"You will find you have to study the food question with a will, too, if you mean to master it in a year so you can work out its problems easily forward and backward, as you must. You see you begin by learning to manage with a fixed allowance; then how to buy in places that are not necessarily the best ones, but the best for you; how to cut down expenses when you have been extravagant or have to entertain, and how to lay in supplies when you have a surplus of money on hand; what to get in quantities and what to get in small amounts; what to do with the left-overs, and how to eke out one thing with another so as to have enough when you are short. It is as difficult to be that kind of a housekeeper as to be a great whist player or a concert artist! It is easy enough to make a little money go a long way if you are a clever manager, and fatally easy, too, to drop a little here and there till you are actually bankrupt, if you don't understand just how to live. So put your mind on the food question, my dear."

"Then tell me what to put down under Food; that seems to be the next item after Income; that I put down as $1,800, though of course that is only a sort of average, because we are not positively certain just what we shall really have, but it will be about that. Now what will it cost us a year for our table?"

"We will put down just what Dick and I spend—about a dollar a day; you can feed a maid or a sister on that, too, so I am sure it is enough."

"It certainly does not seem so," Dolly murmured, but she obediently set down "Food, $365."

"Then here is my second question: 'Which is the cheaper place to live in, the city or the country, when you have only a small sum to put into rent, and such things?'"

Mrs. Thorne considered.

"The fact is I cannot say with any certainty, though we have tried both places. We found the balance was pretty even. Suppose you live in the country; there rent would be less than here. We pay forty dollars a month for this small apartment, and we paid twenty-five for a whole house there; but to offset that, Dick's commutation ticket used up the difference. Of course if your home and your husband's business were both in the one country place, that would be saved and you would be ahead; but I am supposing the business to be in the city.

"Then in the country we had to burn a great deal of coal in the furnace and the kitchen range, and that was a decided item, while here we do not have to consider that at all. In the country we had to hire our walks cleaned, and here we do not. There I simply had to have a maid, because I could not do all the work of a whole house, and here I can do without perfectly well if I like. Really, you see things were about the same in those ways, so we will waive the question for the present and get at it later by degrees according to your own needs."

"Then what shall I put down under Rent? Shall I say $40 a month and put down nothing for fuel? That would be right in both city and country you see, the rent here more and the fuel less, and there just the reverse."

"Yes, I think that will be fair."