"Oh, yes, I have got that;" and the Captain unlocked his desk and took out an account-book. "It has been lying there ever since. It took a wonderful lot of trouble to do, and I had a clerk and two men in for a fortnight, for of course John and the boys were attending to their usual duties. I have often wondered since why I should have had all that trouble over a matter that has never been of the slightest use to me."
"Well, I hope you will take it again, sir; it is a trouble, no doubt, but you will find it a great advantage."
"Are you sure you think it needful, Cyril?"
"Most needful, Captain Dave. You will see the advantage of it afterwards."
"Well, if you think so, I suppose it must be done," the Captain said, with a sigh; "but it will be giving you a lot of trouble to keep this new book of yours."
"That is nothing, sir. Now that I have got all the back work up it will be a simple matter to keep the daily work straight. I shall find ample time to do it without any need of lengthening my hours."
Cyril now set to work in earnest, and telling Mrs. Dowsett he had some books that he wanted to make up in his room before going to bed, he asked her to allow him to keep his light burning.
Mrs. Dowsett consented, but shook her head and said he would assuredly injure his health if he worked by candle light.
Fortunately, John Wilkes had just opened a fresh sales-book, and Cyril told him that he wished to refer to some particulars in the back books. He first opened the ledger by inscribing under their different heads the amount of each description of goods kept in stock at the last stock-taking, and then entered under their respective heads all the sales that had been made, while on an opposite page he entered the amount purchased. It took him a month's hard work, and he finished it on the very day that the new stock-taking concluded.