TG
Pillar To Post
(Continued from Page One)
beauties, gobbling away like any-
thing in a wire mesh inclosure. He
drew a breath of relief and started
negotiations with the owner of the
flock.
The owner was willing, in fact
anxious, to accommodate, but re-
ligious scruples stepped in.
farmer could not kill a turkey on
Sunday.
Well, O. K,, in that case the
would-be purchaser would be
charmed to take the creature on
the hoof, tail-feathers and all. Just
tie the feet together, Bud. The tur-
key could go into town packed over
a willing shoulder, like a deer.
Well, that wouldn't do. It would
be a business transaction, and a
business transaction could not be
consummated on Sunday .
The purchaser would take the
turkey au-naturel, and leave the
money in an envelope in a con-
venient spot known to both parties,
to be picked up early Monday
morning.
No, that was too commercial a
bit of skulduggery. Tell you what,
brother, you go on back to town
and on Wednesday afternoon at
five o'clock, we'll bring that turkey
to your door, neatly dressed and
swathed in brown paper. Not a day
or a minute later than five P. M.
on Wednesday afternoon.
No turkey-grower could afford to
pay a turkey-herder from the
meagre profits to be expected from
a bottom-of-the-well turkey market,
so the local citizenry had to come
to the rescue. It became as much
of a civic duty to eat turkey in Ore-
gon as it is to eat-pop-corn at the
movies in Nebraska.
For two months the local hotels
featured turkey at every meal, in-
cluding breakfast. For two months
the butchers pled with their cus-
tomers to buy a nice turkey instead
of a leg-of-lamb. At ten cents per
pound, taive thrift tipped the scales.
Nobody could afford to buy any-
thing but turkey, and the popula-
~ tion practically broke out in a rash
of pinfeathers.
The cycle of supply and demand
took care of the situation. Every-
body was so sick of turkey that no-
body raised any, there was a long
wet spring to take care of the few
flocks that were hatched, and the
holiday price soared extravagantly.
A few stubborn growers made a for-
tune, and the next spring everybody
raised turkeys again.
So another family had a pair of
chickens for Christmas dinner,
chickens purchased Thursday morn-
ing when it became apparent that
the turkeys had found themselves
greener, pastures.
Out in Eugene, Oregon, the tur-
key ranchers once enjoyed an ex-
ceptionally good turkey year. The
customary percentage of dead tur-
keys resulting from wet feet and
other ills peculiar to this most ex-
asperating of fowl, reached an all-
time low. People who had counted
~ stoically upon the annual shrinkage
to hold down the size of their flocks
rubbed their eyes in astonishment
when every poult reached maturity.
Unfortunately, other sections of
the country were similarly blessed,
and the price of holiday turkeys
plummeted. It became unprofitable
to send the birds to market, and
equaly unprofitable to keep on stuf-
fing them. .
Out in that country, turkeys are,
driven over the road to market in
stead of being cooped up in crates
and shipped by rail. They plod
along over the concrete, filling their
crops with grasshoppers as they go
and resting at night under the
watchful eye of the turkey-herder.
“Grandma” Williams
Dies At Kitchen Creek
Ninety-three-year-old Susan S.
Williams, known by folks in the
Back Mountain as “Grandma” Wil-
_Jiams, died at the home of her son,
James, at Kitchen Creek, Tuesday
afternoon. “Grandma” had been in
ill health since several years ago,
when she broke her hip in a fall.
Besides her son, she is survived lo-
cally by a daughter, Mrs. George
Johnson, of Dallas, and several
grandchildren. Funeral services
were held Friday from Bronson’s
Funeral Home, with burial in Maple
Grove Cemetery.
Maple Grove Program
The Sunday School of the Maple
Grove Methodist Church held its
Christmas program on Christmas
Eve. The program, prepared by
Misses Jean Ballantine, Betty
Naugle, and Dorothy Cornell, was
composed of Christmas recitations
and songs. After an entertaining
evening, the festivities were topped
by the arrival of Santa Claus, a
trifle late, and looking as though a
difficult Christmas season had rob-
bed him of all that once made him
a jovial and rotund old gentleman.
ETI OT
The |
Post Printer
In New Guinea
(Continued from Page One)
pleasures will come from all those
God I am an American soldier boy.
What other country would find
room in its ships and planes to
make this day seem like Christmas
at all.
On Thankgiving this year all the
boys on the war fronts had turkey
with all the trimmings. I never
‘would have believed it if I hadn't
been here myself. We'll have the
same thing for Christmas and we
have nobody to thank but you
folks at home who are giving your
time and food away. Many may
complain about it back there but
I'm sure they wouldn’t if they
could see how the army, navy and
marines see to it that we get it
here.
I see by The Post you still have
many trying to get gas when they
don’t really need it. Those persons
should see how very essential it is
and how it is needed here. We use
it in our baking each day. Every
| outfit uses gas for cooking its meals.
{ The army itself has thousands of
trucks, tanks, and planes, all of
which use gas. None of it is wasted.
When I heard I was coming to
New Guinea, I was a little disap-
pointed, for I expected to see noth-
ing but deep jungle. But to my sur-
prise, it was not—that is, it wasn’t
rall jungle. All along the trip from
{ Australia to here we passed beau-
| tiful little islands with cocoanut
groves here and there. Many native
villages were on the islands. The
natives would sail or paddle out to
our large ship and wave. Some-
' times they would salute and, of
course, we'd return it, smiling. It
felt good to know these black peo-
ple were on our side. They help in
many ways, clearing out large
dense jungle woods, carrying sup-
plies, building huts and warehouses,
breaking trails, and helping wher-
ever they can. Some talk very good
English. The natives we have work-
ing for us tell us many tales of what
happened before we got here. Many
of them had carried the wounded
back from the front to hospitals.
That was when trails had to be cut
or followed. Now, of course, they or
we have roads and planes.
Well, we finally reached our des-
tination and our officers went
)
{
packages along the shore, I thank |
THE
Babson Suggests
World Leaders
Eye U. S. Election
gradually reconvert to normal. New
car stockpile low. Look for relief
only on trucks. The chemical in-
dustry has enjoyed great expansion.
This may continue. Leaders in new
drugs should prosper. Heavy chem-
icals may not show any gain over
1943 volume. Building about the
same level for total new building as
in 1943. Relaxing restrictions on
private construction will come in
near future. Gains in 1944 will
{show in this category when com-
pared with 1943. Am optimistic on
postwar home building.
The shoe and clothing industries
{are beset by price ceilings and in-
creased costs. These will continue
through 1944. Woolen industry
will remain very active. Rayon will
continue at capacity output. Cotton
textiles will be fairly active,—nearly
equal last year’s level. With Ger-
many out, consumer demand for
these goods should quickly replace
war orders. Dairy products will be
scarce because of feed problems.
Slaughter houses should do a big
volume. Cereal products will do
| well. . Canned goods will feel effects
of sharply higher costs and lower
output. Cotton textiles will be
|
at least 10% better in 1944 than in |
‘POST, FRIDAY, DECEMBER
may get new buildings and machin-
ery for a song. War stocks have
gradually given ground in spite of
record earnings and growth in net
current assets. Many peace stocks
have forged ahead in spite of de-
clines in earnings and lower divi-
dend payments. It is possible the
‘war babies” may become oversold
(and the peace stocks overbought,
{but the total industrial averages
will go higher sometime during
1944 than they are at present. In
case a Republican President should
be elected in November a big bull
market could quickly develop.
What Stocks To Buy
Some industrial groups appear
, more attractive than others. Build-
| stocks should benefit from the ex-
| pected boom after the war. Johns-
| Manville, Lone Star Cement and
| Eagle-Picher Lead hold prospects
| for good: postwar earnings and
| liberal dividends. Flexibility of
| merchandising companies makes
| their stocks favorites. I have re-
i commended American Stores, Mc-
| Crory Stores, Kroger, Jewel Tea,
| General Shoe, United Stores 6%
| Preferred and Preferred “A”. The
| railroad and form equipment groups
{ ought to show better-than-average
progress. Favorites include Amer-
| can Brake Shoe, General American
Transportation, Baldwin and Har-
vester; although postwar prospects
31, 1943
may accept second place on the
Democratic ticket. The Republicans
will put their efforts upon Congress.
In November, 1944, they should se-
cure a good majority of the House
and six more Senators. When I
look further ahead, 1948 seems
now like a good Republican year
with Governor Dewey the victor,
in case Willkie is not already Pres-
ident. During the 1948-52 term
will come the next depression fol-
lowed by a return of the Democrats
in 1952. Then there will be more
Socialistic experiments and the real
inflationary period. In the mean-
time, we will have slowly creeping
inflation until 1948; but nothing
radical. After Roosevelt is reelected
to him, I should not be surprised to
see him resign to accept the head
of the new World Organization
whatever this may be. This could
take place as soon as Japan is
whipped,—possibly in 1945.
How Long Will War II Last?
Intelligent forecasts of 1944 busi-
ness should be based upon some
assumption as to the length of the
war. If Germany is to crack within
a short time, 1944 may be a very
different year than if Germany
should hold out until after our
Presidential] Elections in November,
1944. Germany may collapse early
with a Vice President satisfactory |
in the year, but consider the follow- |
pm
be adverse to others doing so.
(5) Generally good war news
should feature 1944. The battle-
hardened Russians should continue
to drive the German hordes back.
As we enter 1944 the war has
rounded second base and is on the
way home. As, however, I stated
in my 1942 and 1943 Annual Fore-
casts, we should not expect an end-
ing of the War until gas, chemicals
or bacteria bombs are used.
All of the above may be upset by
the: death or serious illness of
Roosevelt, Churchill, Stalin, Chiang
or perhaps even Hitler in 1944.
Needed: More Research And
: Religion
Businessmen are faced with three
vitally important questions: (1) Is
it time now to give up seeking war
contracts and prepare plants for
civilian goods output? (2) Should
| subcontracting be reduced by ap-
| proximately 50% so as te be ready
for civilian goods production? (3)
Is all-out war production to utmost
capacity the best course to pursue?
My advice is: Continue to take all
war subcontracting you can get
! provided it will not tie your plant
| :
{up beyond Election Day next year. |
Stop further expansion plans now.
Work research and postwar plan-
ning departments overtime. Give
orders now for reconversion equip-
ment. |
Finally, 1944 will see a continua-
1943 | convince me that selected steel and
Air & tll win i .liron issues hold appeal. U. S. Pipe
Shr ay a goa n a ! Line & Foundry should benefit from
\ we ras ;
rt solved os a o ihe, | building. Republic Steel $5 Pid.
dustin is U8 for Both Air pasted | “A” offers liberal income. National
~ | Steel d Allegheny-Ludl
gers: and, freighs | Railroad needs | ot ss Ci in Wn
are so acute that higher priorities | 4 2 ints To 9 a
for equipment will be forced. After b vy. Pe
A d | demand. General Electric is the
the war, railroads will have a ter-! :
{os 5 | outstanding leader.
i rible slump. “With much less to| Bonds, Interest Rates And Preferred
haul, they will face, as never before, : 2 Stocks
a Sovhe ship} The government forbids a cor-
: : : : poration to manipulate the price
jong river franshoriation, ‘new pipe | of its securities but the government
| lines, airplanes and trucks. Eastern I: : ‘fick
Bonds will ship, 4s Seon. as Gor [is using artificial means to force
Bo colinses , down interest payments needed by
: | widows, d oth d -
Electronics and television should a De orphang a : Ss Yoon
Bion Icey cloctmorl comtnhenty ent upon savings or life insurance.
Y zy > 3 a p | This is unfair. Government Bonds
orders may decline slightly in 1944. dominate the high-grade field. Cor:
Kilowatt output may be 10%better Hghe Se
i 100¢ "than in 04, © Tamber 20 2ieslute being calls) in increas
volume will continue to be reduced Ing amounts. Instisntional fnvess
. : id
Backlog of machine tool orders is One andi trustees have to bid very
ee high on the few remaining corpor-
declining sharply. Subcontracts may :
i ates or buy Governments. In view
help. Nonferrous metals are held : th |
| down by acute manpasver shortage | of the relatively greater risk in
{ Paper and pulp will be affected Bt ! rm
the eut in newsprint, Paperboard and G. War Series, preferably E's.
| surrender”, the German and Japan- | ploma and dressed in a tuxedo. If
around looking for a good spot for | utnut in 1944 should equal 1943.
our bakery to locate. They couldnt | pgnery petroleum output in 1944
have found a better place,” We're | wy wp, 10% above 1943. Higher
situated on high ground with 2 | prices for crude probable. All-time
large fresh water stream running peaks in steel output scheduled for
within fifty yards. We draw our 1944 Shipbuilding may not show |
water up stream a bit for the bak-
ing, and bathe, wash and do our
laundry below this point. The army
engineers have done a fine piece of
work setting up our bakery. We
have three very large buildings with
concrete floors. The buildings are
all screened in to keep bugs, flies
and jungle rats from entering. Our
tents are built two or three feet off
the ground. This we did ourselves,
chopping down trees and gathering
up wood from what crates we could
to go to all the trouble of build-
ing floors and ‘what not” off the
ground. But the rainy season is now
starting and I'm very thankful I'm
high and dry. 2
We're going full blast now with
very little time to ourselves, work-
ing ten and eleven hours a day,
seven days a week in the bakery,
and then, on off time, I'm building
something or other or writing let-
ters. We have out-door shows every
other night to which I go when I
am working days.
Enclosed you will find copies of
our little daily newspaper. It’s
printed some place on this island.
It can’t be here, though, for we just
started getting them lately, so I
guess it probably comes from Aus-
tralia. I don’t know.
Well, it’s getting late and I need
some rest, so I'll say “Good Night”.
I want to thank you for all the
trouble you've gone through in get-
ting us boys those knives. Ruth has
sent them to me, according to let-
ters. As yet I haven't gotten them.
Please thank all the people who
gave them up for us, and I'm sure
| the boys I give them to will thank
them by letters.
May you all have a very Merry
Christmas. We will do our best so
that it will be a merrier one next
year. We have a sign painted in
our bakery—‘Frisco in '44”.
As ever, one of the boys,
Alan Kistler.
IP. S. On the thirteenth I received
a cablegram saying we had a sev-
en-pound boy. Golly, I was so ex-
cited. Wouldn't you be? (Darn,
tootin’ we would—Ed.) From Ruth's
letters you both had quite a time
getting those knives. She’s a Dallas
girl you know and one of the best.
I've received about six issues of
The Post. They come about two
months late. All newspapers are the
last thing we get in the mails.
However, I enjoy getting it, no mat-
ter how late. It sure reminds me of
the many times I had a hand in get-
ting it out. .
You certainly are doing a swell
job, Howard, and I'm sure every
find. At first we thought it foolish |
further gains, but launchings will.
Outlook For Labor !
Crux is whether sufficient skilled
workers can be channeled ' into
critical war industries. It is esti-
mated that 2,000,000 workers must
be added to essential] plants in the
next few months, However, over
2,000,000 men and women reach age
18 every twelve months. Therefore,
the labor situation may begin to
ease. There will be many disputes
but most upsets will be of short
duration and small scope. Labor
leaders must threaten strikes for
publicity and to hold jobs. The
cost-of-living situation will dictate
the rise and fall of strikes. If roll-
ing back prices is successful, pres-
sure for higher wages will be con-
siderably reduced. After Germany
cracks, there will be no scarcity of
labor. Labor's honeymoon is ap-
proaching its end. There will be no
| railroad strike in 1944.
Stock Market
The 1944 long-term trend of stock
prices is definitely upward. A grow-
ing hoard of money seeks invest-
ment. Few new stocks are avail-
able. Present holders are less
willing to let stocks go, except at
higher prices. The rise from May,
1942 to July, 1943, was a long, un-
! broken advance. A period of con-
Otherwise, hold cash.
are too high.
I expect no near-term shift in
interest rates. They may remain
low as long as government financ-
ing must be carried on in large
volume, or as long as restrictions
are placed upon the expansion of
business to meet civilian demands
and the money hoard continues to
grow. When the readjustment
comes the investor should not be
tied up in long-term, low-coupon
bonds. . Current yields on better-
grade issues have been forced down
too low. Investors looking for lib-
eral income are, therefore, buying
cumulative preferreds. Such issues
are also in favor with investors
skeptical over the general trend of
common stocks; but the field is
very selective. My usual advice is
to buy only first mortgage bonds
or else common stocks of compan-
ies with no cumulative preferreds.
Municipals
Taxes
There may be a small increase in
1944 taxes. This increase will hurt
only a few industries through in-
creased excise taxes. Income taxes,
inheritance taxes, gift taxes, and
probably corporation taxes will re-
main about where they are or low-
ered. Furthermore, 1944 may be
the last year of tax misery. Taxes
should begin to decline in 1945.
Investors should especially keep in
mind that—when excess profit taxes
are eliminated—many corporations
can make more money and pay
| solidation, such as from July 14 to
date, was in order. The next few
| months may still be marked by
irregularity. This should not dis-
| turb real investors.
are adjusted to wartime operations.
| Any material change in the war
| situation may create temporarily
| upsetting uncertainties. On the
“bullish side the market strengthened
"in the face of the largest War Bond
Drive in our history.
er than ever. Debts have been re-
duced, cash reserves increased.
Companies doing well in war work
Back Mountain boy and girl in the
service will agree with me. I do
especially, for I know what's back
of those long mailing lists. Many
times I've gone over them with
Myra in the back room, pulling gal-
ley after galley, reading off the
names in type, while she checked
her lists.
I must be in a Writing mood to-
night and I better stop or you'll be
blaming me for a late Thursday
night. A. K.
FOR SALE
One or both of team of horses;
Chore-boy milking machine. In-
quire Philip Kunkle. Phone 458-
R-17, Dallas. 53-4¢
Corporations '
Most listed companies are strong- |
| more dividends with much smaller
| gross earnings.
Postwar Jobs
Men and women who left jobs to
enter the armed forces should have
no trouble getting jobs when they
return. Those who entered the
“armchair” forces at Washington
or elsewhere may have real trouble | Threshers—ten days delivery on!
with getting postwar jobs. Men
who were unemployed when they |
entered the armed forces will get
postwar jobs based on their war re-
cord and behavior. Character and
habits will be an important consid-
eration. Men and women who left
employers in the lurch to get more
money or thrills may be left “high
and dry” when the war is over.
There will not be a good job for
everyone after Germany cracks. In
fact, there will begin to be unem-
ployment when Roumania, Bulgaria
or Hungary give up, which I expect
fairly soon.
Politics And Inflation
Unless: Germany collapses before
August, Roosevelt will be re-nomin-
ated and probably re-elected. It
looks now as if Willkie would be
nominated if the Republican leaders
believe Roosevelt has the election in
the bag. This would be a good way
of getting rid of Willkie forever.
Another possibility is that Willkie
oT er | tion of the conflict between those .
(1) Churchill is very close to two philosophical theories which
Roosevelt. He desperately wants {are splitting civilization today.
him re-elected. Knowing that only | Tpege may be expressed by the
a continuation of the European con- |
: } | eternal question of whether man
flict through October, 1944, will as- | (1) is a spiritual being to be guided |
sure this, he is not hurrying his i
| by the Ten Commandments; or (2) |
Second Front. lis an evolutionary animal permitted |
(2) As the Republicans hive to follow the rules of the jungle
not yet insisted upon ‘unconditional | even when possessing a college di-
ese people think their chances our first assumption, the one for |
might be better with a Republican which our churches stand, is adopt- |
President,—which is a temptation ed as a goal, the coming year can
for them to hold out. | be the beginning of a glorious
(3) Stalin is definitely waiting future. If the second, which too
after November 6, 1944 before | many educators are teaching, is
making certain decisions, and this | allowed to grow, then World War II !
will delay Germany’s collapse. { may have been in vain. In the end,
(4) Although the Washington | spiritual forces must overcome the
New Deal group might do nothing to | material forces or civilization is
prolong the war merely to insure |sunk. The hope of a better post-
themselves another four years of | war world lies with greater research
power, yet they surely would not | and more religion.
The TRADING POST
A POST CLASSIFIED AD IS THE PLACE TO GET
RESULTS QUICKLY AND CHEAPLY
PHONE DALLAS 300 ® TWO CENTS PER WORD @ 25¢ MINIMUM
Wanted To Rent—
Wanted to rent, with option to buy,
farm. Must have water and elec-
tricity, some out buildings, Andrew
F. Forgatch, R. D. 1, Jackson Road,
Trucksville, Pa. 53-2t
For Sale—
Coal—Ralph D. Lewis, 128 Shaver
Ave,, Shavertown. Phone Duilas
253-R-8. 43-tf
For Sale Or Rent—
Three apartments and two houses
in Kingston Township, Mrs. Asa
Shaver, 74 West Main street,
Pittston (Pot Bellied) Stove 4-36
inches high, 12 inch grate, with
4 lengths of pipe. New, used two
weeks, $20.00. Also 4-36 inch round,
Galvanized Metal, Electric Bulb
Brooders, adjustable legs. 150 chick
capacity, $6.00 each. 2 Jamesway
48 inch metal Poultry feeders, adj.
legs. 1 dozen metal chick feeders,
24 inch. 2 3-gal metal fountains,
float valve type. 1 2%%-gal. metal
fountain, vacuum type. 250 feet new
2-inch mesh, 48-inch poultry wire
fencing. Sanding machine on metal
stand. 4-inch belt, 10-inch disc, 3
speeds, adj. tables with mitre
guage. Extra belts and discs for
wood or metal. Motor etc. complete,
ready to run, practically new,
$48.00. Call Dallas 431-R-3. 53-1t
Sawmills; Frick and Farquhar mills.
Power units, steam boilers.
(Closed Sundays). Charles H. Long,
Sweet Valley. Phone, Dallas 363-R-7.
52-4¢
Fine meaty roasting chickens. Live
weight 35c¢ lb. Howard Risley’s
| Barnyard, Lehman avenue. Phone
|300 or 396. 52--t
{ Frick 22-inch complete with feed-
er and stacker. Limited number.
Order now. (Closed Sunday).
Charles H. Long, Sweet Valley,
| Phone, Dallas 363-R-7. 52-4t
One mule, one large pig, 100 feet
2% -inch black pipe; 100 feet 2-
inch black pipe—B.G. Laskowski,
Trucksville R. F. D. 52-1t
Black Scranton Coal Range. $25.
Dallas 300. 50-1t
Taking orders for baby chicks for
1944. Order early to avoid disap-
pointment. 100 per cent polorum
free. Hilbert’s Hatchery, Beaumont.
47-Tt
Blood-tested cows, all ages heifers,
some ready to freshen. Arthur
Kibler, Noxen R. D. 1. 38-tf
Parts and service for all makes of
washers and vacuum cleaners.
| Rebennack & Covert, 267 Wyoming
Ave., Kingsten, Pa. Phone 7-4514.
x
-
53-1t |
Howard
53-tf
Trucksville, Phone 225-R-2.
1936 Plymouth Coupe.
Risley, Dallas.
| Reupholstering—
|
{ Make your fine old furniture new
| with its original wear and com-
| fort—Beautiful wide range of fab-'
rics. Low prices—Guaranteed work-
| manship. Write or Phone John Cur-
tis, 7-5636—210 Lathrop street,
Kingston.
| Wanted To Buy—
Liat
| Beef cattle, calves, fresh and com-
| ing fresh cows. Highest price paid. |
{LL Mellner, Kingston 72746. ~49-tf
HAVE YOU A PIANO—Any size
| GRAND—SMALL STUDIO UP-
| RIGHT—or SPINET—that is not be- |
"ing used? If so we will buy, recon-
| dition, and put in shape for some
one to use. LIZDAS PIANO STORE,
1247 South Main Street, Wilkes-
| Barre, Pa. Phone 3-2644. 45-6
Personal—
| PERMANENT WAVE, 59¢! Do your
own Permanent with Charm-Kurl
: Kit. Complete equipment, including
' 40 curlers and shampoo. Easy to do,
| absolutely harmless. Praised by
| thousands, including Fay McKenzie, |
i glamorous movie star. Money re-!
funded if not satisfied. 47-5
| Bert & Company Drugs.
i Let Marguerite give you your next
permanent wave, if you like ex-
perienced workmanship. Right on
| the bus line. Marguerite's Beauty
| Shop, Main road, Fernbrook. Phone
397. oo 23-tf
‘Who To Call—
We remove dead
charge. We refund telephone call
expense. Call Dallas 433-R-9. Las-
kowski Rendering Works. 51-1t
stock free of
For prompt removal of dead, old
disabled horses, sows, mules,
phone Carl Crockett, Muhlenberg
SHB EBEHN
(
Best
Wishes
Happy
And
Victorious
New Year
is the wish of
Mr. and Mrs.
Lawrence Updyke | og
Ty
DALLAS
HARDWARE |
& SUPPLY \
Main Street
Telephone Dallas 121
‘
BEDE DIODE DEDEDE DED DC. DC.
CEBBBEBEEEEE
1
]
| 19-R-4. Phone charges paid. 24%