55.   DESCRIPTION—enter   the   words “ESCAMBIA  SHERIFF’S  RANCH”  to  show that  a  donation  was  made  to  that  organization. 56.  CHECK  NO.—enter  the  check  number that was issued to the Escambia Boys and Girls Sheriff’s   Ranch   for   this   donation.   The   check number for this transaction is 526. 57.   P.O.   NO.—enter   the   Purchase   Order number  that  was  used  for  this  transaction.  The Purchase  Order  number  is  P-83. 58.   ROMAN   CATHOLIC   ACCOUNT BALANCE—since  the  Roman  Cathoiic  account balance   was   not   affected   by   this   transaction, simply  bring  the  previous  balance  ( ||content|| ,283.69) forward to the next line. 5 9 .    P R O T E S T A N T    A C C O U N T    E X- PEND.—enter  the  total  amount  of  the  donation to  the  Escambia  Boys  and  Girls  Sheriff’s  Ranch from  the  checkbook  and  the  Purchase  Order. The amount is 0. 60.   PROTESTANT   ACCOUNT   BAL- ANCE—subtract  the  0  from  the  previous balance    ( ||content|| ,542.91). The   new   balance   is ||content|| ,442,91. 61.   COMPOSITE   BALANCE—add   the ROMAN  CATHOLIC  ACCOUNT  BALANCE ( ||content|| ,283.69) and the PROTESTANT AC- COUNT     BALANCE     ( ||content|| ,442.91).     The     new balance  is  ,726.60. AUGUST 17, 1980 Sunday services were conducted on this date. The  collections  were  turned  over  to  the  chapel fund  administrator  after  being  counted  and verified  by  the  Roman  Catholic  and  Protestant account  custodians. Roman Catholic Service The   collection   was   counted   by   two   adults and   certified   by   the   Roman   Catholic   account custodian.   The   collection   consisted   of   the monies illustrated in figure II-4-38. Protestant Service The   collection   was   counted   by   two   adults and  certified  by  the  Protestant  account  custo- dian.  The  collection  consisted  of  the  monies illustrated in figure II-4-39. Receipts  and  Expenditures  Record The   steps   required   to   bring   the   Roman Catholic and Protestant accounts up to date are illustrated  in  figure  II-4-40.  A  brief  explanation follows: 62.  DATE—enter  8/17  for  August  17,  1980. 63.   DESCRIPTION—enter   the   words “SUNDAY   COLLECTIONS”   to   show   the source  of  these  receipts. 64.   ROMAN   CATHOLIC   ACCOUNT RECEIPTS—enter  the  total  amount  of  the  col- lection  from  the  Chapel  Fund  Receipt  Voucher which was 5.10. 65.   ROMAN   CATHOLIC   ACCOUNT BALANCE—add   the   5.10   to   the   previous balance     ( ||content|| ,283.69).     The     new     balance     is ||content|| ,608.79. 6 6 .    P R O T E S T A N T    A C C O U N T    R E- CEIPTS—enter  the  total  amount  of  the  collec- tion  from  the  Chapel  Fund  Receipt  Voucher which was 2.46. 67.   PROTESTANT   ACCOUNT   BAL- ANCE—add the 2.46 to the previous balance ( ||content|| ,442.91).  The  new  balance  is   ||content|| ,745.37. 6 8 .    C O M P O S I T B A L A N C E — a d d    t he ROMAN  CATHOLIC  ACCOUNT  BALANCE ( ||content|| ,608.79)   and   the   PROTESTANT   AC- COUNT   BALANCE   ( ||content|| ,745.37).   The   new balance  is  ,354.16. AUGUST 20, 1980 The   Roman   Catholic   advisory   committee held a meeting last night concerning the damage that  St.  Leo’s  Orphanage  sustained  in  a  recent fire. The committee voted to make a donation of 0 to this orphanage. Purchase Order (Part 3) The   Roman   Catholic   account   custodian issued   Purchase   Order   number   c-77   to   docu- ment this donation. Figure II-4-41 illustrates this transaction. Checking Account Figure II-4-42 shows the check issued to St. Leo’s   Orphanage. 4-37