"You must explain more fully," was my answer.

Her agitation was so great that by its very force it kept me quiet. I had never seen her absolutely without composure before; her usually brisk, confident manner had deserted her.

"You have kept me in the dark," I continued, "and you have done wrong, very wrong. Now please explain how and why we are ruined."

"Here are some of the accounts; understand them if you can," she said. She opened a drawer and pulled out a great account book. "Now look here," she said, "the house is absolutely full, there is not a single room to be let; I declined four fresh parties only this morning; Emma is perfectly tired opening the door to people who want to come here to board, the house has got a name and a good one. It is said of it that it is in Bloomsbury and yet smacks of the West End. You and your mother and Jim Randolph, bless him! have to answer for that. It's all your doing, and the people have talked. Everything has been done that could be done to make the place popular, and the place is popular, but now, you look here. Here are the takings"—she pointed to one side of the ledger—"here are the expenses"—she pointed to the other—"expenses so much, takings so much, look at the balance, Westenra. Of course you don't know much about accounts, but you can see for yourself."

I did look, and I did see, and my heart seemed to stand still, for the balance on the wrong side of the ledger represented many pounds a week.

"Then this means," I said, for I was sharp enough in my way, "that the longer we go on the heavier we get into debt. Every week we lose so much."

"We do, dear, that's just it."

"But cannot we retrench?"

"Retrench! how? Do you suppose the boarders will do without their comfortable hot coffee, and the other luxuries on the board at breakfast? Do you suppose they will do without their lunch, their afternoon tea with plenty of cakes and plenty of cream, their late dinner, at which appears all the luxuries of the season?—why, the house would be empty in a week. And we cannot have fewer servants, we have only four, very much less than most people would have for an establishment of this kind, and Emma already complains of pains in her legs, and says she is worn out going up and down stairs."

"But the place looks so thriving," I said.