The ledger appears to belong to Kim H. Byrne.  The title of the ledger is “The Farmer’s Business Record” with individually headed pages for fertilizer, grain, butter, egg and others.  Mr. Byrne listed items in almost every category, plus other entries for land sold; expenses for building and maintaining a barn; repairing a house; and formulas for killing horse lice, keeping cider sweet, and painting a tin roof.  328 pp,  14” x 8”.