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James Upham and John Williams kept a store in Deerfield, Massachusetts during the 1780's. Tradesmen, craftsmen, doctors, and lawyers in the 18th and 19th centuries kept account books to record their transactions with their customers. Upham and Williams sold cloth, foodstuffs, hardware, and spirits and accepted in exchange ("contra") cash, labor, livestock, and agricultural products. Each purchase was recorded with the amount and the value attached under the customer's name. On the opposite page was written the method and amount of payment. Some accounts were reconciled monthly, some yearly, and some less often.