My firmness so surprised him that he said never a word more about it, but went on to the next item.
"General expenses," he commented. "These are 'way too high. Ye'll doobtless find waste rampant among your help and will hae to adopt stringent measures to prevent it. Most retail stores are neglectful o' this item—they're careless and waste and misuse supplies. They no' seem to consider what kind of twine, paper, and such things are best and most economical for their particular needs, but buy in a haphazard manner whatever is offered tae them. Ye want to exercise the same care in buying supplies that ye do in buying goods."
"All right," I said. "We'll make a drive at that item of expense and try to put it where it belongs."
"Deleevery expenses," continued Jock, "are lighter in this town than the general average. Ye'll probably save something here, but if ye cultivate the better class trade, which that mon Simpson did'na do, the present low delivery cost will rise.
"'Depreciation.' This item depends on yourself, how ye buy and how ye keep the stock.
"Heat and light expenses are verra low at preesent, but the store looks glower an' gloomy after dusk. Ye may want to improve that. People will always gravitate to the well-lighted shop.
"And bad debts," he concluded, pursing his lips—"that's an item ye'll hae to watch carefully. I should advise ye tae ha' some deefinite system of giving credit and some plan of encouraging cash business. At present your charrge sales are far too numerous for your pocketbook to carry."
Well, that's the gist of what was said. The upshot was that I determined to keep each item as near the estimate as possible, and (this was Betty's suggestion) if any one item proved to be less than the estimate, this should be saved and not spent to help some other lame dog of expense over the stile.