"What do you mean by wasting your time in that way?"

"You told me to look into the system of keeping the books, and I thought I could not do it any better than by getting out a trial balance for the last six months."

"We don't take a trial balance but once a year."

"I only did it for practice, so that I might understand it better when I had to do the real thing."

"I don't care about your overhauling the books to that extent without my knowledge," added Mr. Whippleton, looking very much displeased.

I began to think I had sailed my last sail in the Florina; but as I had kept the books up square, I did not feel that I had done anything to incur his displeasure.

The Trial Balance.
Page 108.

"I only did it for practice, sir," I repeated, in excuse for my wicked conduct.

"Did Mr. Collingsby tell you to do that?"