The first ledger’s dates range from 1906 to 1918. There is a gap between 1911 and 1915. In these recorded the owner records their financial information during the year. The first few pages of the ledger is an index of everyone that did business with the owner. The owner, based on his financial records was a farmer, who sold his goods to local people and businesses. The owner also includes an inventory of all of his financial purchases.

The second leger looks as though the owner operated a store. His personal and business records seem to be placed all in the same place, organized by month. Looking at these records it seems that the owner owned a candy store, since he spent a great deal of money buying candy from different candy companies. Later on around 1918 the owner began to buy more things from different bottling companies. In the back of the ledger is a financial account for Alpha Beverage Dept. Bottle.