Francesca spends an evening or two with it, first of all, because, since she is so young, we think it good mental-training for her, and not that she ever accomplishes any results worth mentioning.

She begins by making three columns headed respectively F., S., and P.These initials stand for Francesca, Salemina, and Penelope, but they resemble the signs for pounds, shillings, and pence so perilously that they introduce an added distraction.
She then places in each column the items in which we are all equal, such as rooms, attendance, fires, and lights.

Then come the extras, which are different for each person: more ale for one, more hot baths for another; more carriages for one, more lemon squashes for another.

Francesca's column is principally filled with carriages and lemon squashes.

You would fancy her whole time was spent in driving and drinking, if you judged her merely by this weekly statement at the hotel.
When she has reached the point of dividing the whole bill into three parts, so that each person may know what is her share, she adds the three together, expecting, not unnaturally, to get the total amount of the bill.