Lists of balances due on books. Includes alphabetical listing of names, the ledger in which the transaction is recorded, and the amount. The first list is dated 1 Apr 1795, the next 1 Sep 1795, and the last 1 Sep 1796. Of particular interest is that Boardman segregated the race of his customers and listed African Americans under the letter "n" titled, "Negroes & Mulattoes." None of those listed as either "negro" or "mulatto" include a sir name. It is unclear whether those listed were enslaved, indentured, or free. Some listings include the name of a presumed owner or employer, for example, "Ned_ Negro of Boardman." Similar entries appear in each of the three balance lists.