Need an accountant???

We had a garage sale at my mom and dad's house a couple of weeks ago. These are pics of M doing her accounting after the sale finished.
She would count the bills and then record a "number" on her "ledger".

Above is how we kept records during the sale.

Below are M's records. My niece, A2, did the name in the middle of the page, but M put in the lines and wrote all the "figures" all by herself.

Not bad for a 3 year old, huh?