“Thank you. Yes, Uncle Mac gave me an account book when I went to school, and I used to put down my expenses, but I couldn't make them go very well, for figures are the one thing I am not at all clever about,” said Rose, rummaging in her desk for a dilapidated little book, which she was ashamed to show when she found it.

“Well, as figures are rather important things to most of us, and you may have a good many accounts to keep some day, wouldn't it be wise to begin at once and learn to manage your pennies before the pounds come to perplex you?”

“I thought you would do all that fussy part and take care of the pounds, as you call them. Need I worry about it? I do hate sums, so!”

“I shall take care of things till you are of age, but I mean that you shall know how your property is managed, and do as much of it as you can by and by; then you won't be dependent on the honesty of other people.”

“Gracious me! as if I wouldn't trust you with millions of billions if I had them,” cried Rose, scandalised at the mere suggestion.

“Ah, but I might be tempted; guardians are sometimes; so you'd better keep your eye on me, and in order to do that you must learn all about these affairs,” answered Dr. Alec, as he made an entry in his own very neat account-book.

Rose peeped over his shoulder at it, and then turned to the arithmetical puzzle in her hand with a sigh of despair.

“Uncle, when you add up your expenses do you ever find you have got more money than you had in the beginning?”

“No; I usually find that I have a good deal less than I had in the beginning. Are you troubled in the peculiar way you mention?”

“Yes; it is very curious, but I never can make things come out square.”