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Chapter 6 Test Item File Waybright/Chen/Pyper, Financial Accounting, Ce
Financial Accounting (Waybright)

Chapter 6 Inventory
6.1 Describe the three different inventory costing methods
1) Merchandise inventory represents the goods that a merchandiser has available to sell to its customers.
Answer: TRUE
Diff: 1 Type: TF
LO: 6-1 Describe the three different inventory costing methods
Skills: Concept
Blooms: Knowledge
CFALO: A-9 Explain and apply inventory costing methods
2) Merchandising companies can be either wholesalers or retailers.

Answer: TRUE
Diff: 1 Type: TF
Skills: Concept
Blooms: Knowledge
3) Manufacturers generally purchase large amounts of products from wholesalers and resell them to retailers.
Answer: FALSE
Diff: 1 Type: TF
Skills: Concept
Blooms: Knowledge
4) GAAP allows two different kinds of inventory costing methods.

Answer: FALSE
Diff: 1 Type: TF
Skills: Concept
Blooms: Knowledge
1
Copyright © 2013 Pearson Canada Inc.
5) Under the specific-identification method, the flow of goods through the accounting records will:
A) be the opposite of the physical flow of goods through the business.
B) closely match the physical flow of goods through the business.
C) exactly match the physical flow of goods through the business.
D) have no relationship to the physical flow of goods through the business.
E) sometimes match the physical flow of goods through the business.
Answer: C
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
6) Under the FIFO method, the flow of goods through the accounting records will:
A) be nearly the opposite of the physical flow of goods through the business.
Answer: B
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
7) Under the average cost method, the flow of goods through the accounting records will:
A) be the opposite of the physical flow of goods through the business.
Answer: D
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
2
8) An inventory layer is synonymous with a separate:

A) sale of merchandise.
B) purchase of merchandise.
C) return of merchandise.
D) customer return of merchandise.
E) discount of goods from the supplier.
Answer: B
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
9) An accounting department only needs to know:

A) how many units were sold, not which units were sold.
B) which units were sold, not how many units were sold.
C) the specific price of a specific unit.
D) the average price of a specific unit.
E) the physical flow of goods.
Answer: A
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
10) Cost of goods sold may include all of the following EXCEPT for:
A) the actual cost of the item.
B) shipping costs.
C) insurance.
D) management salaries.
E) the cost to make the item.
Answer: D
Diff: 1 Type: MC
Skills: Application
Blooms: Application
11) A manufacturer uses __________ inventory to produce the goods it sells.

Answer: raw materials
Diff: 1 Type: SA
Skills: Recall
Blooms: Knowledge
3
12) The inventory system that uses the merchandise inventory account as an active account is called:
Answer: perpetual system.
Diff: 1 Type: SA
Skills: Concept
Blooms: Knowledge
13) What does a manufacturer's goods available for sell represent?

Answer: finished goods inventory
Diff: 1 Type: SA
Skills: Application
Blooms: Application
14) Which method of valuing inventory is based on the average of units?

Answer: average cost method
Diff: 1 Type: SA
Skills: Concept
Blooms: Knowledge
15) What is the method of valuing inventory that is based on the costs for each individual item?
Answer: specific cost method
Diff: 1 Type: SA
Skills: Concept
Blooms: Knowledge
16) What is the method of valuing inventory that is based on the assumption that the oldest goods will be
sold first?
Answer: FIFO method
Diff: 1 Type: SA
Skills: Concept
Blooms: Knowledge
17) Goods such as milk, bread, and cheese would probably be costed using what method?
Answer: FIFO method
Diff: 2 Type: SA
Skills: Application
Blooms: Application
4
18) A new car lot would probably cost its inventory using what method?
Answer: specific-identification method
Diff: 2 Type: SA
Skills: Application
Blooms: Application
19) The inventory system whereby the merchandise inventory account balance is merely a record of the most
recent physical inventory count is called the:
Answer: FIFO system.
Diff: 1 Type: SA
Skills: Concept
Blooms: Knowledge
6.2 Compute inventory costs using specific-identification; first-in, first-out (FIFO); and average cost methods
and journalize inventory transactions
1) Beginning inventory plus net purchases equals cost of goods sold.

Answer: FALSE
Diff: 1 Type: TF
LO: 6-2 Compute inventory costs using specific-identification; first-in, first-out (FIFO); and average cost
methods and journalize inventory transactions
Skills: Recall
Blooms: Knowledge
2) A piece of artwork would probably be inventoried using the specific-identification method.

Answer: TRUE
Diff: 1 Type: TF
Skills: Application
Blooms: Application
3) The objective of inventory tracking is to allocate the cost of goods available for sale between the cost of units
sold and the cost of unsold inventory.
Answer: TRUE
Diff: 1 Type: TF
Skills: Recall
Blooms: Knowledge
5
4) Cost of goods sold is shown on the:

A) balance sheet as an asset.
B) income statement before gross profit.
C) statement of retained earnings.
D) income statement after gross profit.
E) balance sheet as a liability.
Answer: B
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
5) Inventory is shown on the:

A) balance sheet as an asset.
B) income statement before gross profit.
C) statement of retained earnings.
D) income statement after gross profit.
E) balance sheet as a long-term asset.
Answer: A
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
6) The amount of cost of goods sold is MOST influenced by the:

A) cost of the items sold.
B) cost of the unsold items.
C) inventory method used.
D) number of items sold.
E) the physical flow of inventory.
Answer: C
Diff: 2 Type: MC
Skills: Critical Thinking
Blooms: Comprehension
6
7) The LEAST widely used of the inventory valuation methods is:

A) FIFO.
B) perpetual system.
C) average cost.
D) specific-identification.
E) periodic system.
Answer: D
Diff: 1 Type: MC
Skills: Recall
Blooms: Knowledge
8) Brandon Company has the following list of inventory:
Item Unit Cost Selling Price

DKW $13,257 $20,322
EOR $6,790 $7,192
CKS $18,302 $19,773
XCC $9,394 $11,274
CIS $27,434 $33,409
Under specific-identification, what is Brandon's ending inventory if EOR and CIS are not sold during the
current period?
Answer: $34,224
Diff: 3 Type: SA
Skills: Application
Blooms: Application
7
9) Isaiah Sporting Goods uses the perpetual average cost method of determining inventory costs.
Below is the inventory record for Product C124.
Date Received Sold Cost/Unit Total Cost

April 22 534 $6.58 $3,513.72
May 17 433 $6.70 $2,901.10
June 21 389 $6.76 $2,629.64
August 2 436 $6.44 $2,807.84
What is the average cost per unit after the receipt of the June 21 inventory?
Answer: $6.67
Calculation: (3513.72 + 2901.10 + 2629.64)/(534 + 433 + 389)

Diff: 3 Type: SA
Skills: Application
Blooms: Application
10) Brandon Company has the following list of inventory:
Item Unit Cost Selling Price

DKW $13,257 $20,322
EOR $6,790 $7,192
CKS $18,302 $19,773
XCC $9,394 $11,274
CIS $27,434 $33,409
Under specific-identification, what is Brandon's cost of goods sold if EOR and CIS were not sold during the
current period?
Answer: $40,953
Diff: 3 Type: SA
Skills: Application
Blooms: Application
8
11) Rick Company’s beginning inventory and purchases during the fiscal year ended December 31, 2012 were
as follows: (NOTE: The company uses a perpetual system of inventory.)
Units Unit Price Total Cost

January 1–Beginning inventory 18 $24 $432
March 12–Sold 13
April 11–Purchase 45 $29 $1,305
June 20–Sold 33
Aug 16–Purchase 35 $27 $945
Sept 11–Sold 29
Total Cost of Inventory
Ending inventory is 23 units.
$2,682
What is the ending inventory of Rick Company for 2012 using FIFO?
Answer: $621 (23 x $27 = $621)
Diff: 2 Type: SA
Skills: Application
Blooms: Application
12) Casey Company’s beginning inventory and purchases during the fiscal year ended December 31, 2012 were

March 8–Sold 14
April 2–Purchase 30 $13 $390
June 5–Sold 25
Sept 11–Sold 22
Total Cost of Inventory $980
Ending inventory is 14 units.
What is the ending inventory of Casey Company for 2012 using FIFO?
Answer: $196
Calculation: There are 14 items left out of the second purchase (14 x $14 = $196)
Diff: 3 Type: SA
Skills: Application
Blooms: Application
9
13) Prepare the journal entries to record the cost of an item for $28 that sold for $40 cash under the perpetual
inventory method.
Answer: Debit Cost of Goods Sold $28; Credit Inventory, $28
Debit Cash $40; Credit Sales $40

Diff: 2 Type: ES
Skills: Application
Blooms: Application
14) Prepare the journal entry to record the purchase of $7,400 of inventory on account under the perpetual
inventory method.
Answer: Debit Inventory, $7,400; Credit Accounts Payable, $7,400
Diff: 2 Type: ES
Skills: Application
Blooms: Application
15) When merchandise is sold and the perpetual system of inventory is used, the journal entry to record a
sale of merchandise on account would include:
Answer: Debit Accounts Receivable; Credit Sales.
Debit Cost of Goods Sold; Credit Inventory.
Diff: 2 Type: ES
Skills: Application
Blooms: Application
10
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16) Rick Company’s beginning inventory and purchases during the fiscal year ended December 31, 2012 were

March 12–Sold 13
April 11–Purchase 45 $29 $1,305
June 20–Sold 33
Sept 11–Sold 29
Total Cost of Inventory
Ending inventory is 23 units. $2,682
What is the cost of goods sold for Rick Company for 2012 using FIFO showing detailed calculations.
Answer: $2,061
Calculations:
A. Sold 13 out of the beginning inventory of 18 (13 x $24 = $312)
B. Sold the remaining 5 of the beginning inventory of 18 (5 x $24 = $120)
C. Sold 28 out of the first purchase of 45 (28 x $29 = $812)
D. Sold the remaining 17 of the first purchase of 45 (17 x $29 = $493)
E. Sold 12 out of the second purchase of 35 (12 x $27 = $324)
Diff: 3 Type: ES
Skills: Application
Blooms: Application
17) Journalize the following transactions using the perpetual inventory method.
June 11 Purchased $6,700 of merchandise on account, terms 4/10, n/45.
June 14 Returned $990 of merchandise that was damaged for credit.
June 18 Paid balance of account from purchase of June 11.
Answer:
Date Description PR Debit Credit
June 11 Inventory $6,700
Accounts Payable $6,700
June 14 Accounts Payable $990

Inventory $990
June 18 Accounts Payable $5,710

Inventory $228.40
Cash $5,481.60
11
Diff: 2 Type: ES
Skills: Application
Blooms: Application
18) Journalize the following inventory transactions using the perpetual inventory method.
April 17 Purchased $4,800 of inventory, on account, terms 2/10, n/30.

April 22 Returned $750 of damaged merchandise to supplier.
April 25 Paid balance due on inventory purchase of April 17.
Answer:
Date Description PR Debit Credit
April 17 Inventory 4,800
Accounts Payable 4,800
April 22 Accounts Payable 750

Inventory 750
April 25 Accounts Payable 4,050

Inventory 81
Cash 3,969
Diff: 2 Type: SA
Skills: Application
Blooms: Application
6.3 Compare the effects of the different costing methods on the financial statements
1) The choice of inventory costing method does not have an effect on net income.
Answer: FALSE
Diff: 1 Type: TF
LO: 6-3 Compare the effects of the different costing methods on the financial statements
Skills: Concept
Blooms: Knowledge
12
2) In periods of ricing prices, the average cost method generates gross profit, net income, and income tax
amounts that fall below the FIFO method.
Answer: TRUE
Diff: 2 Type: TF
Skills: Application
Blooms: Application
3) In order to pay the least income tax possible in periods of decreasing inventory costs, the company should
use which of the following inventory costing methods?
A) FIFO
B) Perpetual
C) Average cost
D) Specific identification
E) Periodic
Answer: A
Diff: 2 Type: MC
Skills: Application
Blooms: Application
4) In order to pay the least income tax possible in periods of constant costs, the company should use which of
the following inventory costing methods?
A) FIFO
B) Perpetual
C) Average cost
D) Periodic
E) Any method, as constant costs have no effect on net income or taxes for the period
Answer: E
Diff: 2 Type: MC
Skills: Recall
Blooms: Knowledge
13
5) ________ helps investors compare a company's financial statements from one period to the next.
A) Reliability
B) Consistency
C) Objectivity
D) Entity
E) Comparability
Answer: B
Diff: 2 Type: MC
Skills: Recall
Blooms: Knowledge
6) Consistency is mandated by:

A) CRA.
B) the OSC.
C) IFRS and Canadian ASPE.
D) the federal government.
E) the provincial government.
Answer: C
Diff: 2 Type: MC
Skills: Recall
Blooms: Knowledge
7) In order to attract investors and borrow on attractive terms, what method would a company use in times when
inventory costs are rising?
Answer: FIFO
Diff: 2 Type: SA
Skills: Application
Blooms: Application
8) What is the most popular inventory costing method?

Answer: FIFO
Diff: 1 Type: SA
Skills: Recall
Blooms: Knowledge
14
9) __________ produces the lowest cost of goods sold and the highest gross profit when prices are increasing.
Answer: FIFO
Diff: 1 Type: SA
Skills: Concept
Blooms: Knowledge
10) If a company wants a "middle ground" solution to net income and the amount of income taxes that the
company will pay, what method would they use to value their inventory?
Answer: Average cost
Diff: 2 Type: SA
Skills: Concept
Blooms: Comprehension
11) Which method produces the lowest cost of goods sold and the highest gross profit when prices are
increasing?
Answer: FIFO
Diff: 2 Type: SA
Skills: Application
Blooms: Application
12) In order to pay the least income tax possible in periods of rising inventory costs, which inventory costing
method should the company use?
Answer: FIFO
Diff: 2 Type: SA
Skills: Application
Blooms: Application
13) When inventory prices are rising, what is the effect on Inventory, Cost of Goods Sold, and Net Income
under the FIFO method?
Answer: FIFO results in the highest ending inventory value, the lowest Cost of Goods Sold, and the highest Net
Income under rising prices..
Diff: 2 Type: ES
Skills: Critical Thinking
Blooms: Evaluation
15
Exploring the Variety of Random
Documents with Different Content
CHAPTER NINE
THE MOTHER GOOSE PLAY-HOUSE
There’s many a high-chair put away

For the baby that came, but could not stay.
There’s many a mother-heart yearning still,
And arms that a motherless babe might fill.
There’s many a home that’s sad and drear,
That a prattling child might bless and cheer.
It was Sunday, the day after the eventful Saturday which would
be so long remembered by the Sunny Seven, as well as by the
twelve orphans who had been made so happy.
Adele, dressed in pretty white muslin and wearing her daisy-
wreathed hat, tripped down the road toward the orphan asylum. She
was so deep in thought that she did not notice some one standing
on the corner and evidently waiting for her, until a pleasant voice
called, “May I go with you, my pretty maid?”
“Oh, Gertrude Willis!” Adele exclaimed. “I was thinking of you that
very moment and wishing that you were going with me, and here
you are.”
These two friends were especially dear to each other. They walked
on together, and Gertrude said, “Adele, I think it so nice of you to go
every Sunday afternoon to tell stories to the little children at the
Orphans’ Home. I have often wanted to go with you, but usually
father has a young people’s meeting at the church and he likes me
to be there, but to-day he himself suggested that I go with you.”
“I’m so glad!” Adele replied, giving her friend’s arm a loving
squeeze. Then they talked of Eva Dearman, and decided that they
would try to be like sisters to the little girl who had no home-people
of her own in all the world.
“I just can’t imagine what that would be like,” Gertrude remarked,
as she thought of the parsonage in which there were five merry
children, watched over by a loving, if dignified, father, and the
dearest mother in all the world.
Mrs. Friend, the matron of the Home, greeted them pleasantly,
and led them to the large, barren room where, on little red chairs,
twenty small children were seated.
Their round, eager eyes were watching the door, and when they
saw Adele, their faces brightened, and it seemed as though sunshine
had suddenly entered the rather gloomy room.
The children, ranging from five years to eight, arose, and,
standing beside their chairs, made funny little bobbing curtsies, and
they piped out, like so many chirping birds, “Good afternoon, Miss
Adele.”
“Good afternoon, little sunbeams,” Adele replied. “I have brought
a friend with me to-day. Miss Gertrude is her name.”
Then the tiny tots bobbed another curtsy, and with solemn faces
they piped, “Good afternoon, Miss Gertrude.”
“The little darlings!” Gertrude exclaimed softly, and tears rushed
to her eyes. It made her heart ache to think of all those babies and
not a mother to cuddle them, and then she thought of the childless
homes to which these very little ones might bring so much joy and
happiness.
Meanwhile they were seated, and Adele was holding her little
audience spellbound with the simple tales that all children love.
Tucked away in each one of them was a thought that would help the
little listener to be a better boy or girl during the following week.
When the story-hour was over, Adele arose, and that was a signal
for the tiny tots to rise and chirp all together, “Thank you, Miss
Adele.” Then, to the surprise of Gertrude Willis, the twenty, without
ceremony, rushed at Adele, and that loving girl caught as many of
the children as her arms would hold.
Adele was holding her little audience spellbound.
On their way out they stopped for a moment in the matron’s

office.
“Oh, Mrs. Friend,” Adele exclaimed impulsively, “how I do wish
there was a sunnier spot for the nursery! That north room seems so
bleak and chilly.”
“I have often wished that we had money enough to fit out a
cheery nursery for our little ones,” Mrs. Friend replied with her kindly
smile, as she walked outdoors with the girls. “As it is,” she
continued, “we have all that we can do to feed and clothe the
children entrusted to our care.”
As they sauntered toward the gardens Mrs. Friend said, “Yonder is
a little house that used to be occupied by a gardener. It is quite
empty now, and there is a sunny front room in it, and I have often
wished that I had some way of making it into a play-house for the
very little children.”
“Oh, Mrs. Friend!” Adele exclaimed eagerly. “If we can find the
way, may we do it?”
“Indeed you may!” Mrs. Friend replied, smiling at the girl’s
enthusiasm, and then she bade them good-bye.
On Monday morning Adele started to school hippety-skipping and
singing a merry little song to herself. There were berry-bushes
abloom in the field over which she was taking a short cut, and from
one of these just ahead of her there arose a clear, whistling note.
“A bobolink!” Adele thought, as she stole nearer to catch a
glimpse, if she could, of the feathered songster, but, to her surprise,
the notes changed to “Bob White!” Adele stood still, puzzled, when
from the blossoming bush, sweet and clear, arose a robin’s morning-
song.
“How strange!” the girl thought. “It must be a birds’ convention!”
She tiptoed nearer, when up from behind the bushes sprang a bevy
of laughing girls, and joyously they cried, “The top of the morning to
you, Adele.”
“But where are the birds?” asked the mystified girl.
“Here in my hand,” Peggy Pierce replied, as she displayed a silver
whistle. “It’s a musical instrument belonging to my small brother. I
borrowed it because I wanted you all to hear the sweet bird notes.”
“Truly, I thought there were birds in the bush,” Adele said. Then,
turning to Gertrude Willis, she asked, “Trudie, have you told the girls
about our plan?”
“Of course not, Della,” that maiden replied. “The president of the
Sunnyside Club should make all announcements.”
“Oh, what is it? Do tell us!” Peggy Pierce and Betty Burd
exclaimed eagerly.
“It isn’t a party this time,” Adele replied, smiling at little Betty’s
enthusiasm, “but it is another opportunity for our Sunnyside Club to
do a kind deed.” And then she told them about the gloomy room
which was the nursery for the very little children at the orphanage;
about the toys, many of them old and broken; and about the cheery
cottage in the garden, and how Mrs. Friend had said that they might
fit it up as a play-house if only they could find the way.
“Oh, girls!” Betty Burd cried with shining eyes. “We surely can find
the way; that is, if mumsie is willing. I had the darlingest play-house
in the South. Papa was an architect and he planned it himself. There
were three rooms in it, and one of them was the home of Mother
Goose. I wasn’t very old then, but I shall never forget the joy in my
heart when I first beheld that room. It was like stepping into a
Mother Goose picture-book and being able to skip about in it. Then,
when papa died and we came North to keep house for Uncle
George, I just couldn’t bear to part with those Mother Goose things,
so mumsie packed them in a big box and brought them along, and
ever since they have been up in the attic.
“Of course I am too old to play with those things now, but
wouldn’t I just love to fit up a play-house with them for those poor
little orphans! We’ll do it, too, if mumsie is willing.”
Betty’s mother gladly gave her consent, and the following
Saturday found the Sunny Seven in the orphanage garden. The little
cottage had been thoroughly cleaned, much to the delight of
Rosamond Wright, who did not care to attend another scrubbing-
party.
The two orphans, Eva Dearman and Amanda Brown, at Adele’s
invitation, came out to help, and how happy they were to be
included!
“I do wish that the Mother Goose box would come, so that we
might begin to unpack it,” Betty Burd declared impatiently.
“Bob said that he would bring it over just as soon as his morning
work was done,” Bertha explained.
“Here he comes now, and Jack Doring is with him!” Doris Drexel
called. The girls crowded to the sunny window and looked out at the
driveway; then Adele threw open the door as Bob leaped to the
ground. Pretending to be a cartman, the boy exclaimed in a rather
poor imitation of Irish brogue, “Good day to yez. And where will yez
be afther havin’ the baggage put?”
“Oh, Bob!” Betty Burd cried. “Weren’t you an angel to bring it over
for us!”
“Of course he’s an angel, and so am I, too, for that matter!”
Bertha exclaimed.
“Oh, I quite forgot that ‘Angel’ is his name,” Betty gayly replied.
“But do please bring the box right in and set it in the middle of the
floor.”
When this was done, she laughingly inquired, “And now, Mr.
Cartman, what might your charges be?”
“Hum-m!” said the mischievous Bob. “Since it’s fer ladies, we’ll
make the charges light. I think one box of fudge would do nicely.
What do you say, Jack?”
These boys well knew that wherever the girls were gathered
together, there also was a batch of fudge.
“But we want some for ourselves,” Doris protested. “I think two
squares for each of you would be good pay for delivering the box.”
Then she added brightly, “Girls! I have a brilliant idea! We might give
the boys four squares each if they will open the box and help us
unpack; but if they refuse, they shall have nothing at all.”
“Of course we will open it for you,” Jack Doring replied amiably, as
he took a hammer out of his coat-pocket. “Here, Bob,” he added,
“proceed to show the ladies what an excellent box-opener you are.”
“Not a bit of it,” Bob replied. “Wouldn’t deprive you, old chap, of
all that honor for worlds.” So indolent Jack, having the hammer, had
to pry off the boards, and then merrily the unpacking began. There
were four large squares of cotton cloth on which were colored prints
of Mother Goose pictures.
“Boys,” Betty implored, “please find a stepladder and tack these
up for us, and then we shall be through in short order.”
“I should call it a large order,” Bob Angel declared, but
nevertheless he went out and soon returned with the needed
stepladder. Then from a high seat on the top of it he announced,
“Ladies, be it known that my charges for tacking are ten fudge
squares with chopped walnuts in them.”
“I’ll tell you what!” Adele exclaimed. “If you boys will help us to-
day, we girls will soon give a fudge party and you shall have just all
the candy that you can eat.”
“Three cheers for Adele!” Bob exclaimed. And then so ably did the
boys lend their assistance that the work of unpacking and decorating
was soon completed, and with laughter and joking they remounted
the wagon and rode away.
An hour later the twenty kiddies were admitted to their new play-
house. Mrs. Friend was with them, and she was as pleased as they
were with the Mother Goose room. There were cloth dolls dressed to
represent the different characters, and woolly Mother Goose
animals, and there were bright picture-books which babies could
look at to their heart’s content and the pages wouldn’t tear.
Betty Burd, with her arm about Adele’s waist, stood looking on,
and she was hoping that somehow her dear daddy might know of
the wonderful happiness that his gift to her was giving to these baby
orphans.
When the children were willing to sit down and be quiet, Adele
told them the stories that went with the pictures on the walls. Then,
when it was all over and the Sunny Seven were about to depart, the
little ones scrambled to their feet and, making their funny little
bobbing curtsies, piped out, “Thank you, Miss Betty.” This was so
unexpected that tears rushed to Betty’s eyes and her voice trembled
as she said, “You’re welcome, little darlings.”
On their way home Rosamond exclaimed, “And now, girls, let us
plan that fudge party which we promised to give for the boys!”
“Not yet, Rosie,” Adele replied. “Final examinations are drawing
near, and I think we would better plan to just study and study, but
as soon as vacation arrives, we’ll have the nicest fudge party that
ever was or could be.”
And with that promise Rosamond had to be content.
CHAPTER TEN
PREPARING FOR EXAMINATIONS
On the first Saturday in June the Sunny Seven were to meet at

the Secret Sanctum, to begin a review of the term’s lessons, for the
final examinations were only three weeks away.
Six of the girls were already there at the appointed hour, but,
strange to relate, the one who was usually first, this day was last.
“Perhaps Betty isn’t coming,” Adele said. “It is possible that she is
not going to take the examinations. You know she is a year younger
than we are, and though she had been in Seven B in the South, the
lessons are different, and when she came North last term, they put
her in our grade on trial, and I think that she has found it very hard
to keep up.”
“You are right, Adele,” Gertrude replied. “Mrs. Burd told me that
she would far rather have Betty remain in this grade another year,
but her Uncle George is eager for her to advance.”
“Here comes Betty on a skip and a run!” Rosamond exclaimed as
she looked out of the cabin-door, and in another moment the little
girl about whom they had been talking, danced in, and, sinking
down on the couch, fanned her flushed face with her broad-brimmed
hat.
“Girls!” she exclaimed as soon as she could get her breath. “I had
decided to give up taking the examinations,—mother wanted me to,
—when something very remarkable happened, and I am so excited
about it, I just don’t know what to do.”
“Betty! Betty!” laughed Adele. “We can’t make head or tail out of
what you are saying. Won’t you begin at the beginning of your
story?”
“All right,” Betty replied, as she settled down among the sofa-
pillows. “You know my Uncle George is a very smart young man.”
“He isn’t very young, is he?” Rosamond inquired.
“Why, mother says that he is,” Betty replied vaguely. “Of course
he isn’t a boy, but every one says that he is very young to be an
editor and hold such a responsible position on a big city newspaper.”
“I’ve heard my Giant Daddy say that your Uncle George writes
very cleverly,” Adele said kindly.
Betty gave her a grateful glance as she continued, “Well, I guess
he must write pretty well, for he’s just sold his first story for one
hundred dollars. The check came on this morning’s mail, and Uncle
George opened the letter while we were at breakfast. When he saw
the check, he gave a whoop just like a boy, and he exclaimed, ‘Betsy
Bobbets,’—that’s his pet name for me,—‘if there’s anything in this
shining universe that you want, if a hundred dollars will buy it, you
shall have it.’ Of course I said that I wanted a jet-black pony, just
like Firefly, and Uncle George jokingly replied: ‘Betsy, we’ll make a
bargain. If you will pass perfect in spelling and grammar, the pony
shall be yours!’ Mother said, ‘Oh, George, I do not wish Betty even
to try the examinations.’ But he exclaimed, ‘Puppy-dogs and fiddle-
sticks! My dear madam, this daughter of yours is possessed of as
fine a quality of gray matter as one could wish, but she is sadly
lacking in concentration and perseverance.’”
“How could you remember all that?” Rosamond exclaimed.
“I guess because I was so interested and was listening hard, and,
besides, I knew that Uncle George was right. I had not expected to
be promoted this year, and so I had not really tried to learn the
term’s work.”
“I believe that you could do it,” Adele remarked. “We should be
sorry to be promoted and leave our little one behind. Now our plan
is to review the entire term’s work, and if we go over and over it
with Betty, we shall also be impressing the lessons more firmly on
our own minds.”
“Then you think that I could do it?” Betty asked eagerly.
“Of course you can,” Adele replied confidently, as she opened a
speller. “You all sit in a row and we will play school, the way we used
to do, and we’ll take turns being the teacher. Now, Betty, don’t you
mind if you make mistakes, but just listen and listen, and you will be
surprised how much you will learn.”
Then followed a busy hour, and a robin, alighting for a moment on
the door-sill, wondered why girls could stay within on such a perfect
June day. But what could a robin know of examinations only three
weeks away?
When at last the girls were sauntering across the meadows on
their homeward way, Betty exclaimed joyously, “Girls, I’ve learned
more to-day than in a whole month at school.”
“That’s because you put your mind on it, little one,” Gertrude
replied. “I have always felt that you could do much better if you
really wanted to.”
Suddenly Betty laughed gleefully. “Won’t Miss Donovan be
surprised,” she chuckled, “if to-morrow in class I should happen to
spell a word correctly? She says that I can think up more wrong
ways to spell a word than any one she ever met.”
As Betty had prophesied, Miss Donovan was indeed surprised to
hear a constantly improved recitation from that young lady, but little
did she dream of the hours and hours that were spent by that once
heedless girl in poring over spellers and grammars.
One morning when the girls met under the elm tree, Doris Drexel
announced, “Only ten more days before the final examinations.”
“Oh-h!” moaned Betty Burd dolefully. “If you were saying only ten
days more before Betty Burd’s funeral, I wouldn’t feel a bit more
dismal about it!”
“Cheer up, little one,” Adele said brightly. “You are getting on
famously. Can you spell ‘believe’ to-day?”
“B-e-l-i-e-v-e,” Betty replied with a faint attempt at a smile. “I do
believe,” she added with conviction, “that whoever made up the
English language tried to tangle the letters in it just as much as
possible.”
“Those old sages didn’t know about your pony, Betsy, or they
never would have done it,” Bertha Angel gayly remarked, and then
the last bell called them to their classes.
This unusual application to her studies at last began to tell on
Betty, and as the fatal day drew near she visibly drooped.
“George!” Mrs. Burd exclaimed one morning, when Betty, after
having sat listlessly at the table, finally departed for school without
having touched her breakfast. “If you do not forbid Betty’s studying
so hard, I shall do so myself. She’s all I have left in the world, now
that her daddy is gone, and I don’t care if she never, never learns to
spell. If you wanted to give her a pony, why didn’t you do so without
making her work so hard for it?”
George Wainwright had been unusually busy in his city office of
late, and was seldom at the table when Betty was there, and as for
the examinations, he had quite forgotten about them. But that night
he was home for dinner, and he noticed how pale was the little girl
whom he so dearly loved, and when she refused to eat chocolate
pudding and whipped cream, her very favorite dessert, then, indeed,
did his conscience smite him, and he decided to take the child out of
school at once and get the pony, that she might ride and bring the
roses back to her cheeks. And so it was that he asked her to walk
with him in the garden while he had his after-dinner smoke.
This was always a treat to Betty, and she went with him gladly.
After they had walked up and down the gravelly paths a few times,
Uncle George asked suddenly, “And how’s the spelling getting on,
Betsy Bobbets?”
“Well,” said Betty with a sigh, “I’ve got the ‘i-e’ right at last, and if
they will examine me on that I am sure to be perfect; that is, I shall
be if it’s a written examination. But, oh, Uncle George, if the
principal, Mr. Dickerson, comes in and gives us an oral one, I won’t
be able to spell one single word. I get so scared when he asks me a
question; something clutches at my throat, and everything turns
black before me, and even the words that I know I know, I just
don’t know at all.”
Uncle George laughed at the twisted sentence, and then he drew
the little girl down on a bench beside him.
“What is it that clutches at your throat, little one?” he asked.
Betty looked surprised as she replied, “Why, nothing, really, I
suppose!”
“That’s just it,” Uncle George said earnestly. “People call it fear,
but it is nothing. What is there to be afraid of? Since you know how
to spell the word, all that you have to do is to spell it. And even if
you misspell it, no harm is done. The word will always remain, and
you can learn it at another time. Courage is the quality that I want
my Betsy Bobbets to cultivate,—courage and fearlessness.”
“Oh, Uncle George!” Betty exclaimed, more like her bright self. “I
am so glad that you have talked to me this way. I feel ever so much
braver. I guess that all I am really afraid of is that I shall lose the
pony.”
How Uncle George wanted to tell her that she should have the
pony, come what might, but he decided that perhaps it would be
better for her character-development if he left things as they were.
A few moments later Betty danced into the dining-room. Her
mother, who was putting away the silver, glanced up anxiously. She
hoped that her brother George had told Betty that she need not take
the examinations, and she was convinced that this was so when
Betty exclaimed gayly, “Oh, Mumsie, where’s my chocolate pudding
and whipped cream? I’m so hungry for it!”
“It’s in the china-closet, dear. I thought that you might want it
later,” the mother replied. And then, while Betty was eating the
pudding with her old appreciation, Mrs. Burd asked, “Are you glad
that you aren’t going to take the examinations, Betty?”
“But I am going to take them, mumsie dear, and you will be so
proud of me when I bring home a card marked ‘perfect’ in grammar
and spelling.”
Mrs. Burd was indeed puzzled, but she said no more just then.
The girls, too, noticed the change in Betty, and then one morning,
under the elm-tree, Peggy Pierce chanted dolefully, “And this is the
day of the final examinations. They mean to find out how little I
know.”
“Oh-h!” moaned Rosamond. “I’m scared stiff.”
Then Betty surprised them all by asking: “What’s scaring you,
Rosie? You know your lessons, don’t you?”
“Indeed I do! I know every word in every book from cover to
cover,” Rosie responded. “And so do we all, for that matter, for we’ve
been over them together at least twenty times.”
“Well,” Betty remarked, “my Uncle George told me that fear is
really nothing at all but just our imaginations. I know that there is
nothing to be afraid of, and I’m not going to be afraid of it.” And
before the girls could recover from their astonishment, the last bell
rang and they went to their class-room.
Miss Donovan smiled encouragingly at them as they entered, and
then the books were taken up and the examination-papers passed.
Some of the grammar questions were rather hard, and took a
clear brain to think out. Adele glanced anxiously at Betty, but when
that little girl smiled back so reassuringly, she gave her no further
thought.
For an hour and a half the girls wrote and wrote, and then the
papers were taken up and they were allowed fifteen minutes for
recreation.
“Now,” said Rosamond, “what I would like to know is, are we to
have a written examination or is Mr. Dickerson coming in to give us
an oral test?”
“Mr. Dickerson is the father of five children,” said Gertrude, “so we
need not be in the least afraid of him. He must know that children
are not perfect.”
Once more in their seats in the class-room, the girls watched the
door eagerly. Would he come or would he not? Suddenly the door
opened a crack and then closed again; but a second later it
reopened and Bob Angel entered, bearing a message for Miss
Donovan. He smiled broadly at the girls as he went out. He felt sure
that the message he had brought would be a welcome one.
Miss Donovan smiled, too, as she announced, “Mr. Dickerson has
been called away, and so we will have a written examination.”
When at last the Sunny Seven were out under the elm-tree,
Rosamond dropped down on the bench, exclaiming, “Well, girls, I
don’t know how you all feel, but I am limp.”
Betty’s eyes were shining. “Wasn’t Miss Donovan a dear to give us
so many i-e words!” she exclaimed joyously. “I almost think that I
might as well name the pony.”
The next day Miss Donovan announced the result of the
examinations, and she said: “First of all, I want to congratulate Betty
Burd. Her grammar and spelling were perfect.” Then she added
kindly, “Betty is to be excused from the test in arithmetic, because
she is to be tutored in that subject during the summer, and then she
will be promoted with the rest of the class in the fall.”
Such rejoicing as there was when the Sunny Seven were again
under the elm-tree. Betty wanted the other girls to go home with
her, and so across the meadows they joyously took their way. Into
the house Betty danced, shouting, “Mumsie! Mumsie! I passed
perfect in grammar and spelling.”
“It isn’t possible!” exclaimed her delighted and astonished mother,
as she hurried from the library, embroidery in hand. But the card
which Betty triumphantly produced verified this startling statement.
“Your Uncle George came home early this afternoon,” Mrs. Burd
said. “He is in the study.”
But Mrs. Burd was wrong, for Uncle George, having heard the
joyous commotion, knew that it could have but one meaning and
was already in the hall.
“Just good enough to be true, Betsy Bobbets,” he exclaimed when
he had heard the glorious news. Then Betty, remembering her
manners, introduced the six girls, and Rosamond mentally decided
that Uncle George was ever so good-looking and not so awfully old
either.
“And now,” said that young man gayly, “let’s visit the barn.”
“Oh! Oh!” cried the delighted Betty, “Is that darling pony here this
very minute?”
The pony was indeed there, and the girls all gave exclamations of
admiration when they beheld him, for even Firefly was not more
handsome.
Then each of the seven rode on his back around the circular drive,
and Rosamond declared that a rocking-chair could not be more
comfortable.
“I ought to name him Spelling or Grammar, I suppose,” Betty
declared. “But since he has a white spot on his forehead, I’m going
to call him Star.”
Then, when Uncle George had led the pony back to his stall, Mrs.
Burd called the girls to the wide side-porch, which was so attractive
and cosy with deep wicker chairs, comfortable cushions, and here
and there big drooping ferns on wicker pedestals. When they were
seated, Melissy, the colored maid, brought out cold lemonade and
little nut-cookies.
“Well,” said Betty with a happy sigh, “I really do not deserve these
high marks, for if Uncle George had not bribed me, and if you girls
hadn’t encouraged and helped me, I probably would still be spelling
‘believe’ with an e-i.”
“Next year,” Gertrude said wisely, “we will learn our lessons each
day as we go along, and then we shall not have to over-study just
before the examinations.”
“And now,” Rosamond declared, “since vacation is here, we must
plan to give that fudge party which we promised the boys.”
CHAPTER ELEVEN
VACATION DAYS
“Vacation days have come again,

Joyous, glad, and free.
We’ll brim them full of happiness
As ever days could be.”
Adele sang this little song as she and the Sunny Six skipped
across the meadows on that last day after school. Then, parting with
her friends at the cross-roads, she went on her homeward way,
walking more demurely, since she was now in the village, but her
thoughts were dancing as joyously as before.
“I’m so happy, so happy!” she said to herself. “I wish I might
share it with some one who hasn’t as much as I have.”
And just as she turned in at the lilac gate, she thought of the
some one. Into the house she skipped, and, pausing in the lower
hall, she called eagerly, “Mumsie mine, where are you?”
“Climb the golden stairs, daughter,” a sweet voice replied. And up
the softly-carpeted stairway Adele tripped, and, dancing into her
mother’s sunny sewing-room, she threw her arms about the pretty
little woman who was busily making buttonholes. Then, sinking
down on a near-by stool, she exclaimed, “Adorable Mother, have I
been a real good girl this year?”
“Indeed you have,” Mrs. Doring replied brightly. And then she
laughingly added, “That reminds me of when you were a little girl,
Pet, for you always asked that when you were about to request a
favor.”
“Did I?” Adele inquired with twinkling eyes, as she took off her
broad-brimmed, daisy-wreathed hat and fanned her flushed face.
Then, laying her head against her mother’s knee, she added,
“Mumsie, darling, I haven’t changed very much, I guess, for I want
to ask a great, big, and perfectly beautiful favor of you. And since I
have been so good, don’t you think that you might say yes?”
“Oho, Mistress Adele,” laughed her mother, “I cannot grant a favor
unless I know what it is.”
“It’s something just ever so nice,” Adele said, “and it won’t be a
mite of trouble to you. I want to invite that orphan girl, Eva
Dearman, over to spend Saturday and Sunday. She’s just a dear,
mumsie, and her home was as nice as ours before her father lost his
money and died, and then, soon after that, her mother was taken.
Oh, mumsie, when I think how it might have been me, homeless
and all alone, I’m so thankful, and yet that makes me all the sorrier
for Eva, and I would so like to share my home with her just for two
days.”
There were tears in Mrs. Doring’s eyes as she held Adele close.
Then she said: “Do go and get Eva this very moment. I would like to
meet your friend.”
“Oh, Adorable Mother!” Adele exclaimed as she sprang up. “I fly
to do your bidding. I’m sure that Mrs. Friend will be willing to let her
come, and won’t Eva be happy, though!”
Adele tossed her school-books into her room as she hurried past,
and then down the stairs she flew. Out to the barn she skipped, and
soon Firefly was hitched to the little red cart. Adele waved to her
mother as she drove out of the lilac gate. She was so happy that, as
soon as the village was passed, she just had to sing.
In the orphanage Eva Dearman was patiently helping Amanda
Brown with her mending, little dreaming of the joy that was soon to
be hers.
Adele drew rein in front of the rambling brick building, and telling
Firefly that he should have a lump of sugar if he would stand just
ever so still until she came back, into the Home she went.
Mrs. Friend’s cheery voice bade her enter the office, and how the
kind matron beamed when she saw Adele’s shining face.
“Why, lassie,” she exclaimed, “you look as though the nicest thing
imaginable was just about to happen.”
“And so it is,” Adele replied, “if you will be a kind fairy and grant
my wish.”
“It is granted,” exclaimed Mrs. Friend. “Now tell me what it is.”
“I want to borrow one of your children for over Sunday. Mother
would have written a note, but she was too busy making
buttonholes for the Lend-a-Hands,” Adele explained.
“A note is not at all necessary,” Mrs. Friend replied. “Which of my
children do you wish to borrow? I’m like the old woman who lived in
the shoe: I have so many children, I don’t know what to do.”
“Can’t you guess which one I want to borrow?” Adele asked. And
the matron smilingly replied, “Indeed I can, and you will find Eva in
the sewing-room, I believe.”
“Thank you, Mrs. Friend!” the girl exclaimed gratefully, and then
she tripped down the hall and rapped on a door. Eva herself opened
it, and with a little cry of joy she stepped out and exclaimed, “Oh,
Adele, I’ve just been pining to see you.”
“Eva,” Adele said mysteriously, “you have an invitation. Would you
like to accept it?”
Eva caught her friend’s hands, and with shining eyes she replied,
“Would I? Why, Adele, that’s a needless question! Indeed I would! Is
it for all of the girls, or is it just for me?”
“Just for you this time,” Adele replied, and then she told her what
the invitation was.
Tears rushed to Eva’s eyes, but through them a radiant smile was
shining as she joyously exclaimed, “Am I really and truly to live in
your home for two whole days?”
Adele had not thought that it would mean so much to the little
orphan.
Half an hour later, Eva, dressed in her Sunday best and looking
radiantly happy, sat beside Adele in the little red cart, and Firefly,
having had his lump of sugar, was trotting along in his briskest
fashion.
“Oh, Adele,” Eva exclaimed joyfully, “I was having such a hard
time to see the sunny side of life this morning, but now just
everything sings and glows.”
And Adele, having brought so much joy to another, was radiantly
happy herself.
Soon they were turning in at the driveway, and there was
Adorable Mother waiting on the porch to greet them. Her heart had
been full of tenderness for this orphan even before she had seen
her, but when she beheld the slender, graceful girl with soft golden-
brown hair, which, though braided, would escape in ringlets, and the
sweet blue eyes which looked up at her so yearningly, those mother-
arms reached out and held Eva in close embrace.
“Mumsie, dear,” laughed the delighted Adele, “is it manners to hug
a young lady before you’ve been introduced?”
“Yes, and kiss her, too,” Mrs. Doring replied, as she kissed Eva’s
flushed cheeks, and then she added kindly, “Adele’s friend is very
welcome to our home.”
“Thank you, Mrs. Doring,” Eva said, smiling through the tears that
would come.
“There now,” Mrs. Doring said briskly, “you two girls skip up-stairs
and have a nice visit before supper.”
So up the broad and softly-carpeted stairway they went, hand in
hand. Eva gave an exclamation of delight when they entered Adele’s
room.
“It’s just like a fairy bower, and I’m so glad that I know the fairy
who lives in it.”
It was indeed a pretty room. The wallpaper was the color of pale
sunshine, and looped about on it, here and there, were wreaths of
wild roses. The window-seat coverings, the curtains, the downy
sofa-pillows, all carried out the wild-rose design. There were bird’s-
eye-maple furniture, low shelves overflowing with good books, a
little brass bed, its pale yellow spread bordered with wild roses, and
the big drooping fern in the sunny bay-window. Surely there never
was a cheerier room, nor one better suited to the maiden who dwelt
therein.
“I’m glad that you like it,” Adele exclaimed, “and some day I want
a picture of you to put in this long frame with my very best friends,
the Sunny Six.”
“Do you really?” Eva asked happily. “Oh, Adele, you are so dear
and so good to me that it isn’t a bit hard to see the sunny side when
you are around. Now if it’s manners, I’m going to poke about and
examine your room, just as if I were visiting a museum.”
“Of course it’s manners,” laughed Adele. “I’m very proud of my
ornaments. Father’s younger brother is a great traveler, and he has
brought me things from all parts of the world. See this blue bowl
with the dragon wound about it? A little girl in Japan gave it to Uncle
Dixon for me. He said that her name was Wistaria, and that she
looked as though she had just stepped off of a Japanese fan.”
“Wouldn’t you love to see her!” Eva exclaimed. “I’m so eager to
visit Japan some day when the cherry-trees are in blossom, and sit
on the floor and drink tea in the funny way that they do.”
So with happy chatter the two girls wandered about the room,
and Adele told the story of each ornament. Then drawing Eva to the
long mirror, she laughingly exclaimed, “And now I will show you the
life-sized portrait of two beautiful girls.” Eva, looking in the mirror,
saw two happy faces smiling out at them.
“Look closely,” Adele was saying. “See how true to life the artist
has made them. He has even put in the freckles.” Suddenly a boy’s
voice exclaimed from the doorway, “Vanity! Vanity! Thy name is
Girl!”
“Oh, Jack Doring!” Adele cried, whirling about. “It isn’t any such
thing. You were in front of your mirror for ages this morning, trying
on seven different neckties. But, oh, I forgot. Eva, you haven’t met
my brother Jack, have you? He isn’t famous for anything as yet,
unless it is for dodging work.”
“How do you do, Miss Eva?” Jack said solemnly, as he made a low
bow. “Don’t believe a word that Sis says. I have acquired fame this
very day, of which my small sister knows nothing. I have been
appointed Pirate the Terrible, which means that I am now chief of
the band of pirates to which I belong; and, by the way, Sis, they are
all coming over here this evening to get that fudge which you
promised to make for us when we delivered the box.”
“Honestly, Jack Doring?” Adele asked. “Why, I don’t believe that
there’s a square of chocolate in the whole house.”
“Well, there will be,” Jack replied. “You see to inviting the girls and
I’ll get the chocolate and the walnuts. Mother said that we might
have the kitchen to-night.”
When Jack had gone his way, Adele hugged her friend as she
exclaimed, “It will be a party for you, Eva, and I want you to have
just the nicest time.” Then, as the supper-bell was ringing, they
made ready and went down the stairs, arm in arm.
CHAPTER TWELVE
THE FUDGE PARTY
As Adele and Eva entered the big pleasant library, which was
living-room for the Dorings, a tall man rose from a deep,
comfortable chair, and, laying aside the evening paper, turned to
greet them.
“This is my Giant Father!” Adele exclaimed. “Eva, I am introducing
you to the nicest man in the whole world.”
Giant Father shook hands with Eva, and was just about to say
some kindly word of welcome when the side-door banged, and Jack,
cap in hand, appeared before them. “Sis,” he cried, “cast your eye
upon this package! Does it look like chocolate enough? And here are
the nuts. It took all the money I have earned this month to make
these purchases.”
“Earned!” exclaimed Adele. “Doing what?”
“Children! Children!” Mrs. Doring laughingly admonished from the
doorway. And then she added, “Come now, since Jack has returned
we will have our supper.”
When they were seated at the table, Adele gayly exclaimed, “Yes,
Jackie, since we have a guest, let us have peace to-night.”
“I’ll gladly have a ‘piece’ of yonder chocolate mountain,” Jack said,
as he waved his hand toward a large cake such as no one could
make, so he thought, except their own cook, Kate. And Kate, serving
the supper, beamed happily on the brown head of the boy who had
been the darling of her heart ever since he had been placed in her
arms fourteen years before. It was indeed her chief happiness to
make or bake something for her boy, Jack.
The merry supper in such a happy home brought tender
memories rushing to the heart of the orphan girl, but bravely she
thought, “I must appreciate what I have and stop grieving for what I
cannot have.”
When the supper was over Adele drew Eva into a little room near
the library. “This is Giant Daddy’s den,” she said. “Come in and close
the door. I want to telephone to the Sunny Six and invite them to
the fudge party.”
Soon the line was busy, for Adele was holding merry
conversations with first one of her friends and then another. Yes,
indeed, Betty Burd could come, and wouldn’t it be jolly fun!
“What shall I bring?” Peggy Pierce asked. “Just your own sweet
self,” Adele replied. Bob, Jack’s pal, had told Bertha Angel about the
party, and she said that she and Gertrude Willis would come
together. Doris Drexel lived next door to Adele, so all that she had to
do was to crawl through the hole in the hedge.
Rosamond Wright said that she had to take a music-lesson first.
Oh, yes, she would come to the party after that. Why, she wouldn’t
miss it for worlds, but she might be late.
“They can all come,” Adele announced, as she arose from the
desk on which the phone stood, and then, taking Eva by the hand,
she dragged her gayly toward the kitchen.
“We’ll help Kate do the supper work,” she announced, “and then
we can be getting the place ready for the party.”
With so many helping hands, the room was soon in apple-pie
order. Adele explained to Eva about the club to which her brother
belonged. “It’s the luckiest thing,” she declared. “There are just
seven girls in our club and there are seven boys in Jack’s, so when
we give parties we have an even number. Not that we pair off. I
don’t believe that any of the boys like one girl more than another.
They are just our brothers, you see. Of course, being boys, they are
not content to have a nice quiet club like ours. Last year they had
been reading Cooper, so they called themselves ‘The Mohicans,’ and
such blood-curdling yells as they could give. Sometimes they would
dress up like Indians and paint their faces and swoop down upon us
girls when we were in the woods, and, truly, they would frighten us,
even though we knew perfectly well who they were. This year they
are reading Stevenson, and so their club is The Jolly Pirates. They
have elected Jack as their chief, and they call him Pirate the
Terrible.”
Just then the front-door bell rang and Adele skipped away, soon
to return with five girls, all of whom welcomed Eva gladly, and then
laughingly they made deep curtsies to Jack, who had just appeared.
That good-looking boy, in return, bowed in most courtly fashion.
A few moments later another bell rang, and Adele, opening the
side-door, peered out into the gathering darkness.
On the porch stood six boys. The head of each was covered with
a black, shroud-like cloth, and in a melancholy tone they chanted:
“Fifteen men on a dead man’s chest.

Yo-ho-ho and a bottle of rum.”
“Oh, boys!” Adele exclaimed. “Do take off those dreadful black
things! You give me the shivers, even though I do know who you
are.”
But the six black figures stood motionless, and then one asked, in
a deep, gruff voice, “Is this the home of Pirate the Terrible?”
“Yes, it is,” laughed Adele, “but he isn’t so very terrible just now,
for he has on a calico apron and he’s cracking nuts for the fudge.”
Then, to the surprise of the onlookers, the boys jumped up into
the air, and, clicking their heels together, they shouted in chorus,
“Yo-ho! Jolly Pirates, seize the fudge!” Then, snatching off their black
headgear, six laughing boyish faces were revealed, and Bob Angel
cried, “In, my good men, and enjoy the revelry. Rich entertainment
awaits you.”
“You ought to say, ‘In, my bad men,’ I should think, if you are
playing pirates,” Adele suggested. Then she added, “Eva, permit me
to introduce to you my brother’s boon companions, the Jolly Pirates.
I won’t tell you their names just at first; it would be too confusing.
I’ll let you learn them gradually. Now, boys, you may sit over here
with Jack and crack nuts. And Peggy, you’d better stay near them
and see that they put the nuts into the bowl.”
“Oh, let’s trust to their honor,” Peggy gayly replied. Meanwhile
Doris Drexel was grating the chocolate, and soon the candy-making
was well under way.
“It’s strange that Rosie doesn’t arrive,” Adele said at last. “It’s
quite dark now, and she may be afraid to come alone. Perhaps—”
But before Adele could say another word, some one stumbled up on
the side steps, the kitchen door burst open, and there stood
Rosamond with wide, startled eyes, and face as white as a sheet.
“Rosie!” Adele cried in alarm. “What is the matter?”
“I saw a ghost!” Rosamond exclaimed, as she glanced fearfully
out of the still open door.
“It must be some one playing a prank,” said Jack, who had risen.
Then he added, “Up, Jolly Pirates! Let us fare forth and capture this
ghost.”
The fudge, which was already on the buttered tins, was set to
cool, and so the girls declared that they would go along. Not one of
them believed that Rosie had seen a real ghost, for they all knew
that she was timid and imaginative.
Rosie, however, was convinced that she had seen a being
supernatural, and so she clung to Adele’s arm fearfully as they went
out into the warm night. In the sky were low, gray clouds, which
were slowly drifting. Occasionally the moon appeared in a rift, and
then it was dark again.
“It will rain before morning,” Dick Jensen said.
“Now, Rosie,” Jack Doring exclaimed, when they were out on the
highway, “I am Pirate the Terrible. Lead me to your ghost and I will
scare him so that I will make his bones rattle.”
“I saw it in the orchard, right at the cross-roads,” said Rosie.
“Follow me!” Jack commanded. “We’ll take a short cut through the
graveyard.”
At that Rosamond stopped and exclaimed, “Jack Doring, you’ll do
no such thing. There are tombstones in the graveyard,—you know
there are!”
“Of course I know it,” Jack agreed. “But, my dear Rosie, did you
ever hear of a stone, tomb or otherwise, taking legs unto itself and
pursuing a young lady?”
“No-o,” Rosamond reluctantly admitted. “But graveyards are so
scary.”
“We will stay on the high-road,” Adele said, wishing that they had
not come, since Rosie seemed really frightened.
The cross-roads was a lonely spot. There had been a pleasant
home standing on one corner, but it had recently burned, leaving
only a charred ruin and a yawning cellar. In the fitful moonlight this
looked very ghostly. Beyond was an old apple-orchard, and on the
far corner near the fence stood—
“Look! Look!” cried Rosie, clutching Adele. “There it is! There’s the
ghost. Right there—all in white!”
They all stopped and stared,—the girls startled, the boys puzzled,
—for, truly enough, a tall, white figure stood silently in front of them.
Then suddenly an unearthly scream rang through the air, followed by
another from Rosamond.
“That was a screech-owl,” Jack said. “Now, fellows, if you are
worthy of the name of pirates, show your courage and let’s at the
ghost before Rosie faints.”
“Yo-ho-ho!” the boys shouted as they ran toward the white
apparition. Then such a merry laugh rang out!
“Oh, Rosie!” Jack called. “Come, quick, and see what your ghost
is.”
No longer afraid, Rosamond went forward with the others. “What
is it?” she asked.
“Why, it’s an old tree-trunk,” Bob explained, “and for some reason
or other Mr. Wiggin had it whitewashed.”
“Well, it looked like a ghost, anyway,” Rosamond said faintly. How
the boys laughed!
“Never mind our fun, Rosie,” Lawrence Collins called; “we’ve
surely had an exciting adventure. Now, let’s hike back to the fudge,
for I am convinced that it is cool.”
Then the seven boys locked arms and marched ahead of the girls,
chanting in loud voices:
“Yo-ho-ho! Fifteen men on a dead man’s chest.”
“I do wish they wouldn’t sing that dreadful song,” Rosie said with
a shudder.
Adele laughed as she replied, “I guess that we shall have to put
up with it as long as they are playing Pirates.”
“I wonder what they will be next,” Peggy Pierce remarked. “You
remember that last year they were Indians.”
“Many of them will be going up to the city in the fall to attend the
high school, and so probably this will be their last club,” Gertrude
replied.
They were all rather glad to get back into the warm, cosy kitchen.
“Good!” cried Betty Burd. “The fudge is cool. It’s so nice and
creamy, and the nuts are just crowding each other.”
Then followed a happy half-hour in which the candy was eaten
amidst much joking and laughter. Soon thereafter the Jolly Pirates
escorted the Sunny Six to their homes and quiet settled down over
the town of Sunnyside.
CHAPTER THIRTEEN
THE TWO DRYADS
It was ten o’clock when Eva and Adele went to their room that
night.
“Think of it!” Eva declared with shining eyes. “The orphans at the
Home have been in their beds and sound asleep for two long hours.
I feel as though I were a grown-up young lady, don’t you, Adele?”
“I do, indeed,” Adele replied, “but to-morrow morning we may
sleep as late as we wish.”
“Oh, what a treat that will be!” Eva said, as she nestled down in
the soft bed. “In the Home we have to be up at six.”
But, for all their resolution to sleep late, both of the girls were
wide awake with the robins who lived in the apple-tree nearest the
window. Eva sat up and exclaimed, “Oh, Adele, wouldn’t it be lovely
on the top of Lookout Hill so early in the morning! I’ve often wanted
to climb up there.”
“Let’s go!” Adele replied.
An hour later, the two girls, having breakfasted in the kitchen,
even Kate, the cook, being still asleep, started out on the highway.
“I left a note at mother’s place on the table,” Adele said, “and I
told her that we might be gone all the morning.”
Hand in hand the two girls skipped along the deserted road,
through the village and out into the country.
There the dwellers in tree and grass were awake; no laggards
were they.
“Good morning to you, little squirrel,” Eva called gayly, as a little
red creature darted by. Adele noted with pleasure her friend’s
shining face.
“Good-morning, meadow-lark,” she called to a bird which was
perched on a fence-post, warbling its cheeriest song. Then, single
file, they tripped over the little brown path which led across the
Buttercup Meadows and on up the hill.
“Look at yonder gnarled oak-tree,” Adele exclaimed. “If we rapped
upon it, do you suppose a door would open and a girl dryad would
appear?”
“Oh!” Eva cried, as she stretched her arms out toward the
glistening fields which lay below them. “I almost wish that I was a
dryad and that I could live forever in the wonderful green out-of-
doors.”
“Let’s play that we are dryads,” suggested Adele, who had not
outgrown her delight in making-believe.
“Very well,” Eva gayly replied, as she began to unbraid her thick
golden hair. “We’ll weave garlands of oak leaves and then we’ll
dance on the hill-top.”
“Oh, Eva!” Adele cried admiringly. “You have the prettiest hair that
I ever saw. You are like a fairytale princess, whose golden tresses
hung like a mantle over her shoulders.”
“I’m glad,” Eva said simply. “I want to look nice to you. Now shake
down your locks, my nut-brown maid, and I’ll crown you with these
oak leaves.”
“We ought to have different names,” Adele declared. “You be
Dryad Fern and I’ll be Dryad Oakleaf.” Then, taking Eva by the hand,
she called merrily, “Come, Dryad Fern, let’s sing and dance, where
the wild birds wing and the sunbeams glance.”
Away they went, skipping and singing, as graceful and lovely as
two dryads could be. On the hill-top, just for the joy of it, Eva
whirled about alone, and Adele, breaking a hollow reed, pretended
to play upon it, when suddenly a strange voice called, “Lovely!
Lovely! How lucky I am to meet two dryads!”
The girls turned and beheld a young woman who was seated in
front of an easel. “Good morning, little dryads,” she said, with a
pleasant smile. “You see I am painting that oak-tree on the hill-top. I
was wishing for a dryad to appear, and lo, there you were! Now,
here you go upon the canvas!”

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Financial Accounting (Waybright)

6.1 Describe the three different inventory costing methods

2) Merchandising companies can be either wholesalers or retailers.

4) GAAP allows two different kinds of inventory costing methods.

8) An inventory layer is synonymous with a separate:

9) An accounting department only needs to know:

11) A manufacturer uses __________ inventory to produce the goods it sells.

13) What does a manufacturer's goods available for sell represent?

14) Which method of valuing inventory is based on the average of units?

1) Beginning inventory plus net purchases equals cost of goods sold.

2) A piece of artwork would probably be inventoried using the specific-identification method.

4) Cost of goods sold is shown on the:

5) Inventory is shown on the:

6) The amount of cost of goods sold is MOST influenced by the:

7) The LEAST widely used of the inventory valuation methods is:

8) Brandon Company has the following list of inventory:

Item Unit Cost Selling Price

Date Received Sold Cost/Unit Total Cost

Calculation: (3513.72 + 2901.10 + 2629.64)/(534 + 433 + 389)

10) Brandon Company has the following list of inventory:

Item Unit Cost Selling Price

Units Unit Price Total Cost

Units Unit Price Total Cost

Debit Cash $40; Credit Sales $40

Units Unit Price Total Cost

June 14 Accounts Payable $990

June 18 Accounts Payable $5,710

April 17 Purchased $4,800 of inventory, on account, terms 2/10, n/30.

April 22 Accounts Payable 750

April 25 Accounts Payable 4,050

6) Consistency is mandated by:

8) What is the most popular inventory costing method?

There’s many a high-chair put away

On their way out they stopped for a moment in the matron’s

On the first Saturday in June the Sunny Seven were to meet at

“Vacation days have come again,

“Fifteen men on a dead man’s chest.

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