"There is only one little trouble with you, Phil. You think you know a great deal more than you do know." "I suppose you are right, sir. I thought I knew how to make out a trial balance and balance sheet; but I find I don't, though I have done it a dozen times under my father's direction." "These make-believe accounts are not like real ones," added Mr. Whippleton, sagely. "I see they are not." "I suppose you read a check mark, or something of that kind, for a one, in the invoice book." "I should suppose so myself, sir, if the cash book and check book did not both show that the fifteen thousand dollars was paid to the Michigan Pine Company." "Is that so?" said he, startled again. "I must have left those invoices at my room. I had them there one evening." "Perhaps you have some others there," I suggested quietly, in my ignorance; "for the invoice book shows about forty thousand dollars' worth of lumber for which there are no bills." "They must be at my room; I will bring them down," he added, turning away from me. "They were not entered in the lumber book either," I added; "so, I suppose, if I add forty thousand dollars to the stock item it will come out right." Mr. Whippleton had dropped into a chair, and looked paler than ever. CHAPTER X. IN WHICH PHIL IS PERPLEXED ABOUT CERTAIN INVOICES. "What's the matter, sir? Are you sick?" I asked, startled by the deadly pallor on the cheeks and lips of the junior partner. "I don't feel very well, but I shall be better in a moment," he replied, faintly. "What shall I do for you?" "Nothing, Phil; I feel better now. I'm subject to these ill turns in the summer. I shall be all right in a few minutes. I'll bring down those invoices to-morrow. I bought my boat last year, hoping to cure myself of them by using exercise in the fresh air." I waited a few minutes, and he recovered in a great measure from the sudden attack; but he was still pale, and appeared to be very nervous. "The doctor told me if I attended to business so closely, I should break down altogether," he continued, rising from his chair. "Well sir, I hope you will take a vacation, then," I answered, full of sympathy. "I can't do it; that's the trouble. I hoped I should be able to take my trip round the lake this summer, but I don't see how I can do it. I have to do all the buying for the concern, and attend to all the finances. Mr. Collingsby, you know, really does nothing. The whole establishment rests on my shoulders, and I find I am yielding under the heavy load." "I hope I shall soon be able to do more to help you," I replied.