Subseries B. Account Books, Letter books, and Memorandum Books provides additional detail on the voyages of Shreve's vessels. Some of the items in these volumes are duplicates of documents in subseries A, as Shreve often copied his letters and memoranda in triplicate. In some instances, a single volume often refers to more than one vessel. The shipping accounts are summaries of Shreve's position with a number of merchant houses, agents, and investors in Salem and abroad. The Sarah Elizabeth (Brig) account book also contains trading accounts, letters of instruction, an account of a quarrel with natives, and colored sketches of natives (box 10, folder 9).