The bearer of this letter wishes to inspect our pianos. We shall esteem it a favor if you will kindly explain the merits of these instruments and give---- ----an opportunity to thoroughly examine them. Respectfully, At the time of referring the inquiry to the dealer, the blank shown in Fig. 37 is filled in and mailed to the salesman in whose territory the dealer is located. The lower half of the blank is for the salesman's report to the house. [Illustration: Fig. 37. Notice of Inquiry Sent to Salesman, with Blank for His Report] =Salesman's Expense Accounts.= Detailed expense accounts should be mailed to the house weekly. A conveniently arranged form, with columns, for regular expense items such as _hotel_, _R. R. fare_, _livery_, etc., will greatly assist the salesman in making up his accounts. Such a form is shown in Fig. 38. This is a card 3"×5" in size, punched to fit a small ring binder small enough to be carried in the pocket. Both sides of the card are used, providing for a record of expenses covering a period of one week. SALES RECORDS Regardless of the nature of the business, whether sales are made through the mail, by traveling salesmen, or resident agents, summaries of sales from day to day, supply much valuable information to the sales manager. Sales summaries which show the amount of sales each day and month, are the working charts of the sales manager. It should be remembered that these statistics are chiefly valuable for comparative purposes, but to insure comparisons of value, the statistics must be compiled in proper form. It should be possible to compare, not alone total sales, but the sales of each man in different periods, the sales of one man with those of another, the sales in different territories, the sales of different departments, the sales by mail with those of personal salesmen. [Illustration: Fig. 38. Traveler's Weekly Statement of Expenses] =Daily Sales Records.= The daily record of sales should show the sales of each department, the source of the sales, and the proportion of cash and credit sales. These should also be divided as to wholesale and retail. A convenient form is shown in Fig. 39. This is a sheet punched for a loose-leaf book, and there should be as many copies as there are men in the organization who are directly interested. Besides the sales manager, the general manager, the advertising manager, and the comptroller are all directly interested. By using carbon paper as many copies as needed can be made at one writing. [Illustration: Fig. 39. Daily Tabulation of Sales by Departments] [Illustration: Fig. 40. Monthly Recapitulation of Daily Sales Reports] [Illustration: EXECUTIVE BUILDING OF THE LEWIS PUBLISHING CO., UNIVERSITY CITY, ST. LOUIS, MO.]