n part, and still
wasting, his trade being for want of stock much fallen off, and his
family expense and house-rent great; so he draws up the general articles
thus:--

STOCK DEBTOR

To cash of my father (being my stock) to begin with in
trade L800 0 0
To Cash of my father-in-law, being my wife's portion 600 0 0
To household-goods, plate, &c. of both 100 0 0
To profits in trade for ten years, as by the yearly balance
in the journal appears 2469 10 0
To debts abroad esteemed good, as by the ledger appears 1357 8 0
To goods in the warehouse at the prime cost 672 12 0
Plate and some small jewels of my wife's left, and old
household-goods altogether 103 0 0
------------
L6102 10 0
Estate deficient to balance 1006 2 0
------------
L7108 12 0
STOCK CREDITOR

By losses by bad debts in trade, in the year 1715 L 50 0 0
By do. 1716 66 10 0
By do. 1717 234 15 0
By do. 1718 43 0 0
By do. 1719 25 0 0
By do. by the South Sea stock, 1720 1280 0 0
By do. in trade, 1721 42 0 0
By do. 1722 106 0 0
By do. 1723 302 0 0
By do. 1724 86 15 0
By house-keeping and expenses, taxes included, as by the
cash-book appears, for ten years 1836 12 0
By house-rents at L50 per annum 500 0 0
By credits now owing to sundry persons, as by the ledger
appears 2536 0 0
---------------