erefore, that the firm had thirty thousand dollars worth
of stock on hand more than was exhibited by the lumber book. I did not
understand it, and I came to the conclusion that I did not know half so
much about book-keeping as I had flattered myself I did. Still my
accounts all "proved," and though I worked over this problem every
evening till midnight, I could not arrive at any different result.

I was amazed, and even vexed. I did not like to say anything to Mr.
Whippleton, because I wished to surprise him with my knowledge of
accounts on the first of the month. It would astonish him to learn that
the firm had lost over ten thousand dollars in five months, several of
them the best in the year for business. I came to the conclusion that
my laudable design would be a failure, or only prove that I was a vain
and conceited boy, who knew but little of the science of accounts. I
did not suspect that anything was wrong, except in my own calculations.
Probably Mr. Whippleton knew all about the matter, and in due time
would set it right, showing that the concern had made twenty or thirty
thousand dollars in five months, instead of losing ten thousand.

"Is Mr. Whippleton in?" asked a gentleman, one day, while I was
harassing my brain over the knotty problem.

"No, sir," I replied. "He went out at ten o'clock, and I have not seen
him since."

"Sorry; I wanted to see him."

I soon found that this gentleman was the agent of the Michigan Pine
Company, in whose invoice the discrepancy of ten thousand dollars
appeared. Without indicating my purpose, I made such inquiries of him
as enabled him to give the information I wanted. I was satisfied that
the invoice on file was correct, and that no lumber had been purchased
for which the firm had not received a bill.

Of course this discovery only added to my perplexity, and I worked half
a day over the head salesman's lumber book; but I finished the
investigation no wiser than I had begun it. On the cash book it
appeared that the amount of the actual bill had been paid at one time,
and the ten thousand dollars at another. I give the amount in round
numbers, though it varied somewhat from these figures. I worried myself
over the matter till I was afraid it would make me sick, and then I
gave it up in despair. The first day of the month came, and when I
added the month's business to my trial balance, I found another amount
of five thousand dollars unexplained by any invoice. The balanc