"It's verra short," he laughed. "A rabbit was one day chased by a vicious dog. He ran as har-rd as he could, but the dog had nearly caught up to him, so, to escape, he ran up a tree."

"But a rabbit can't climb a tree!" I exclaimed.

"Not generally," was the response, "but this rabbit had to!"

How some silly little thing like that makes you think! It was some time before the silence was broken. Then I said:

"Well, how do we do it?"

"This diveesion of expenses will help ye," he said with a smile, and passed over this paper.

Division of Expenses Based on Estimate of 20 Per Cent. on Gross Sales of $30,000

Per Cent. Present Cost
Salaries 11.0 $3,300.00 $4,100.00
Rent 3.0 900.00 1,000.00
Taxes and insurance 1.5 450.00 460.00
Advertising 1.0 300.00 120.00
General Expenses 1.5 450.00 750.00
Delivery .5 150.00 50.00
Depreciation .5[*] 150.00 350.00
Heat and light .5 150.00 110.00
Bad debts .5[*] 150.00 500.00
20.0 $6,000.00 $7,440.00

[*] These two items are estimated only, for the records of the old business are too incomplete to insure accurate figures.

I looked the schedule over.