Interest 7 per cent on cost of cow $ 4.55 4 tons of Hay, av. $20 80.00 500 lbs Oats in straw 4.25 960 lbs. Wheat Bran, @ $1.20 11.52 350 lbs. Corn-Meal @ $1.10 3.85 4 bus. Oats @ 55c. 2.20 ------ Expended $106.37 Less 400 lbs. Hay on hand 3.00 ------ Year’s expense 103.37 ======