One of her pupils, for instance, was a gentleman in the fruit and potato line, in the Borough.

By reason of his early education, which had not been neglected so much as entirely omitted, he was unable to personally conduct his accounts.

Now a merchant without his accounts is as helpless as a tourist without his Cook.

So that he desired, in his mature age, to learn book keeping, compound addition, subtraction, and multiplication.

He had no partners, so that he did not want division.