Show 102 ' tional expenditures Of these fourteen mate was $500 and the lowest was the highest esti- $20 This great difference in expenditure ! i in two ways First is possibly-explaine- d it is possible that in some seminaries there was no adequate knowledge of actual expenditures made for instructional supplies The accounting books in these seminaries showed no itemized record of : i i instructional expenses Secondly these figures were pre- If this were so some students who were sumably correct instructed at the cost of less than $100 a year for instructional expenses were possibly handicapped for lack of adequate supplies On the other hand it is possible that those seminary teachers spending approximately $500 been have may using instructional student for supplies per supplies excessively 7 As might have been expected the smaller the instruc— for student cost the per the greater seminary tional supplies |