8819. The only other book you keep is the ledger?-Yes, and the goods account book-a book for the goods and the expenses on the fish-curing.
8820. How do you keep your goods account book?-I enter every invoice as it comes from Lerwick, and against them I enter my returns.
8821. All your sales of goods are entered under the names of the parties to whom they are sold?-Yes.
8822. And that is the only entry of sales you make?-Yes. We don't enter what we get ready money for.
8823. You do not keep a waste day-book?-No.
8824. How do you balance the accounts with your fishermen?- The ledger will show.
8825. Is that done by you, or by some one from, Lerwick?- Always by some one from Lerwick.
8826. How long does it generally take to get all your fishermen settled with?-Not long; I think about three days.
8827. Some one comes from Lerwick, and the fishermen come to the office and are settled with in his presence and in yours?-Yes.
8828. Are the accounts read over to the men, or do they generally have a pass-book?-They are generally read over. Some carry a pass-book, and some do not.