Eunice P. Wyman was a farmer from Concord, Massachusetts, and Porter Kimball was the owner of a dry goods and grocery store from Sterling, Massachusetts. Eunice's accounts include transactions related to her farm and homestead, such as selling products (butter, soap, syrup, pigs), brokering the services of her sons (picking apples, driving cows, butchering, digging wells), and renting half her house to a man who paid in part by performing tasks. The method and form of payment was cash and exchange of goods or services (cider and vinegar, wool, shoemaking, use of wagons and horses). Porter's accounts include lists of customers by surname, and the dry goods and groceries he sold.

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