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S. J. You might as well, and the partnership shall begin at once.

J. (drawing out his pocket-book, and counting out some bills). Two hundred, two hundred and ten, two hundred and twenty-five. I guess you’ll find it right.

S. J. (looking over the bills carelessly). Yes, quite correct. Stay, I will give you a receipt. What is your name? (Writes.)

J. Jonathan Peters.

S. J. (passes him receipt). Mine is Jenkins. Success to the firm of Jenkins and Peters. I’ll see about a sign.

J. (surprised). Do you do it here? I don’t see nothin’ to sell.

S. J. Oh, it’s a commission business. I’ll attend to that, and you’ll do the writing. I suppose you can write a good hand.

J. Oh, yes, I’ve been to writin’ school two winters. I can’t write very fast.

S. J. Never mind, you’ll learn. Practice makes perfect. I think I’ll have you begin to-day. Do you see that book? (Points to an old ledger on the desk.)

J. Yes.

S. J. Well, there’s a blank book. I want you to copy out of the ledger into the book, beginning at the first page.

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