"I don't care about your overhauling the books to that extent without my knowledge," added Mr. Whippleton, looking very much displeased. I began to think I had sailed my last sail in the Florina; but as I had kept the books up square, I did not feel that I had done anything to incur his displeasure. [Illustration: THE TRIAL BALANCE. Page 108.] "I only did it for practice, sir," I repeated, in excuse for my wicked conduct. "Did Mr. Collingsby tell you to do that?" "No, sir; he never said a word to me about it." "Have you shown it to him?" "No sir; of course not. There is something wrong about it. You understand these things so well that I suppose you can tell me at a glance just what the matter is." "Perhaps I can," he added, glancing at my sheets. "What's the matter with it?" "I make it out that the concern has lost about ten thousand dollars in the last six months' business. Of course that can't be so." "Certainly not; and that shows the folly of boys like you meddling with what you don't understand," said he, sourly, and in a more crabbed tone than he had ever before used to me. I had expected to be commended for the zeal I had shown in my efforts to master the details of the business, instead of which I found myself sharply reproved. I had made a failure of my purpose to get out a correct trial balance, and this was sufficiently mortifying without the reproach the junior partner cast upon me. I hung my head with shame while he glanced over the trial balance, which, according to my father's system, included the balance sheet. I supposed his practised eye would promptly detect my error. "What's the matter with it?" said he, petulantly. "There is something about the invoices that I don't understand; but I suppose it must be because I am so thick-headed," I replied, with becoming humility. "With the invoices?" added he, with a kind of gasp which attracted my attention. I glanced at him, and I observed that his face was deadly pale. His lip quivered, and he appeared to be very much agitated. I was astonished at this exhibition on his part, and while I was considering whether he was angry with me or not, he walked away and drank a glass of ice water at the table. I had seen him turn very pale when he was angry, and I was afraid I had mortally offended him by my innocent zeal. "What's the matter with the invoices, Phil?" he asked, returning to the desk with a sickly smile upon his pallid face. "I don't know that anything is the matter with them, sir. I suppose I have made a blunder," I replied, stammering with confusion, for the situation was entirely new to me. "The May invoice of the Michigan Pine Company foots up on the book about fifteen thousand dollars, but the bill on file shows only five." "You have made a silly blunder, Phil," laughed he; but still his lip quivered. "I supposed I had, sir; and I only wanted to know where my mistake was."