93 Maintenance Horses and Wagons
94 Maintenance Motor Trucks
M Depreciation Adjustment
95 Buildings
96 Machinery
97 Tools and Fixtures
98 Bad Debts
25. Chart Explained. The following explanations will give the student a working knowledge of the operation of these accounts. Accounts, 1 to 33, inclusive, comprising assets and liabilities, are omitted, as no instructions will be required for keeping these accounts. All accounts are referred to by number.
34. Purchases—Leather. Charged with all purchases of leather for use in harness department. Credited with all leather transferred to other departments.
35. Purchases—Hardware. Charged with all purchases of hardware for use in harness department. Credited with all hardware transferred to other departments,