She put her hand over my mouth and said: "Don't be silly! Now is the time to see if you have any manhood in you. Anybody can talk big when everything goes right! No one ever made a success without having some failure. Don't you remember what Lord Beaconsfield said, when he was asked how he attained success?" I shook my head gloomily. "He said, 'By using my failures as stepping stones to success!'" "Well," said I, "I've certainly one big stepping stone here." "Quite right," said she, "then step up it like a man!" A girl like Betty, I thought, was worth bucking up for! I just set my teeth and decided I would pull through the thing somehow! I thought the worst had happened, but I found it hadn't. Herson, the salesman from Bates & Hotchkin, completed the inventory, the next day, with the assistance of the others in the store. I can't say I did much to help, for I was simply consumed with anxiety. All I did was to serve customers while it was going on, and that helped to keep me from worrying too much. Herson came over to me when he finished the inventory and said: "I'm afraid you are going to be sadly disappointed at the figures. I have put the goods in at their present valuation, as near as I can figure it, and I find that there are $8,100.00 worth." "Then," said I, "I have lost over a thousand dollars on that stock--$1,360.00!" "You surely have," said he. "Well," I thought, "even so, there's a chance of recovering, and Betty is looking to me to make good and I must!" But there was worse to come! McTavish, the accountant, found that the average sales for the last two years were only $22,000.00 in round figures, and I had estimated at $28,000.00. "My," I said to him, "that will bring the profits down to about $40.00 a week!" "No," he replied, "they'll no be mooch over half o' that." "Why?" I asked in amazement. "Because," said he, "you based your estimate of pr-rofits on the percentage of expense. Therefore, Meester Black, the less your sales are, the gr-reater becomes the percentage of expense." I didn't quite follow this, but he continued: "Ye should set a dead-line of expense and departmentize your costs." I looked quite mystified by this, and he explained: "Do ye noo compr-rehend? I mean ye should have only a certain percentage of expense for rent, salaries, advertising and se-emilar items, and then plan your expenses not to exceed these percentages." "I see," said I. "Will you help me with that?" "I surely will. I can give the matter some attention in aboot a week," said he. "Then," said I, "so far as you can see, the business, instead of showing me a profit of about $60.00 a week, will show me only a profit of about $25.00." "Just aboot that," he replied. "Indeed, it will approximate somewhat less. There is one other matter, Mr. Black, I would suggest you do at once, and that is, let me see the agreement you had wi' that mon, Simpson." "That's at Barrington's," I said. "Well, can we no get hold of Barrington noo?"