Interest at 7 per cent. on cost of cow $4.55 Hay from last year 3.00 2½ tons Timothy Hay @ $18 45.00 Pasturage and driving 24.00 750 lbs. Wheat Bran @ $1.10 8.25 450 lbs. Corn-Meal @ $1 4.50 100 lbs. Cotton-seed Meal 2.00 ------ Expended $91.30 Less hay on hand 2.00 ------ Year’s expense $89.30