| Resources |
| Cash on hand | | $ | 2,462.50 |
| Merchandise per inventory | | 1,147.20 |
| Due me from Roger Bros. | 219.40 |
| Liabilities |
| C. B. Whitney, Grand Rapids | | $ | 126.90 |
| My net investment | | 3,702.20 |
| —Nov. 1— |
| Bought from Grand Rapids Gro. Co., Grand Rapids, Mich. |
| On account |
| 10 cwt. sugar | $4.85 | $ | 48.50 |
| 10 bbls. flour | 5.25 | | 52.50 |
| 150 " salt | 1.10 | 165.00 |
| 2 " molasses 48 |
| 50,98 gals. | .30 | 29.40 | $295.40 |
| —1— |
| Paid Geo. Baker |
| For 1 month's rent | Cash | 40.00 |
| —2— |
| Sold to Geo. Wiggins, 110 Ottawa St. |
| On account |
| 1 box B. B. soap | 3.75 |
| 1 case X. X. corn | 1.60 |
| 100# soda biscuit | 4.25 | | 9.60 |
| —3— |
| Sold to Smith & Nixon, 262 Western Av. |
| On account |
| 2 bbl. flour | 6.15 | | 12.30 |
| 2 cwt. sugar | 5.15 | 10.30 |
| 1 bbl. molasses, 48 gal. | .35 | 16.80 | 39.40 |
| —5— |
| Bought from William Bratton, 48 Jefferson Av., Detroit |
| On account |
| 10 sacks Java coffee, 1,000# | .25 | | 250.00 |
| —6— |
| Sent to C. B. Whitney, Grand Rapids |
| Draft to balance account | | 126.90 |
| —7— |
| Sold to H. A. Brainerd, 961 Lake Av. |
| On account |
| 2 bbls. salt | 1.35 | | 2.70 |
| 10# baking powder | .42 | 4.20 | 6.90 |
| —8— |
| Charge Grand Rapids Gro. Co. |
| 1 bbl. flour received in bad order | | 5.25 |
| —9— |
| Sold to Bryan Bros., Lakeside |
| On account |
| 2 bbls. salt | 1.35 | | 2.70 |
| 20# raisins | .08 | 1.60 | 4.30 |
| —10— |
| Bought from H. A. Edwin, Chicago |
| On account |
| 20 bbls. pork | 10.30 | | 206.00 |
| —12— |
| Sold for cash |
| 3 bbl. pork | 11.35 | | 34.05 |
| —13— |
| Sold to R. C. Ellison, 10 Jefferson Av. |
| On account |
| 2 bbl. pork | 11.40 | | 22.80 |
| 5 bu. beans | 2.10 | 10.50 | 33.30 |
| —14— |
| Received from Geo. Wiggins |
| Cash to balance | | 9.60 |
| —15— |
| Sent to Grand Rapids Gro. Co. |
| Draft to balance | | 290.15 |
| —16— |
| Sold for cash |
| 1 box soap | | 3.75 |
| —17— |
| Received from Smith & Nixon |
| Cash on account | | 25.00 |
