error.

"What's the matter with it?" said he, petulantly.

"There is something about the invoices that I don't understand; but I
suppose it must be because I am so thick-headed," I replied, with
becoming humility.

"With the invoices?" added he, with a kind of gasp which attracted my
attention.

I glanced at him, and I observed that his face was deadly pale. His lip
quivered, and he appeared to be very much agitated. I was astonished at
this exhibition on his part, and while I was considering whether he was
angry with me or not, he walked away and drank a glass of ice water at
the table. I had seen him turn very pale when he was angry, and I was
afraid I had mortally offended him by my innocent zeal.

"What's the matter with the invoices, Phil?" he asked, returning to the
desk with a sickly smile upon his pallid face.

"I don't know that anything is the matter with them, sir. I suppose I
have made a blunder," I replied, stammering with confusion, for the
situation was entirely new to me. "The May invoice of the Michigan Pine
Company foots up on the book about fifteen thousand dollars, but the
bill on file shows only five."

"You have made a silly blunder, Phil," laughed he; but still his lip
quivered.

"I supposed I had, sir; and I only wanted to know where my mistake
was."

"There is only one little trouble with you, Phil. You think you know a
great deal more than you do know."

"I suppose you are right, sir. I thought I knew how to make out a trial
balance and balance sheet; but I find I don't, though I have done it a
dozen times under my father's direction."

"These make-believe accounts are not like real ones," added Mr.
Whippleton, sagely.

"I see they are not."

"I suppose you read a check mark, or something of that kind, for a one,
in the invoice book."

"I should suppose so myself, sir, if the cash book and check book did
not both show that the fifteen thousand dollars was paid to the
Michigan Pine Company."

"Is that so?" said he, startled again. "I must have left those invoices
at my room. I had them there one evening."

"Perhaps you have some others there," I suggested quietly, in my
ignorance; "for the invoice book shows about forty thousand dollars'
worth of lumber for which there are no bills."

"They must be at my room; I will bring them down," he added, turning
away from me.

"They were not entered in the lumber book either," I added; "so, I
suppose, if I add forty thousand dol