The following accounts, drawn up in 1805,[547] do not show that farmers were making much money with wheat at 10s. a bushel: 

Account of the culture of an acre of wheat on good fallow land: 

       Dr. L s. d.

  Two years’ rent 2 0 0
  Hauling dung from fold 10 0
  Four ploughings 2 0 0
  Two harrowings 4 0
  Lime 1 18 0
  Seed, 2-1/2 bushels 1 5 0
  Reaping 5 0
  Threshing 10 0
  Wages 5 0
  Tithes and taxes 15 0
                                --------
                                L9 12 0
                                ========

Cr.  L s. d.

20 bushels of wheat at 10s 10 0 0
The straw was set against
the value of the dung. 
The tailend wheat was
Eaten by the family!
---------
L10 0 0
=========

And on a farm on good land in the same county the following would be the annual balance sheet at the same date: 

Dr. L s. d.

Rent                                             200  0  0
Tithes                                            40  0  0
Wages                                             58  0  0
Extra harvestmen                                   7  0  0
Tradesmen’s bills                                 50  0  0
Taxes and rates                                   58  0  0
Malt, hops, and cider                             60  0  0
Lime                                              20  0  0
Hop poles                                         10  0  0
Expenses at fairs and markets                      8  0  0
Clothing, groceries, &c., for the family          45  0  0
Interest on L1,500 capital, at 5 per cent.        75  0  0
Sundries                                          15  0  0
----------
L646  0  0
==========

Cr.  L s. d.

360 bushels of wheat, @ 10 s. 180 0 0
300 bushels of barley, @ 6s. 90 0 0
100 bushels of peas, @ 6s. 30 0 0
20 cwt. hops 60 0 0
Sale of oxen, cows and calves 150 0 0
Profits from sheep 100 0 0
" from pigs, poultry, dairy, and sundries 50 0 0
----------
L660 0 0
==========