The Wheeler account book represents the initial years of a thriving late colonial mercantile business in far western Massachusetts. Beginning in June 1764, not long after Wheeler set up shop in Great Barrington, the account book includes meticulous records of sales of domestic goods ranging from cloth (linen, silks, and osnabrig) to buttons, ribbons, and pins, snuff boxes, a "small bible," "jews harp," and tobacco. Among the prominent names that appear as clients are members of the Burghardt and Sedgwick families.