ou will want some
record which will tell you what the year's business has been, and how
it varied from month to month.

[Fig. 188. Statistical and Comparative Record]

This is provided for in the Statistical and Comparative Record,
illustrated by Fig. 188, on which the amount of sales, cost of sales,
gross profit, expenses and net profit are entered for each month of
the year. All the figures for entry in this record are taken directly
from the Daily Exhibit at the end of the month, which makes the work
of compiling it a very easy task.

The advantages of a record of this kind can hardly be overstated. The
figures in the upper part of this statement will show which months
have been profit payers and which have not, while from the figures in
the lower part of the report you are able to determine the percentage
any group of expenses bears to sales, and are thus in position to
subsequently control such items.

Do not let the fear of doing a little bookkeeping work prevent you
from keeping these records. They should go a long way toward solving
the problems which the average proprietor faces today:

1. Selling his goods and services without a profit.
2. Failure to show sufficient net profit at the end of the year.
3. Constantly increasing cost of doing business.

You may think at first glance that it will require a great deal of
extra work to keep these records, but in this you are mistaken. They
are very simple and easy to operate. The American Bureau of
Engineering, Inc., will advise you where to obtain these forms.

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CHAPTER 14.
WHAT'S WRONG WITH THE BATTERY?
------------------------------

When a man does not feel well, he visits a doctor. When he has trouble
on his car, he takes the car to a service station. What connection is
there between these two cases? None whatever, you may say. And yet in
each instance the man is seeking service. The term "Service Station"
generally suggests a place where automobile troubles are taken care
of. That does not mean, however, that the term may not be used in
other lines of business. The doctor's office is just as much a
"Service Station" as the automobile repair shop. The one is a "Health
Service Station" and the other is an "Automobile Service Station." The
business of each is to eliminate trouble.

The battery repairman may think that he cannot learn anything from a
doctor which will be of an