"I have started with to-day, April 1, 1916, but next year it will be better to take our inventory so that we can start on March 1st, which will be just before the spring work starts. Then we can see what our gain is for the year. We'll have to run separate accounts for all our crops and stock as well as feed and labor in order to see what the gain or loss is on any item. After we get them started, it will take only a few minutes each day to keep them up to date." "Here, you see," she continued, as she walked around the table and sat on the arm of his chair, "I've listed the farm at its probable value-- $6000." "But you have listed it at $2000 more than I paid for it," protested her husband. "That's because it's worth $2000 more than when you bought it," she laughed, "for with the new ditch you have added fifteen tillable acres and we still have a pond and a better driveway up to the barn. Then, of course, I've included in the improvements the running water and bathroom equipment." "We've not decided to put that in yet," said her husband quickly, to which she made no reply. "Then you see, I've listed our stock and equipment at $5520. These added together make our assets total $11,520. You have already obligated yourself at the First National Bank for $5400, and when we get the loan for the running water, it will make a total of about $6000." At the mention of a further loan, Bob noticed his uncle's brow contracting in a way that did not speak well for the installation of the running water. "But you're missing the best item of all, Joe," said his wife, "the sand pit. I was talking to Mr. White about this when I was in town yesterday, and he feels sure that by the time Mr. Brady gets all the sand he requires for the railroad work, they will be making concrete roads throughout the county and that there'll be a big demand for this pit. While I don't know exactly how big the pit is, I've estimated that it contains thirty thousand yards. If we figure this at 50 cents per yard, the price Mr. Brady is paying, it will bring us $15,000." "But I'm afraid those are only day dreams, Bettie," laughed her husband good-naturedly; "it couldn't be possible that so much money could be gotten out of a sand pit."