"The retail price is one dollar; the wholesale price is one third off; and you shall have them at what they cost me."
"Sixty-seven cents," added Bobby. "That will give me a profit of thirty-three cents on each book."
"Just so."
"Perhaps Mr. Timmins will sell me one of those blank books now; for I like to have things down in black and white."
"I will furnish you with something much better than that;" and Mr. Bayard left the counting room.
In a moment he returned with a handsome pocket memorandum book, which he presented to the little merchant.
"But I don't like to take it unless you will let me pay for it," said Bobby, hesitating.
"Never mind it, my young friend. Now you can sit down at my desk and open your accounts. I like to see boys methodical, and there is nothing like keeping accounts to make one accurate. Keep your books posted up, and you will know where you are at any time."
"I intend to keep an account of all I spend and all I receive, if it is no more than a cent."
"Right, my little man. Have you ever studied book-keeping?"