EXPENDED
Stock, buildings, and fences $785
Miscellaneous expenses, labour, etc. 286
Feed 815
Cash on hand 716
———
Total $2,602
RECEIVED
Original investment $400
Sale of puppies 990
Board of dogs 1,212
———
Total $2,602

The balance of seven hundred and sixteen dollars does not represent a bad profit in less than three years made from an investment of four hundred dollars, and while the young farmers feel that perhaps in other lines of work such increase might have been more quickly and easily acquired, they feel that perhaps in no other field could they have received such high dividends of health, happiness, and independence. The work is hard but enjoyable, while its widening scope and success bring true satisfaction. Sylvan Farm now receives dogs from, and sends dogs to, all parts of the United States, and the "farm family" of high-bred animals from time to time receives judicious addition. Some famous canines have been raised, welcomed, and boarded, and one young puppy, born on the place, recently sold for one thousand dollars.

V
WORK AND PLAY WITH TRAINED ANIMALS

DAIRY COWS

If the boys and girls of the farms are looking about for a big thing to do, the very best place for them to look is at their father's herd of cows. Even if it isn't a strictly dairy herd it is kept partly for dairy purposes. Every cow demands stabling, pasture, feed, and attention. She is supposed to give value received for all this. But how many cow owners know which cows pay their board with a bonus, which barely keep even, and which are eating their heads off? The margin of profit when feed is high is too small to risk feeding an unproductive animal.

If your father has not been in the habit of keeping accounts with his cows, you can make him open his eyes. You do not need ledgers and daybooks for your simple statement of facts. Bring every animal face to face with her record. On one side of the account put the cost of what you give each cow. On the other side what she gives in return. You will have a page like this:

Roberta Grade Holstein 5 years

DEBIT
To feed (at prices you would have to pay if youbought it) $
To stabling, estimate $
To care (so much an hour) $
CREDIT
To milk, so many qts. at so much $
To calf $
To compost $