Not the least of the many advantages of this plan is the one of having all typewriters in one place, confining the noise. Employes in other departments of the office are greatly benefited by working in comparative quiet. Especially advantageous is the absence of the noise of the typewriter in private offices. When the stenographic division is installed, it is necessary to provide a system of call bells, with a push button at the desk of each correspondent. Each correspondent is assigned a signal by which he may summon a stenographer. The chief assigns a stenographer to answer each call, or in the absence of the chief, the one whose turn it is answers the call. =Records of Work.= An independent stenographic division necessitates a careful record of work performed. These records are required in order that the expense may be distributed and the wages of the stenographers charged to the proper departments. A distribution of office expense is just as necessary as a distribution of factory charges. The records should show exactly what it costs to conduct the purchasing, sales, or credit departments. If a man divides his time between two or more departments, his salary should be charged accordingly. In like manner, the wages of a stenographer should be distributed. [Illustration: Fig. 6. Stenographer's Weekly Record of Work, Distributed by Departments] Elaborate or complicated records are not required; a record of the time worked for each department is sufficient, though usually the number of letters written is included. First, is the record of work done by each individual. This should be a record covering a week's work, and may be kept on a card. Fig. 6 shows a form designed for such a record. This is on a 5"×8" card, one of which is given to each stenographer, who keeps the record from day to day. This form provides for a record of the work of the stenographer each day in the week. The columns from left to right are headed with the names of the departments, but instead of having these printed in, it is best to leave the spaces blank and write the names. The daily record shows the hours worked and number of letters written, both morning and afternoon, for each department. Space is also provided for a record of miscellaneous or special work, which should be explained briefly. The total number of hours shown by this record should, of course, agree with the time for which the stenographer is paid. These cards should be turned in to the chief stenographer, who will file them under the name or the number of the stenographer, keeping all records of each employe together. If preferred, daily reports can be used, though the weekly report will prove satisfactory in almost every case.