The  next  thing  that  the  chapel  fund  admin- istrator must do is to total all the figures for the month   on   hte   Receipts   and   Expenditures Record.  This  is  where  RPC  Smithers  must  check his  work  throughly  so  he  can  start  off  the next   month’s   records   without   difficulty.   Refer to   figure   II-4-61   for   an   explaination   of   the following    entries: 109.   DATE—enter   8/31   for   August   31, 1980. 110.  DESCRIPTION—enter  the  word “TOTAL”  to  show  that  the  figures  for  the month   of   August   are   being   checked   by   the chapel  fund  administrator. 111.   ROMAN   CATHOLIC   ACCOUNT RECEIPTS—add all the receipts for the month. This total is ||content|| ,372.01. 112. ROMAN CATHOLIC ACCOUNT EXPEND.-–add  all  the  expenditures  for  the month.  This  total  is  3.92. 113. ROMAN CATHOLIC ACCOUNT BALANCE—add  all  the  total  receipts  for  the month  ( ||content|| .372.01)  to  the  beginning  balance  of August  1,  1980  ( ||content|| ,052.08).  The  total  of  these two amounts is ,424.29. Subtract the total ex- penditures   for   the   month   (3.92)   from   the .424.29.  The  difference  of  these  two  amounts is   ||content|| ,880.37. This  figure  should  equal  the ROMAN   CATHOLIC   ACCOUNT   BALANCE of the last entry of the month in which petty cash was  replenished.  The  following  arithmetic  func- tions summarize this procedure: 114. PROTESTANT ACCOUNT RE- CEIPTS—add  all  the  receipts  for  the  month. This total is ||content|| ,416.19. 115.   PROTESATANT   ACCOUNT   EX- PEND—add   al   the   expenditures   for   the month.  This  total  is  6.97. 116.  PROTESTAANT  ACCOUNT  BAL- ANCE-–add   the   total   receipts   for   the   month ( ||content|| ,416.19)  to  the  beginning  balance  of  August 1,  1980  ( ||content|| ,214.96).  The  total  of  these  two amounts  is  (,631.15).  Subtract  the  total expenditures  for  the  month  (6.97)  from  the ,631.15.  The  difference  between  these  two amounts  is  ,254.18.  This  figure  should  equal the  PROTESTANT  ACCOUNT  BALANCE  of the last entry of the month in which petty cash was  replenished.  The  following  arithmetic  func- tions summarize this procedure: 117.   COMPOSITE   BALANCE—add   the ROMAN   CATHOLIC   ACCOUNT   BALANCE ( ||content|| ,880.37)   and   the   PROTESTANT   AC- COUNT  BALANCE  (,254.18).  The  total  is .134.55.  This  figure  should  equal  the  COM- POSITE  BALANCE  of  the  last  entry  of  the month   in   which   petty   cash   was   replenished. CHECK  THE  WORK  AGAIN  TO  BE  SURE  IT IS   ACCURATE! One final entry is needed in the Receipts and Expenditures  Record  to  close  out  the  books  for August.  Refer  to  figure  II-4-62  for  an  explana- tion  of  the  following  entries: 118.    DATE—enter    8/31    for    August    31, 1980. 119.   DESCRIPTION—enter   the   words “BALANCE  FORWARD”  to  show  that  certain figures  are  being  carried  forward  to  the  next month. 120. ROMAN CATHOLIC ACCOUNT BALANCE—simply   bring   the    ||content|| .880.37   for- ward from the previous line. 121.   PROTESTANT   ACCOUNT   BAL- ANCE—-simply   bring   the   ,254.18   forward from the previous line. 4-50