Business Journal . he only correct method of figuring profits. Infact, it is simply reversing the percentages in order to makeit easier for the merchant to know from day to day, or frommonth to month, whether his business is realizing the profitsthat he anticipated when marking his goods. Just LOOK UP, LIFT UP. Hard luck stories are like overdue notes. Go bury thy sorrows, the world hath its Before money was invented some people were happy. Shake hands as though you meant it, and smile. Its as easy to rob the friend that trusts and believes inyou, as it is to shoot chickens in a b


Business Journal . he only correct method of figuring profits. Infact, it is simply reversing the percentages in order to makeit easier for the merchant to know from day to day, or frommonth to month, whether his business is realizing the profitsthat he anticipated when marking his goods. Just LOOK UP, LIFT UP. Hard luck stories are like overdue notes. Go bury thy sorrows, the world hath its Before money was invented some people were happy. Shake hands as though you meant it, and smile. Its as easy to rob the friend that trusts and believes inyou, as it is to shoot chickens in a barn yard. Be a sportand shoot game. In darkness, in light, in sorrow, in an optimist ever and things will come right. You cannot put influence in a glass case. Optimism is the first born of hope, the mother of confi-dence, the executioner of adversity and the undertaker ofpessimism. A frown is a renegade smile that is afraid to look itselfin the face. ? ?••% = Z/e^n S-f- Slje Hufiutrsa Journal VII. Department of Commerce, University of Pennsylvania. THE TYPEWRITTEN LETTER. 1 have just received from a some-what distant camp in the woods a let-ter addressed to me on a typewriter,and at first that seemed to me there they have bear and moose anddeer and that sort of thing, the coun-trv there is still wild and you wouldntnaturally look for typwriters where youfind wild animals. From a camp likethat youd expect to get a letter writ-ten with pen and ink in a bold, butcramped hand, by a man who certainlyhad never plugged a typewriter and wasnot overhandy with the pen. On second thought its really veryeasy. The man that owns and runs thiscamp is at this time of year very busy,in communicatiun with old and newguests who will come to him or whoare talking of coming to him this Sum-mer and theres a lot of writing to bedone, and long since he discovered thatthe quickest and easiest way to do thisis on a typewriter. And when you cometo think it over you realize that


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