Series II. Accounting Records contains financial records for David’s various business interests. Some of these records extend beyond David’s death, possibly from the management of his estate. This series has been divided into two subseries. Subseries A. Account Books contains bound volumes of accounting records. These include journals, day books, ledgers, trial balances, checkbooks, inventories of stocks and bonds and of safety deposit box contents, township balances, and bank deposit books. The trial balance from the estate of David Pingree (1795-1863) was removed from the front of Volume 1, “Trial balances of townships, December 1896 to January 1902”. Some of the account books were continued by David’s great-nephew, Stephen Wheatland (1892-1987) after David’s death. Subseries B. Other contains invoices and receipts from David’s merchant and shipping business, check stubs, and canceled checks. Most of the invoices and receipts are from Africa and Liverpool, England. Also included in this subseries are bills of sale for vessels belonging to David Pingree.