But there was worse to come! McTavish, the accountant, found that the average sales for the last two years were only $22,000.00 in round figures, and I had estimated at $28,000.00.

"My," I said to him, "that will bring the profits down to about $40.00 a week!"

"No," he replied, "they'll no be mooch over half o' that."

"Why?" I asked in amazement.

"Because," said he, "you based your estimate of pr-rofits on the percentage of expense. Therefore, Meester Black, the less your sales are, the gr-reater becomes the percentage of expense."

I didn't quite follow this, but he continued:

"Ye should set a dead-line of expense and departmentize your costs."

I looked quite mystified by this, and he explained:

"Do ye noo compr-rehend? I mean ye should have only a certain percentage of expense for rent, salaries, advertising and se-emilar items, and then plan your expenses not to exceed these percentages."

"I see," said I. "Will you help me with that?"

"I surely will. I can give the matter some attention in aboot a week,"

said he.

"Then," said I, "so far as you can see, the business, instead of showing me a profit of about $60.00 a week, will show me only a profit of about $25.00."

"Just aboot that," he replied. "Indeed, it will approximate somewhat less. There is one other matter, Mr. Black, I would suggest you do at once, and that is, let me see the agreement you had wi' that mon, Simpson."

"That's at Barrington's," I said.

"Well, can we no get hold of Barrington noo?"

"Surely. I'll introduce you to him."

"Don't fash yoursel'," said he with a smile, "that'll no be necessary, for he was in the store while ye were at yer lunch to-day and I had a convarsation with him."

"What's the trouble, then?" I asked.

"Merely this," said he, and he put his arm on my shoulder very kindly.

"That mon, Simpson, left $527.00 worth of accounts which he did no pay and I believe by the agreement ye made wi' him that ye're liable for them."

I was too thunderstruck to say anything! What a hash I had made of my first week's business! So far as I could see, I had given up a good job for one with very little more real money, but a lot of care and worry; I had been robbed of about $1,300.00 in stock and $500.00 in unexpected liabilities. My first week's business, then, showed me a loss of nearly $2,000.00! I began to think I was not so all-fired clever as I thought I was!

Betty was a little brick! When I told her all about it, she said:

"Well, I don't see anything so _very_ dreadful in that. If you have it in you to make a business man, you can soon increase the sales of the store so that you will be making all you thought you would, and perhaps it won't hurt you to lose a little money at the beginning. Even now, you are much better off than a great many other people are. If only Simpson doesn't demand his $3,500.00 at once, so that you don't lose the farm"--I shivered at the thought--"you'll pull through all right."

When I figured up the sales at the end of the week there was nothing like the $560.00 that I was figuring on. It was only $281.15. I had more respect then for proprietors of retail stores than I had a week before!

I hoped that next week I would have that division of expense worked out so that I could know just what my expenses were going to be.

CHAPTER V

BETTY MAKES A PROMISE

On the following Monday, I was in the store, feeling kind of blue over the general muddle I had made of things, when who should go by but Betty and Stigler! If there was one man in the town I disliked, it was Stigler. He was one of those narrow-faced individuals who goes around with a perpetual sneer. I never heard of him saying or doing anything good to any one. It was said of him that he was so mean that he grew a wart on the back of his neck to save buying a collar b.u.t.ton!

Stigler was in love with Betty. I didn't blame him for that; but what she could see in a fellow like him got me! I was jealous--I know I was jealous, and I told Betty so when she accused me of it that night.

"Dawson," she said, "you act like a jealous, spoiled child."

And then the love, that had been growing in my heart, became too great to contain.

"Betty," I cried hotly, "you know how much I love you! Do you wonder that I'm jealous, when I see you with that man?"

"And why shouldn't I be with him?" she said archly.

"Well, you can't be with him any more," I said.

"Hoity-toity! and who are you to tell me whom I shall or shall not go with?"

Her words were discouraging, but something in her eyes. . . .

Something had happened to the town when I left Betty's house. The hard pavements were gone, and instead of them were beautiful silvery clouds.

The ordinary air had changed into exhilarating ether. I wanted to sing; I wanted to tell people of my good fortune; but everybody must have known it to have looked at me. I kept saying to myself, "I'm engaged to be married! I'm engaged to be married!" When the teams went by they went "Click _clack_ety click!--click _clack_ety click!--I'm engaged to be married!--I'm engaged to be married!"

Mother had gone to bed when I got home, but I woke her up and told her the good news. I expected her to be surprised, but she wasn't a bit. All she said was: "Well, everybody knew it but you!"

I suppose it is because Love is blind that I didn't know. I told mother that we were going to be married on the 19th of June.

"Do you think it wise to get married so soon?"

"Yes, indeed," I said, "I need the help of a woman like Betty in my business. You see, mother, her business experience and her--"

Mother kissed me on the lips and said:

"Don't bother to think up any excuses--Love itself is sufficient excuse for that."

I saw some tears in mother's eyes. I put my arm around her waist and said:

"You are happy, aren't you, mother, dear?"

She kissed me again and pushed me from her, and hurried to her room.

When she got to the door she turned around and said, "G.o.d bless you, my boy."

Believe me, I had _some_ mother.