"I have taken an interest in the subject, and studied it very attentively. My father, who served his time at the desk, gave me a great deal of instruction." "Who is your father?" "He was formerly a merchant, but now he is the agent of a wealthy real-estate owner." "He instructed you very well. Has Mr. Collingsby said anything to you lately about your duties?" "No, sir; he has hardly spoken to me since I have been in the counting-room; never, except to ask me a question," I replied. "He does not say much to any one; but he is well pleased with your work, and spoke of the neat appearance of your books to-day." "I am certainly very much obliged to him," I added, delighted with this testimony; for I felt that it was the first point I had gained towards the discharge of my great mission. "He says you write very handsomely and very plainly; that your footings and extensions are uniformly correct." "I try to have everything right and neat," I answered, delighted beyond measure at this kind opinion of me. "I took occasion, while the subject was warm, to mention a matter of which I have been thinking lately," continued Mr. Whippleton. "I have a great deal of out-door business to do, and the entire charge of the books is too much for me. We are going to have another entry clerk, and you will hereafter be the assistant book-keeper." I was very much obliged to him for this new mark of confidence. He explained that he did not intend to give me the entire charge of the books yet, but that I should do the posting and keep the cash book; or rather, that I should assist him in doing these things. He wished me to look into the system of book-keeping the firm had adopted, and prepare myself to keep the books in the course of a year. I promised to be diligent and attentive, but I assured him that I already understood the method. "Between us both, when we have another entry clerk, we shall have a little more time for sailing," he added. "If we can get away at three or four in the afternoon, we shall have some jolly cruises, for we can make an easy thing of it in the boat as well as at the desk." "How far can you go in this boat?" I asked, as I glanced at the broad expanse of waters to the north and east of us. "How far? As far as you please. A thousand miles. You can go to the head of Lake Superior, or through Lake Huron to the foot of Lake Erie." "Not in this boat." "Why not?" "Because she isn't large enough." "Yes, she is. Her cabin is large enough for two to sleep in; and there is a cook-stove forward, where you can get up as good a dinner as they have at the Tremont House." "But there are violent storms on the lakes, I have read."