“Of course! I forgot that. I suppose that ought to go down to profit and loss.” “Loss, I’d say. Although we’ll get it out of him the next time he comes to town. I remember him, all right. He had red hair and freckles and wore a pink shirt. Looked like――like a sunset, he did.” “Hope he doesn’t change his shirt,” laughed Willard, as he corrected his account. “We might not recognize him.” “I’d know him as long as he didn’t dye his hair! Well, what are we going to do with all that money, Will? I suppose we’d better pay back some of what we borrowed, hadn’t we?” “I should think so. Suppose we pay your father his fifty and I’ll take twenty-five.” “But you put in a hundred and twenty-five and dad only put in fifty,” Tom demurred. “You take fifty and we’ll pay dad twenty-five. That’s fairer.” And after some discussion it was settled that way. “Then,” said Tom, “we have about thirty-five left, haven’t we? What’ll we do with that?” “We’ll let twenty-five of it remain in the treasury,” replied Willard, “and declare a dividend of five dollars apiece. How’s that?” “All right,” said Tom. “How do you do it?” “Do what?” “Why, declare a dividend.” “You――you just do it,” laughed Willard. “We’ve declared it. To-morrow we’ll each take five dollars out.” “What’ll we do with it?” asked Tom. “Anything you like. Spend it; save it; anything.” “Oh, I see. It’ll be our own, you mean?” “Of course!” “Think of that!” murmured Tom. “Say, that’s fine, isn’t it? Why, I didn’t suppose I’d get anything out of it for a long time! I wonder――――” “What?” asked Willard as the other paused. “I wonder what I’ll do with it. I guess I’ll start an account at the bank, a savings account. Did you know that they pay you three per cent. interest, Will? What’s three per cent. on five dollars?” “A cent and a half,” answered Willard, smiling. “Is that all?” Tom’s face fell. “I’ve a good mind to spend it, Will!” “There’s one thing we’ve forgotten,” observed Willard later, “and that is that I haven’t any license to run that car, Tom. I guess I’d better have one, eh?” “I should say so! Gee, they might have nabbed you that day you were out alone! I didn’t think about it. Anyway, it’s only two dollars.” “I know, and I’ll pay it myself――out of my dividend.” “Indeed you won’t! The――the firm will pay it.” “Pshaw, it isn’t worth while! What’s two dollars?” “Well, it’s almost as much as we started business with,” replied Tom dryly. “The firm paid for my license and it ought to pay for yours. To-morrow we’ll get an application and fill it out. Now let’s get out somewhere where it’s cool. That gas makes it hotter than the dickens in here.”