_Expenses_ Tom’s and Bob’s share first three trips $25.00 Tom’s and Bob’s share mackerel 36.66 Tom’s and Bob’s share other fish 5.00 Bait purchased 9.50 Anchor 5.00 Extra rigging 15.00 Hooks and lines 10.00 Provisions 25.00 Hire of tender 10.00 Paid Captain Sam for labour 11.50 Incidentals 13.50 ——— Total expenses $166.16 ——— Balance $153.84 Henry Burns’s share 76.92 Jack Harvey’s share 76.92 “Hooray!” cried Harvey, waving the paper, triumphantly. “I wonder what my dad would say to that. I’ll bet he’d be pleased. That’s the first money I ever earned.” “Well, why don’t you write him about it?” suggested Henry Burns, with a wink at Tom. “You’re feeling pretty strong after the summer’s sailing.” “Say, I never thought of that,” exclaimed Harvey. “I’ll do it—that is, I’ll do it some day—say—well, some rainy day when I’ve nothing else to do.” “You like to write letters about as well as I do,” said Henry Burns, laughing. “But I’ll tell you what I’ll do. You write to your father, and I’ll write and tell old Mrs. Newcome what we’ve done this summer with the boat. She’d be pleased to know about it.” “All right,” said Harvey. “It’s a bargain—that is, some day when it’s raining good and hard and nothing else to do. Perhaps you’ll let me read your letter over first. It will sort of give me an idea what to say.” “We’re much obliged to you, Mr. Dakin,” said Henry Burns, as they left the store. “You keep the money for us till we go home. We’ll want a few more provisions, too.” “Oh, you’re welcome,” responded Rob Dakin, good-naturedly. “You’re good customers, and I’m glad to oblige you. I hope you can keep that fifty dollars.”