A Ledger for the Penny

Hoarding capital without accurate bookkeeping is the quickest route to bankruptcy. With my first coin secured beneath the sofa, I required a proper ledger. I climbed up the table runner and found a stray, torn corner of stiff parchment and the discarded stub of a graphite pencil. Griping the heavy pencil with both hands, I firmly scored a clean ledger grid into the paper, entering '01 Copper Cent' under Liquid Assets. Numbers do not lie, and sloppy accounting will never be tolerated on my watch.