"Then my expenses," I said, "are $1,440.00 more than they should be?"
He nodded. "And dinna forget," he added, "that these figures are based on $30,000.00 worth o' business. This means that ye maun increase your sales aboot $7,000.00 during the year. Unless ye do, the percentage cost o' doing business is going to be conseederably higher than twenty per cent. Unless ye can increase your business ye'll hae to decrease your expenses even more than $1,440.00."
"Well," I remarked grimly, "bring out the axe. How are we going to cut it down?"
"That's the brave spirit!" Jock replied. Did I tell you, that Jock McTavish was a Scotchman? Well, he was—very much so. Perhaps that's what made him such a good accountant.
"Noo I know ye mean business," he said, "and noo we hae the facts to wor-rk on. There are numerous businesses ruined every year because o' the lack o' moral courage on the part of their owners to face facts and cut their cloth accordin' tae their means. Let's start wi' salaries. What are they noo?"
"Let me see," I mused. "I think they are—"
"Never mind," he said brusquely, "I ken. Get into the habit o' kennin', laddie. Ye'll never guess your way to success. Here are the figures:
| Present | Suggested | |||||||
| Black, proprietor | $30.00 | $25.00 | ||||||
| Larsen, manager | 20.00 | 20.00 | ||||||
| Jones, clerk | 12.00 | } | 12.00 | |||||
| Myricks, clerk | 10.00 | |||||||
| Wilkes, boy | 6.00 | 6.00 | ||||||
| Weekly payroll | $78.00 | $63.00 | ||||||
"I really think ye are no' justified in giving yourself $30.00 a week," he continued. "Twenty dollars would be nearer correct. However, compromise and for the time being mak' it $25.00.
"You really should'na need five people in the store the noo, for, of course, you intend to work har-rd, don't ye?"