Lincoln writes out a statement concerning the bank accounts of his former law partnership with John T. Stuart and of his current practice with attorney Stephen T. Logan. After transferring funds from the Stuart-Lincoln account into the Lincoln-Logan account, Lincoln cannot reconcile an $11.29 positive balance. Regarding the surplus, Lincoln writes that he does not know "exactly to whom it belongs." Lincoln notes that he has "put [the money] in my pocket, holding myself responsible to whomever may hereafter prove to be the owner." Memorandum, 24 January 1842, Private Collection; Memorandum Concerning Bank Account of Stuart & Lincoln, 24 January 1842, CW, 1:267.