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1867  William H. Hester
To Mrs. S. A. Robards
Dec. 4th  To Amt of Act. at Sale    $27.35 

[[equations]]
39.50
27.25
54.30
─────
121.05

$ 137.13
121.05
───────
$ 18.08
Tax 2.00
────────
$ 16.08

92.90
20 00
69 00
─────
121 90

137.13
121.90
──────
16.23
[[/equations]]

Transcription Notes:
Note the sums starting at 39.50 and ending at $16.08 were written sideways in the original document The correct number is 137.13 - look at equation, and you will see this is correct. It is that strange "7" that is concave looking on the top.