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Result From the foregoing accounts the following deductions are made up, viz. Loss on Adventure. $609.71

 Rosser's loss or excess expended    179.48
 Jordan's   "    "        "          "              430.23       609.71

Which loss, your comm'r equalizes between the Copartners, after the following method: 1/2 of Rosser's loss of $179.48 is $ 89.74 1/2 " Jordan's " " 430.23 " 215.11 Deducted gives 125.37 [illegible] expences on Abram & Nisbett's boy and [illegible] paid for Jordan by Roper 72.28 Leaves and one Jordan by Roper $ 53.09 On settlement of partnership concern with interest (if allowed by Court) from the 13th Mar 1839 until paid.

Lester. In connexion with the foregoing accounts, as you comm'r is not apprized of any settlement with Lester for the sale and expences of his negro Matt, that Rosser is accountable to him therefor, and by reference above Rosser will be indebted to Lester as follows for sale of Matt $300 "

"  gain of Exchange                          2.66

Deduct expences paid on Matt 92.19 leaves owe to Lester $210.47 with int from 13th Mar 1839 till paid