Accounting: Texts And Cases (edn 13)

By David Hawkins,kenneth A.
Merchant,rober 13th Edition Kenneth A.
Merchant
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 Coop for Sitting Hens

Each Hen Has a Compartment, with Plenty of Space for Exercising

When several hens are to hatch out settings at the same time,
considerable space can be saved and much convenience afforded
by making a coop as shown in the illustration. It consists of an outer
frame of boards, 1 ft. wide and 6 ft. long, or as long as desired for
the runway. The frame is divided into compartments by boards
extending from end to end, each compartment being for one hen.
The frame is placed on level ground and staked in place. At opposite
ends of each compartment is a hinged cover. The intervening space
is covered with wire netting, with shelter boards placed loosely over
it. Under one of the hinged covers the nest should be placed on the
ground, and at the opposite end food and water are provided. Each
hen has plenty of space to exercise in, and must at least get up for
food and water. The individual covers permit separate examination of
the eggs, or feeding of the hens.—F. W. Buerstatte, Pullman, Wash.
 Smoking of Lamp Overcome by Increasing Draft
While sitting in a room around a lamp, a group of workmen
discussed the probable causes for the smoking of an oil lamp. By
way of experiment, holes were punched in the perforated part of the
burner, increasing the draft through the glass chimney. It was then
possible to turn the light up much higher, without the usual deposit of
smoke. As a result of this, several other troublesome lamps were
soon remedied.—J. E. McCormack, Haliburton, Ontario, Can.
 Pencil Sharpener Made of Wafer Razor Blade

This tool combines a knife and a file in one handle, of wood, 7 in.
long. The knife is a single-edged safety-razor blade, clamped to the
handle by two round-head screws. A space, ¹⁄₈ in. deep, under the
blade is allowed for chips, and a piece of a fine file is recessed into
the other end of the handle. To use this sharpener, hold it as a
pocketknife is ordinarily held in whittling. The blade will keep its edge
for a considerable time.—Ralph W. Hills, Madison, Wisconsin.
Device for Sharpening Fiber Phonograph Needles

By Using This Needle-Sharpening Device the Life of Records is Prolonged

A practical sharpener for fiber phonograph needles may be made

as follows: A lever handle, A, is cut from heavy sheet metal. A
safety-razor blade, B, is bolted to it, and the metal flap bent over as
indicated. A block, C, is cut so that the upper face makes an angle of
30° with the base, is faced with a metal strip, E. A triangular groove
is cut or filed for the needle G. The lever is hinged, as shown, by
means of a screw. A base, D, may be added. To operate the
sharpener, place a needle in the groove so that a very small portion
of the playing end extends past the face of E, and shear off the end.
—C. M. Hall, St. Louis, Missouri.
 Canoe or Boat Stored in Pulley Slings

The Canoe is Stored in the Garage, and Conveniently Hoisted into the Gable

A canoe, or small boat, which is taken from the water when not in
use, suffers damage if it is left unprotected in the open. A practical
method of storing it so that it can be taken out quickly is to suspend it
from the roof structure of a small shed, or a garage, by means of
slings. The latter are made of double thicknesses of strong canvas,
and are provided with rings where they join to the lower pulleys of
the hoisting rope and tackle. The cushions, paddles, etc., may be left
in the canoe.—Robert W. Jamison, Mitchell, S. D.
 Clod Rake Protects Corn in Cultivating

Small corn is often injured by lumps of dirt being thrown on it when

cultivating. If these are not removed the corn may grow to one side
or may lie flat on the ground. In order that I need not get off the
cultivator to remove such lumps, I made a rake out of an old fork.
The tines were heated and bent, as shown. An iron rod may be used
for the handle, but the wooden one is light and easy to hold.
 Curious Support for Call Bell

Two highly polished horns fitted into a polished wooden base and
banded with silver form the support for a call bell shown in the
illustration. A tapper, which rests beside the stand, was made of a
deer hoof.—James M. Kane, Doylestown, Pa.
 Ordinary Pen Converted into Fountain Pen

An ordinary penholder and pen point may be easily converted into

a fountain pen, with the aid of a brass paper clip of the kind shown.
The cap is pried off and the prongs straightened. One of the prongs
is cut to suitable length, and the end bent as indicated. It is then
inserted in the penholder, and adjusted to ¹⁄₈ in. from the end of the
pen point. The ink is placed between the bent clip and pen point,
from where it feeds evenly as needed. This kink is helpful when
using the heavier drawing inks, as well as with writing inks.—R. L.
Templin, Champaign, Ill.
 Screwdriver Made from Buttonhook

Losing a sewing-machine screwdriver, I easily made another by

cutting off the hook end of a buttonhook with a chisel. The cut end
was placed upon a piece of iron and, with a hammer, formed into a
screwdriver in a few minutes. The rounded top of the buttonhook
makes it convenient to handle or hang up.—E. M Bierwagen, South
Bend, Ind.
Guarding a Camp Chest against Theft
 Unless a camp chest is secured to the ground so that it is difficult
for marauders to carry it away it cannot be left at unguarded camps
without some danger of theft. By fitting the chest, A over stakes, B
set into the ground with crosspieces, D a secure fastening is
provided. Cleats, C, with holes for lag screws, are fitted into the
bottom of the chest, making it easy to remove the fastening when
desired. The cleats are kept in the bottom of the chest when not in
use.—K. A. Thompson, Lexington, Va.

¶By carefully piercing the small end of an eggshell with a large

needle, a funnel for filling very small bottles is provided.
 A Toy Horse That Walks
This toy, amusing for the youngsters, and their elders as well, will
repay one for the making of it. Use a cigar box for the carriage,
making it about 10 in. high, and shape it in the design shown. Nail a
piece of wood, ¹⁄₈ by 2 by 4 in. wide, on each side of the carriage,
and drill ¹⁄₈-in. holes in them for the axle. For the horse, take a piece
of wood, ¹⁄₂ by 4 by 6 in. long, and draw an outline of the head, neck,
and body. Cut this out and drill ¹⁄₈-in. holes where the legs are
attached.

The Toy is Pushed by Means of the Handle, Causing the Horse to Walk

Cut the legs as shown, about 3¹⁄₂ in. long. Attach them with small
bolts, or rivets, allowing space to move freely. The wheels are made
of pine, ¹⁄₂ in. thick and 3 in. in diameter. The axle is made of ³⁄₁₆-in.
wire bent to the shape indicated, ¹⁄₂ in. at each offset. Fit the wheels
on the axle tightly, so as not to turn on it, the axle turning in the
pieces nailed to the sides of the carriage. The horse is attached to
the top of the carriage by a strip of wood. A 3-ft. wooden handle is
attached to the back of carriage to guide it. Wires are attached to the
legs, connecting with the offsets in the axle.—Charles Claude
Wagner, Los Angeles, Calif.
 Safeguarding Contents of Unsealed Envelopes
The gummed flaps on envelopes for first-class mail are generally
short, and for sending photographs or second-class matter these
short flaps do not stay tucked in. The solution is to lengthen the flap,
by pasting on a sheet of paper, using the gum thereon.—G. N.
Neary, New York, N. Y.
 Revolving Outdoor Lunch Table

The Persons Seated around the Table Help Themselves to the Food
Conveniently by Turning the Central Top
 Picnic parties on one of the Maine lakes make much use of a large
table, having a revolving top, so that the lunch may be placed on the
center portion and the persons seated around the board may help
themselves handily. The stationary top is supported on several cross
braces of 2 by 4 in. stuff, and the revolving top, pivoted at the center,
is carried on wooden roller bearings, fixed near its circumference.
The lower portion of the table is in the form of cupboards which are
padlocked, providing storage space for equipment left for the use of
picnickers. The table is set under a pergola, which provides shade.
Benches, curved to fit the table, may be used conveniently with it. A
small table of this type is practical as a children’s play table,
providing convenient storage space for toys and other articles.—E.
E. Dickson, Holyoke, Mass.

¶When, in papering a bathroom with the same tiled paper on sides

and ceiling, the paper does not match in the ceiling corners, place a
strip of quarter-round there, and color it to suit the paper.