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% W. C. #382, issued Aug- 1, 1939; Riverside, Calif.; retirement of packing house equipment in packing house, located at Vino and Second Streets, under lease to E. T. Wall. Ledger value of Property Retired and not to be replaced creditable to Investment, $3,218., less Estimated value of salvage chargeable to Material on Hand-Store Department, $360., and Accrued Depreciation, $2,359.* Difference chargeable to Debits from Retired Road and Equipment, $499. W. 0. #383, issued September 11, 1939; Las Vegas, Nev.; drill 300 ft. water well on Las Vegas Ranch and construct 300 ft. of 3" water line, to provide sufficient water for use of tenant. Total estimated expenditure, $800, chargeable to Investment Account. W. 0. #384, issued Sept. 14, 1939; Los Angeles, Calif.; retirement of Lot 72 in U.P. Tract No. 1, sold to V. 0. Milling Company, authorized by Executive Committee, August 15, 1939. Ledger value of Property Retired and not to be Replaced, creditable to Real Estate Sold, $3110.; plus Estimated Cost of Removal of Property Retired and not to be Replaced, $40.; less sale price of land, $4425.; difference creditable to "Credits from Real Estate Sold", $1275. W. 0. #385, Issued Oct. 2, 1939; Yermo, California; retirement of Lots 13 and 14, Block 1, Tract 1997, sold to Perl F. and Mae Elizabeth Smith, in accordance with deed Audit No. 4439, dated July 13, 1939. Ledger value of Property Retired and not to be Replaced creditable to "Real Estate", $4.00; Estimated cost of removal of Property Retired and not to be Replaced, $1.; -;Sale Price of land, $465.; creditable to "Credits from Real Estate Sold", $460. W. 0. #386, issued October 10, 1939; Las Vegas, Nevada; lay 1200* of 8" cast iron water main and 36' of 6" laterals, In Blocks 2, 5 and 6, in alley between First and Main Streets, replacing 8" redwood stave water main. Total estimated expenditure, $4190, of which $410 is chargeable to Investment, $3640 to Expenses and $140 recollectible from City of Las Vegas, Nevada, -25-