16 ACCOUNTING AND OFFICE RECORDS, NAMELY, BINDERS, LEDGER SHEETS, ACCOUNT SHEETS, PAYROLL SHEETS AND CHARTS, CAPITAL AND LOAN CONTROL SHEETS, BALANCE SHEETS, SHEETS FOR RECORDING PERSONAL DEDUCTIONS, STOCK DIVIDENDS, AND VARIOUS OTHER ITEMS OF INFORMATION, INSTRUCTION SHEETS AND OTHER SHEETS FOR RECORDING AND DERIVING INFORMATION OF INTEREST TO FINANCIAL OPERATIONS