"Oh, but you should put down what you spent it for," corrected Burke, with a merry laugh.

"Why?"

"Why, er—so you can see—er—what the money goes for."

"What's the difference—if it goes?"

"Oh, shucks! You can't keep a cash account that way! You have to put 'em both down, and then—er—balance up and see if your cash comes right. See, like this," he cried, taking a little book from his pocket. "I'm keeping one." And he pointed to a little list which read:

Lunch$.25
Cigar.10
Car-fare.10
Paper.02
Helen2.00
Cigars.25
Paper.02

"Now that's what I spent yesterday. You want to put yours down like that, then add 'em up and subtract it from what you receive. What's left should equal your cash on hand."

"Hm-m; well, all right," assented Helen dubiously, as she picked up her own little book.

Helen looked still more dubious when she presented her book for inspection the next week.

"I don't think I like it this way," she announced, with a pout.