B.—l FPT. IV!.

DEPARTMENT OF AGRICULTURE —continued. WAIMAUNGA EXPERIMENTAL FARM. Working Account foe the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ a. d. To Stock, lat April, 1923 — By Sales .. .. .. .. .. 847 18 5 Live-stock .. .. 818 12 0 Stock, 31st March, 1924 — Farm crops and ftores .. 458 8 5 Live-stock .. .. .. 324 19 0 1,277 0 5 Farm crops and stores .. .. 476 12 8 Wages and salaries . . , . 306 15 2 801 11 8 Purchases, maintenance, &c. . . 444 17 1 Profit and Loss Account .. .. .. 379 2 7 £2,028 12 8 £2,028 12 8 Note.—£so charged for services of Fields Instructor. Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. £ s. d. To Working Account .. .. 379 2 7 By Balance .. .. .. .. .. 663 15 9 DepreciationPermanent improvements 28 18 10 Implements and tools .. 45 19 5 74 18 3 Written off reserve .. .. 0 7 8 Interest .. . . .. 209 7 3 £663 15 9 £663 15 9 ASHBURTON EXPERIMENTAL FARM. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Sales of produce .. • • .. 776 7 6 Live-stock .. .. 23 0 0 Rent of residence .. .. • • 20 0 0 Farm-crops and stores .. 320 10 0 Stock, 31st March, 1924 — 343 10 0 Live-stock .. .. .. 20 10 0 Salaries and wages . . 432 15 7 Farm crops and stores .. .. 302 15 6 Rent . . .. . . .. 253 5 1 323 5 6 Purchases, repairs, &c. . . . . 402 6 7 Profit and Loss Account .. . . .. 312 4 3 £1,431 17 3 £1,431 17 3 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. To Working Account .. .. 312 4 3 By Balance .. .. .. .. .. .. 413 12 6 Depreciation— Permanent improvements .. 12 11 6 Implements and tools .. 40 5 6 52 17 0 Interest .. .. .. 48 11 3 £413 12 6 £413 12 6 MAMAKU EXPERIMENTAL FARM. Working Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. To Stock, Ist April, 1923 — By Sales of live-stock and produce .. .. .. 819 1 6 Live-stock .. .. 999 15 0 Rent .. .. .. . . .. 38 15 0 Farm crops and stores .. 102 0 0 Stock, 31st March, 1924 — 1,101 15 0 Live-stock .. .. .. .. 596 0 0 Purchases (live-stock) .. . . 227 0 0 Farm crops and stores .. . . 125 3 3 Salary and wages .. .. .. 528 10 0 721 3 3 Maintenance, freight, &c. . . .. 172 15 8 Profit and Loss Account .. . . . . 451 0 11 £2,030 0 8 £2,030 0 8 Profit and Loss Account for the Year ended 31st March, 1924. Dr. £ s. d. £ s. d. Cr. £ s. d" To Working Account .. .. .. 451 011 By Balance .. .. .. .. .. .. 948 13 2 Depreciation— Permanent improvements . . 194 10 1 Furniture, fittings, and fixtures 0 6 9 Implements and tools .. 31 11 0 226 7 10 Interest .. .. . . . . 271 4 5 £948 13 2 £948 13 2

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