"What are they at present?" I asked, rather shamefacedly, for I felt I ought to know such an important thing as that.

The accountant perceived my look and he squeezed my arm sympathetically, as he said:

"Dinna worry aboot that, laddie. Ye're noo worse off than a lot o' others I ken in that respect. Not half the dealers in the country have an analysis o' their expenses."

That accountant was a brick.

Well, the accountant told me that my present expenses were, in round figures, $7,000.00.

"Gee! that's fierce!" I said. "Have I got to cut down expenses $1,000.00?"

"That's just aboot what ye hae to do," was the grave reply.

"But how?" I said, perplexed. "I can't possibly do it."

"Can't?" he said, and raised his eyebrows. "Did you no ever hear aboot the rabbit and the bull pup?"

"No. Shoot!"