The settlement of an account between the parties, by which a balance is struck in favor of one of them, is called an account stated. 2. An acknowledgment of a single item of debt due from the defendant to the plaintiff is sufficient to support a count on an account stated. 3. It is proposed to consider, 1st, by whom an account may, be stated; 2d, the manner of stating the account; 3d, the declaration upon such, an account; 4th, the evidence.