Common-Sense Method of Double-Entry Bookkeeping

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. Exercise I. From the following Waste Book entries make separate accounts for Richards, Grover, and Prior, balance each, and state clearly whether the customer owes me, or I owe him anything.

At the beginning ...