The second file is a ledger to document money expended, with date, use, and amount. But I am not sure who wrote this document and for whom it was written. However, based on my own experience and the use of the money, this document should be just for self-review or for family. For instance, it mentioned buying milk and spending money on lunch. Based on the time the money expended, this document was written from October 1851 to the beginning of September 1854. From this document, we can learn about the prices at that time, for instance, the meal price in Boston based on the detailed documentation. Besides, we can also learn about one kind of lifestyle at that time. However, it would be helpful to know more about the author and his/her background, for instance, occupation, income level, race, etc.