Obviously the simplest method to be employed in paying trade debts is for the debtor to discharge his obligation with money. If, as is often the case, the debtor should hold obligations against his creditor, he can discharge his debt by paying the balance in money. It is a common practice in many rural sections for a farmer to buy his supplies on credit, selling his surplus products at harvest time to the merchant from whom he had purchased supplies. The two accounts are compared at regular intervals and the balance paid in money.