44.   PROTESTANT   ACCOUNT   BAL- ANCE—subtract   the      from   the   previous balance     ( ||content|| ,605.91).     The     new     balance     is ||content|| ,542.91. 45.   COMPOSITE   BALANCE—add   the ROMAN  CATHOLIC  ACCOUNT  BALANCE ( $ 1 , 4 8 3 . 6 9 )    a n d    t h e    P R O T E S T A NT ACCOUNT   BALANCE   ( ||content|| ,542.91).   The   new balance  is  ,026.60. AUGUST 15, 1980 Today  was  a  Holy  Day  of  Obligation  for Roman  Catholics.  A  service  was  conducted  at 1200 in the NETPDC chapel. However, a collec- tion  was  not  taken  at  the  service;  therefore,  no entry  is  required  in  the  Receipts  and  Expend- itures  Record. During  the  monthly  meeting  of  the  Roman Catholic  advisory  committee  on  August  11,  it was  decided  that  a  donation  in  the  amount  of 0 would be made to the local chapter of the Little  Sisters  of  the  Poor. Purchase Order (Part 3) The   Roman   Catholic   account   custodian issued  Purchase  Order  number  C-76  to  docu- ment   this   donation.   Figure   II-4-32   shows   an illustration  of  this  transaction. Checking  Account Figure II-4-33 shows the check issued to the Little  Sisters  of  the  Poor. Receipts  and  Expenditures  Record The   steps   required   to   bring   the   Roman Catholic  account  up  to  date  are  illustrated  in figure  II-4-34.  A  brief  explanation  follows: 46.  DATE—enter  8/1  5  for  August  15,  1980. 47.   DESCRIPTION—enter   the   words “LITTLE   SISTERS   OF   THE   POOR”   to   show that a donation was made to that group. 48.  CHECK  NO.—enter  the  check  number that was issued to the Little Sisters of the Poor for  this  donation.  The  check  number  for  this transaction is 525. 49.   P.O.   NO.—enter   the   Purchase   Order number  that  was  used  for  this  transaction.  The Purchase  Order  number  is  C-76. 50.   ROMAN   CATHOLIC   ACCOUNT   EX- PEND.—enter  the  total  amount  of  the  donation to  the  Little  Sisters  of  the  Poor  from  the checkbook  and  Purchase  Order.  The  amount  is 0. 51.   ROMAN   CATHOLIC   ACCOUNT BALANCE—Subtract   the   0   from   the previous balance ( ||content|| ,483.69). The new balance is ||content|| ,283.69. 52.   PROTESTANT   ACCOUNT   BAL- ANCE—since   the   Protestant   account   was   not affected  by  this  transaction,  simply  bring  the previous balance ( ||content|| ,542.91) forward to the next line. 53.   COMPOSITE   BALANCE—add   the ROMAN  CATHOLIC  ACCOUNT  BALANCE ( ||content|| ,283.69) and the PROTESTANT AC- COUNT     BALANCE     ( ||content|| ,542.91).     The     new balance  is  ,826.60. AUGUST 16, 1980 During  the  monthly  meeting  of  the  Protes- tant   advisory   council   on   August   11,   it   was decided  that  a  donation  in  the  amount  of  0 would  be  made  to  the  Escambia  Boys  and  Girls Sheriff’s   Ranch. Purchase Order (Part 3) The   Protestant   account   custodian   issued Purchase  Order  number  P-83  to  document  this donation. Figure II-4-35 shows an illustration of this transaction. Checking  Account Figure II-4-36 shows the check issued to the Escambia  Boys  and  Girls  Sheriff’s  Ranch. Receipts  and  Expenditures  Record The  steps  required  to  bring  the  Protestant account  up  to  date  are  illustrated  in  figure II-4-37.  A  brief  explanation  follows: 54.  DATE—enter  8/16  for  August  16,  1980, 4-34