Nothing was said during supper about putting in running water and fitting up a new bathroom, but Bob noticed the roller towel and horn comb had disappeared and that each had their own towel, brush and comb. When the supper dishes had been put away, and they had all adjourned to the sitting room, Bob's aunt opened the drawer in the sitting-room table and took out several sheets of carefully compiled figures, which she handed over to her husband. "What's this, Bettie?" he asked, taking up the papers. "That, Joe, is an inventory of our assets and liabilities," she answered smiling. "Well, does it look as bad as it sounds?" laughed her husband, as he took up the statement and glanced at it hurriedly. "What's it all about, Bettie, and why have you been worrying your head with figures to-day?" he said, placing the papers on the table, without seeming to comprehend their meaning. "I've been thinking for several days, Joe, that we should know where we stand in the matter of the cost of our farm and equipment, so that we can figure out our possible income and profit. I don't think it would be wise to go ahead and buy and sell without knowing in advance the value of everything we own; the amount of money we're obligated for in the way of loans and have estimated the probable cost of carrying on the work through harvest, and what our crops and produce ought to sell for." ITEM INVENTORY APRIL 15,1916 Farm, 160 acres .................................... $6,000.00 Cows: 10 head @ $175 ................................... 1,750.00 8 head @ $60 ...................................... 480.00 Bull, 1 head @ $350 ................................... 350.00 Calves, 4 head @ $10 .................................... 40.00 Horses: 2 head @ $350 ..................................... 700.00 2 head @ $200 ..................................... 400.00 Hogs: 5 head @ $40 ...................................... 200.00 6 head @ $30 ...................................... 180.00 Sheep, 12 head @ $20 .................................. 240.00 Chickens ................................................ 50.00 Machinery and Tools .................................... 125.00 Automobile ............................................. 440.00 Feed and Supplies ..................................... 300.00 Growing Crops (Labor and Seed) ......................... 180.00 Cash .................................................. 110.00 Bills Receivable ....................................... 75.00 ---------- Total Resources ................................... $11,620.00 Mortgage and Bills Payable ........................... 6,000.00 ---------- Net Worth........................................... $5,620.00