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$2,000.00 Second year. Interest on investment $200.00 Depreciation on tools, buildings, and animals (20 per cent of cost) 150.00 350.00 Third year. Interest on investment $200.00 Depreciation as above 150.00 350.00 Fourth year. Interest on investment $200.00 Depreciation as above 150.00 Building of drying house and sweat boxes, capacity 20,000 kilos 450.00 $800.00 Total capital investment 3,500.00 Fifth year. Income account: From 11,680 cacao trees, 300 grams cacao each, equals 3,500 kilos, at 48 cents 1,680.00 Expense account: Fixed interest and depreciation charges on investment of $3,500.00 $350.00 Taxes 1½ per cent on a one-third valuation basis of $250 per hectare 60.00 Cultivating, pruning, etc., at $5.50 per hectare 88.00 Fertilizing, at $6 per hectare 96.00 Harvesting, curing, packing 3,500 kilos cacao, at 10 cents per kilo 350.00 Contingent 86.00 1,030.00 Credit balance 650.00 Sixth year. Income account: From 11,680 cacao trees, at 500 grams cacao each, equals 5,840 kilos, at 48 cents 2,803.20 Expense account: Fixed interest and depreciation charges as above $350.00 Taxes as above 60.00 Cultivating, etc., as above 88.00 Fertilizing, at $8 per hectare 128.00 Harvesting, etc., 5,840 kilos cacao, at 10 cents per kilo 584.00 Contingent 93.20 1,303.20 Credit balance 1,500.00 Seventh year. Income account: From 11,680 cacao trees, at 750 grams cacao each, equals 8,760 kilos, at 48 cents 4,204.80 Expense account: Fixed interest charges as above $350.00 Taxes as above 60.00 Cultivating, etc., as above 88.00 Fertilizing, at $10 per hectare 160.00 Harvest, etc., of 8,760 kilos of cacao, at 10 cents per kilo 876.00 Contingent 170.80 1,704.80 Credit balance 2,500.00 Eighth year. Income account: