balance-sheet, when he has been able to expand his operations
gradually to their present magnitude from the capital and experience
acquired by successful farming. Perhaps the principal sources of
revenue would approximate to the following figures:--

2,000 fat sheep and lambs at 2l. 4,000l.
150 fat bullocks at 25l. 3,750
200 fat pigs = 40,000 lbs., at 4d 666
22,500 bushels of wheat, at 6s 6,750
9,375 bushels of oats, at 2s 937
7,500 bushels of barley, at 3s 1,125
-----
Total of these estimated items 17,228l.

This, of course, is a mere estimate of the principal sources of
income upon which Mr. Jonas depends for a satisfactory result of his
balance-sheet. Each item is probably within the mark. I have put
down the crop of wheat of 750 acres at the average of thirty bushels
per acre, and at 6s. per bushel, which are quite moderate figures.
I have assumed 375 acres each for barley and oats, estimating the
former at forty bushels per acre, and the latter at fifty; then
reserving half of the two crops for feeding and fatting the live
stock; also all the beans, peas, and roots for the same purpose. If
the estimate is too high on some items, the products sold, and not
enumerated in the foregoing list, such as cole and other seeds, will
rectify, perhaps, the differences, and make the general result
presented closely approximate to the real fact.

As there is probably no other farm in Great Britain of the same size
so well calculated to test the best agricultural science and economy