"I don't know much about bookkeeping, but I guess this will do,"
observed Johnny, passing over his first attempt for inspection.

Loring examined the little book with keen enjoyment. Johnny had
opened an account with himself and had made five entries. On the
debit side appeared the following items:

April 22. To three working hours, $15,000

April 23. Sunday.

April 24. To desk rent, ...$38

April 24. To seven working hours, $35,000

On the credit side was this:

April 22. By skinning Paul Gresham--good work, ..... $15,000

"How is it?" asked Gamble anxiously.

"Good work!" pronounced Loring with a chuckle. "They may not teach
this sort of bookkeeping in commercial colleges. Their kind is stiff
and dry. This has personality. Why am I two dollars shy on desk
rent, though? I thought you were to take forty days to make your
million dollars?"

"That's right," admitted Johnny; "seven hours on week-days and three
on Saturdays--two hundred hours at five thousand an hour. I started
on Saturday, however. To-day is Monday. This morning is when I begin