"Yes," he said, "I believe your accounting system could be improved--it will take me months to get around to it, as my work is primarily in the shop, at first, at least. You can save both time and money by having your books audited by a firm of public accountants who can also suggest a new and more up-to-date system." "Not a bad idea," said Compton. "I think we will do it." For another half-hour they discussed Jimmy's work, and then as the latter was leaving Compton stopped him. "By the way, you don't happen to know of a good stenographer, do you? Miss Withe is leaving me Saturday." Jimmy thought a moment. Instantly he thought of Little Eva and what she had said of her experience as a stenographer, and her desire to abandon her present life for something in the line of her former work. Here was a chance to repay her in some measure for her kindness to him. "Yes," he said, "I do know of a young lady who, I believe, could do the work. Shall I have her call on you?" "If you will, please," replied Compton As Jimmy left the office Compton rang for Bince, and when the latter came, told him of his plan to employ a firm of accountants to renovate their entire system of bookkeeping. "Is that one of Torrance's suggestions?" asked Bince. "Yes, the idea is his," replied Compton, "and I think it is a good one." "It seems to me," said Bince, "that Torrance is balling things up sufficiently as it is without getting in other theorizers who have no practical knowledge of our business. The result of all this will be to greatly increase our overhead by saddling us with a lot of red-tape in the accounting department similar to that which Torrance is loading the producing end with." "I am afraid that you are prejudiced, Harold," said Compton. "I cannot discover that Torrance is doing anything to in any way complicate the shop work. As a matter of fact a single change which he has just made has resulted in our performing certain operations in less time and to better advantage with five less men than formerly. Just in this one thing he has not only more than earned his salary, but is really paying dividends on our investment." Bince was silent for a moment. He had walked to the window and was looking out on the street below, then he turned suddenly toward Compton.