"So there are; but the Florina will stand almost anything in the shape of a blow. All you have to do is to reef, and let her go it. But you can always tell when it is going to be bad weather, and you can make a harbor. With a boat of this size you can run into any creek or river, anchor, and eat and sleep till it is fair weather again. I always keep within a few miles of the shore, on a long cruise. If I can get away for two or three weeks this summer, I intend to make a voyage up to the strait, and down on the other side of the lake." "I should like to go with you first rate." "My friend Waterford, who has made his fortune by speculating in lands, keeps a boat just like the Florina; and last summer he went to Detroit and back in her." The picture he drew of life on the lake pleased me exceedingly, and I could not but sigh when I thought that such amusements were only for rich men. A poor boy, like me, had no right to think of them. Mr. Whippleton had come about, and at dark we were at the mouth of Chicago River again. I took in the jib, and he moored the boat near the lake. When we had put everything in order, he invited me to sail with him the next day. "To-morrow will be Sunday," I suggested. "What of it? The Florina sails just as well on Sunday as on any other day." "I would rather not sail on Sunday. I want to go to church and to Sunday school." "I didn't think that of you," replied the skipper, contemptuously. "I always sail Sundays, and I expect to race with Waterford to-morrow." "I hope you will excuse me, sir; I would rather not go." I saw that he was disgusted with me, but I could not yield this point. I went home, feeling that I had offended my employer, who evidently wished me to assist him in handling the boat. CHAPTER IX. IN WHICH PHIL ATTEMPTS TO MAKE OUT A TRIAL BALANCE. I went to church and to Sunday school as usual the next day; and I knew that I felt better than I should have done on board of the Florina. The next day, however, when I met Mr. Whippleton in the counting-room, he seemed to have laid up no grudge against me: on the contrary, I thought he was rather more pleasant and considerate than usual; but perhaps his conduct was only in contrast with what I had expected. On Thursday morning, Bob Murray, the new entry clerk, appeared, and I spent the forenoon in initiating him into the mysteries of his duty. In the afternoon I commenced posting, for Mr. Whippleton had been so busy with his boat, and with his other out-door occupations, that the books were somewhat behindhand. While I was thus engaged, I obeyed the instructions of the junior partner, and examined carefully into the system by which the accounts were kept. I began early in the morning and worked till late at night, until I had posted everything down to the Saturday of the preceding week. Then I had no difficulty in keeping the work up.