Kliethermes Motor Co. v. Cole Motor Serv., 102 S.W.2d 819; Bedwell v. Capitol Mutual Assn., 66 S.W.2d 155; Jungkind Photo Supply Co. v. Yates, 257 S.W. 820. (4) The lumber bill was inadmissible under the Uniform Business Records as Evidence Act 1949 R.S. Mo. Sec. 490.660 et seq. because it was not a business record. Palmer v. Hoffman, 318 U.S. 109, 876 L.Ed. 645; Masterson v. Penn. R. Co., 182 F.2d 793; Amtorg Trading Corp. v. Higgins, CCA 2d 150 F.2d 536; Loggers Contractors Machinery Co. v. Owen, 236 P.2d 309. (5) It was not prepared in the regular course of business. Sullivan v. Carpenter, 199 P.2d 655; John Irving Shoe Co. v. Dugan, 93 F.2d 711; Hoffman v. Palmer, 129 F.2d 976. (6) It was not made at or near the time of the act in question but was merely a narration of past events.