26. Name the books used by a produce shipper, and explain how each is used.
27. What is a shipment ledger account, and how is it made up? What is a profit and loss on shipments account?
28. In what way does the journal used by a shipper differ from the one used by the average merchant?
29. How is the trading account of a shipper made up?
30. Prepare trading and profit and loss accounts called for in Art. 48.
31. Name and describe the uses of the books used by a commission merchant.
32. Prepare trading and profit and loss accounts, and balance sheet called for in Art. 57.
33. What is a storage business, and for what purpose is it conducted?
34. What is a warehouse receipt, and what does it represent?
35. Explain what is meant by simple storage, and average storage.