Source: Notarized Declaration, Wabash County Partnership & Firm Record, Book 1, p. 6, December 15, 1920:

Marland R. Gardner being duly sworn upon oath says that he is doing business as an individual at North Manchester, Indiana, under the name and style of Standard Recording Company which business consists of the manufacture and sale of cash registers and roll paper.

Source: Notarized Certificate of Business, Wabash County Partnership & Firm Record, Book 1, p. 55, February 12, 1924:

Marland R. Gardner being duly sworn upon oath, says that he is engaged in the manufacture of cash registers and assembling cash registers, and marketing roll paper of every description at North Manchester, Indiana, under the name and style of Standard Recording Company, and that he is the sole owner thereof.