The order is now properly recorded and is ready for shipping. But before a shipping order can be made, it must be routed. This is done by consulting a postal and express shipping guide, in which will be found the name of every postoffice in the country, the names of the express companies reaching that point, or, if not an express office, the name of the nearest office. The name of the express company is entered on the order, which is then turned over to the billing clerk. [Illustration: Fig. 18. Prepaid Shipping Sheet] The making of a shipping order, Fig. 17, is the next step. At the head of, and attached to, the order is a label as shown in the illustration. This shows the name and address, and the name of the express company, which information is duplicated on the order blank by means of carbon paper. The body of the order gives full particulars of the articles to be shipped, names of the order clerk, checker, and entry clerk, together with the date. All orders should next be entered on the shipping sheets, which are supplied by the express companies. A prepaid sheet is shown in Fig. 18. This is made in duplicate, one copy, signed by a representative of the express company, remaining with the shipper. The copy for the express company serves as a voucher for the collection of the charges. [Illustration: A MODERN FACTORY DINING ROOM. One of the Developments of Modern Business. Studebaker Bros. Mfg. Co., South Bend, Ind.] The express shipping sheet and the orders, with labels attached, should be sent to the packing and shipping room, where the goods are packed and shipped. The order should then be returned to the office, and filed with the customer's orders in the correspondence files. This should be a formal acknowledgment, giving full information as to when and how shipped. It will be seen from the above that orders of this class necessitate a number of details, each of which forms an important link in the complete chain. RETAIL DELIVERY SYSTEM Not the least important problem in shipping is that of the retail store. While this problem is of special importance in a large city, it is one which must be met by the retailer in every community. Under present conditions, the retailer is obliged to deliver a large per cent of the goods that he sells, and the tendency is for this percentage to increase rather than decrease.