Desk and Debit Part 12

[Ill.u.s.tration: THE TRIAL BALANCE. Page 108.]

"I only did it for practice, sir," I repeated, in excuse for my wicked conduct.

"Did Mr. Collingsby tell you to do that?"

"No, sir; he never said a word to me about it."

"Have you shown it to him?"

"No sir; of course not. There is something wrong about it. You understand these things so well that I suppose you can tell me at a glance just what the matter is."

"Perhaps I can," he added, glancing at my sheets. "What's the matter with it?"

"I make it out that the concern has lost about ten thousand dollars in the last six months' business. Of course that can't be so."

"Certainly not; and that shows the folly of boys like you meddling with what you don't understand," said he, sourly, and in a more crabbed tone than he had ever before used to me.

I had expected to be commended for the zeal I had shown in my efforts to master the details of the business, instead of which I found myself sharply reproved. I had made a failure of my purpose to get out a correct trial balance, and this was sufficiently mortifying without the reproach the junior partner cast upon me. I hung my head with shame while he glanced over the trial balance, which, according to my father's system, included the balance sheet. I supposed his practised eye would promptly detect my 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 gla.s.s 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 dollars to the stock item it will come out right."

Mr. Whippleton had dropped into a chair, and looked paler than ever.

CHAPTER X.

IN WHICH PHIL IS PERPLEXED ABOUT CERTAIN INVOICES.

"What's the matter, sir? Are you sick?" I asked, startled by the deadly pallor on the cheeks and lips of the junior partner.

"I don't feel very well, but I shall be better in a moment," he replied, faintly.

"What shall I do for you?"

"Nothing, Phil; I feel better now. I'm subject to these ill turns in the summer. I shall be all right in a few minutes. I'll bring down those invoices to-morrow. I bought my boat last year, hoping to cure myself of them by using exercise in the fresh air."

I waited a few minutes, and he recovered in a great measure from the sudden attack; but he was still pale, and appeared to be very nervous.

"The doctor told me if I attended to business so closely, I should break down altogether," he continued, rising from his chair.

"Well sir, I hope you will take a vacation, then," I answered, full of sympathy.

"I can't do it; that's the trouble. I hoped I should be able to take my trip round the lake this summer, but I don't see how I can do it. I have to do all the buying for the concern, and attend to all the finances. Mr. Collingsby, you know, really does nothing. The whole establishment rests on my shoulders, and I find I am yielding under the heavy load."

"I hope I shall soon be able to do more to help you," I replied.

It had occurred to me that the concern had been running itself for several weeks, for Mr. Whippleton had not been in the office half the time. I supposed, therefore, from what he said, that he was buying lumber, or attending to the finances of the establishment, in his absence, for he appeared to have injured his health very seriously.

From "the speech of people," and from an occasional remark he dropped himself, I had learned that he was engaged in land speculations, but I was not willing to believe that these could add very much to his work.

"You have done very well, Phil," said he, kindly. "You have been faithful, and you have kept your books remarkably well; but taking a trial balance isn't your forte yet."

"I know I'm stupid, sir."

"Far from it, Phil. I never knew a young man of your age who had so deep an insight into the science of accounts as you have; but you can't do everything at once."

"Thank you, sir; you are very kind. Perhaps the taking of trial balances is not my forte; but it seems to me that those invoices, when you bring them, will make it all right. Forty thousand dollars added to the stock will leave a balance of thirty thousand in favor of the concern."

"Very likely you are right, after all, Phil. Indeed, I think you must be. You are always correct about everything."

"O, no, sir; I don't pretend to be always correct, but I try to be so,"