better! Well, now you have seen the list of sales for a day, and I
take it that be about the average, so if you come three times a week
you will always have two days' sales to enter in the ledger. There
are a lot of other books my father used to keep, but I have never had
time to bother myself about them, and as I have got on very well so
far, I do not see any occasion for you to do so, for my part it seems
to me that all these books are only invented by clerks to give
themselves something to do to fill up their time. Of course, there
won't be accounts to send out every day. Do you think with two hours,
three times a week, you could keep things straight?"

"I should certainly think so, sir, but I can hardly say until I try,
because it seems to me that there must be a great many items, and I
can't say how long it will take entering all the goods received under
their proper headings; but if the books are thoroughly made up now, I
should think I could keep them all going."

"That they are not," Captain David said ruefully; "they are all
horribly in arrears. I took charge of them myself three years ago,
and though I spend three hours every evening worrying over them, they
get further and further in arrears. Look at those files over there,"
and he pointed to three long wires, on each of which was strung a
large bundle of papers; "I am afraid you will have to enter them all
up before you can get matters into ship-shape order. The daily sale
book is the only one that has been kept up regularly."

"But these accounts I have made up, sir? Probably in those files
there are many other goods supplied to the same people."

"Of course there are, lad, though I did not think of it before. Well,