The collection consists of four ledgers that document financial activities and sales of Willy and Cumings, who operated wholesale store in the 1860s and 1870s. Both men appear to have kept meticulous track of purchases by them and their customers. Double entry booking was used to track the amount of money available to the store on a daily basis. Most sales are listed as “Cash for Merchandise.” Some sales occurred on credit and entries to record payments done in installments. Occasionally some sales involve the names of products or individuals. The store also prepared prescriptions on the orders of doctors.