The ruled page stays in view
Blue account lines and red money columns remain legible beneath every stroke.
Account mark
Lines first
A working principle
Filed with the ordinary accounts
What the ledger keeps
Action replaces ornament
Profile figures carry the account forward; no landscape is needed to locate the event.
Drawing note
Move in profile
Colour behaves like evidence
Ochre, green and red stay at pencil saturation, absorbed into the buff stock.
Material note
Pencil saturation
The sheet carries two voices
Commercial type names the columns; the drawn line records what the ledger leaves out.
Reading order
Print, then line