The remaining 1,937 all suffered from some defect, great or small, which was capable of improvement.

(7)

(Country Gentleman)

SIMPLE ACCOUNTS FOR FARM BUSINESS

BY MORTON O. COOPER

Is your farm making money or losing it? What department is showing a profit? What one is piling up a loss? Do you know? Not one farmer in ten does know and it is all because not one in ten has any accounts apart from his bankbook so he can tell at the end of the year whether he has kept the farm or the farm has kept him.

(8)

(The Outlook)

AN ENFORCED VACATION

BY A CITY DWELLER