Morning cold and windy. I was occupied much of my time at the Office. Accounts and writing my Diary. As this is the first year in which I have kept my books of double entry I wished to close them 162properly and for that purpose have begun early. I this day succeeded in bringing them out so as to make the process easy and in future I think I shall incorporate into them my father’s business, dropping the two fold system together with one of my books and taking a single book for his Accounts, and the usual Quarterly Account Current. Most of my morning was thus spent.

I called upon Mr. Hallett to give him my second number and to propose going to Quincy some afternoon to see my father. Then to the Athenaeum to see Durand about Mr. Brooks and his picture. Afternoon at home. I made a draught of the third number which is the concluding part of the argument. I shall have difficulty with the authority I foresee. But thus far at least I have gone before the wind. And when I consider the nature of my undertaking I feel grateful that I have been able to go even so far well.