement	statement	NN
46545	3722	166	,	,	,
46545	3722	167	definition	definition	NN
46545	3722	168	of	of	IN
46545	3722	169	,	,	,
46545	3722	170	13	13	CD
46545	3722	171	Annuity	Annuity	NNP
46545	3722	172	,	,	,
46545	3722	173	definition	definition	NN
46545	3722	174	of	of	IN
46545	3722	175	,	,	,
46545	3722	176	13	13	CD
46545	3722	177	Antedate	Antedate	NNP
46545	3722	178	,	,	,
46545	3722	179	definition	definition	NN
46545	3722	180	of	of	IN
46545	3722	181	,	,	,
46545	3722	182	13	13	CD
46545	3722	183	Appraise	Appraise	NNP
46545	3722	184	,	,	,
46545	3722	185	definition	definition	NN
46545	3722	186	of	of	IN
46545	3722	187	,	,	,
46545	3722	188	14	14	CD
46545	3722	189	Appreciation	appreciation	NN
46545	3722	190	,	,	,
46545	3722	191	definition	definition	NN
46545	3722	192	of	of	IN
46545	3722	193	,	,	,
46545	3722	194	14	14	CD
46545	3722	195	Approval	approval	NN
46545	3722	196	sales	sale	NNS
46545	3722	197	,	,	,
46545	3722	198	definition	definition	NN
46545	3722	199	of	of	IN
46545	3722	200	,	,	,
46545	3722	201	14	14	CD
46545	3722	202	Arbitrate	arbitrate	NN
46545	3722	203	,	,	,
46545	3722	204	definition	definition	NN
46545	3722	205	of	of	IN
46545	3722	206	,	,	,
46545	3722	207	14	14	CD
46545	3722	208	Articles	article	NNS
46545	3722	209	,	,	,
46545	3722	210	definition	definition	NN
46545	3722	211	of	of	IN
46545	3722	212	,	,	,
46545	3722	213	14	14	CD
46545	3722	214	Assets	Assets	NNPS
46545	3722	215	definition	definition	NN
46545	3722	216	of	of	IN
46545	3722	217	,	,	,
46545	3722	218	14	14	CD
46545	3722	219	fictitious	fictitious	JJ
46545	3722	220	,	,	,
46545	3722	221	78	78	CD
46545	3722	222	fixed	fix	VBN
46545	3722	223	,	,	,
46545	3722	224	77	77	CD
46545	3722	225	floating	float	VBG
46545	3722	226	,	,	,
46545	3722	227	78	78	CD
46545	3722	228	passive	passive	JJ
46545	3722	229	,	,	,
46545	3722	230	78	78	CD
46545	3722	231	Assign	Assign	NNP
46545	3722	232	,	,	,
46545	3722	233	definition	definition	NN
46545	3722	234	of	of	IN
46545	3722	235	,	,	,
46545	3722	236	14	14	CD
46545	3722	237	Assignee	assignee	NN
46545	3722	238	,	,	,
46545	3722	239	definition	definition	NN
46545	3722	240	of	of	IN
46545	3722	241	,	,	,
46545	3722	242	14	14	CD
46545	3722	243	Assignment	assignment	NN
46545	3722	244	,	,	,
46545	3722	245	definition	definition	NN
46545	3722	246	of	of	IN
46545	3722	247	,	,	,
46545	3722	248	14	14	CD
46545	3722	249	Assignor	Assignor	NNP
46545	3722	250	,	,	,
46545	3722	251	definition	definition	NN
46545	3722	252	of	of	IN
46545	3722	253	,	,	,
46545	3722	254	14	14	CD
46545	3722	255	Association	Association	NNP
46545	3722	256	,	,	,
46545	3722	257	definition	definition	NN
46545	3722	258	of	of	IN
46545	3722	259	,	,	,
46545	3722	260	14	14	CD
46545	3722	261	Attachment	attachment	NN
46545	3722	262	,	,	,
46545	3722	263	definition	definition	NN
46545	3722	264	of	of	IN
46545	3722	265	,	,	,
46545	3722	266	14	14	CD
46545	3722	267	Audit	Audit	NNP
46545	3722	268	,	,	,
46545	3722	269	definition	definition	NN
46545	3722	270	of	of	IN
46545	3722	271	,	,	,
46545	3722	272	14	14	CD
46545	3722	273	Auxiliary	auxiliary	JJ
46545	3722	274	,	,	,
46545	3722	275	definition	definition	NN
46545	3722	276	of	of	IN
46545	3722	277	,	,	,
46545	3722	278	14	14	CD
46545	3722	279	Average	average	JJ
46545	3722	280	,	,	,
46545	3722	281	definition	definition	NN
46545	3722	282	of	of	IN
46545	3722	283	,	,	,
46545	3722	284	14	14	CD
46545	3722	285	B	B	NNP
46545	3722	286	Balance	Balance	NNP
46545	3722	287	,	,	,
46545	3722	288	definition	definition	NN
46545	3722	289	of	of	IN
46545	3722	290	,	,	,
46545	3722	291	14	14	CD
46545	3722	292	,	,	,
46545	3722	293	39	39	CD
46545	3722	294	Balance	balance	NN
46545	3722	295	sheet	sheet	NN
46545	3722	296	,	,	,
46545	3722	297	100	100	CD
46545	3722	298	,	,	,
46545	3722	299	139	139	CD
46545	3722	300	definition	definition	NN
46545	3722	301	of	of	IN
46545	3722	302	,	,	,
46545	3722	303	14	14	CD
46545	3722	304	Balance	balance	NN
46545	3722	305	of	of	IN
46545	3722	306	trade	trade	NN
46545	3722	307	,	,	,
46545	3722	308	definition	definition	NN
46545	3722	309	of	of	IN
46545	3722	310	,	,	,
46545	3722	311	15	15	CD
46545	3722	312	Bale	Bale	NNP
46545	3722	313	,	,	,
46545	3722	314	definition	definition	NN
46545	3722	315	of	of	IN
46545	3722	316	,	,	,
46545	3722	317	15	15	CD
46545	3722	318	Bank	Bank	NNP
46545	3722	319	balance	balance	NN
46545	3722	320	,	,	,
46545	3722	321	definition	definition	NN
46545	3722	322	of	of	IN
46545	3722	323	,	,	,
46545	3722	324	15	15	CD
46545	3722	325	Bank	Bank	NNP
46545	3722	326	deposits	deposit	NNS
46545	3722	327	,	,	,
46545	3722	328	56	56	CD
46545	3722	329	check	check	NN
46545	3722	330	books	book	NNS
46545	3722	331	,	,	,
46545	3722	332	56	56	CD
46545	3722	333	depositing	depositing	NN
46545	3722	334	cash	cash	NN
46545	3722	335	,	,	,
46545	3722	336	57	57	CD
46545	3722	337	indorsement	indorsement	NN
46545	3722	338	of	of	IN
46545	3722	339	checks	check	NNS
46545	3722	340	,	,	,
46545	3722	341	57	57	CD
46545	3722	342	pass	pass	NN
46545	3722	343	book	book	NN
46545	3722	344	,	,	,
46545	3722	345	57	57	CD
46545	3722	346	signature	signature	NN
46545	3722	347	card	card	NN
46545	3722	348	,	,	,
46545	3722	349	56	56	CD
46545	3722	350	Bank	Bank	NNP
46545	3722	351	draft	draft	NN
46545	3722	352	,	,	,
46545	3722	353	definition	definition	NN
46545	3722	354	of	of	IN
46545	3722	355	,	,	,
46545	3722	356	15	15	CD
46545	3722	357	Bank	Bank	NNP
46545	3722	358	note	note	NN
46545	3722	359	,	,	,
46545	3722	360	definition	definition	NN
46545	3722	361	of	of	IN
46545	3722	362	,	,	,
46545	3722	363	15	15	CD
46545	3722	364	Bank	Bank	NNP
46545	3722	365	pass	pass	NN
46545	3722	366	book	book	NN
46545	3722	367	,	,	,
46545	3722	368	definition	definition	NN
46545	3722	369	of	of	IN
46545	3722	370	,	,	,
46545	3722	371	15	15	CD
46545	3722	372	Bankrupt	bankrupt	JJ
46545	3722	373	,	,	,
46545	3722	374	definition	definition	NN
46545	3722	375	of	of	IN
46545	3722	376	,	,	,
46545	3722	377	15	15	CD
46545	3722	378	Bill	Bill	NNP
46545	3722	379	,	,	,
46545	3722	380	definition	definition	NN
46545	3722	381	of	of	IN
46545	3722	382	,	,	,
46545	3722	383	15	15	CD
46545	3722	384	Bill	Bill	NNP
46545	3722	385	of	of	IN
46545	3722	386	exchange	exchange	NN
46545	3722	387	,	,	,
46545	3722	388	definition	definition	NN
46545	3722	389	of	of	IN
46545	3722	390	,	,	,
46545	3722	391	16	16	CD
46545	3722	392	Bill	Bill	NNP
46545	3722	393	head	head	NN
46545	3722	394	,	,	,
46545	3722	395	definition	definition	NN
46545	3722	396	of	of	IN
46545	3722	397	,	,	,
46545	3722	398	16	16	CD
46545	3722	399	Bill	Bill	NNP
46545	3722	400	of	of	IN
46545	3722	401	lading	lading	NN
46545	3722	402	,	,	,
46545	3722	403	definition	definition	NN
46545	3722	404	of	of	IN
46545	3722	405	,	,	,
46545	3722	406	16	16	CD
46545	3722	407	Bill	bill	NN
46545	3722	408	of	of	IN
46545	3722	409	sale	sale	NN
46545	3722	410	,	,	,
46545	3722	411	definition	definition	NN
46545	3722	412	of	of	IN
46545	3722	413	,	,	,
46545	3722	414	16	16	CD
46545	3722	415	Bills	bill	NNS
46545	3722	416	payable	payable	JJ
46545	3722	417	,	,	,
46545	3722	418	definition	definition	NN
46545	3722	419	of	of	IN
46545	3722	420	,	,	,
46545	3722	421	18	18	CD
46545	3722	422	Bills	bill	NNS
46545	3722	423	receivable	receivable	JJ
46545	3722	424	,	,	,
46545	3722	425	definition	definition	NN
46545	3722	426	of	of	IN
46545	3722	427	,	,	,
46545	3722	428	18	18	CD
46545	3722	429	Bills	bill	NNS
46545	3722	430	receivable	receivable	JJ
46545	3722	431	and	and	CC
46545	3722	432	bills	bill	NNS
46545	3722	433	payable	payable	JJ
46545	3722	434	,	,	,
46545	3722	435	54	54	CD
46545	3722	436	Blanks	Blanks	NNP
46545	3722	437	,	,	,
46545	3722	438	definition	definition	NN
46545	3722	439	of	of	IN
46545	3722	440	,	,	,
46545	3722	441	18	18	CD
46545	3722	442	Blotter	Blotter	NNP
46545	3722	443	,	,	,
46545	3722	444	definition	definition	NN
46545	3722	445	of	of	IN
46545	3722	446	,	,	,
46545	3722	447	18	18	CD
46545	3722	448	Bond	Bond	NNP
46545	3722	449	liability	liability	NN
46545	3722	450	,	,	,
46545	3722	451	239	239	CD
46545	3722	452	Bonded	bond	VBN
46545	3722	453	goods	good	NNS
46545	3722	454	,	,	,
46545	3722	455	definition	definition	NN
46545	3722	456	of	of	IN
46545	3722	457	,	,	,
46545	3722	458	18	18	CD
46545	3722	459	Bonds	bond	NNS
46545	3722	460	,	,	,
46545	3722	461	238	238	CD
46545	3722	462	classes	class	NNS
46545	3722	463	of	of	IN
46545	3722	464	,	,	,
46545	3722	465	239	239	CD
46545	3722	466	definition	definition	NN
46545	3722	467	of	of	IN
46545	3722	468	,	,	,
46545	3722	469	18	18	CD
46545	3722	470	expense	expense	NN
46545	3722	471	of	of	IN
46545	3722	472	issue	issue	NN
46545	3722	473	of	of	IN
46545	3722	474	,	,	,
46545	3722	475	241	241	CD
46545	3722	476	interest	interest	NN
46545	3722	477	on	on	IN
46545	3722	478	,	,	,
46545	3722	479	241	241	CD
46545	3722	480	premium	premium	NN
46545	3722	481	on	on	IN
46545	3722	482	,	,	,
46545	3722	483	241	241	CD
46545	3722	484	Bonus	Bonus	NNP
46545	3722	485	,	,	,
46545	3722	486	definition	definition	NN
46545	3722	487	of	of	IN
46545	3722	488	,	,	,
46545	3722	489	18	18	CD
46545	3722	490	Book	Book	NNP
46545	3722	491	account	account	NN
46545	3722	492	,	,	,
46545	3722	493	definition	definition	NN
46545	3722	494	of	of	IN
46545	3722	495	,	,	,
46545	3722	496	18	18	CD
46545	3722	497	Bookkeeping	bookkeepe	VBG
46545	3722	498	for	for	IN
46545	3722	499	corporation	corporation	NN
46545	3722	500	,	,	,
46545	3722	501	205	205	CD
46545	3722	502	definition	definition	NN
46545	3722	503	and	and	CC
46545	3722	504	objects	object	NNS
46545	3722	505	of	of	IN
46545	3722	506	,	,	,
46545	3722	507	37	37	CD
46545	3722	508	methods	method	NNS
46545	3722	509	of	of	IN
46545	3722	510	,	,	,
46545	3722	511	39	39	CD
46545	3722	512	Brand	brand	NN
46545	3722	513	,	,	,
46545	3722	514	definition	definition	NN
46545	3722	515	of	of	IN
46545	3722	516	,	,	,
46545	3722	517	18	18	CD
46545	3722	518	Broker	Broker	NNP
46545	3722	519	,	,	,
46545	3722	520	definition	definition	NN
46545	3722	521	of	of	IN
46545	3722	522	,	,	,
46545	3722	523	18	18	CD
46545	3722	524	Brokerage	brokerage	NN
46545	3722	525	,	,	,
46545	3722	526	definition	definition	NN
46545	3722	527	of	of	IN
46545	3722	528	,	,	,
46545	3722	529	18	18	CD
46545	3722	530	Bullion	Bullion	NNP
46545	3722	531	,	,	,
46545	3722	532	definition	definition	NN
46545	3722	533	of	of	IN
46545	3722	534	,	,	,
46545	3722	535	18	18	CD
46545	3722	536	C	c	NN
46545	3722	537	Call	call	NN
46545	3722	538	loans	loan	NNS
46545	3722	539	,	,	,
46545	3722	540	definition	definition	NN
46545	3722	541	of	of	IN
46545	3722	542	,	,	,
46545	3722	543	18	18	CD
46545	3722	544	Cancel	Cancel	NNP
46545	3722	545	,	,	,
46545	3722	546	definition	definition	NN
46545	3722	547	of	of	IN
46545	3722	548	,	,	,
46545	3722	549	18	18	CD
46545	3722	550	Capital	capital	NN
46545	3722	551	,	,	,
46545	3722	552	definition	definition	NN
46545	3722	553	of	of	IN
46545	3722	554	,	,	,
46545	3722	555	18	18	CD
46545	3722	556	Capital	capital	NN
46545	3722	557	of	of	IN
46545	3722	558	corporation	corporation	NN
46545	3722	559	,	,	,
46545	3722	560	199	199	CD
46545	3722	561	Capital	capital	NN
46545	3722	562	stock	stock	NN
46545	3722	563	,	,	,
46545	3722	564	199	199	CD
46545	3722	565	definition	definition	NN
46545	3722	566	of	of	IN
46545	3722	567	,	,	,
46545	3722	568	18	18	CD
46545	3722	569	Capitalization	Capitalization	NNP
46545	3722	570	,	,	,
46545	3722	571	199	199	CD
46545	3722	572	capital	capital	NN
46545	3722	573	,	,	,
46545	3722	574	199	199	CD
46545	3722	575	capital	capital	NN
46545	3722	576	stock	stock	NN
46545	3722	577	,	,	,
46545	3722	578	199	199	CD
46545	3722	579	treasury	treasury	NNP
46545	3722	580	stock	stock	NN
46545	3722	581	,	,	,
46545	3722	582	200	200	CD
46545	3722	583	watered	water	VBN
46545	3722	584	stock	stock	NN
46545	3722	585	,	,	,
46545	3722	586	201	201	CD
46545	3722	587	Cartage	Cartage	NNP
46545	3722	588	,	,	,
46545	3722	589	definition	definition	NN
46545	3722	590	of	of	IN
46545	3722	591	,	,	,
46545	3722	592	18	18	CD
46545	3722	593	Cash	cash	NN
46545	3722	594	book	book	NN
46545	3722	595	,	,	,
46545	3722	596	43	43	CD
46545	3722	597	posting	post	VBG
46545	3722	598	from	from	IN
46545	3722	599	,	,	,
46545	3722	600	89	89	CD
46545	3722	601	Cash	cash	NN
46545	3722	602	discounts	discount	NNS
46545	3722	603	,	,	,
46545	3722	604	94	94	CD
46545	3722	605	allowed	allow	VBD
46545	3722	606	,	,	,
46545	3722	607	94	94	CD
46545	3722	608	earned	earn	VBN
46545	3722	609	,	,	,
46545	3722	610	95	95	CD
46545	3722	611	entering	enter	VBG
46545	3722	612	in	in	IN
46545	3722	613	cash	cash	NN
46545	3722	614	book	book	NN
46545	3722	615	,	,	,
46545	3722	616	94	94	CD
46545	3722	617	Cash	cash	NN
46545	3722	618	dividend	dividend	NN
46545	3722	619	,	,	,
46545	3722	620	declaring	declare	VBG
46545	3722	621	,	,	,
46545	3722	622	224	224	CD
46545	3722	623	Cash	cash	NN
46545	3722	624	sales	sale	NNS
46545	3722	625	,	,	,
46545	3722	626	definition	definition	NN
46545	3722	627	of	of	IN
46545	3722	628	,	,	,
46545	3722	629	18	18	CD
46545	3722	630	Center	Center	NNP
46545	3722	631	-	-	HYPH
46545	3722	632	ruled	rule	VBN
46545	3722	633	ledger	ledger	JJ
46545	3722	634	,	,	,
46545	3722	635	143	143	CD
46545	3722	636	Certificate	Certificate	NNP
46545	3722	637	of	of	IN
46545	3722	638	stock	stock	NN
46545	3722	639	,	,	,
46545	3722	640	definition	definition	NN
46545	3722	641	of	of	IN
46545	3722	642	,	,	,
46545	3722	643	18	18	CD
46545	3722	644	Certified	Certified	NNP
46545	3722	645	check	check	NN
46545	3722	646	,	,	,
46545	3722	647	definition	definition	NN
46545	3722	648	of	of	IN
46545	3722	649	,	,	,
46545	3722	650	20	20	CD
46545	3722	651	Charges	charge	NNS
46545	3722	652	,	,	,
46545	3722	653	definition	definition	NN
46545	3722	654	of	of	IN
46545	3722	655	,	,	,
46545	3722	656	20	20	CD
46545	3722	657	Chart	Chart	NNP
46545	3722	658	,	,	,
46545	3722	659	definition	definition	NN
46545	3722	660	of	of	IN
46545	3722	661	,	,	,
46545	3722	662	20	20	CD
46545	3722	663	Charter	Charter	NNP
46545	3722	664	,	,	,
46545	3722	665	definition	definition	NN
46545	3722	666	of	of	IN
46545	3722	667	,	,	,
46545	3722	668	20	20	CD
46545	3722	669	Charting	chart	VBG
46545	3722	670	the	the	DT
46545	3722	671	accounts	account	NNS
46545	3722	672	,	,	,
46545	3722	673	309	309	CD
46545	3722	674	Check	check	NN
46545	3722	675	,	,	,
46545	3722	676	definition	definition	NN
46545	3722	677	of	of	IN
46545	3722	678	,	,	,
46545	3722	679	20	20	CD
46545	3722	680	Check	check	NN
46545	3722	681	books	book	NNS
46545	3722	682	,	,	,
46545	3722	683	56	56	CD
46545	3722	684	Clearing	Clearing	NNP
46545	3722	685	house	house	NN
46545	3722	686	,	,	,
46545	3722	687	definition	definition	NN
46545	3722	688	of	of	IN
46545	3722	689	,	,	,
46545	3722	690	20	20	CD
46545	3722	691	Closing	close	VBG
46545	3722	692	an	an	DT
46545	3722	693	account	account	NN
46545	3722	694	,	,	,
46545	3722	695	definition	definition	NN
46545	3722	696	of	of	IN
46545	3722	697	,	,	,
46545	3722	698	20	20	CD
46545	3722	699	Collateral	Collateral	NNP
46545	3722	700	,	,	,
46545	3722	701	definition	definition	NN
46545	3722	702	of	of	IN
46545	3722	703	,	,	,
46545	3722	704	20	20	CD
46545	3722	705	Commercial	commercial	JJ
46545	3722	706	abbreviations	abbreviation	NNS
46545	3722	707	,	,	,
46545	3722	708	35	35	CD
46545	3722	709	Commercial	commercial	JJ
46545	3722	710	paper	paper	NN
46545	3722	711	,	,	,
46545	3722	712	definition	definition	NN
46545	3722	713	of	of	IN
46545	3722	714	,	,	,
46545	3722	715	20	20	CD
46545	3722	716	Commercial	commercial	JJ
46545	3722	717	signs	sign	NNS
46545	3722	718	and	and	CC
46545	3722	719	characters	character	NNS
46545	3722	720	,	,	,
46545	3722	721	37	37	CD
46545	3722	722	Commercial	commercial	JJ
46545	3722	723	terms	term	NNS
46545	3722	724	,	,	,
46545	3722	725	dictionary	dictionary	JJ
46545	3722	726	of	of	IN
46545	3722	727	,	,	,
46545	3722	728	11	11	CD
46545	3722	729	Commission	Commission	NNP
46545	3722	730	,	,	,
46545	3722	731	definition	definition	NN
46545	3722	732	of	of	IN
46545	3722	733	,	,	,
46545	3722	734	20	20	CD
46545	3722	735	Commission	Commission	NNP
46545	3722	736	merchant	merchant	NN
46545	3722	737	,	,	,
46545	3722	738	definition	definition	NN
46545	3722	739	of	of	IN
46545	3722	740	,	,	,
46545	3722	741	20	20	CD
46545	3722	742	Common	common	JJ
46545	3722	743	law	law	NN
46545	3722	744	,	,	,
46545	3722	745	definition	definition	NN
46545	3722	746	of	of	IN
46545	3722	747	,	,	,
46545	3722	748	20	20	CD
46545	3722	749	Common	common	JJ
46545	3722	750	stock	stock	NN
46545	3722	751	,	,	,
46545	3722	752	definition	definition	NN
46545	3722	753	of	of	IN
46545	3722	754	,	,	,
46545	3722	755	200	200	CD
46545	3722	756	Company	Company	NNP
46545	3722	757	,	,	,
46545	3722	758	definition	definition	NN
46545	3722	759	of	of	IN
46545	3722	760	,	,	,
46545	3722	761	20	20	CD
46545	3722	762	Compromise	Compromise	NNP
46545	3722	763	,	,	,
46545	3722	764	definition	definition	NN
46545	3722	765	of	of	IN
46545	3722	766	,	,	,
46545	3722	767	20	20	CD
46545	3722	768	Consideration	consideration	NN
46545	3722	769	,	,	,
46545	3722	770	definition	definition	NN
46545	3722	771	of	of	IN
46545	3722	772	,	,	,
46545	3722	773	22	22	CD
46545	3722	774	Consignee	Consignee	NNP
46545	3722	775	,	,	,
46545	3722	776	definition	definition	NN
46545	3722	777	of	of	IN
46545	3722	778	,	,	,
46545	3722	779	22	22	CD
46545	3722	780	Consul	consul	NN
46545	3722	781	,	,	,
46545	3722	782	definition	definition	NN
46545	3722	783	of	of	IN
46545	3722	784	,	,	,
46545	3722	785	22	22	CD
46545	3722	786	Contingent	contingent	JJ
46545	3722	787	assets	asset	NNS
46545	3722	788	and	and	CC
46545	3722	789	liabilities	liability	NNS
46545	3722	790	,	,	,
46545	3722	791	definition	definition	NN
46545	3722	792	of	of	IN
46545	3722	793	,	,	,
46545	3722	794	22	22	CD
46545	3722	795	Contingent	contingent	JJ
46545	3722	796	fund	fund	NN
46545	3722	797	,	,	,
46545	3722	798	definition	definition	NN
46545	3722	799	of	of	IN
46545	3722	800	,	,	,
46545	3722	801	22	22	CD
46545	3722	802	Contra	Contra	NNP
46545	3722	803	,	,	,
46545	3722	804	definition	definition	NN
46545	3722	805	of	of	IN
46545	3722	806	,	,	,
46545	3722	807	22	22	CD
46545	3722	808	Contract	contract	NN
46545	3722	809	,	,	,
46545	3722	810	definition	definition	NN
46545	3722	811	of	of	IN
46545	3722	812	,	,	,
46545	3722	813	22	22	CD
46545	3722	814	Conveyance	conveyance	NN
46545	3722	815	,	,	,
46545	3722	816	definition	definition	NN
46545	3722	817	of	of	IN
46545	3722	818	,	,	,
46545	3722	819	22	22	CD
46545	3722	820	Copyright	copyright	NN
46545	3722	821	,	,	,
46545	3722	822	definition	definition	NN
46545	3722	823	of	of	IN
46545	3722	824	,	,	,
46545	3722	825	22	22	CD
46545	3722	826	Corporation	corporation	NN
46545	3722	827	accounts	account	VBZ
46545	3722	828	,	,	,
46545	3722	829	195	195	CD
46545	3722	830	-	-	SYM
46545	3722	831	270	270	CD
46545	3722	832	bonds	bond	NNS
46545	3722	833	,	,	,
46545	3722	834	238	238	CD
46545	3722	835	bookkeeping	bookkeepe	VBG
46545	3722	836	,	,	,
46545	3722	837	205	205	CD
46545	3722	838	changing	change	VBG
46545	3722	839	books	book	NNS
46545	3722	840	from	from	IN
46545	3722	841	partnership	partnership	NN
46545	3722	842	to	to	IN
46545	3722	843	corporation	corporation	NN
46545	3722	844	,	,	,
46545	3722	845	227	227	CD
46545	3722	846	closing	closing	NN
46545	3722	847	transfer	transfer	NN
46545	3722	848	books	book	NNS
46545	3722	849	,	,	,
46545	3722	850	204	204	CD
46545	3722	851	entries	entry	NNS
46545	3722	852	on	on	IN
46545	3722	853	corporation	corporation	NN
46545	3722	854	books	book	NNS
46545	3722	855	,	,	,
46545	3722	856	228	228	CD
46545	3722	857	entry	entry	NN
46545	3722	858	of	of	IN
46545	3722	859	stock	stock	NN
46545	3722	860	for	for	IN
46545	3722	861	promotion	promotion	NN
46545	3722	862	,	,	,
46545	3722	863	222	222	CD
46545	3722	864	reserves	reserve	NNS
46545	3722	865	and	and	CC
46545	3722	866	their	-PRON-	PRP$
46545	3722	867	treatment	treatment	NN
46545	3722	868	,	,	,
46545	3722	869	235	235	CD
46545	3722	870	stock	stock	NN
46545	3722	871	donated	donate	VBN
46545	3722	872	to	to	IN
46545	3722	873	employes	employes	NNP
46545	3722	874	,	,	,
46545	3722	875	229	229	CD
46545	3722	876	when	when	WRB
46545	3722	877	stock	stock	NN
46545	3722	878	subscriptions	subscription	NNS
46545	3722	879	are	be	VBP
46545	3722	880	never	never	RB
46545	3722	881	full	full	JJ
46545	3722	882	paid	pay	VBN
46545	3722	883	,	,	,
46545	3722	884	232	232	CD
46545	3722	885	surplus	surplus	NN
46545	3722	886	and	and	CC
46545	3722	887	dividends	dividend	NNS
46545	3722	888	,	,	,
46545	3722	889	223	223	CD
46545	3722	890	treatment	treatment	NN
46545	3722	891	of	of	IN
46545	3722	892	loss	loss	NN
46545	3722	893	,	,	,
46545	3722	894	225	225	CD
46545	3722	895	Corporation	corporation	NN
46545	3722	896	bookkeeping	bookkeeping	NN
46545	3722	897	,	,	,
46545	3722	898	205	205	CD
46545	3722	899	books	book	NNS
46545	3722	900	required	require	VBN
46545	3722	901	,	,	,
46545	3722	902	206	206	CD
46545	3722	903	entries	entry	NNS
46545	3722	904	in	in	IN
46545	3722	905	stock	stock	NN
46545	3722	906	books	book	NNS
46545	3722	907	,	,	,
46545	3722	908	215	215	CD
46545	3722	909	opening	open	VBG
46545	3722	910	entries	entry	NNS
46545	3722	911	,	,	,
46545	3722	912	209	209	CD
46545	3722	913	Corporations	corporation	NNS
46545	3722	914	capitalization	capitalization	NN
46545	3722	915	,	,	,
46545	3722	916	199	199	CD
46545	3722	917	classification	classification	NN
46545	3722	918	of	of	IN
46545	3722	919	,	,	,
46545	3722	920	195	195	CD
46545	3722	921	creation	creation	NN
46545	3722	922	of	of	IN
46545	3722	923	,	,	,
46545	3722	924	197	197	CD
46545	3722	925	definition	definition	NN
46545	3722	926	of	of	IN
46545	3722	927	,	,	,
46545	3722	928	195	195	CD
46545	3722	929	dividends	dividend	NNS
46545	3722	930	,	,	,
46545	3722	931	203	203	CD
46545	3722	932	management	management	NN
46545	3722	933	of	of	IN
46545	3722	934	,	,	,
46545	3722	935	201	201	CD
46545	3722	936	Corporations	corporation	NNS
46545	3722	937	management	management	NN
46545	3722	938	of	of	IN
46545	3722	939	powers	power	NNS
46545	3722	940	of	of	IN
46545	3722	941	corporations	corporation	NNS
46545	3722	942	,	,	,
46545	3722	943	203	203	CD
46545	3722	944	powers	power	NNS
46545	3722	945	of	of	IN
46545	3722	946	directors	director	NNS
46545	3722	947	and	and	CC
46545	3722	948	officers	officer	NNS
46545	3722	949	,	,	,
46545	3722	950	202	202	CD
46545	3722	951	stockholders	stockholder	NNS
46545	3722	952	'	'	POS
46545	3722	953	rights	right	NNS
46545	3722	954	,	,	,
46545	3722	955	203	203	CD
46545	3722	956	stock	stock	NN
46545	3722	957	certificate	certificate	NN
46545	3722	958	,	,	,
46545	3722	959	199	199	CD
46545	3722	960	stockholders	stockholder	NNS
46545	3722	961	,	,	,
46545	3722	962	197	197	CD
46545	3722	963	stock	stock	NN
46545	3722	964	issued	issue	VBN
46545	3722	965	for	for	IN
46545	3722	966	promotion	promotion	NN
46545	3722	967	,	,	,
46545	3722	968	221	221	CD
46545	3722	969	stock	stock	NN
46545	3722	970	subscriptions	subscription	NNS
46545	3722	971	,	,	,
46545	3722	972	201	201	CD
46545	3722	973	Counterfeit	Counterfeit	NNP
46545	3722	974	,	,	,
46545	3722	975	definition	definition	NN
46545	3722	976	of	of	IN
46545	3722	977	,	,	,
46545	3722	978	22	22	CD
46545	3722	979	Coupon	coupon	NN
46545	3722	980	,	,	,
46545	3722	981	definition	definition	NN
46545	3722	982	of	of	IN
46545	3722	983	,	,	,
46545	3722	984	22	22	CD
46545	3722	985	Coupon	coupon	NN
46545	3722	986	bond	bond	NN
46545	3722	987	,	,	,
46545	3722	988	definition	definition	NN
46545	3722	989	of	of	IN
46545	3722	990	,	,	,
46545	3722	991	22	22	CD
46545	3722	992	Credentials	Credentials	NNPS
46545	3722	993	,	,	,
46545	3722	994	definition	definition	NN
46545	3722	995	of	of	IN
46545	3722	996	,	,	,
46545	3722	997	22	22	CD
46545	3722	998	Credit	credit	NN
46545	3722	999	,	,	,
46545	3722	1000	rules	rule	VBZ
46545	3722	1001	for	for	IN
46545	3722	1002	,	,	,
46545	3722	1003	38	38	CD
46545	3722	1004	Creditor	Creditor	NNP
46545	3722	1005	,	,	,
46545	3722	1006	definition	definition	NN
46545	3722	1007	of	of	IN
46545	3722	1008	,	,	,
46545	3722	1009	22	22	CD
46545	3722	1010	Cumulative	cumulative	JJ
46545	3722	1011	preferred	preferred	JJ
46545	3722	1012	stock	stock	NN
46545	3722	1013	,	,	,
46545	3722	1014	definition	definition	NN
46545	3722	1015	of	of	IN
46545	3722	1016	,	,	,
46545	3722	1017	200	200	CD
46545	3722	1018	Currency	Currency	NNP
46545	3722	1019	,	,	,
46545	3722	1020	definition	definition	NN
46545	3722	1021	of	of	IN
46545	3722	1022	,	,	,
46545	3722	1023	22	22	CD
46545	3722	1024	D	D	NNP
46545	3722	1025	Day	Day	NNP
46545	3722	1026	book	book	NN
46545	3722	1027	,	,	,
46545	3722	1028	43	43	CD
46545	3722	1029	Debenture	debenture	NN
46545	3722	1030	,	,	,
46545	3722	1031	definition	definition	NN
46545	3722	1032	of	of	IN
46545	3722	1033	,	,	,
46545	3722	1034	22	22	CD
46545	3722	1035	Debit	Debit	NNP
46545	3722	1036	definition	definition	NN
46545	3722	1037	of	of	IN
46545	3722	1038	,	,	,
46545	3722	1039	22	22	CD
46545	3722	1040	rules	rule	NNS
46545	3722	1041	for	for	IN
46545	3722	1042	,	,	,
46545	3722	1043	38	38	CD
46545	3722	1044	Deed	deed	NN
46545	3722	1045	,	,	,
46545	3722	1046	definition	definition	NN
46545	3722	1047	of	of	IN
46545	3722	1048	,	,	,
46545	3722	1049	22	22	CD
46545	3722	1050	Defalcation	defalcation	NN
46545	3722	1051	,	,	,
46545	3722	1052	definition	definition	NN
46545	3722	1053	of	of	IN
46545	3722	1054	,	,	,
46545	3722	1055	22	22	CD
46545	3722	1056	Deferred	Deferred	NNP
46545	3722	1057	bonds	bond	NNS
46545	3722	1058	,	,	,
46545	3722	1059	definition	definition	NN
46545	3722	1060	of	of	IN
46545	3722	1061	,	,	,
46545	3722	1062	23	23	CD
46545	3722	1063	Delivery	delivery	NN
46545	3722	1064	receipt	receipt	NN
46545	3722	1065	definition	definition	NN
46545	3722	1066	of	of	IN
46545	3722	1067	,	,	,
46545	3722	1068	23	23	CD
46545	3722	1069	Demand	demand	NN
46545	3722	1070	note	note	NN
46545	3722	1071	,	,	,
46545	3722	1072	definition	definition	NN
46545	3722	1073	of	of	IN
46545	3722	1074	,	,	,
46545	3722	1075	23	23	CD
46545	3722	1076	Departmental	departmental	JJ
46545	3722	1077	records	record	NNS
46545	3722	1078	,	,	,
46545	3722	1079	148	148	CD
46545	3722	1080	Deposit	Deposit	NNP
46545	3722	1081	,	,	,
46545	3722	1082	definition	definition	NN
46545	3722	1083	of	of	IN
46545	3722	1084	,	,	,
46545	3722	1085	24	24	CD
46545	3722	1086	Depositing	depositing	NN
46545	3722	1087	cash	cash	NN
46545	3722	1088	,	,	,
46545	3722	1089	57	57	CD
46545	3722	1090	Depreciation	depreciation	NN
46545	3722	1091	,	,	,
46545	3722	1092	definition	definition	NN
46545	3722	1093	of	of	IN
46545	3722	1094	,	,	,
46545	3722	1095	24	24	CD
46545	3722	1096	Discount	discount	NN
46545	3722	1097	,	,	,
46545	3722	1098	definition	definition	NN
46545	3722	1099	of	of	IN
46545	3722	1100	,	,	,
46545	3722	1101	24	24	CD
46545	3722	1102	Discount	discount	NN
46545	3722	1103	and	and	CC
46545	3722	1104	exchange	exchange	NN
46545	3722	1105	,	,	,
46545	3722	1106	56	56	CD
46545	3722	1107	Discounts	discount	NNS
46545	3722	1108	allowed	allow	VBD
46545	3722	1109	,	,	,
46545	3722	1110	94	94	CD
46545	3722	1111	Dishonor	Dishonor	NNP
46545	3722	1112	,	,	,
46545	3722	1113	definition	definition	NN
46545	3722	1114	of	of	IN
46545	3722	1115	,	,	,
46545	3722	1116	24	24	CD
46545	3722	1117	Dividend	dividend	NN
46545	3722	1118	,	,	,
46545	3722	1119	203	203	CD
46545	3722	1120	definition	definition	NN
46545	3722	1121	of	of	IN
46545	3722	1122	,	,	,
46545	3722	1123	24	24	CD
46545	3722	1124	Dividend	dividend	NN
46545	3722	1125	book	book	NN
46545	3722	1126	,	,	,
46545	3722	1127	208	208	CD
46545	3722	1128	Dormant	dormant	JJ
46545	3722	1129	partners	partner	NNS
46545	3722	1130	,	,	,
46545	3722	1131	165	165	CD
46545	3722	1132	Double	double	JJ
46545	3722	1133	entry	entry	NN
46545	3722	1134	,	,	,
46545	3722	1135	39	39	CD
46545	3722	1136	advantages	advantage	NNS
46545	3722	1137	of	of	IN
46545	3722	1138	,	,	,
46545	3722	1139	40	40	CD
46545	3722	1140	books	book	NNS
46545	3722	1141	used	use	VBN
46545	3722	1142	in	in	IN
46545	3722	1143	,	,	,
46545	3722	1144	43	43	CD
46545	3722	1145	principle	principle	NN
46545	3722	1146	of	of	IN
46545	3722	1147	,	,	,
46545	3722	1148	40	40	CD
46545	3722	1149	Doubtful	Doubtful	NNP
46545	3722	1150	,	,	,
46545	3722	1151	definition	definition	NN
46545	3722	1152	of	of	IN
46545	3722	1153	,	,	,
46545	3722	1154	25	25	CD
46545	3722	1155	Draft	draft	NN
46545	3722	1156	definition	definition	NN
46545	3722	1157	of	of	IN
46545	3722	1158	,	,	,
46545	3722	1159	24	24	CD
46545	3722	1160	journalizing	journalizing	NN
46545	3722	1161	,	,	,
46545	3722	1162	113	113	CD
46545	3722	1163	Drawer	Drawer	NNP
46545	3722	1164	,	,	,
46545	3722	1165	definition	definition	NN
46545	3722	1166	of	of	IN
46545	3722	1167	,	,	,
46545	3722	1168	25	25	CD
46545	3722	1169	Drayage	drayage	NN
46545	3722	1170	,	,	,
46545	3722	1171	definition	definition	NN
46545	3722	1172	of	of	IN
46545	3722	1173	,	,	,
46545	3722	1174	25	25	CD
46545	3722	1175	Due	Due	NNP
46545	3722	1176	bill	bill	NN
46545	3722	1177	,	,	,
46545	3722	1178	definition	definition	NN
46545	3722	1179	of	of	IN
46545	3722	1180	,	,	,
46545	3722	1181	25	25	CD
46545	3722	1182	Dunning	dunning	NN
46545	3722	1183	,	,	,
46545	3722	1184	definition	definition	NN
46545	3722	1185	of	of	IN
46545	3722	1186	,	,	,
46545	3722	1187	25	25	CD
46545	3722	1188	Duplicate	Duplicate	NNP
46545	3722	1189	,	,	,
46545	3722	1190	definition	definition	NN
46545	3722	1191	of	of	IN
46545	3722	1192	,	,	,
46545	3722	1193	25	25	CD
46545	3722	1194	Duty	Duty	NNP
46545	3722	1195	,	,	,
46545	3722	1196	definition	definition	NN
46545	3722	1197	of	of	IN
46545	3722	1198	,	,	,
46545	3722	1199	25	25	CD
46545	3722	1200	E	e	NN
46545	3722	1201	Earnest	Earnest	NNP
46545	3722	1202	,	,	,
46545	3722	1203	definition	definition	NN
46545	3722	1204	of	of	IN
46545	3722	1205	,	,	,
46545	3722	1206	25	25	CD
46545	3722	1207	Embezzlement	embezzlement	NN
46545	3722	1208	,	,	,
46545	3722	1209	definition	definition	NN
46545	3722	1210	of	of	IN
46545	3722	1211	,	,	,
46545	3722	1212	25	25	CD
46545	3722	1213	Exchange	Exchange	NNP
46545	3722	1214	,	,	,
46545	3722	1215	definition	definition	NN
46545	3722	1216	of	of	IN
46545	3722	1217	,	,	,
46545	3722	1218	25	25	CD
46545	3722	1219	Expense	expense	NN
46545	3722	1220	account	account	NN
46545	3722	1221	,	,	,
46545	3722	1222	80	80	CD
46545	3722	1223	heat	heat	NN
46545	3722	1224	and	and	CC
46545	3722	1225	light	light	NN
46545	3722	1226	,	,	,
46545	3722	1227	81	81	CD
46545	3722	1228	insurance	insurance	NN
46545	3722	1229	,	,	,
46545	3722	1230	81	81	CD
46545	3722	1231	interest	interest	NN
46545	3722	1232	,	,	,
46545	3722	1233	81	81	CD
46545	3722	1234	labor	labor	NN
46545	3722	1235	,	,	,
46545	3722	1236	82	82	CD
46545	3722	1237	out	out	RP
46545	3722	1238	freight	freight	NN
46545	3722	1239	and	and	CC
46545	3722	1240	express	express	NN
46545	3722	1241	,	,	,
46545	3722	1242	81	81	CD
46545	3722	1243	rent	rent	NN
46545	3722	1244	,	,	,
46545	3722	1245	81	81	CD
46545	3722	1246	salaries	salary	NNS
46545	3722	1247	,	,	,
46545	3722	1248	82	82	CD
46545	3722	1249	taxes	taxis	NNS
46545	3722	1250	,	,	,
46545	3722	1251	81	81	CD
46545	3722	1252	Exports	export	NNS
46545	3722	1253	,	,	,
46545	3722	1254	definition	definition	NN
46545	3722	1255	of	of	IN
46545	3722	1256	,	,	,
46545	3722	1257	25	25	CD
46545	3722	1258	Extend	extend	VB
46545	3722	1259	,	,	,
46545	3722	1260	definition	definition	NN
46545	3722	1261	of	of	IN
46545	3722	1262	,	,	,
46545	3722	1263	25	25	CD
46545	3722	1264	F	F	NNP
46545	3722	1265	Face	Face	NNP
46545	3722	1266	value	value	NN
46545	3722	1267	,	,	,
46545	3722	1268	definition	definition	NN
46545	3722	1269	of	of	IN
46545	3722	1270	,	,	,
46545	3722	1271	25	25	CD
46545	3722	1272	Facsimile	facsimile	CD
46545	3722	1273	,	,	,
46545	3722	1274	definition	definition	NN
46545	3722	1275	of	of	IN
46545	3722	1276	,	,	,
46545	3722	1277	25	25	CD
46545	3722	1278	Fictitious	fictitious	JJ
46545	3722	1279	assets	asset	NNS
46545	3722	1280	,	,	,
46545	3722	1281	example	example	NN
46545	3722	1282	of	of	IN
46545	3722	1283	,	,	,
46545	3722	1284	78	78	CD
46545	3722	1285	advertising	advertising	NN
46545	3722	1286	,	,	,
46545	3722	1287	78	78	CD
46545	3722	1288	Financial	financial	JJ
46545	3722	1289	statement	statement	NN
46545	3722	1290	,	,	,
46545	3722	1291	definition	definition	NN
46545	3722	1292	of	of	IN
46545	3722	1293	,	,	,
46545	3722	1294	25	25	CD
46545	3722	1295	Fiscal	fiscal	JJ
46545	3722	1296	,	,	,
46545	3722	1297	definition	definition	NN
46545	3722	1298	of	of	IN
46545	3722	1299	,	,	,
46545	3722	1300	25	25	CD
46545	3722	1301	Fixed	fixed	JJ
46545	3722	1302	assets	asset	NNS
46545	3722	1303	definition	definition	NN
46545	3722	1304	of	of	IN
46545	3722	1305	,	,	,
46545	3722	1306	25	25	CD
46545	3722	1307	examples	example	NNS
46545	3722	1308	of	of	IN
46545	3722	1309	,	,	,
46545	3722	1310	77	77	CD
46545	3722	1311	furniture	furniture	NN
46545	3722	1312	and	and	CC
46545	3722	1313	fixtures	fixture	NNS
46545	3722	1314	,	,	,
46545	3722	1315	77	77	CD
46545	3722	1316	horses	horse	NNS
46545	3722	1317	and	and	CC
46545	3722	1318	wagons	wagon	NNS
46545	3722	1319	,	,	,
46545	3722	1320	77	77	CD
46545	3722	1321	real	real	JJ
46545	3722	1322	estate	estate	NN
46545	3722	1323	,	,	,
46545	3722	1324	77	77	CD
46545	3722	1325	Fixed	fix	VBN
46545	3722	1326	charges	charge	NNS
46545	3722	1327	,	,	,
46545	3722	1328	definition	definition	NN
46545	3722	1329	of	of	IN
46545	3722	1330	,	,	,
46545	3722	1331	26	26	CD
46545	3722	1332	Fixtures	fixture	NNS
46545	3722	1333	,	,	,
46545	3722	1334	definition	definition	NN
46545	3722	1335	of	of	IN
46545	3722	1336	,	,	,
46545	3722	1337	26	26	CD
46545	3722	1338	Floating	float	VBG
46545	3722	1339	assets	asset	NNS
46545	3722	1340	,	,	,
46545	3722	1341	examples	example	NNS
46545	3722	1342	of	of	IN
46545	3722	1343	,	,	,
46545	3722	1344	78	78	CD
46545	3722	1345	accounts	account	NNS
46545	3722	1346	,	,	,
46545	3722	1347	78	78	CD
46545	3722	1348	cash	cash	NN
46545	3722	1349	,	,	,
46545	3722	1350	78	78	CD
46545	3722	1351	merchandise	merchandise	NN
46545	3722	1352	,	,	,
46545	3722	1353	78	78	CD
46545	3722	1354	notes	note	NNS
46545	3722	1355	or	or	CC
46545	3722	1356	bills	bill	NNS
46545	3722	1357	receivable	receivable	JJ
46545	3722	1358	,	,	,
46545	3722	1359	78	78	CD
46545	3722	1360	Folio	Folio	NNP
46545	3722	1361	,	,	,
46545	3722	1362	definition	definition	NN
46545	3722	1363	of	of	IN
46545	3722	1364	,	,	,
46545	3722	1365	26	26	CD
46545	3722	1366	Footing	footing	NN
46545	3722	1367	,	,	,
46545	3722	1368	definition	definition	NN
46545	3722	1369	of	of	IN
46545	3722	1370	,	,	,
46545	3722	1371	26	26	CD
46545	3722	1372	Foreign	foreign	JJ
46545	3722	1373	exchange	exchange	NN
46545	3722	1374	,	,	,
46545	3722	1375	definition	definition	NN
46545	3722	1376	of	of	IN
46545	3722	1377	,	,	,
46545	3722	1378	26	26	CD
46545	3722	1379	Forms	form	NNS
46545	3722	1380	account	account	NN
46545	3722	1381	sales	sale	NNS
46545	3722	1382	,	,	,
46545	3722	1383	12	12	CD
46545	3722	1384	acknowledgment	acknowledgment	NN
46545	3722	1385	,	,	,
46545	3722	1386	13	13	CD
46545	3722	1387	adjustment	adjustment	NN
46545	3722	1388	journal	journal	NN
46545	3722	1389	and	and	CC
46545	3722	1390	departmental	departmental	JJ
46545	3722	1391	purchase	purchase	NN
46545	3722	1392	book	book	NN
46545	3722	1393	,	,	,
46545	3722	1394	154	154	CD
46545	3722	1395	balance	balance	NN
46545	3722	1396	sheet	sheet	NN
46545	3722	1397	,	,	,
46545	3722	1398	101	101	CD
46545	3722	1399	bill	bill	NN
46545	3722	1400	,	,	,
46545	3722	1401	15	15	CD
46545	3722	1402	bill	bill	NN
46545	3722	1403	of	of	IN
46545	3722	1404	exchange	exchange	NN
46545	3722	1405	,	,	,
46545	3722	1406	17	17	CD
46545	3722	1407	bill	bill	NN
46545	3722	1408	of	of	IN
46545	3722	1409	lading	lading	NN
46545	3722	1410	,	,	,
46545	3722	1411	16	16	CD
46545	3722	1412	bill	bill	NN
46545	3722	1413	of	of	IN
46545	3722	1414	sale	sale	NN
46545	3722	1415	,	,	,
46545	3722	1416	19	19	CD
46545	3722	1417	bills	bill	NNS
46545	3722	1418	payable	payable	JJ
46545	3722	1419	,	,	,
46545	3722	1420	55	55	CD
46545	3722	1421	bills	bill	NNS
46545	3722	1422	receivable	receivable	JJ
46545	3722	1423	,	,	,
46545	3722	1424	55	55	CD
46545	3722	1425	cash	cash	NN
46545	3722	1426	book	book	NN
46545	3722	1427	,	,	,
46545	3722	1428	44	44	CD
46545	3722	1429	,	,	,
46545	3722	1430	131	131	CD
46545	3722	1431	cash	cash	NN
46545	3722	1432	book	book	NN
46545	3722	1433	including	include	VBG
46545	3722	1434	bank	bank	NN
46545	3722	1435	account	account	NN
46545	3722	1436	,	,	,
46545	3722	1437	156	156	CD
46545	3722	1438	cash	cash	NN
46545	3722	1439	book	book	NN
46545	3722	1440	with	with	IN
46545	3722	1441	center	center	NN
46545	3722	1442	column	column	NN
46545	3722	1443	for	for	IN
46545	3722	1444	particulars	particular	NNS
46545	3722	1445	,	,	,
46545	3722	1446	177	177	CD
46545	3722	1447	cash	cash	NN
46545	3722	1448	book	book	NN
46545	3722	1449	with	with	IN
46545	3722	1450	column	column	NN
46545	3722	1451	for	for	IN
46545	3722	1452	private	private	JJ
46545	3722	1453	ledger	ledger	JJ
46545	3722	1454	accounts	account	NNS
46545	3722	1455	,	,	,
46545	3722	1456	306	306	CD
46545	3722	1457	cash	cash	NN
46545	3722	1458	disbursement	disbursement	JJ
46545	3722	1459	book	book	NN
46545	3722	1460	,	,	,
46545	3722	1461	296	296	CD
46545	3722	1462	center	center	NN
46545	3722	1463	-	-	HYPH
46545	3722	1464	ruled	rule	VBN
46545	3722	1465	ledger	ledger	JJ
46545	3722	1466	,	,	,
46545	3722	1467	143	143	CD
46545	3722	1468	,	,	,
46545	3722	1469	157	157	CD
46545	3722	1470	-	-	SYM
46545	3722	1471	161	161	CD
46545	3722	1472	certificate	certificate	NN
46545	3722	1473	of	of	IN
46545	3722	1474	stock	stock	NN
46545	3722	1475	,	,	,
46545	3722	1476	21	21	CD
46545	3722	1477	chart	chart	NN
46545	3722	1478	of	of	IN
46545	3722	1479	profit	profit	NN
46545	3722	1480	and	and	CC
46545	3722	1481	loss	loss	NN
46545	3722	1482	accounts	account	NNS
46545	3722	1483	,	,	,
46545	3722	1484	311	311	CD
46545	3722	1485	,	,	,
46545	3722	1486	312	312	CD
46545	3722	1487	check	check	NN
46545	3722	1488	register	register	NN
46545	3722	1489	,	,	,
46545	3722	1490	260	260	CD
46545	3722	1491	classified	classify	VBD
46545	3722	1492	ledger	ledger	JJ
46545	3722	1493	accounts	account	NNS
46545	3722	1494	,	,	,
46545	3722	1495	180	180	CD
46545	3722	1496	-	-	SYM
46545	3722	1497	188	188	CD
46545	3722	1498	closing	closing	NN
46545	3722	1499	entries	entry	NNS
46545	3722	1500	,	,	,
46545	3722	1501	trading	trading	NN
46545	3722	1502	and	and	CC
46545	3722	1503	profit	profit	NN
46545	3722	1504	and	and	CC
46545	3722	1505	loss	loss	NN
46545	3722	1506	account	account	NN
46545	3722	1507	,	,	,
46545	3722	1508	140	140	CD
46545	3722	1509	combined	combined	JJ
46545	3722	1510	purchase	purchase	NN
46545	3722	1511	ledger	ledger	NN
46545	3722	1512	and	and	CC
46545	3722	1513	voucher	voucher	NN
46545	3722	1514	system	system	NN
46545	3722	1515	,	,	,
46545	3722	1516	303	303	CD
46545	3722	1517	daily	daily	JJ
46545	3722	1518	report	report	NN
46545	3722	1519	,	,	,
46545	3722	1520	247	247	CD
46545	3722	1521	day	day	NN
46545	3722	1522	book	book	NN
46545	3722	1523	,	,	,
46545	3722	1524	43	43	CD
46545	3722	1525	day	day	NN
46545	3722	1526	book	book	NN
46545	3722	1527	or	or	CC
46545	3722	1528	blotter	blotter	NN
46545	3722	1529	,	,	,
46545	3722	1530	121	121	CD
46545	3722	1531	delivery	delivery	NN
46545	3722	1532	receipt	receipt	NN
46545	3722	1533	,	,	,
46545	3722	1534	24	24	CD
46545	3722	1535	demand	demand	NN
46545	3722	1536	note	note	NN
46545	3722	1537	,	,	,
46545	3722	1538	24	24	CD
46545	3722	1539	departmental	departmental	JJ
46545	3722	1540	sales	sale	NNS
46545	3722	1541	book	book	NN
46545	3722	1542	,	,	,
46545	3722	1543	155	155	CD
46545	3722	1544	,	,	,
46545	3722	1545	178	178	CD
46545	3722	1546	departmental	departmental	JJ
46545	3722	1547	sales	sale	NNS
46545	3722	1548	and	and	CC
46545	3722	1549	purchase	purchase	NN
46545	3722	1550	books	book	NNS
46545	3722	1551	,	,	,
46545	3722	1552	179	179	CD
46545	3722	1553	draft	draft	NN
46545	3722	1554	,	,	,
46545	3722	1555	25	25	CD
46545	3722	1556	endorsement	endorsement	NN
46545	3722	1557	,	,	,
46545	3722	1558	58	58	CD
46545	3722	1559	file	file	NN
46545	3722	1560	showing	show	VBG
46545	3722	1561	method	method	NN
46545	3722	1562	of	of	IN
46545	3722	1563	indexing	indexing	NN
46545	3722	1564	vouchers	voucher	NNS
46545	3722	1565	,	,	,
46545	3722	1566	293	293	CD
46545	3722	1567	installment	installment	NN
46545	3722	1568	certificate	certificate	NN
46545	3722	1569	,	,	,
46545	3722	1570	208	208	CD
46545	3722	1571	inventory	inventory	NN
46545	3722	1572	sheet	sheet	NN
46545	3722	1573	,	,	,
46545	3722	1574	137	137	CD
46545	3722	1575	invoice	invoice	NN
46545	3722	1576	register	register	NNP
46545	3722	1577	,	,	,
46545	3722	1578	258	258	CD
46545	3722	1579	journal	journal	NN
46545	3722	1580	,	,	,
46545	3722	1581	74	74	CD
46545	3722	1582	journal	journal	NN
46545	3722	1583	entries	entry	NNS
46545	3722	1584	recording	record	VBG
46545	3722	1585	all	all	DT
46545	3722	1586	transactions	transaction	NNS
46545	3722	1587	,	,	,
46545	3722	1588	128	128	CD
46545	3722	1589	-	-	SYM
46545	3722	1590	130	130	CD
46545	3722	1591	journal	journal	NN
46545	3722	1592	ruled	rule	VBD
46545	3722	1593	retail	retail	NNP
46545	3722	1594	ledger	ledger	NNP
46545	3722	1595	,	,	,
46545	3722	1596	132	132	CD
46545	3722	1597	-	-	SYM
46545	3722	1598	137	137	CD
46545	3722	1599	journal	journal	NN
46545	3722	1600	showing	show	VBG
46545	3722	1601	opening	open	VBG
46545	3722	1602	entries	entry	NNS
46545	3722	1603	for	for	IN
46545	3722	1604	partnership	partnership	NN
46545	3722	1605	,	,	,
46545	3722	1606	176	176	CD
46545	3722	1607	journal	journal	NN
46545	3722	1608	voucher	voucher	NN
46545	3722	1609	for	for	IN
46545	3722	1610	adjusting	adjust	VBG
46545	3722	1611	entries	entry	NNS
46545	3722	1612	,	,	,
46545	3722	1613	284	284	CD
46545	3722	1614	lease	lease	NN
46545	3722	1615	,	,	,
46545	3722	1616	27	27	CD
46545	3722	1617	ledger	ledger	JJ
46545	3722	1618	accounts	account	NNS
46545	3722	1619	,	,	,
46545	3722	1620	classified	classify	VBD
46545	3722	1621	,	,	,
46545	3722	1622	180	180	CD
46545	3722	1623	-	-	SYM
46545	3722	1624	188	188	CD
46545	3722	1625	ledger	ledger	NN
46545	3722	1626	with	with	IN
46545	3722	1627	journal	journal	NNP
46545	3722	1628	ruling	ruling	NN
46545	3722	1629	,	,	,
46545	3722	1630	120	120	CD
46545	3722	1631	manufacturing	manufacturing	NN
46545	3722	1632	account	account	NN
46545	3722	1633	,	,	,
46545	3722	1634	99	99	CD
46545	3722	1635	manufacturing	manufacturing	NN
46545	3722	1636	ledger	ledger	JJ
46545	3722	1637	with	with	IN
46545	3722	1638	closing	closing	NN
46545	3722	1639	entries	entry	NNS
46545	3722	1640	,	,	,
46545	3722	1641	320	320	CD
46545	3722	1642	-	-	SYM
46545	3722	1643	322	322	CD
46545	3722	1644	merchandise	merchandise	NN
46545	3722	1645	inventory	inventory	NN
46545	3722	1646	,	,	,
46545	3722	1647	100	100	CD
46545	3722	1648	monthly	monthly	JJ
46545	3722	1649	recapitulation	recapitulation	NN
46545	3722	1650	and	and	CC
46545	3722	1651	distribution	distribution	NN
46545	3722	1652	sheet	sheet	NN
46545	3722	1653	,	,	,
46545	3722	1654	303	303	CD
46545	3722	1655	opening	open	VBG
46545	3722	1656	entry	entry	NN
46545	3722	1657	in	in	IN
46545	3722	1658	journal	journal	NNP
46545	3722	1659	,	,	,
46545	3722	1660	122	122	CD
46545	3722	1661	order	order	NN
46545	3722	1662	,	,	,
46545	3722	1663	29	29	CD
46545	3722	1664	order	order	NN
46545	3722	1665	book	book	NN
46545	3722	1666	,	,	,
46545	3722	1667	42	42	CD
46545	3722	1668	pay	pay	NN
46545	3722	1669	-	-	HYPH
46545	3722	1670	roll	roll	NN
46545	3722	1671	,	,	,
46545	3722	1672	249	249	CD
46545	3722	1673	power	power	NN
46545	3722	1674	of	of	IN
46545	3722	1675	attorney	attorney	NN
46545	3722	1676	,	,	,
46545	3722	1677	32	32	CD
46545	3722	1678	profit	profit	NN
46545	3722	1679	and	and	CC
46545	3722	1680	loss	loss	NN
46545	3722	1681	account	account	NN
46545	3722	1682	,	,	,
46545	3722	1683	99	99	CD
46545	3722	1684	promissory	promissory	JJ
46545	3722	1685	note	note	NN
46545	3722	1686	,	,	,
46545	3722	1687	31	31	CD
46545	3722	1688	proprietor	proprietor	NN
46545	3722	1689	's	's	POS
46545	3722	1690	account	account	NN
46545	3722	1691	,	,	,
46545	3722	1692	99	99	CD
46545	3722	1693	purchase	purchase	NN
46545	3722	1694	book	book	NN
46545	3722	1695	,	,	,
46545	3722	1696	75	75	CD
46545	3722	1697	purchase	purchase	NN
46545	3722	1698	ledger	ledger	NN
46545	3722	1699	,	,	,
46545	3722	1700	267	267	CD
46545	3722	1701	receipt	receipt	NN
46545	3722	1702	,	,	,
46545	3722	1703	33	33	CD
46545	3722	1704	retail	retail	NN
46545	3722	1705	ledger	ledger	NNP
46545	3722	1706	,	,	,
46545	3722	1707	journal	journal	NNP
46545	3722	1708	ruled	rule	VBD
46545	3722	1709	,	,	,
46545	3722	1710	132	132	CD
46545	3722	1711	-	-	SYM
46545	3722	1712	137	137	CD
46545	3722	1713	sales	sale	NNS
46545	3722	1714	book	book	NN
46545	3722	1715	,	,	,
46545	3722	1716	74	74	CD
46545	3722	1717	scale	scale	NN
46545	3722	1718	book	book	NN
46545	3722	1719	,	,	,
46545	3722	1720	144	144	CD
46545	3722	1721	signature	signature	NN
46545	3722	1722	card	card	NN
46545	3722	1723	,	,	,
46545	3722	1724	57	57	CD
46545	3722	1725	special	special	JJ
46545	3722	1726	account	account	NN
46545	3722	1727	,	,	,
46545	3722	1728	12	12	CD
46545	3722	1729	statement	statement	NN
46545	3722	1730	,	,	,
46545	3722	1731	34	34	CD
46545	3722	1732	statement	statement	NN
46545	3722	1733	of	of	IN
46545	3722	1734	incorporation	incorporation	NN
46545	3722	1735	on	on	IN
46545	3722	1736	stock	stock	NN
46545	3722	1737	plan	plan	NN
46545	3722	1738	,	,	,
46545	3722	1739	198	198	CD
46545	3722	1740	trading	trading	NN
46545	3722	1741	account	account	NN
46545	3722	1742	,	,	,
46545	3722	1743	98	98	CD
46545	3722	1744	transfer	transfer	NN
46545	3722	1745	book	book	NN
46545	3722	1746	,	,	,
46545	3722	1747	206	206	CD
46545	3722	1748	trial	trial	NN
46545	3722	1749	balance	balance	NN
46545	3722	1750	,	,	,
46545	3722	1751	138	138	CD
46545	3722	1752	,	,	,
46545	3722	1753	162	162	CD
46545	3722	1754	,	,	,
46545	3722	1755	269	269	CD
46545	3722	1756	unit	unit	NN
46545	3722	1757	system	system	NN
46545	3722	1758	of	of	IN
46545	3722	1759	voucher	voucher	NN
46545	3722	1760	accounting	accounting	NN
46545	3722	1761	,	,	,
46545	3722	1762	monthly	monthly	JJ
46545	3722	1763	recapitulation	recapitulation	NN
46545	3722	1764	for	for	IN
46545	3722	1765	,	,	,
46545	3722	1766	300	300	CD
46545	3722	1767	voucher	voucher	NN
46545	3722	1768	,	,	,
46545	3722	1769	35	35	CD
46545	3722	1770	voucher	voucher	NN
46545	3722	1771	,	,	,
46545	3722	1772	back	back	RB
46545	3722	1773	of	of	IN
46545	3722	1774	,	,	,
46545	3722	1775	showing	show	VBG
46545	3722	1776	distribution	distribution	NN
46545	3722	1777	,	,	,
46545	3722	1778	277	277	CD
46545	3722	1779	voucher	voucher	NN
46545	3722	1780	with	with	IN
46545	3722	1781	check	check	NN
46545	3722	1782	attached	attach	VBN
46545	3722	1783	,	,	,
46545	3722	1784	duplicate	duplicate	JJ
46545	3722	1785	,	,	,
46545	3722	1786	283	283	CD
46545	3722	1787	voucher	voucher	NN
46545	3722	1788	check	check	VBP
46545	3722	1789	in	in	IN
46545	3722	1790	loose	loose	JJ
46545	3722	1791	-	-	HYPH
46545	3722	1792	leaf	leaf	NN
46545	3722	1793	form	form	NN
46545	3722	1794	,	,	,
46545	3722	1795	duplicate	duplicate	JJ
46545	3722	1796	,	,	,
46545	3722	1797	280	280	CD
46545	3722	1798	voucher	voucher	NN
46545	3722	1799	check	check	VBP
46545	3722	1800	that	that	DT
46545	3722	1801	requires	require	VBZ
46545	3722	1802	no	no	DT
46545	3722	1803	folding	folding	NN
46545	3722	1804	,	,	,
46545	3722	1805	280	280	CD
46545	3722	1806	voucher	voucher	NN
46545	3722	1807	check	check	NN
46545	3722	1808	,	,	,
46545	3722	1809	triplicate	triplicate	NN
46545	3722	1810	form	form	NN
46545	3722	1811	of	of	IN
46545	3722	1812	,	,	,
46545	3722	1813	282	282	CD
46545	3722	1814	voucher	voucher	NN
46545	3722	1815	and	and	CC
46545	3722	1816	check	check	VB
46545	3722	1817	combined	combine	VBN
46545	3722	1818	,	,	,
46545	3722	1819	278	278	CD
46545	3722	1820	voucher	voucher	NN
46545	3722	1821	distribution	distribution	NN
46545	3722	1822	sheet	sheet	NN
46545	3722	1823	,	,	,
46545	3722	1824	281	281	CD
46545	3722	1825	voucher	voucher	NN
46545	3722	1826	register	register	VBP
46545	3722	1827	showing	show	VBG
46545	3722	1828	entries	entry	NNS
46545	3722	1829	,	,	,
46545	3722	1830	294	294	CD
46545	3722	1831	voucher	voucher	NN
46545	3722	1832	registers	register	VBZ
46545	3722	1833	,	,	,
46545	3722	1834	typical	typical	JJ
46545	3722	1835	forms	form	NNS
46545	3722	1836	of	of	IN
46545	3722	1837	,	,	,
46545	3722	1838	286	286	CD
46545	3722	1839	voucher	voucher	NN
46545	3722	1840	to	to	TO
46545	3722	1841	be	be	VB
46545	3722	1842	receipted	receipt	VBN
46545	3722	1843	and	and	CC
46545	3722	1844	returned	return	VBN
46545	3722	1845	,	,	,
46545	3722	1846	276	276	CD
46545	3722	1847	vouchers	voucher	NNS
46545	3722	1848	paid	pay	VBN
46545	3722	1849	,	,	,
46545	3722	1850	card	card	NN
46545	3722	1851	index	index	NN
46545	3722	1852	of	of	IN
46545	3722	1853	,	,	,
46545	3722	1854	292	292	CD
46545	3722	1855	Freight	Freight	NNP
46545	3722	1856	,	,	,
46545	3722	1857	definition	definition	NN
46545	3722	1858	of	of	IN
46545	3722	1859	,	,	,
46545	3722	1860	26	26	CD
46545	3722	1861	G	g	NN
46545	3722	1862	Gain	gain	NN
46545	3722	1863	,	,	,
46545	3722	1864	definition	definition	NN
46545	3722	1865	of	of	IN
46545	3722	1866	,	,	,
46545	3722	1867	26	26	CD
46545	3722	1868	Gauging	gauge	VBG
46545	3722	1869	,	,	,
46545	3722	1870	definition	definition	NN
46545	3722	1871	of	of	IN
46545	3722	1872	,	,	,
46545	3722	1873	26	26	CD
46545	3722	1874	Going	go	VBG
46545	3722	1875	business	business	NN
46545	3722	1876	,	,	,
46545	3722	1877	definition	definition	NN
46545	3722	1878	of	of	IN
46545	3722	1879	,	,	,
46545	3722	1880	26	26	CD
46545	3722	1881	Goodwill	Goodwill	NNP
46545	3722	1882	,	,	,
46545	3722	1883	definition	definition	NN
46545	3722	1884	of	of	IN
46545	3722	1885	,	,	,
46545	3722	1886	26	26	CD
46545	3722	1887	Gross	Gross	NNP
46545	3722	1888	,	,	,
46545	3722	1889	definition	definition	NN
46545	3722	1890	of	of	IN
46545	3722	1891	,	,	,
46545	3722	1892	26	26	CD
46545	3722	1893	Gross	gross	JJ
46545	3722	1894	profit	profit	NN
46545	3722	1895	,	,	,
46545	3722	1896	transfer	transfer	NN
46545	3722	1897	of	of	IN
46545	3722	1898	,	,	,
46545	3722	1899	99	99	CD
46545	3722	1900	Guarantee	Guarantee	NNP
46545	3722	1901	or	or	CC
46545	3722	1902	guaranty	guaranty	NN
46545	3722	1903	,	,	,
46545	3722	1904	definition	definition	NN
46545	3722	1905	of	of	IN
46545	3722	1906	,	,	,
46545	3722	1907	26	26	CD
46545	3722	1908	Guaranteed	guarantee	VBN
46545	3722	1909	stock	stock	NN
46545	3722	1910	,	,	,
46545	3722	1911	200	200	CD
46545	3722	1912	H	H	NNP
46545	3722	1913	Honor	honor	NN
46545	3722	1914	,	,	,
46545	3722	1915	definition	definition	NN
46545	3722	1916	of	of	IN
46545	3722	1917	,	,	,
46545	3722	1918	26	26	CD
46545	3722	1919	Hypothecate	hypothecate	NN
46545	3722	1920	,	,	,
46545	3722	1921	definition	definition	NN
46545	3722	1922	of	of	IN
46545	3722	1923	,	,	,
46545	3722	1924	26	26	CD
46545	3722	1925	I	I	NNP
46545	3722	1926	Import	Import	NNP
46545	3722	1927	,	,	,
46545	3722	1928	definition	definition	NN
46545	3722	1929	of	of	IN
46545	3722	1930	,	,	,
46545	3722	1931	26	26	CD
46545	3722	1932	Income	income	NN
46545	3722	1933	,	,	,
46545	3722	1934	definition	definition	NN
46545	3722	1935	of	of	IN
46545	3722	1936	,	,	,
46545	3722	1937	26	26	CD
46545	3722	1938	Income	income	NN
46545	3722	1939	bonds	bond	NNS
46545	3722	1940	,	,	,
46545	3722	1941	definition	definition	NN
46545	3722	1942	of	of	IN
46545	3722	1943	,	,	,
46545	3722	1944	26	26	CD
46545	3722	1945	Indemnity	Indemnity	NNP
46545	3722	1946	,	,	,
46545	3722	1947	definition	definition	NN
46545	3722	1948	of	of	IN
46545	3722	1949	,	,	,
46545	3722	1950	26	26	CD
46545	3722	1951	Indorse	indorse	NN
46545	3722	1952	,	,	,
46545	3722	1953	definition	definition	NN
46545	3722	1954	of	of	IN
46545	3722	1955	,	,	,
46545	3722	1956	26	26	CD
46545	3722	1957	Indorsee	Indorsee	NNP
46545	3722	1958	,	,	,
46545	3722	1959	definition	definition	NN
46545	3722	1960	of	of	IN
46545	3722	1961	,	,	,
46545	3722	1962	26	26	CD
46545	3722	1963	Indorsement	indorsement	NN
46545	3722	1964	of	of	IN
46545	3722	1965	checks	check	NNS
46545	3722	1966	,	,	,
46545	3722	1967	57	57	CD
46545	3722	1968	Indorser	Indorser	NNP
46545	3722	1969	,	,	,
46545	3722	1970	definition	definition	NN
46545	3722	1971	of	of	IN
46545	3722	1972	,	,	,
46545	3722	1973	28	28	CD
46545	3722	1974	Infringe	Infringe	NNP
46545	3722	1975	,	,	,
46545	3722	1976	definition	definition	NN
46545	3722	1977	of	of	IN
46545	3722	1978	,	,	,
46545	3722	1979	28	28	CD
46545	3722	1980	Installment	Installment	NNP
46545	3722	1981	,	,	,
46545	3722	1982	definition	definition	NN
46545	3722	1983	of	of	IN
46545	3722	1984	,	,	,
46545	3722	1985	28	28	CD
46545	3722	1986	Installment	Installment	NNP
46545	3722	1987	book	book	NN
46545	3722	1988	,	,	,
46545	3722	1989	207	207	CD
46545	3722	1990	Insolvent	insolvent	JJ
46545	3722	1991	,	,	,
46545	3722	1992	definition	definition	NN
46545	3722	1993	of	of	IN
46545	3722	1994	,	,	,
46545	3722	1995	28	28	CD
46545	3722	1996	Instant	instant	JJ
46545	3722	1997	,	,	,
46545	3722	1998	definition	definition	NN
46545	3722	1999	of	of	IN
46545	3722	2000	,	,	,
46545	3722	2001	28	28	CD
46545	3722	2002	Insurance	insurance	NN
46545	3722	2003	policy	policy	NN
46545	3722	2004	,	,	,
46545	3722	2005	definition	definition	NN
46545	3722	2006	of	of	IN
46545	3722	2007	,	,	,
46545	3722	2008	28	28	CD
46545	3722	2009	Interest	interest	NN
46545	3722	2010	,	,	,
46545	3722	2011	definition	definition	NN
46545	3722	2012	of	of	IN
46545	3722	2013	,	,	,
46545	3722	2014	28	28	CD
46545	3722	2015	Inventory	inventory	NN
46545	3722	2016	,	,	,
46545	3722	2017	137	137	CD
46545	3722	2018	definition	definition	NN
46545	3722	2019	of	of	IN
46545	3722	2020	,	,	,
46545	3722	2021	28	28	CD
46545	3722	2022	Investment	investment	NN
46545	3722	2023	,	,	,
46545	3722	2024	definition	definition	NN
46545	3722	2025	of	of	IN
46545	3722	2026	,	,	,
46545	3722	2027	28	28	CD
46545	3722	2028	Invoice	Invoice	NNP
46545	3722	2029	,	,	,
46545	3722	2030	definition	definition	NN
46545	3722	2031	of	of	IN
46545	3722	2032	,	,	,
46545	3722	2033	28	28	CD
46545	3722	2034	Invoice	Invoice	NNP
46545	3722	2035	or	or	CC
46545	3722	2036	bill	bill	NN
46545	3722	2037	,	,	,
46545	3722	2038	46	46	CD
46545	3722	2039	J	J	NNP
46545	3722	2040	Job	Job	NNP
46545	3722	2041	lot	lot	NN
46545	3722	2042	,	,	,
46545	3722	2043	definition	definition	NN
46545	3722	2044	of	of	IN
46545	3722	2045	,	,	,
46545	3722	2046	28	28	CD
46545	3722	2047	Jobber	Jobber	NNP
46545	3722	2048	,	,	,
46545	3722	2049	definition	definition	NN
46545	3722	2050	of	of	IN
46545	3722	2051	,	,	,
46545	3722	2052	28	28	CD
46545	3722	2053	Joint	joint	JJ
46545	3722	2054	stock	stock	NN
46545	3722	2055	,	,	,
46545	3722	2056	definition	definition	NN
46545	3722	2057	of	of	IN
46545	3722	2058	,	,	,
46545	3722	2059	28	28	CD
46545	3722	2060	Joint	joint	JJ
46545	3722	2061	stock	stock	NN
46545	3722	2062	companies	company	NNS
46545	3722	2063	,	,	,
46545	3722	2064	196	196	CD
46545	3722	2065	Journal	Journal	NNP
46545	3722	2066	,	,	,
46545	3722	2067	45	45	CD
46545	3722	2068	posting	post	VBG
46545	3722	2069	from	from	IN
46545	3722	2070	,	,	,
46545	3722	2071	88	88	CD
46545	3722	2072	Journal	Journal	NNP
46545	3722	2073	vouchers	voucher	NNS
46545	3722	2074	,	,	,
46545	3722	2075	283	283	CD
46545	3722	2076	Journalizing	Journalizing	NNP
46545	3722	2077	drafts	draft	NNS
46545	3722	2078	,	,	,
46545	3722	2079	113	113	CD
46545	3722	2080	when	when	WRB
46545	3722	2081	we	-PRON-	PRP
46545	3722	2082	accept	accept	VBP
46545	3722	2083	draft	draft	NN
46545	3722	2084	,	,	,
46545	3722	2085	114	114	CD
46545	3722	2086	when	when	WRB
46545	3722	2087	discounting	discount	VBG
46545	3722	2088	time	time	NN
46545	3722	2089	draft	draft	NN
46545	3722	2090	,	,	,
46545	3722	2091	114	114	CD
46545	3722	2092	when	when	WRB
46545	3722	2093	we	-PRON-	PRP
46545	3722	2094	pay	pay	VBP
46545	3722	2095	an	an	DT
46545	3722	2096	acceptance	acceptance	NN
46545	3722	2097	,	,	,
46545	3722	2098	114	114	CD
46545	3722	2099	when	when	WRB
46545	3722	2100	we	-PRON-	PRP
46545	3722	2101	pay	pay	VBP
46545	3722	2102	a	a	DT
46545	3722	2103	sight	sight	NN
46545	3722	2104	draft	draft	NN
46545	3722	2105	,	,	,
46545	3722	2106	114	114	CD
46545	3722	2107	when	when	WRB
46545	3722	2108	our	-PRON-	PRP$
46545	3722	2109	sight	sight	NN
46545	3722	2110	draft	draft	NN
46545	3722	2111	is	be	VBZ
46545	3722	2112	paid	pay	VBN
46545	3722	2113	,	,	,
46545	3722	2114	113	113	CD
46545	3722	2115	Journalizing	Journalizing	NNP
46545	3722	2116	notes	note	NNS
46545	3722	2117	,	,	,
46545	3722	2118	107	107	CD
46545	3722	2119	when	when	WRB
46545	3722	2120	collected	collect	VBN
46545	3722	2121	by	by	IN
46545	3722	2122	bank	bank	NN
46545	3722	2123	,	,	,
46545	3722	2124	107	107	CD
46545	3722	2125	when	when	WRB
46545	3722	2126	discounted	discount	VBN
46545	3722	2127	,	,	,
46545	3722	2128	107	107	CD
46545	3722	2129	when	when	WRB
46545	3722	2130	discounted	discount	VBN
46545	3722	2131	note	note	NN
46545	3722	2132	is	be	VBZ
46545	3722	2133	not	not	RB
46545	3722	2134	paid	pay	VBN
46545	3722	2135	,	,	,
46545	3722	2136	109	109	CD
46545	3722	2137	when	when	WRB
46545	3722	2138	note	note	NN
46545	3722	2139	drawing	draw	VBG
46545	3722	2140	interest	interest	NN
46545	3722	2141	is	be	VBZ
46545	3722	2142	discounted	discount	VBN
46545	3722	2143	,	,	,
46545	3722	2144	108	108	CD
46545	3722	2145	when	when	WRB
46545	3722	2146	note	note	VBP
46545	3722	2147	drawing	draw	VBG
46545	3722	2148	interest	interest	NN
46545	3722	2149	is	be	VBZ
46545	3722	2150	paid	pay	VBN
46545	3722	2151	,	,	,
46545	3722	2152	108	108	CD
46545	3722	2153	when	when	WRB
46545	3722	2154	note	note	NN
46545	3722	2155	is	be	VBZ
46545	3722	2156	past	past	RB
46545	3722	2157	due	due	JJ
46545	3722	2158	,	,	,
46545	3722	2159	109	109	CD
46545	3722	2160	when	when	WRB
46545	3722	2161	note	note	NN
46545	3722	2162	is	be	VBZ
46545	3722	2163	renewed	renew	VBN
46545	3722	2164	,	,	,
46545	3722	2165	110	110	CD
46545	3722	2166	when	when	WRB
46545	3722	2167	our	-PRON-	PRP$
46545	3722	2168	note	note	NN
46545	3722	2169	has	have	VBZ
46545	3722	2170	been	be	VBN
46545	3722	2171	discounted	discount	VBN
46545	3722	2172	,	,	,
46545	3722	2173	111	111	CD
46545	3722	2174	when	when	WRB
46545	3722	2175	paid	pay	VBN
46545	3722	2176	,	,	,
46545	3722	2177	107	107	CD
46545	3722	2178	when	when	WRB
46545	3722	2179	received	receive	VBN
46545	3722	2180	,	,	,
46545	3722	2181	107	107	CD
46545	3722	2182	when	when	WRB
46545	3722	2183	renewed	renew	VBN
46545	3722	2184	note	note	NN
46545	3722	2185	has	have	VBZ
46545	3722	2186	been	be	VBN
46545	3722	2187	discounted	discount	VBN
46545	3722	2188	,	,	,
46545	3722	2189	110	110	CD
46545	3722	2190	when	when	WRB
46545	3722	2191	we	-PRON-	PRP
46545	3722	2192	discount	discount	VBP
46545	3722	2193	our	-PRON-	PRP$
46545	3722	2194	note	note	NN
46545	3722	2195	,	,	,
46545	3722	2196	112	112	CD
46545	3722	2197	when	when	WRB
46545	3722	2198	we	-PRON-	PRP
46545	3722	2199	give	give	VBP
46545	3722	2200	or	or	CC
46545	3722	2201	pay	pay	VBP
46545	3722	2202	note	note	NN
46545	3722	2203	,	,	,
46545	3722	2204	111	111	CD
46545	3722	2205	when	when	WRB
46545	3722	2206	we	-PRON-	PRP
46545	3722	2207	pay	pay	VBP
46545	3722	2208	for	for	IN
46545	3722	2209	goods	good	NNS
46545	3722	2210	with	with	IN
46545	3722	2211	our	-PRON-	PRP$
46545	3722	2212	note	note	NN
46545	3722	2213	,	,	,
46545	3722	2214	112	112	CD
46545	3722	2215	when	when	WRB
46545	3722	2216	we	-PRON-	PRP
46545	3722	2217	pay	pay	VBP
46545	3722	2218	our	-PRON-	PRP$
46545	3722	2219	note	note	NN
46545	3722	2220	with	with	IN
46545	3722	2221	interest	interest	NN
46545	3722	2222	,	,	,
46545	3722	2223	112	112	CD
46545	3722	2224	when	when	WRB
46545	3722	2225	we	-PRON-	PRP
46545	3722	2226	renew	renew	VBP
46545	3722	2227	a	a	DT
46545	3722	2228	note	note	NN
46545	3722	2229	,	,	,
46545	3722	2230	112	112	CD
46545	3722	2231	when	when	WRB
46545	3722	2232	we	-PRON-	PRP
46545	3722	2233	renew	renew	VBP
46545	3722	2234	our	-PRON-	PRP$
46545	3722	2235	discounted	discounted	JJ
46545	3722	2236	note	note	NN
46545	3722	2237	,	,	,
46545	3722	2238	113	113	CD
46545	3722	2239	Journalizing	Journalizing	NNP
46545	3722	2240	,	,	,
46545	3722	2241	rules	rule	NNS
46545	3722	2242	for	for	IN
46545	3722	2243	,	,	,
46545	3722	2244	82	82	CD
46545	3722	2245	L	L	NNP
46545	3722	2246	Leakage	Leakage	NNP
46545	3722	2247	,	,	,
46545	3722	2248	definition	definition	NN
46545	3722	2249	of	of	IN
46545	3722	2250	,	,	,
46545	3722	2251	28	28	CD
46545	3722	2252	Lease	Lease	NNP
46545	3722	2253	,	,	,
46545	3722	2254	definition	definition	NN
46545	3722	2255	of	of	IN
46545	3722	2256	,	,	,
46545	3722	2257	28	28	CD
46545	3722	2258	Ledger	Ledger	NNP
46545	3722	2259	,	,	,
46545	3722	2260	46	46	CD
46545	3722	2261	arrangement	arrangement	NN
46545	3722	2262	of	of	IN
46545	3722	2263	accounts	account	NNS
46545	3722	2264	in	in	IN
46545	3722	2265	,	,	,
46545	3722	2266	91	91	CD
46545	3722	2267	Ledger	Ledger	NNP
46545	3722	2268	accounts	account	NNS
46545	3722	2269	,	,	,
46545	3722	2270	sample	sample	NN
46545	3722	2271	,	,	,
46545	3722	2272	92	92	CD
46545	3722	2273	,	,	,
46545	3722	2274	93	93	CD
46545	3722	2275	Ledger	Ledger	NNP
46545	3722	2276	index	index	NN
46545	3722	2277	,	,	,
46545	3722	2278	47	47	CD
46545	3722	2279	Legal	legal	JJ
46545	3722	2280	tender	tender	NN
46545	3722	2281	,	,	,
46545	3722	2282	definition	definition	NN
46545	3722	2283	of	of	IN
46545	3722	2284	,	,	,
46545	3722	2285	28	28	CD
46545	3722	2286	Lessee	Lessee	NNP
46545	3722	2287	,	,	,
46545	3722	2288	definition	definition	NN
46545	3722	2289	of	of	IN
46545	3722	2290	,	,	,
46545	3722	2291	28	28	CD
46545	3722	2292	Letter	Letter	NNP
46545	3722	2293	of	of	IN
46545	3722	2294	advice	advice	NN
46545	3722	2295	,	,	,
46545	3722	2296	definition	definition	NN
46545	3722	2297	of	of	IN
46545	3722	2298	,	,	,
46545	3722	2299	28	28	CD
46545	3722	2300	Letter	Letter	NNP
46545	3722	2301	of	of	IN
46545	3722	2302	credit	credit	NN
46545	3722	2303	,	,	,
46545	3722	2304	definition	definition	NN
46545	3722	2305	of	of	IN
46545	3722	2306	,	,	,
46545	3722	2307	28	28	CD
46545	3722	2308	Liabilities	Liabilities	NNPS
46545	3722	2309	,	,	,
46545	3722	2310	definition	definition	NN
46545	3722	2311	of	of	IN
46545	3722	2312	,	,	,
46545	3722	2313	29	29	CD
46545	3722	2314	License	license	NN
46545	3722	2315	,	,	,
46545	3722	2316	definition	definition	NN
46545	3722	2317	of	of	IN
46545	3722	2318	,	,	,
46545	3722	2319	29	29	CD
46545	3722	2320	Liquidation	liquidation	NN
46545	3722	2321	,	,	,
46545	3722	2322	definition	definition	NN
46545	3722	2323	of	of	IN
46545	3722	2324	,	,	,
46545	3722	2325	29	29	CD
46545	3722	2326	Loss	loss	NN
46545	3722	2327	and	and	CC
46545	3722	2328	gain	gain	NN
46545	3722	2329	,	,	,
46545	3722	2330	definition	definition	NN
46545	3722	2331	of	of	IN
46545	3722	2332	,	,	,
46545	3722	2333	29	29	CD
46545	3722	2334	M	M	NNP
46545	3722	2335	Maker	Maker	NNP
46545	3722	2336	,	,	,
46545	3722	2337	definition	definition	NN
46545	3722	2338	of	of	IN
46545	3722	2339	,	,	,
46545	3722	2340	29	29	CD
46545	3722	2341	Manifest	Manifest	NNP
46545	3722	2342	,	,	,
46545	3722	2343	definition	definition	NN
46545	3722	2344	of	of	IN
46545	3722	2345	,	,	,
46545	3722	2346	29	29	CD
46545	3722	2347	Manufacturing	manufacturing	NN
46545	3722	2348	account	account	NN
46545	3722	2349	,	,	,
46545	3722	2350	98	98	CD
46545	3722	2351	Manufacturing	manufacturing	NN
46545	3722	2352	and	and	CC
46545	3722	2353	cost	cost	NN
46545	3722	2354	accounts	account	NNS
46545	3722	2355	,	,	,
46545	3722	2356	242	242	CD
46545	3722	2357	accounts	account	NNS
46545	3722	2358	used	use	VBD
46545	3722	2359	factory	factory	NN
46545	3722	2360	assets	asset	NNS
46545	3722	2361	,	,	,
46545	3722	2362	243	243	CD
46545	3722	2363	factory	factory	NN
46545	3722	2364	expenses	expense	NNS
46545	3722	2365	,	,	,
46545	3722	2366	244	244	CD
46545	3722	2367	summary	summary	NN
46545	3722	2368	accounts	account	NNS
46545	3722	2369	,	,	,
46545	3722	2370	245	245	CD
46545	3722	2371	balance	balance	NN
46545	3722	2372	ledger	ledger	RB
46545	3722	2373	,	,	,
46545	3722	2374	250	250	CD
46545	3722	2375	expense	expense	NN
46545	3722	2376	inventory	inventory	NN
46545	3722	2377	,	,	,
46545	3722	2378	250	250	CD
46545	3722	2379	expense	expense	NN
46545	3722	2380	liability	liability	NN
46545	3722	2381	,	,	,
46545	3722	2382	250	250	CD
46545	3722	2383	manufacturing	manufacturing	NN
46545	3722	2384	data	datum	NNS
46545	3722	2385	,	,	,
46545	3722	2386	256	256	CD
46545	3722	2387	pay	pay	NN
46545	3722	2388	-	-	HYPH
46545	3722	2389	roll	roll	NN
46545	3722	2390	records	record	NNS
46545	3722	2391	,	,	,
46545	3722	2392	248	248	CD
46545	3722	2393	routine	routine	NN
46545	3722	2394	followed	follow	VBD
46545	3722	2395	,	,	,
46545	3722	2396	245	245	CD
46545	3722	2397	sample	sample	NN
46545	3722	2398	transactions	transaction	NNS
46545	3722	2399	,	,	,
46545	3722	2400	251	251	CD
46545	3722	2401	Maturity	maturity	NN
46545	3722	2402	,	,	,
46545	3722	2403	definition	definition	NN
46545	3722	2404	of	of	IN
46545	3722	2405	,	,	,
46545	3722	2406	29	29	CD
46545	3722	2407	Mercantile	Mercantile	NNP
46545	3722	2408	agency	agency	NN
46545	3722	2409	,	,	,
46545	3722	2410	definition	definition	NN
46545	3722	2411	of	of	IN
46545	3722	2412	,	,	,
46545	3722	2413	29	29	CD
46545	3722	2414	Merchandise	merchandise	NN
46545	3722	2415	,	,	,
46545	3722	2416	definition	definition	NN
46545	3722	2417	of	of	IN
46545	3722	2418	,	,	,
46545	3722	2419	29	29	CD
46545	3722	2420	Merchandise	Merchandise	NNP
46545	3722	2421	account	account	NN
46545	3722	2422	,	,	,
46545	3722	2423	71	71	CD
46545	3722	2424	Merchandise	Merchandise	NNP
46545	3722	2425	inventory	inventory	NN
46545	3722	2426	account	account	NN
46545	3722	2427	,	,	,
46545	3722	2428	100	100	CD
46545	3722	2429	Minute	minute	NN
46545	3722	2430	book	book	NN
46545	3722	2431	,	,	,
46545	3722	2432	207	207	CD
46545	3722	2433	Money	money	NN
46545	3722	2434	order	order	NN
46545	3722	2435	,	,	,
46545	3722	2436	definition	definition	NN
46545	3722	2437	of	of	IN
46545	3722	2438	,	,	,
46545	3722	2439	29	29	CD
46545	3722	2440	Monopoly	Monopoly	NNP
46545	3722	2441	,	,	,
46545	3722	2442	definition	definition	NN
46545	3722	2443	of	of	IN
46545	3722	2444	,	,	,
46545	3722	2445	29	29	CD
46545	3722	2446	Mortgage	mortgage	NN
46545	3722	2447	,	,	,
46545	3722	2448	definition	definition	NN
46545	3722	2449	of	of	IN
46545	3722	2450	,	,	,
46545	3722	2451	29	29	CD
46545	3722	2452	Mortgagor	Mortgagor	NNP
46545	3722	2453	,	,	,
46545	3722	2454	definition	definition	NN
46545	3722	2455	of	of	IN
46545	3722	2456	,	,	,
46545	3722	2457	30	30	CD
46545	3722	2458	N	n	NN
46545	3722	2459	Negotiable	negotiable	JJ
46545	3722	2460	,	,	,
46545	3722	2461	definition	definition	NN
46545	3722	2462	of	of	IN
46545	3722	2463	,	,	,
46545	3722	2464	30	30	CD
46545	3722	2465	Net	net	NN
46545	3722	2466	,	,	,
46545	3722	2467	definition	definition	NN
46545	3722	2468	of	of	IN
46545	3722	2469	,	,	,
46545	3722	2470	30	30	CD
46545	3722	2471	Net	net	JJ
46545	3722	2472	profit	profit	NN
46545	3722	2473	,	,	,
46545	3722	2474	transfer	transfer	NN
46545	3722	2475	of	of	IN
46545	3722	2476	,	,	,
46545	3722	2477	99	99	CD
46545	3722	2478	Nominal	Nominal	NNP
46545	3722	2479	,	,	,
46545	3722	2480	definition	definition	NN
46545	3722	2481	of	of	IN
46545	3722	2482	,	,	,
46545	3722	2483	30	30	CD
46545	3722	2484	Nominal	nominal	JJ
46545	3722	2485	account	account	NN
46545	3722	2486	,	,	,
46545	3722	2487	70	70	CD
46545	3722	2488	Nominal	nominal	JJ
46545	3722	2489	partners	partner	NNS
46545	3722	2490	,	,	,
46545	3722	2491	164	164	CD
46545	3722	2492	Non	non	JJ
46545	3722	2493	-	-	JJ
46545	3722	2494	cumulative	cumulative	JJ
46545	3722	2495	preferred	preferred	JJ
46545	3722	2496	stock	stock	NN
46545	3722	2497	,	,	,
46545	3722	2498	200	200	CD
46545	3722	2499	Notes	Notes	NNPS
46545	3722	2500	,	,	,
46545	3722	2501	journalizing	journalizing	NN
46545	3722	2502	,	,	,
46545	3722	2503	107	107	CD
46545	3722	2504	O	O	NNP
46545	3722	2505	Obligation	Obligation	NNP
46545	3722	2506	,	,	,
46545	3722	2507	definition	definition	NN
46545	3722	2508	of	of	IN
46545	3722	2509	,	,	,
46545	3722	2510	30	30	CD
46545	3722	2511	Open	open	JJ
46545	3722	2512	account	account	NN
46545	3722	2513	,	,	,
46545	3722	2514	definition	definition	NN
46545	3722	2515	of	of	IN
46545	3722	2516	,	,	,
46545	3722	2517	30	30	CD
46545	3722	2518	Opening	opening	NN
46545	3722	2519	entries	entry	NNS
46545	3722	2520	,	,	,
46545	3722	2521	definition	definition	NN
46545	3722	2522	of	of	IN
46545	3722	2523	,	,	,
46545	3722	2524	30	30	CD
46545	3722	2525	Option	option	NN
46545	3722	2526	,	,	,
46545	3722	2527	definition	definition	NN
46545	3722	2528	of	of	IN
46545	3722	2529	,	,	,
46545	3722	2530	30	30	CD
46545	3722	2531	Order	order	NN
46545	3722	2532	book	book	NN
46545	3722	2533	,	,	,
46545	3722	2534	43	43	CD
46545	3722	2535	Orders	order	NNS
46545	3722	2536	,	,	,
46545	3722	2537	definition	definition	NN
46545	3722	2538	of	of	IN
46545	3722	2539	,	,	,
46545	3722	2540	30	30	CD
46545	3722	2541	Original	original	JJ
46545	3722	2542	entry	entry	NN
46545	3722	2543	,	,	,
46545	3722	2544	definition	definition	NN
46545	3722	2545	of	of	IN
46545	3722	2546	,	,	,
46545	3722	2547	30	30	CD
46545	3722	2548	Ostensible	ostensible	JJ
46545	3722	2549	partners	partner	NNS
46545	3722	2550	,	,	,
46545	3722	2551	164	164	CD
46545	3722	2552	Overdraw	Overdraw	NNP
46545	3722	2553	,	,	,
46545	3722	2554	definition	definition	NN
46545	3722	2555	of	of	IN
46545	3722	2556	,	,	,
46545	3722	2557	30	30	CD
46545	3722	2558	P	p	NN
46545	3722	2559	Par	Par	NNP
46545	3722	2560	,	,	,
46545	3722	2561	definition	definition	NN
46545	3722	2562	of	of	IN
46545	3722	2563	,	,	,
46545	3722	2564	30	30	CD
46545	3722	2565	Partnership	partnership	NN
46545	3722	2566	,	,	,
46545	3722	2567	definition	definition	NN
46545	3722	2568	of	of	IN
46545	3722	2569	,	,	,
46545	3722	2570	30	30	CD
46545	3722	2571	Partnership	partnership	NN
46545	3722	2572	accounts	account	VBZ
46545	3722	2573	,	,	,
46545	3722	2574	164	164	CD
46545	3722	2575	-	-	SYM
46545	3722	2576	193	193	CD
46545	3722	2577	capital	capital	NN
46545	3722	2578	and	and	CC
46545	3722	2579	personal	personal	JJ
46545	3722	2580	accounts	account	NNS
46545	3722	2581	,	,	,
46545	3722	2582	165	165	CD
46545	3722	2583	closing	close	VBG
46545	3722	2584	the	the	DT
46545	3722	2585	books	book	NNS
46545	3722	2586	,	,	,
46545	3722	2587	166	166	CD
46545	3722	2588	division	division	NN
46545	3722	2589	of	of	IN
46545	3722	2590	profits	profit	NNS
46545	3722	2591	,	,	,
46545	3722	2592	191	191	CD
46545	3722	2593	illustration	illustration	NN
46545	3722	2594	of	of	IN
46545	3722	2595	closing	close	VBG
46545	3722	2596	entries	entry	NNS
46545	3722	2597	,	,	,
46545	3722	2598	166	166	CD
46545	3722	2599	interest	interest	NN
46545	3722	2600	on	on	IN
46545	3722	2601	investment	investment	NN
46545	3722	2602	,	,	,
46545	3722	2603	165	165	CD
46545	3722	2604	kinds	kind	NNS
46545	3722	2605	of	of	IN
46545	3722	2606	partners	partner	NNS
46545	3722	2607	,	,	,
46545	3722	2608	164	164	CD
46545	3722	2609	opening	open	VBG
46545	3722	2610	the	the	DT
46545	3722	2611	books	book	NNS
46545	3722	2612	,	,	,
46545	3722	2613	166	166	CD
46545	3722	2614	participation	participation	NN
46545	3722	2615	in	in	IN
46545	3722	2616	profits	profit	NNS
46545	3722	2617	,	,	,
46545	3722	2618	165	165	CD
46545	3722	2619	partnership	partnership	NN
46545	3722	2620	,	,	,
46545	3722	2621	defined	define	VBN
46545	3722	2622	,	,	,
46545	3722	2623	164	164	CD
46545	3722	2624	partnership	partnership	NN
46545	3722	2625	agreements	agreement	NNS
46545	3722	2626	,	,	,
46545	3722	2627	164	164	CD
46545	3722	2628	sale	sale	NN
46545	3722	2629	of	of	IN
46545	3722	2630	partnership	partnership	NN
46545	3722	2631	,	,	,
46545	3722	2632	189	189	CD
46545	3722	2633	sample	sample	NN
46545	3722	2634	transaction	transaction	NN
46545	3722	2635	,	,	,
46545	3722	2636	167	167	CD
46545	3722	2637	-	-	SYM
46545	3722	2638	175	175	CD
46545	3722	2639	Pass	Pass	NNP
46545	3722	2640	book	book	NN
46545	3722	2641	,	,	,
46545	3722	2642	57	57	CD
46545	3722	2643	Passive	passive	JJ
46545	3722	2644	assets	asset	NNS
46545	3722	2645	,	,	,
46545	3722	2646	examples	example	NNS
46545	3722	2647	of	of	IN
46545	3722	2648	,	,	,
46545	3722	2649	73	73	CD
46545	3722	2650	goodwill	goodwill	NN
46545	3722	2651	,	,	,
46545	3722	2652	78	78	CD
46545	3722	2653	patents	patent	NNS
46545	3722	2654	,	,	,
46545	3722	2655	78	78	CD
46545	3722	2656	speculative	speculative	CD
46545	3722	2657	,	,	,
46545	3722	2658	78	78	CD
46545	3722	2659	Pay	pay	NN
46545	3722	2660	-	-	HYPH
46545	3722	2661	roll	roll	NN
46545	3722	2662	records	record	NNS
46545	3722	2663	,	,	,
46545	3722	2664	248	248	CD
46545	3722	2665	Payee	Payee	NNP
46545	3722	2666	,	,	,
46545	3722	2667	definition	definition	NN
46545	3722	2668	of	of	IN
46545	3722	2669	,	,	,
46545	3722	2670	30	30	CD
46545	3722	2671	Per	per	IN
46545	3722	2672	annum	annum	NN
46545	3722	2673	,	,	,
46545	3722	2674	definition	definition	NN
46545	3722	2675	of	of	IN
46545	3722	2676	,	,	,
46545	3722	2677	30	30	CD
46545	3722	2678	Per	per	NN
46545	3722	2679	cent	cent	NN
46545	3722	2680	,	,	,
46545	3722	2681	definition	definition	NN
46545	3722	2682	of	of	IN
46545	3722	2683	,	,	,
46545	3722	2684	30	30	CD
46545	3722	2685	Per	per	IN
46545	3722	2686	diem	diem	NN
46545	3722	2687	,	,	,
46545	3722	2688	30	30	CD
46545	3722	2689	Personal	personal	JJ
46545	3722	2690	accounts	account	NNS
46545	3722	2691	,	,	,
46545	3722	2692	69	69	CD
46545	3722	2693	definition	definition	NN
46545	3722	2694	of	of	IN
46545	3722	2695	,	,	,
46545	3722	2696	30	30	CD
46545	3722	2697	Personal	personal	JJ
46545	3722	2698	property	property	NN
46545	3722	2699	,	,	,
46545	3722	2700	definition	definition	NN
46545	3722	2701	of	of	IN
46545	3722	2702	,	,	,
46545	3722	2703	30	30	CD
46545	3722	2704	Petty	petty	JJ
46545	3722	2705	cash	cash	NN
46545	3722	2706	definition	definition	NN
46545	3722	2707	of	of	IN
46545	3722	2708	,	,	,
46545	3722	2709	30	30	CD
46545	3722	2710	treatment	treatment	NN
46545	3722	2711	of	of	IN
46545	3722	2712	,	,	,
46545	3722	2713	58	58	CD
46545	3722	2714	Post	Post	NNP
46545	3722	2715	,	,	,
46545	3722	2716	definition	definition	NN
46545	3722	2717	of	of	IN
46545	3722	2718	,	,	,
46545	3722	2719	30	30	CD
46545	3722	2720	Postdate	postdate	NN
46545	3722	2721	,	,	,
46545	3722	2722	definition	definition	NN
46545	3722	2723	of	of	IN
46545	3722	2724	,	,	,
46545	3722	2725	30	30	CD
46545	3722	2726	Posting	posting	NN
46545	3722	2727	,	,	,
46545	3722	2728	46	46	CD
46545	3722	2729	from	from	IN
46545	3722	2730	cash	cash	NN
46545	3722	2731	book	book	NN
46545	3722	2732	,	,	,
46545	3722	2733	89	89	CD
46545	3722	2734	from	from	IN
46545	3722	2735	journal	journal	NNP
46545	3722	2736	,	,	,
46545	3722	2737	88	88	CD
46545	3722	2738	routine	routine	NN
46545	3722	2739	,	,	,
46545	3722	2740	88	88	CD
46545	3722	2741	Power	power	NN
46545	3722	2742	of	of	IN
46545	3722	2743	attorney	attorney	NN
46545	3722	2744	,	,	,
46545	3722	2745	definition	definition	NN
46545	3722	2746	of	of	IN
46545	3722	2747	,	,	,
46545	3722	2748	30	30	CD
46545	3722	2749	Preferred	prefer	VBN
46545	3722	2750	stock	stock	NN
46545	3722	2751	,	,	,
46545	3722	2752	definition	definition	NN
46545	3722	2753	of	of	IN
46545	3722	2754	,	,	,
46545	3722	2755	30	30	CD
46545	3722	2756	,	,	,
46545	3722	2757	200	200	CD
46545	3722	2758	Premium	Premium	NNP
46545	3722	2759	,	,	,
46545	3722	2760	definition	definition	NN
46545	3722	2761	of	of	IN
46545	3722	2762	,	,	,
46545	3722	2763	31	31	CD
46545	3722	2764	Present	present	JJ
46545	3722	2765	worth	worth	NN
46545	3722	2766	,	,	,
46545	3722	2767	definition	definition	NN
46545	3722	2768	of	of	IN
46545	3722	2769	,	,	,
46545	3722	2770	31	31	CD
46545	3722	2771	Private	private	JJ
46545	3722	2772	ledger	ledger	NN
46545	3722	2773	,	,	,
46545	3722	2774	304	304	CD
46545	3722	2775	advantages	advantage	NNS
46545	3722	2776	of	of	IN
46545	3722	2777	,	,	,
46545	3722	2778	304	304	CD
46545	3722	2779	how	how	WRB
46545	3722	2780	operated	operate	VBN
46545	3722	2781	,	,	,
46545	3722	2782	305	305	CD
46545	3722	2783	manufacturing	manufacturing	NN
46545	3722	2784	accounts	account	NNS
46545	3722	2785	in	in	RB
46545	3722	2786	,	,	,
46545	3722	2787	306	306	CD
46545	3722	2788	Proceeds	Proceeds	NNPS
46545	3722	2789	,	,	,
46545	3722	2790	definition	definition	NN
46545	3722	2791	of	of	IN
46545	3722	2792	,	,	,
46545	3722	2793	31	31	CD
46545	3722	2794	Profit	profit	NN
46545	3722	2795	and	and	CC
46545	3722	2796	loss	loss	NN
46545	3722	2797	,	,	,
46545	3722	2798	definition	definition	NN
46545	3722	2799	of	of	IN
46545	3722	2800	,	,	,
46545	3722	2801	31	31	CD
46545	3722	2802	Profit	profit	NN
46545	3722	2803	and	and	CC
46545	3722	2804	loss	loss	NN
46545	3722	2805	account	account	NN
46545	3722	2806	,	,	,
46545	3722	2807	97	97	CD
46545	3722	2808	manufacturing	manufacturing	NN
46545	3722	2809	,	,	,
46545	3722	2810	98	98	CD
46545	3722	2811	trading	trading	NN
46545	3722	2812	,	,	,
46545	3722	2813	97	97	CD
46545	3722	2814	transfer	transfer	NN
46545	3722	2815	of	of	IN
46545	3722	2816	gross	gross	JJ
46545	3722	2817	profit	profit	NN
46545	3722	2818	,	,	,
46545	3722	2819	99	99	CD
46545	3722	2820	transfer	transfer	NN
46545	3722	2821	of	of	IN
46545	3722	2822	net	net	JJ
46545	3722	2823	profit	profit	NN
46545	3722	2824	,	,	,
46545	3722	2825	99	99	CD
46545	3722	2826	turnover	turnover	NN
46545	3722	2827	,	,	,
46545	3722	2828	98	98	CD
46545	3722	2829	Promissory	promissory	JJ
46545	3722	2830	notes	note	NNS
46545	3722	2831	,	,	,
46545	3722	2832	54	54	CD
46545	3722	2833	acceptance	acceptance	NN
46545	3722	2834	,	,	,
46545	3722	2835	56	56	CD
46545	3722	2836	bill	bill	NN
46545	3722	2837	book	book	NN
46545	3722	2838	,	,	,
46545	3722	2839	54	54	CD
46545	3722	2840	bills	bill	NNS
46545	3722	2841	payable	payable	JJ
46545	3722	2842	,	,	,
46545	3722	2843	54	54	CD
46545	3722	2844	bills	bill	NNS
46545	3722	2845	receivable	receivable	JJ
46545	3722	2846	,	,	,
46545	3722	2847	54	54	CD
46545	3722	2848	definition	definition	NN
46545	3722	2849	of	of	IN
46545	3722	2850	,	,	,
46545	3722	2851	31	31	CD
46545	3722	2852	discount	discount	NN
46545	3722	2853	and	and	CC
46545	3722	2854	exchange	exchange	NN
46545	3722	2855	,	,	,
46545	3722	2856	56	56	CD
46545	3722	2857	Promotion	Promotion	NNP
46545	3722	2858	,	,	,
46545	3722	2859	stock	stock	NN
46545	3722	2860	issued	issue	VBN
46545	3722	2861	for	for	IN
46545	3722	2862	,	,	,
46545	3722	2863	221	221	CD
46545	3722	2864	Pro	pro	JJ
46545	3722	2865	rata	rata	NN
46545	3722	2866	,	,	,
46545	3722	2867	definition	definition	NN
46545	3722	2868	of	of	IN
46545	3722	2869	,	,	,
46545	3722	2870	31	31	CD
46545	3722	2871	Protest	Protest	NNP
46545	3722	2872	,	,	,
46545	3722	2873	definition	definition	NN
46545	3722	2874	of	of	IN
46545	3722	2875	,	,	,
46545	3722	2876	31	31	CD
46545	3722	2877	Purchase	Purchase	NNP
46545	3722	2878	account	account	NN
46545	3722	2879	,	,	,
46545	3722	2880	71	71	CD
46545	3722	2881	Purchase	Purchase	NNP
46545	3722	2882	book	book	NN
46545	3722	2883	,	,	,
46545	3722	2884	45	45	CD
46545	3722	2885	Purchase	purchase	NN
46545	3722	2886	ledger	ledger	JJ
46545	3722	2887	and	and	CC
46545	3722	2888	invoice	invoice	NN
46545	3722	2889	file	file	NN
46545	3722	2890	combined	combine	VBN
46545	3722	2891	,	,	,
46545	3722	2892	301	301	CD
46545	3722	2893	Q	Q	NNP
46545	3722	2894	Quotation	quotation	NN
46545	3722	2895	,	,	,
46545	3722	2896	definition	definition	NN
46545	3722	2897	of	of	IN
46545	3722	2898	,	,	,
46545	3722	2899	31	31	CD
46545	3722	2900	R	R	NNP
46545	3722	2901	Ratify	Ratify	NNP
46545	3722	2902	,	,	,
46545	3722	2903	definition	definition	NN
46545	3722	2904	of	of	IN
46545	3722	2905	,	,	,
46545	3722	2906	31	31	CD
46545	3722	2907	Raw	raw	JJ
46545	3722	2908	material	material	NN
46545	3722	2909	,	,	,
46545	3722	2910	definition	definition	NN
46545	3722	2911	of	of	IN
46545	3722	2912	,	,	,
46545	3722	2913	31	31	CD
46545	3722	2914	Real	real	JJ
46545	3722	2915	account	account	NN
46545	3722	2916	,	,	,
46545	3722	2917	69	69	CD
46545	3722	2918	Real	real	JJ
46545	3722	2919	estate	estate	NN
46545	3722	2920	,	,	,
46545	3722	2921	definition	definition	NN
46545	3722	2922	of	of	IN
46545	3722	2923	,	,	,
46545	3722	2924	31	31	CD
46545	3722	2925	Rebate	rebate	NN
46545	3722	2926	,	,	,
46545	3722	2927	definition	definition	NN
46545	3722	2928	of	of	IN
46545	3722	2929	,	,	,
46545	3722	2930	31	31	CD
46545	3722	2931	Receipt	Receipt	NNP
46545	3722	2932	,	,	,
46545	3722	2933	definition	definition	NN
46545	3722	2934	of	of	IN
46545	3722	2935	,	,	,
46545	3722	2936	31	31	CD
46545	3722	2937	,	,	,
46545	3722	2938	273	273	CD
46545	3722	2939	Receiver	receiver	NN
46545	3722	2940	,	,	,
46545	3722	2941	definition	definition	NN
46545	3722	2942	of	of	IN
46545	3722	2943	,	,	,
46545	3722	2944	31	31	CD
46545	3722	2945	Recording	recording	NN
46545	3722	2946	transactions	transaction	NNS
46545	3722	2947	,	,	,
46545	3722	2948	46	46	CD
46545	3722	2949	Remittance	remittance	NN
46545	3722	2950	,	,	,
46545	3722	2951	definition	definition	NN
46545	3722	2952	of	of	IN
46545	3722	2953	,	,	,
46545	3722	2954	31	31	CD
46545	3722	2955	Renewal	Renewal	NNP
46545	3722	2956	note	note	NN
46545	3722	2957	,	,	,
46545	3722	2958	definition	definition	NN
46545	3722	2959	of	of	IN
46545	3722	2960	,	,	,
46545	3722	2961	33	33	CD
46545	3722	2962	Rent	rent	NN
46545	3722	2963	,	,	,
46545	3722	2964	definition	definition	NN
46545	3722	2965	of	of	IN
46545	3722	2966	,	,	,
46545	3722	2967	33	33	CD
46545	3722	2968	Representative	representative	JJ
46545	3722	2969	account	account	NN
46545	3722	2970	,	,	,
46545	3722	2971	70	70	CD
46545	3722	2972	Reserves	reserve	NNS
46545	3722	2973	for	for	IN
46545	3722	2974	bad	bad	JJ
46545	3722	2975	debts	debt	NNS
46545	3722	2976	,	,	,
46545	3722	2977	236	236	CD
46545	3722	2978	Reserves	reserve	NNS
46545	3722	2979	for	for	IN
46545	3722	2980	buildings	building	NNS
46545	3722	2981	in	in	IN
46545	3722	2982	hazardous	hazardous	JJ
46545	3722	2983	undertakings	undertaking	NNS
46545	3722	2984	,	,	,
46545	3722	2985	236	236	CD
46545	3722	2986	Reserves	reserve	NNS
46545	3722	2987	for	for	IN
46545	3722	2988	depreciation	depreciation	NN
46545	3722	2989	,	,	,
46545	3722	2990	236	236	CD
46545	3722	2991	Reserve	Reserve	NNP
46545	3722	2992	funds	fund	NNS
46545	3722	2993	,	,	,
46545	3722	2994	237	237	CD
46545	3722	2995	Reserves	reserve	NNS
46545	3722	2996	for	for	IN
46545	3722	2997	patents	patent	NNS
46545	3722	2998	,	,	,
46545	3722	2999	franchise	franchise	NN
46545	3722	3000	,	,	,
46545	3722	3001	goodwill	goodwill	NN
46545	3722	3002	,	,	,
46545	3722	3003	236	236	CD
46545	3722	3004	Reserves	Reserves	NNPS
46545	3722	3005	for	for	IN
46545	3722	3006	permanent	permanent	JJ
46545	3722	3007	improvements	improvement	NNS
46545	3722	3008	on	on	IN
46545	3722	3009	leased	lease	VBN
46545	3722	3010	property	property	NN
46545	3722	3011	,	,	,
46545	3722	3012	236	236	CD
46545	3722	3013	Resources	resource	NNS
46545	3722	3014	,	,	,
46545	3722	3015	definition	definition	NN
46545	3722	3016	of	of	IN
46545	3722	3017	,	,	,
46545	3722	3018	33	33	CD
46545	3722	3019	Retail	retail	JJ
46545	3722	3020	business	business	NN
46545	3722	3021	,	,	,
46545	3722	3022	119	119	CD
46545	3722	3023	balance	balance	NN
46545	3722	3024	sheet	sheet	NN
46545	3722	3025	,	,	,
46545	3722	3026	139	139	CD
46545	3722	3027	books	book	NNS
46545	3722	3028	used	use	VBN
46545	3722	3029	,	,	,
46545	3722	3030	119	119	CD
46545	3722	3031	closing	close	VBG
46545	3722	3032	the	the	DT
46545	3722	3033	books	book	NNS
46545	3722	3034	,	,	,
46545	3722	3035	138	138	CD
46545	3722	3036	exercise	exercise	NN
46545	3722	3037	,	,	,
46545	3722	3038	141	141	CD
46545	3722	3039	inventory	inventory	NN
46545	3722	3040	,	,	,
46545	3722	3041	137	137	CD
46545	3722	3042	opening	open	VBG
46545	3722	3043	the	the	DT
46545	3722	3044	books	book	NNS
46545	3722	3045	,	,	,
46545	3722	3046	119	119	CD
46545	3722	3047	proprietor	proprietor	NN
46545	3722	3048	's	's	POS
46545	3722	3049	account	account	NN
46545	3722	3050	,	,	,
46545	3722	3051	120	120	CD
46545	3722	3052	sample	sample	NN
46545	3722	3053	transactions	transaction	NNS
46545	3722	3054	,	,	,
46545	3722	3055	123	123	CD
46545	3722	3056	-	-	SYM
46545	3722	3057	127	127	CD
46545	3722	3058	statements	statement	NNS
46545	3722	3059	,	,	,
46545	3722	3060	120	120	CD
46545	3722	3061	Retail	retail	JJ
46545	3722	3062	coal	coal	NN
46545	3722	3063	books	book	NNS
46545	3722	3064	,	,	,
46545	3722	3065	142	142	CD
46545	3722	3066	sample	sample	NN
46545	3722	3067	transaction	transaction	NN
46545	3722	3068	,	,	,
46545	3722	3069	144	144	CD
46545	3722	3070	uncollectible	uncollectible	JJ
46545	3722	3071	accounts	account	NNS
46545	3722	3072	,	,	,
46545	3722	3073	143	143	CD
46545	3722	3074	Revenue	revenue	NN
46545	3722	3075	,	,	,
46545	3722	3076	definition	definition	NN
46545	3722	3077	of	of	IN
46545	3722	3078	,	,	,
46545	3722	3079	33	33	CD
46545	3722	3080	Revenue	revenue	NN
46545	3722	3081	accounts	account	NNS
46545	3722	3082	,	,	,
46545	3722	3083	80	80	CD
46545	3722	3084	Revenue	revenue	NN
46545	3722	3085	receipts	receipt	NNS
46545	3722	3086	,	,	,
46545	3722	3087	80	80	CD
46545	3722	3088	Revoke	Revoke	NNP
46545	3722	3089	,	,	,
46545	3722	3090	definition	definition	NN
46545	3722	3091	of	of	IN
46545	3722	3092	,	,	,
46545	3722	3093	33	33	CD
46545	3722	3094	Royalty	royalty	NN
46545	3722	3095	,	,	,
46545	3722	3096	definition	definition	NN
46545	3722	3097	of	of	IN
46545	3722	3098	,	,	,
46545	3722	3099	33	33	CD
46545	3722	3100	S	s	NN
46545	3722	3101	Sale	sale	NN
46545	3722	3102	of	of	IN
46545	3722	3103	stock	stock	NN
46545	3722	3104	below	below	IN
46545	3722	3105	par	par	NN
46545	3722	3106	,	,	,
46545	3722	3107	205	205	CD
46545	3722	3108	Sales	sale	NNS
46545	3722	3109	,	,	,
46545	3722	3110	72	72	CD
46545	3722	3111	Sales	sale	NNS
46545	3722	3112	books	book	NNS
46545	3722	3113	,	,	,
46545	3722	3114	45	45	CD
46545	3722	3115	Sales	sale	NNS
46545	3722	3116	tickets	ticket	NNS
46545	3722	3117	,	,	,
46545	3722	3118	147	147	CD
46545	3722	3119	Sample	sample	NN
46545	3722	3120	ledger	ledger	JJ
46545	3722	3121	accounts	account	NNS
46545	3722	3122	,	,	,
46545	3722	3123	91	91	CD
46545	3722	3124	Sample	sample	NN
46545	3722	3125	transactions	transaction	NNS
46545	3722	3126	,	,	,
46545	3722	3127	72	72	CD
46545	3722	3128	,	,	,
46545	3722	3129	83	83	CD
46545	3722	3130	,	,	,
46545	3722	3131	101	101	CD
46545	3722	3132	,	,	,
46545	3722	3133	149	149	CD
46545	3722	3134	Schedule	schedule	NN
46545	3722	3135	,	,	,
46545	3722	3136	definition	definition	NN
46545	3722	3137	of	of	IN
46545	3722	3138	,	,	,
46545	3722	3139	33	33	CD
46545	3722	3140	Secret	secret	JJ
46545	3722	3141	partners	partner	NNS
46545	3722	3142	,	,	,
46545	3722	3143	164	164	CD
46545	3722	3144	Sight	sight	NN
46545	3722	3145	draft	draft	NN
46545	3722	3146	,	,	,
46545	3722	3147	definition	definition	NN
46545	3722	3148	of	of	IN
46545	3722	3149	,	,	,
46545	3722	3150	33	33	CD
46545	3722	3151	Signature	signature	NN
46545	3722	3152	card	card	NN
46545	3722	3153	,	,	,
46545	3722	3154	56	56	CD
46545	3722	3155	Silent	silent	JJ
46545	3722	3156	partners	partner	NNS
46545	3722	3157	,	,	,
46545	3722	3158	164	164	CD
46545	3722	3159	Single	single	JJ
46545	3722	3160	entry	entry	NN
46545	3722	3161	,	,	,
46545	3722	3162	39	39	CD
46545	3722	3163	Single	single	JJ
46545	3722	3164	proprietorship	proprietorship	NN
46545	3722	3165	accounts	account	NNS
46545	3722	3166	,	,	,
46545	3722	3167	119	119	CD
46545	3722	3168	-	-	SYM
46545	3722	3169	163	163	CD
46545	3722	3170	Sinking	Sinking	NNP
46545	3722	3171	funds	fund	NNS
46545	3722	3172	,	,	,
46545	3722	3173	237	237	CD
46545	3722	3174	Solvent	Solvent	NNP
46545	3722	3175	,	,	,
46545	3722	3176	definition	definition	NN
46545	3722	3177	of	of	IN
46545	3722	3178	,	,	,
46545	3722	3179	33	33	CD
46545	3722	3180	Statement	statement	NN
46545	3722	3181	,	,	,
46545	3722	3182	definition	definition	NN
46545	3722	3183	of	of	IN
46545	3722	3184	,	,	,
46545	3722	3185	33	33	CD
46545	3722	3186	Stock	Stock	NNP
46545	3722	3187	certificate	certificate	NN
46545	3722	3188	book	book	NN
46545	3722	3189	,	,	,
46545	3722	3190	206	206	CD
46545	3722	3191	Stock	Stock	NNP
46545	3722	3192	dividends	dividend	NNS
46545	3722	3193	,	,	,
46545	3722	3194	204	204	CD
46545	3722	3195	declaring	declare	VBG
46545	3722	3196	,	,	,
46545	3722	3197	224	224	CD
46545	3722	3198	Stock	Stock	NNP
46545	3722	3199	ledger	ledger	NNP
46545	3722	3200	,	,	,
46545	3722	3201	207	207	CD
46545	3722	3202	Stock	Stock	NNP
46545	3722	3203	register	register	NN
46545	3722	3204	,	,	,
46545	3722	3205	208	208	CD
46545	3722	3206	Stock	Stock	NNP
46545	3722	3207	subscriptions	subscription	NNS
46545	3722	3208	,	,	,
46545	3722	3209	201	201	CD
46545	3722	3210	Stock	Stock	NNP
46545	3722	3211	transfer	transfer	NN
46545	3722	3212	book	book	NN
46545	3722	3213	,	,	,
46545	3722	3214	206	206	CD
46545	3722	3215	Stockholders	Stockholders	NNPS
46545	3722	3216	,	,	,
46545	3722	3217	197	197	CD
46545	3722	3218	definition	definition	NN
46545	3722	3219	of	of	IN
46545	3722	3220	,	,	,
46545	3722	3221	33	33	CD
46545	3722	3222	meetings	meeting	NNS
46545	3722	3223	of	of	IN
46545	3722	3224	,	,	,
46545	3722	3225	205	205	CD
46545	3722	3226	rights	right	NNS
46545	3722	3227	of	of	IN
46545	3722	3228	,	,	,
46545	3722	3229	203	203	CD
46545	3722	3230	Storage	storage	NN
46545	3722	3231	,	,	,
46545	3722	3232	definition	definition	NN
46545	3722	3233	of	of	IN
46545	3722	3234	,	,	,
46545	3722	3235	33	33	CD
46545	3722	3236	Surety	surety	NN
46545	3722	3237	,	,	,
46545	3722	3238	definition	definition	NN
46545	3722	3239	of	of	IN
46545	3722	3240	,	,	,
46545	3722	3241	33	33	CD
46545	3722	3242	Syndicate	syndicate	NN
46545	3722	3243	,	,	,
46545	3722	3244	definition	definition	NN
46545	3722	3245	of	of	IN
46545	3722	3246	,	,	,
46545	3722	3247	33	33	CD
46545	3722	3248	Surplus	surplus	NN
46545	3722	3249	subdivided	subdivide	VBD
46545	3722	3250	,	,	,
46545	3722	3251	223	223	CD
46545	3722	3252	T	t	NN
46545	3722	3253	Tare	tare	NN
46545	3722	3254	,	,	,
46545	3722	3255	definition	definition	NN
46545	3722	3256	,	,	,
46545	3722	3257	33	33	CD
46545	3722	3258	Tariff	tariff	NN
46545	3722	3259	,	,	,
46545	3722	3260	definition	definition	NN
46545	3722	3261	of	of	IN
46545	3722	3262	,	,	,
46545	3722	3263	33	33	CD
46545	3722	3264	Terms	term	NNS
46545	3722	3265	,	,	,
46545	3722	3266	definition	definition	NN
46545	3722	3267	of	of	IN
46545	3722	3268	,	,	,
46545	3722	3269	33	33	CD
46545	3722	3270	Theory	theory	NN
46545	3722	3271	of	of	IN
46545	3722	3272	accounts	account	NNS
46545	3722	3273	,	,	,
46545	3722	3274	11	11	CD
46545	3722	3275	-	-	SYM
46545	3722	3276	116	116	CD
46545	3722	3277	Three	three	CD
46545	3722	3278	-	-	HYPH
46545	3722	3279	column	column	NN
46545	3722	3280	journal	journal	NN
46545	3722	3281	,	,	,
46545	3722	3282	82	82	CD
46545	3722	3283	Tickler	Tickler	NNP
46545	3722	3284	,	,	,
46545	3722	3285	definition	definition	NN
46545	3722	3286	of	of	IN
46545	3722	3287	,	,	,
46545	3722	3288	34	34	CD
46545	3722	3289	Time	time	NN
46545	3722	3290	draft	draft	NN
46545	3722	3291	,	,	,
46545	3722	3292	definition	definition	NN
46545	3722	3293	of	of	IN
46545	3722	3294	,	,	,
46545	3722	3295	34	34	CD
46545	3722	3296	Trade	trade	NN
46545	3722	3297	discount	discount	NN
46545	3722	3298	,	,	,
46545	3722	3299	definition	definition	NN
46545	3722	3300	of	of	IN
46545	3722	3301	,	,	,
46545	3722	3302	34	34	CD
46545	3722	3303	Trade	trade	NN
46545	3722	3304	mark	mark	NN
46545	3722	3305	,	,	,
46545	3722	3306	definition	definition	NN
46545	3722	3307	of	of	IN
46545	3722	3308	,	,	,
46545	3722	3309	34	34	CD
46545	3722	3310	Trading	trading	NN
46545	3722	3311	account	account	NN
46545	3722	3312	,	,	,
46545	3722	3313	97	97	CD
46545	3722	3314	Transactions	transaction	NNS
46545	3722	3315	,	,	,
46545	3722	3316	46	46	CD
46545	3722	3317	ledger	ledger	NNP
46545	3722	3318	index	index	NN
46545	3722	3319	,	,	,
46545	3722	3320	47	47	CD
46545	3722	3321	posting	posting	NN
46545	3722	3322	,	,	,
46545	3722	3323	46	46	CD
46545	3722	3324	sample	sample	NN
46545	3722	3325	,	,	,
46545	3722	3326	47	47	CD
46545	3722	3327	,	,	,
46545	3722	3328	59	59	CD
46545	3722	3329	,	,	,
46545	3722	3330	72	72	CD
46545	3722	3331	,	,	,
46545	3722	3332	83	83	CD
46545	3722	3333	,	,	,
46545	3722	3334	101	101	CD
46545	3722	3335	,	,	,
46545	3722	3336	149	149	CD
46545	3722	3337	Treasury	Treasury	NNP
46545	3722	3338	stock	stock	NN
46545	3722	3339	,	,	,
46545	3722	3340	200	200	CD
46545	3722	3341	Trial	trial	NN
46545	3722	3342	balance	balance	NN
46545	3722	3343	,	,	,
46545	3722	3344	90	90	CD
46545	3722	3345	Turnover	turnover	NN
46545	3722	3346	,	,	,
46545	3722	3347	98	98	CD
46545	3722	3348	U	U	NNP
46545	3722	3349	Ultimo	Ultimo	NNP
46545	3722	3350	,	,	,
46545	3722	3351	definition	definition	NN
46545	3722	3352	of	of	IN
46545	3722	3353	,	,	,
46545	3722	3354	34	34	CD
46545	3722	3355	Unit	unit	NN
46545	3722	3356	system	system	NN
46545	3722	3357	of	of	IN
46545	3722	3358	voucher	voucher	NN
46545	3722	3359	account	account	NN
46545	3722	3360	,	,	,
46545	3722	3361	298	298	CD
46545	3722	3362	V	v	NN
46545	3722	3363	Valid	Valid	NNP
46545	3722	3364	,	,	,
46545	3722	3365	definition	definition	NN
46545	3722	3366	of	of	IN
46545	3722	3367	,	,	,
46545	3722	3368	34	34	CD
46545	3722	3369	Value	Value	NNP
46545	3722	3370	received	receive	VBN
46545	3722	3371	,	,	,
46545	3722	3372	definition	definition	NN
46545	3722	3373	of	of	IN
46545	3722	3374	,	,	,
46545	3722	3375	34	34	CD
46545	3722	3376	Void	void	JJ
46545	3722	3377	,	,	,
46545	3722	3378	definition	definition	NN
46545	3722	3379	of	of	IN
46545	3722	3380	,	,	,
46545	3722	3381	35	35	CD
46545	3722	3382	Voucher	voucher	NN
46545	3722	3383	checks	check	NNS
46545	3722	3384	,	,	,
46545	3722	3385	279	279	CD
46545	3722	3386	Voucher	Voucher	NNP
46545	3722	3387	file	file	NN
46545	3722	3388	,	,	,
46545	3722	3389	293	293	CD
46545	3722	3390	Voucher	voucher	RB
46545	3722	3391	register	register	VBP
46545	3722	3392	,	,	,
46545	3722	3393	284	284	CD
46545	3722	3394	Voucher	voucher	NN
46545	3722	3395	system	system	NN
46545	3722	3396	of	of	IN
46545	3722	3397	accounting	accounting	NN
46545	3722	3398	,	,	,
46545	3722	3399	273	273	CD
46545	3722	3400	-	-	SYM
46545	3722	3401	303	303	CD
46545	3722	3402	auditing	auditing	NN
46545	3722	3403	of	of	IN
46545	3722	3404	invoices	invoice	NNS
46545	3722	3405	,	,	,
46545	3722	3406	290	290	CD
46545	3722	3407	combined	combine	VBN
46545	3722	3408	purchase	purchase	NN
46545	3722	3409	ledger	ledger	NN
46545	3722	3410	and	and	CC
46545	3722	3411	invoice	invoice	NN
46545	3722	3412	file	file	NN
46545	3722	3413	,	,	,
46545	3722	3414	301	301	CD
46545	3722	3415	demonstration	demonstration	NN
46545	3722	3416	of	of	IN
46545	3722	3417	,	,	,
46545	3722	3418	293	293	CD
46545	3722	3419	executing	execute	VBG
46545	3722	3420	and	and	CC
46545	3722	3421	registering	register	VBG
46545	3722	3422	vouchers	voucher	NNS
46545	3722	3423	,	,	,
46545	3722	3424	290	290	CD
46545	3722	3425	filing	filing	NN
46545	3722	3426	audited	audit	VBD
46545	3722	3427	vouchers	voucher	NNS
46545	3722	3428	,	,	,
46545	3722	3429	290	290	CD
46545	3722	3430	filing	filing	NN
46545	3722	3431	paid	pay	VBN
46545	3722	3432	vouchers	voucher	NNS
46545	3722	3433	,	,	,
46545	3722	3434	291	291	CD
46545	3722	3435	indexing	indexing	NN
46545	3722	3436	vouchers	voucher	NNS
46545	3722	3437	,	,	,
46545	3722	3438	292	292	CD
46545	3722	3439	operation	operation	NN
46545	3722	3440	of	of	IN
46545	3722	3441	,	,	,
46545	3722	3442	289	289	CD
46545	3722	3443	paying	pay	VBG
46545	3722	3444	vouchers	voucher	NNS
46545	3722	3445	,	,	,
46545	3722	3446	291	291	CD
46545	3722	3447	unit	unit	NN
46545	3722	3448	system	system	NN
46545	3722	3449	of	of	IN
46545	3722	3450	,	,	,
46545	3722	3451	298	298	CD
46545	3722	3452	voucher	voucher	NN
46545	3722	3453	file	file	NN
46545	3722	3454	,	,	,
46545	3722	3455	293	293	CD
46545	3722	3456	Vouchers	voucher	NNS
46545	3722	3457	definition	definition	NN
46545	3722	3458	,	,	,
46545	3722	3459	35	35	CD
46545	3722	3460	,	,	,
46545	3722	3461	273	273	CD
46545	3722	3462	filing	filing	NN
46545	3722	3463	,	,	,
46545	3722	3464	290	290	CD
46545	3722	3465	forms	form	NNS
46545	3722	3466	of	of	IN
46545	3722	3467	,	,	,
46545	3722	3468	277	277	CD
46545	3722	3469	indexing	indexing	NN
46545	3722	3470	,	,	,
46545	3722	3471	292	292	CD
46545	3722	3472	paying	pay	VBG
46545	3722	3473	,	,	,
46545	3722	3474	291	291	CD
46545	3722	3475	use	use	NN
46545	3722	3476	of	of	IN
46545	3722	3477	,	,	,
46545	3722	3478	274	274	CD
46545	3722	3479	W	W	NNP
46545	3722	3480	Warehouse	Warehouse	NNP
46545	3722	3481	,	,	,
46545	3722	3482	definition	definition	NN
46545	3722	3483	of	of	IN
46545	3722	3484	,	,	,
46545	3722	3485	35	35	CD
46545	3722	3486	Warehouse	Warehouse	NNP
46545	3722	3487	receipt	receipt	NN
46545	3722	3488	,	,	,
46545	3722	3489	definition	definition	NN
46545	3722	3490	of	of	IN
46545	3722	3491	,	,	,
46545	3722	3492	35	35	CD
46545	3722	3493	Warranty	Warranty	NNP
46545	3722	3494	,	,	,
46545	3722	3495	definition	definition	NN
46545	3722	3496	of	of	IN
46545	3722	3497	,	,	,
46545	3722	3498	35	35	CD
46545	3722	3499	Watered	water	VBN
46545	3722	3500	stock	stock	NN
46545	3722	3501	,	,	,
46545	3722	3502	201	201	CD
46545	3722	3503	Way	way	NN
46545	3722	3504	bill	bill	NN
46545	3722	3505	,	,	,
46545	3722	3506	definition	definition	NN
46545	3722	3507	of	of	IN
46545	3722	3508	,	,	,
46545	3722	3509	35	35	CD
46545	3722	3510	Wholesale	Wholesale	NNP
46545	3722	3511	,	,	,
46545	3722	3512	definition	definition	NN
46545	3722	3513	of	of	IN
46545	3722	3514	,	,	,
46545	3722	3515	35	35	CD
46545	3722	3516	Working	working	NN
46545	3722	3517	capital	capital	NN
46545	3722	3518	,	,	,
46545	3722	3519	definition	definition	NN
46545	3722	3520	of	of	IN
46545	3722	3521	,	,	,
46545	3722	3522	35	35	CD
46545	3722	3523	TRANSCRIBER	transcriber	NN
46545	3722	3524	'S	be	VBZ
46545	3722	3525	NOTE	note	NN
46545	3722	3526	-Obvious	-obvious	NN
46545	3722	3527	print	print	NN
46545	3722	3528	and	and	CC
46545	3722	3529	punctuation	punctuation	NN
46545	3722	3530	errors	error	NNS
46545	3722	3531	were	be	VBD
46545	3722	3532	corrected	correct	VBN
46545	3722	3533	.	.	.