"Well, it was pretty hard, John, for me at first to understand keeping accounts and all that, but Bettie and Bob were so insistent that I finally made up my mind that I was going to learn what it was all about. I think now I've a pretty fair idea how to tell whether a thing's paying or not; besides, since we got it started it don't take over five minutes a day. Before the summer is over, we'll have our work pretty well systematized. I'm beginning already to find out that a lot of things we've been doing on this farm all our lives have been unprofitable and also that many things we've neglected entirely can be made to pay a good profit." "Nothing like figures, Joe, to tell you where you're at," laughed the banker. "Next thing for us to do, Joe, is to see that we get our farmers all awake and in line for a new concrete road to town. We must build that road this summer. I want you to be able to haul your produce easily." When Bob returned to the porch, he found that the boys and girls had gone for a walk, from which they did not return until the banker and his wife were ready to leave. It did not add to his pleasure to see the easy manner in which they walked along, arm in arm, on their return to the house, or the rather overlong hand-shaking when they finally parted. He decided he didn't like those boys--especially "Eddie" Brown. XVI RUTH AND JERRY "I'm goin' to start planting the corn this morning, Bob," said his uncle at breakfast on Monday morning. "I ought to get the ten-acre field finished by Wednesday evening. As soon as that is planted, I guess I had better take the tractor and haul out some more cement. John White and I made arrangements on Saturday, when he was here, to go ahead with the rest of the buildings. There'll be a considerable amount of cement required for these, and I don't want to stop planting corn to bring it out, and after that you know we'll be pretty busy. I wish you would figure up how many barrels of cement it will take approximately for each of the buildings, Bob; also the rolls of galvanized wire and steel bars for reinforcing so that I can get these ordered at the same time. You'll want some window frames and ventilators, gratings and other things for the cow barn, too. I think you'd better make some sketches and a list of just what you want. Then we can get bids, and see where we can buy the cheapest. You'd better get some catalogs, too, Bob, on cow stable fittings, such as stanchions, sanitary water bowls and manure carriers. Of course, we'll want to build the silo, too, at the same time, and you better make a list of the materials required for that. You and your Aunt Bettie can talk over the details and arrange the matter between you." [Illustration: GOOD SEED WELL PLANTED LAYS THE FOUNDATION FOR A PROFITABLE CROP]