The balances due Franklin from unpaid postage in "Leidger No. 1" are entered here and many people owed Franklin money. Some of the accounts are marked "Paid" and some have a line drawn through them, possibly indicating "Paid." Such outstanding entries due Franklin were entered in "Ledger E." This Post Office Ledger, No. 2, is a large ledger of ca. 325 pages.
"Post Office Accounts" May 18, 1748, is the continuation of the above ledger [Philadelphia Post Office Record Book No. 3, B F85f6.11c]. It contains 68 unnumbered pages. Per the Franklin Papers (vol. II, p. 180-181), "the amounts owed by each [name-entry] correspond[s] to the subtotals entered in May 1748 in the ledger described above as No. 2 [B F85f6.11b, Philadelphia Post Office Ledger, No.2]."
This volume of less than 100 pages is an index of names under their initial letter and dated entries following each name showing charges and payments received. The unpaid accounts were "Carry'd to New Ledger." - Ledger No. 2. The Papers of Benjamin Franklin, volume II, 178-179.
"List of Letters in the Post Office," lists unclaimed letters which were, most probably, the dead letters found in any post office. This volume is ca. 50 pages. The Papers of Benjamin Franklin, volume II, 181. Circa 1741.
