57. Salaries—Superintendents and Factory Clerks. Charged with salaries of general superintendent, superintendent's clerk and all clerks employed exclusively in the factory, as time keepers and clerks.
58. Wages—Engineers and Miscellaneous. Charged with wages of engineer and assistants, wages of shipping clerk and assistants, wages of receiving and stock clerks, wages of all general laborers whose time is not chargeable to a specific department.
59. General Factory Expense. Charged with all miscellaneous items of factory expense not provided for in other accounts.
60. Repairs and Maintenance—Buildings. Charged with all material and labor consumed in the repairs and maintenance of buildings.
61. Repairs and Maintenance—Machinery. Charged with same items as No. 60, as applied to machinery.
62. Repairs and Maintenance—Tools. Same as No. 61, applied to tools.
Accounts 55 to 62, inclusive, are closed into a manufacturing expense adjustment account, monthly. This account is credited with expense charged to each departmental manufacturing account, the distribution being made on a percentage basis.
63. Sales—Harness Department. Credited with the amount of all sales in the harness department.
64. Returns and Allowances. Charged with all returns and allowances on account of harness sales, except cash discount.