Full Download Essentials of Accounting For Governmental and Not For Profit Organizations Copley 12th Edition Solutions Manual PDF Full Chapter
Full Download Essentials of Accounting For Governmental and Not For Profit Organizations Copley 12th Edition Solutions Manual PDF Full Chapter
Full Download Essentials of Accounting For Governmental and Not For Profit Organizations Copley 12th Edition Solutions Manual PDF Full Chapter
2-2
Chapter 02 - Overview of Financial Reporting for State and Local Governments
2-3.
C. THE GOVERNMENTAL FUND STATEMENTS ARE THE BALANCE SHEET AND THE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES.
GOVERNMENTAL FUND STATEMENTS ARE PRESENTED USING THE CURRENT
FINANCIAL RESOURCES MEASUREMENT FOCUS AND MODIFIED ACCRUAL BASIS OF
ACCOUNTING.
D. THE PROPRIETARY FUND STATEMENTS ARE THE STATEMENT OF NET ASSETS (OR
BALANCE SHEET), STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND
NET ASSETS, AND THE STATEMENT OF CASH FLOWS. THE PROPRIETARY FUND
STATEMENTS ARE PREPARED USING THE ECONOMIC RESOURCES MEASUREMENT
FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING.
2-3
Chapter 02 - Overview of Financial Reporting for State and Local Governments
2-5 SEVERAL DIFFERENCES EXIST BETWEEN THE GASB FORMAT CASH FLOW
STATEMENT AND THE FASB FORMAT REQUIRED OF COMMERCIAL BUSINESSES:
1) GASB REQUIRES GOVERNMENTS TO PREPARE CASH FLOWS FROM OPERATING
ACTIVITIES ON THE DIRECT METHOD.
2) THE RECONCILIATION OF INCOME TO CASH FLOWS FROM OPERATING
ACTIVITIES OF THE PROPRIETARY FUND, WHICH APPEARS IN THE BOTTOM
SECTION OF THE STATEMENT, BEGINS WITH OPERATING INCOME, NOT NET
INCOME (OR TOTAL CHANGE IN NET ASSETS).
3) THE STATEMENT HAS FOUR SECTIONS, RATHER THAN THE THREE OBSERVED
IN FASB FORMAT STATEMENTS . THESE INCLUDE:
OPERATING ACTIVITIES ARE THOSE
ASSOCIATED WITH OPERATING INCOME.
AS A RESULT, CASH FLOWS FROM INTEREST EXPENSE, INTEREST REVENUE
AND INVESTMENT INCOME DO NOT APPEAR IN THE OPERATING ACTIVITIES
SECTION.
NONCAPITAL RELATED FINANCING ACTIVITIES INVOLVE THE BORROWING
AND PAYMENT (INCLUDING INTEREST) OF LOANS FOR PURPOSES OTHER THAN
FINANCING CAPITAL ADDITIONS – CHIEFLY, BORROWING FOR OPERATIONS.
CAPITAL AND RELATED FINANCING INCLUDE GRANTS AND DEBT
TRANSACTIONS (INCLUDING INTEREST) USED TO FINANCE CAPITAL
ADDITIONS.
INVESTING ACTIVITIES INVOLVE THE ACQUISITION AND SALE OF
INVESTMENTS AS WELL AS CASH RECEIVED FROM INVESTMENT INCOME.
2-4
Chapter 02 - Overview of Financial Reporting for State and Local Governments
2-6. THE DIFFERENCE BETWEEN ASSETS AND LIABILITIES IS CALLED NET ASSETS AND IS
REPORTED IN THREE CATEGORIES:
2-5
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“You won’t have to,” Dan told him. “Fact is, it’s a spade you’ll have to
use more than anything else, a spade and a pick and a shovel, all of which
fortunately we brought along with us.”
“Do you mean to dig a grave for the gorilla after you get him?” asked
Peg.
“Well, hardly, when we promised Mr. Holwell that we wouldn’t hurt the
poor creature,” laughed Dan. “What I want you to do is to dig a pit about
ten feet deep, with walls so smooth that no gorilla that ever walked on two
legs could manage to climb up again, once he fell in.”
“Oh, so that’s the game!” exclaimed Phil. “A pit trap, is it? Seems to me
I’ve read of them in books about life in the jungles of Africa and South
America.”
“That’s just where I cribbed the scheme!” exclaimed Dan. “Don’t you
remember, Phil, lending me those books that you said used to belong to
your father years ago? But what’s the difference anyway who was the
originator of the idea? The author of the books got it from the natives who
were accustomed to catching wild animals in pits. As soon as we’re through
lunch I want some of you fellows to go with me and show what you’re
worth as diggers.”
None of them backed out, though all realized that their muscles would
be stiff and sore before a ten-foot pit could be finished. Still, “Rome was
not built in a day” the minister told them, and they must not expect to rush
things. Better divide the job into two periods, and by the close of the next
day it could easily be completed.
CHAPTER XXV
THE BERRY PICKERS
“Oh! good-bye!”
As Dick gasped these two words he flung himself squarely around, and
ran wildly. At the same time he listened, with his heart almost in his mouth,
to ascertain whether the terrible animal were chasing after him. Yes, he
could catch that odd thumping sound so like the roll of a distant bass drum.
The boy ran in the direction that would take him close to where his
companions were busily engaged in picking berries. He did not mean to
lead the beast so as to include Eddie and the rest in his own danger; but he
wished to warn them so that they, too, might flee from that perilous section.
When they heard him shout they quickly understood. Even before that it
had dawned upon their comprehension that something was amiss, for they
had caught the noise made by Dick’s frantic passage through the bushes.
Besides, the booming sound from beyond had also been carried to their
ears.
Now all six were tearing off like mad, and for a brief time it seemed as
though the berry picking must be abandoned for that day at least. Dick soon
found that they were not being pursued. Then the ridiculous character of the
wild flight broke in upon him, and he laughed aloud.
This caused the others to feel safer. Surely the situation could not be so
very desperate if Dick, wise Dick, could give way to merriment.
Eddie Grant joined in the laughter, and Ban and Cub, not to show the
white feather, followed suit, until all of them threw themselves down on the
ground and tried to catch their breath again.
There was considerable badgering, for each chose to believe that all
save himself were panic-stricken. Of course, he had galloped along just
because it was the fashion, and he did not wish to be left to face the ugly
beast alone.
When Dick candidly admitted that he had been badly scared the others
realized that confession was good for the soul; and in the end everybody
owned up.
“Do we give up the job then for to-day?” asked Fred Bonnicastle.
“Oh! I know lots of other places where the berries are just about as thick
as off there,” asserted Eddie Grant, who, having undertaken a task, however
unpleasant, never wished to relinquish it.
“Who’s afraid?” demanded Cub Mannis.
Of course, after all this manifestation of valor no one dared hint at
stopping work just because there chanced to be an escaped gorilla loose on
Bass Island.
“We can arrange to keep closer together after this,” suggested Eddie,
“and have a signal to close up in a bunch if the old critter bobs up again.
But like as not we happened on his private preserves when we tackled that
batch of berries, and he ain’t goin’ to bother us if we keep away.”
It was natural that the boys remained in a nervous frame of mind during
the remainder of that morning. If a bird flew up suddenly, or a branch
scraped against the trunk of a tree, emitting a harsh sound, some of them
were sure to take in a long breath and stare around uneasily.
The pails were slow in filling up, too, on account of this vigilance and
of the fact that the pickers stuck close together. In fact, the time dragged
until it was well on toward noon before Eddie announced that his pail was
running over.
“Can’t seem to hold another handful, fellows,” he observed. “And as
you’re all in the same fix I move we start back to camp.”
“That suits me all right!” declared Fred; and not a murmur of dissent
was heard, for every one was only too glad that the long strain had come to
an end.
When the berry pickers told of their experience that noon, as they
munched the lunch that had been prepared, dinner being reserved for the
evening when Mr. Capes would in all probability be with them, the others
listened with a sort of awe.
Although, boy like, some of them ventured to make fun of the berry
pickers on account of their panic, secretly they were ready to confess that
under similar conditions they would have done the same thing—would have
run wildly.
“Well, my pit is four-fifths dug,” announced Dan, proudly. “And if I can
get a new shift of workers this afternoon I’ll have it done easily, so the trap
could be set this very night.”
Several volunteers were immediately forthcoming, among others Asa
Gardner, who, while not as strong physically as most of the others, wished
to do his share.
“You see,” he explained to Dan when making the offer, “I don’t want to
be left out of the running.”
“Well,” observed Fred Bonnicastle, drily, “you wouldn’t have if you’d
gone off with our bunch this morning, I can tell you that. Eh, fellows?”
Dick, true to his promise, after certain camp duties had been performed,
went out in one of the boats with Eddie, Ban and Cub to try for the bass.
“We’d like to give Mr. Capes a treat and the finest dinner possible while
he’s up here over night with us,” he told his companions, while rowing
toward his favorite fishing grounds. “So everybody must do his level best to
land some big fellows, if only we can tempt them to take hold.”
The conditions seemed especially favorable. The sun was hidden much
of the time behind friendly clouds, and a gentle wind blew from the
southwest, causing a ripple on the water such as fishermen delight to see.
The sport turned out to be excellent, and some extra fine fish were taken
during the several hours the quartette spent at their pleasant task.
“Let me tell you this beats picking berries all hollow,” remarked Eddie,
as he played a sturdy bronze-backed warrior, and watched the captive leap
wildly from the water time after time, always attempting to throw his
weight upon the line so as to break the hook loose from his jaw.
“I never seem to get enough of it,” added Cub, all aglow as he, too, felt
a savage jerk, and succeeded in fastening a mate to Eddie’s fellow, so that
there were lively times at both ends of the anchored boat.
Indeed, the pleasures of that single afternoon were enough to repay the
mill boys for all their labors. One and all they confessed, when later on
heading for the camp, that they had never had such glorious fishing in all
their lives.
Dan was found in camp fairly palpitating with satisfaction. Dick knew
before a single word had been said that the pit was completed.
“Come out and see it, Dick,” urged the proud architect. And as there
was still an hour and more before sundown, Dick gladly complied.
He found that the pit had been neatly covered with a matting of slender
poles, upon which both earth and leaves had been deftly strewn. In fact,
Dick might himself have stepped upon this disguising covering only that
Dan caught his arm and held him back.
“You see where I’ve hung the bait,” he observed, pointing upward as he
spoke. “The gorilla can’t reach it without stepping squarely out on the weak
platform, and he’ll go plump down so fast there’ll be no chance for him to
throw out those long arms of his and grab a branch above. I guess his goose
will be cooked all right if only he browses around this way to-night, as I
hope will happen.”
Dick shook hands with the originator of the pit trap.
“Here’s hoping he comes—and stays, Dan!” he said.
“You like the way we fixed it, then, do you, Dick?” demanded the other.
For according to his way of thinking commendation from Dick was always
to be accepted as a certificate of real merit.
“It couldn’t be better, Dan, and you have cause to be proud of your
work.”
They had just returned to the camp when one of the boys was heard
shouting:
“There’s a big car arrived across the bay from us, where Leslie and Phil
are waiting with the boat.”
“Seems to be something of a crowd along,” remarked Dan; “I can see
the chauffeur all right, and Mr. Capes; but there’s another, too. Wonder now
who he brought up here with him to-day?”
“They’re fixing some sort of canvas over the car, so as to leave it there
for the night,” ventured Asa, straining his eyes in the effort to make things
out.
“Now they’re beginning to get into the boat, after the boys have taken
aboard some bundles that may be containers for the berries,” said Dick. “I
can give a pretty good guess who that third person is, boys.”
“Mr. Nocker, Dick, don’t you think?” asked Peg. “Seems to me he looks
kind of familiar, with his tall figure, and queer way of walking.”
“Just who it is,” replied Dick, without hesitation. “Mr. Nocker has taken
the trouble to come all the way up here to spend a night with us boys, and
see how we carry on when in camp.”
“Just to think of him, doing such a thing,” ventured Dan, “when only a
short time ago he detested every type of boy, because they reminded him of
his own son who gave him so much trouble, and finally ran away from
home and died.”
“Yes,” interrupted Dick, softly. “But that was before Mr. Nocker met his
little grandson, Billy, and felt a new sensation in his withered old heart.
Nowadays he loves boys, and can’t do too much for them. Forget all about
the past, fellows, and only remember that Mr. Nocker is now one of our best
friends.”
CHAPTER XXVII
A NEVER-TO-BE-FORGOTTEN CAMPFIRE
When finally the boat arrived at the island landing, and the passengers
came ashore, they were greeted with three rousing cheers by the score of
lads. Mr. Holwell, Mr. Bartlett and the athletic director added their voices to
the chorus, and then shook hands with the guests, who were soon made to
feel at home.
A brush shanty had been erected during the day by some of the busy
workers. This was to be used to house the “overflow.” It was intended that
one of the tents should be handed over to Mr. Capes. The deacon would
occupy a part of it, while the chauffeur could be taken care of elsewhere.
There was a great feast that night, the assistant cooks “doing themselves
proud,” so they declared, in their desire to let these gentlemen see that boys
know how to serve as accomplished chefs when they are in camp.
“I don’t remember enjoying a meal so much as this in many a long day,”
admitted Deacon Nocker, when he had to decline any further helping.
“That fresh bass was simply delicious,” observed Mr. Capes, smacking
his lips, and then adding, when several started to try to fill up his pannikin
again: “Not another mouthful, or I’ll be foundered. This takes me away
back to the days when I too was a boy, and used to camp out. I quite envy
you, Mr. Holwell, the opportunity to spend a week with these fellows.”
After the meal was finished what a glorious time they had sitting around
the blazing campfire, and talking “a blue streak,” as Leslie called it. Scores
of things had to be told, all connected with the trip, though it could easily be
seen that the chief subject of all was the presence of the gorilla on the
island.
To the surprise of the boys Mr. Nocker, as soon as he learned about the
animal, declared that he could explain where it had come from, though
probably no one would ever be able to find out how the gorilla managed to
get to the island, almost a mile from the main shore.
“Last spring there was an accident to a circus that was showing over in
Hastings,” he went on to say, “and some of the animals escaped. I
remember that among them was an enormous gorilla, though I never
learned whether the animal had been captured again or not. Apparently he
never was, and has found his way up here, to frighten a lot of people, and
rob their camps on the island.”
“Then that was what you meant, was it, Mr. Nocker,” asked Dick,
“when you told us to beware of the mysterious thief while up here on your
property?”
“Exactly,” replied the gentleman, grimly. “Though it never once
occurred to me to connect the thievery with the disappearance of the gorilla.
Some gentlemen I knew came up here when the fishing season opened, to
enjoy casting the fly for the gamy black bass of Lake Russabaga. They
camped on this island, and had a fine time. The only thing that annoyed
them was the remarkable manner in which through some unknown agency
various valuable articles vanished.”
“He seems to like things that have a shine to them,” remarked Mr.
Holwell, humorously, “judging from the fact that he took not only my gold
watch and Dan’s nickel one, but the aluminum frying-pan as well. We don’t
believe he could have any particular need for that, unless to use it as a
looking-glass.”
“Well,” Mr. Nocker continued, “according to my recollection those
gentlemen from Creston lost a field-glass they valued highly, as well as a
watch, and several other things, that they would surely pay a good reward to
recover.”
“That makes me think of something,” Dick spoke up.
“Tell us what it is, then, please?” urged Leslie, quickly.
“The trail I started to follow at the time I glimpsed the gorilla standing
so close by, was so well beaten that I felt sure it must lead to his den,
somewhere in the thickest part of the jungle.”
“It stands to reason that would be the case,” admitted Mr. Nocker. “I
suppose you are going to say, Dick, that if the pit trap works and the
monster is caught, so there need be no further fear of him, you mean to
follow up that trail and find his den?”
“Why, yes, sir, that was what I had in mind,” admitted the boy,
modestly. “If he is like some monkeys I’ve read about, that had such a
weakness for pretty and shiny things that they stole them, he’ll keep his
trophies there, and we’ll be apt to get back everything that’s been taken.”
“Thank you for that comforting assurance, Dick,” said Mr. Holwell.
“There’s a standing reward of ten dollars out for the safe return of my
watch. I’d feel that I was getting off pretty cheap at that, for I cherish that
keepsake considerably above its intrinsic value. Then Dan, here, is to be
heard from also, for he’s in the same boat with me.”
“Ten cents reward, and no questions asked,” declared Dan, “for the safe
return of my dollar watch! That’s ten per cent. you know. I only hope the
rascal hasn’t gone and stowed it away in his cheek, as I saw a tricky
monkey do when he’d hooked a man’s watch right from his pocket.”
Many times during the evening Dan might have been observed listening
eagerly. He half fancied he had caught some significant sound which
indicated that his expected guest had arrived at the trap, and taken the
plunge.
On each occasion, however, he concluded he must have been mistaken.
At any rate Dan did not see fit to ask any one to accompany him thither,
lantern in hand, to investigate. Indeed, it is questionable if he could have
found a single recruit had he proposed such a thing. The boys were not keen
to wander far from the protection of that jolly campfire, knowing, as they
did, what sort of terrible beast was making its home on Bass Island.
Both Mr. Nocker and Mr. Capes asked so many questions that it is
doubtful whether anything escaped being told during those delightful hours
spent around the crackling fire. The evening had turned out a bit chilly, too,
which made the blaze all the more appreciated.
Then at the suggestion of Mr. Holwell, who knew how splendidly the Y.
M. C. A. boys could sing, they gave a number of their school songs, and
patriotic airs as well. Dick, learning that the minister had a special liking for
“Onward Christian Soldiers,” coaxed Leslie to strike up with his clear tenor,
and the rest came thundering along in the chorus, greatly to the delight of
Mr. Holwell, in whose eyes dewdrops sparkled when they were through.
“I have heard that inspiring song on many notable occasions, boys,” he
assured them, “but I give you my word for it, never sung as to-night. Here
on this lonely island in the vast lake the sound seems to roll over the water
with telling effect. I never before realized how wonderfully charming songs
can sound on the water. It gives them a special value that could not be
attained in any other way. I shall never, never forget this night, and the ones
who have entertained us so well.”
Mr. Nocker was almost as enthusiastic in his praise.
“I want to say to you, young fellows,” he told them, with considerable
emotion in his voice and manner, “that I am proud to be reckoned your
friend in these days of reconstruction. I would not go back to the life I used
to lead for all the money in the United States. Since little Billy came into
my life it seems as though the scales have dropped from my eyes, and the
whole world has taken on a new and glorious aspect. And I owe it mostly to
Dick here. God bless him.”
“Hear! hear!” shouted some of the lads.
“The best chum going!” others roared.
“For he’s a jolly good fellow, which none can deny!” chanted Leslie and
several of the rest in chorus. Nor did the camp director have the heart to
restrain this boisterous demonstration.
Dick laughed, and turned red; but, of course, he would not have been
human if he had not felt his heart beating faster than its wont with
happiness, when he realized that these good friends thought so well of him,
and that Mr. Nocker no longer deemed all boys “Sons of Belial,” as he used
to affirm.
Much as they enjoyed that evening, the hour grew late, and some of the
campers were found to be secretly yawning behind their palms. So Mr.
Bartlett said it would be just as well for them to consider retiring, as they
would want to be up early in the morning.
“Don’t forget we’ve got to have breakfast,” he remarked at the same
time. “And all that heap of fine, hard blueberries must be placed in the
containers our friends have taken the trouble to bring along with them. They
wish to make a start before the sun gets too high, because it’s a long and
rough ride to Cliffwood.”
Dan lingered around while the others were preparing to seek their
blankets. He often cast an anxious look off toward the place where his trap
had been set, and Dick found no trouble in guessing what his thoughts were.
“Try to forget all about it until you wake up in the morning, Dan,” he
told the other. “I’ll want to go over with you, remember, to see if anything
happened while we slept.”
“I’ll be mighty glad to have you along, Dick,” Dan replied. “I reckon I
fixed everything just right, and if the creature comes snooping around and
tries to hook the bait hung up out of his reach, he’s liable to take a sudden
tumble, believe me! All right,” he went on, “I’ll turn in, as you say; so good
night, Dick!”
Ten minutes afterwards the camp was wrapped in silence.
CHAPTER XXVIII
WHEN THE PIT TRAP WORKED
“Feel like coming with me this morning, Leslie?” asked Dick, after one
party had set off to fill the pails with berries, and while another group was
busy catching minnows for bait, as the supply had got somewhat low in the
reservoir where the bait was kept.
“Count on me if Mr. Bartlett is willing,” laughed Leslie Capes. “And I
say that without even asking what’s in the wind. I know that when you get
an idea in your head it’s generally worth something.”
“Listen,” said Dick. “When I saw that well-trodden trail the gorilla had
made you remember I remarked that it must lead to the place he’d been
using for his den. Now that the old fellow is safe, and there’s no danger of
meeting him on the way, I’m thinking of taking a look-in on his home.”
Leslie was interested immediately.
“Thank you then for selecting me to go along, Dick,” he cried.
“Just as if you weren’t always first choice with me, old fellow,” returned
Dick. “But honest, I’m curious to find out what sort of place the wily old
beast picked out for his den. More than likely we’ll never know how he got
across to this island; but we can find out what he’s done here in these
months since he broke away from the circus in that storm.”
“And,” continued Leslie, “I rather think you hope we may be lucky
enough to find some of the many things the thieving rascal has made away
with, not only from our camp, but from that of the sporting party up here for
the fly-fishing earlier in the summer.”
Dick nodded his head in the affirmative.
“There’s no telling,” he admitted. “Though perhaps we’d better not
count our chickens before they’re hatched. Even if we find nothing, it’ll be
interesting to follow that path made by the feet of the gorilla.”
“Sure it will,” agreed Leslie, “now that we know where the old gent is
stopping temporarily. If he were foot-free nothing could tempt me to
meander in that quarter, and take chances of meeting him face to face in the
brush, where running would be a hard job. Whee!”
He shrugged his shoulders to add emphasis to his words, and Dick
evidently quite agreed with his partner, to judge from the look on his face.
Some time later on the pair found themselves in that part of the big
island so well remembered by Dick as the scene of his panic of the former
day. They caught the sound of voices near by, and understood from this that
Eddie Grant and the other pickers had concluded to visit that rich harvest
field, now that all danger had been removed.
“No need of their knowing we’re around as yet,” whispered Dick. “So
come along over this way, for that’s where I struck the well-worn trail.”
He had made no mistake, Leslie soon learned. Even though so soon
afterwards compelled to fly for his life, Dick had noted the ground, and a
few minutes later he was pointing down at his feet.
Both boys examined the earth with interest, but their curiosity was so
great that they did not care to linger long. Following that plain trail was the
easiest kind of work, for the gorilla had not attempted to “blind” it in the
least.
At the end the boys reached a sort of strange shelter undoubtedly made
by the Borneo man-monkey. It was fashioned from branches, and matted in
such a clever way that the boys declared it would shed water as well as any
thatched roof they had ever seen.
“I never dreamed a gorilla could do such work as this,” Leslie said, as
they stood and examined the shelter.
“Oh!” explained Dick, quickly, “from what I’ve read about them, over
in Borneo, where they mostly come from, they have their homes in trees
and make many such shelters so the baby gorillas can be kept dry when the
tropical rains come on.”
“Well,” continued the wondering Leslie, “it seems that this old fellow
hadn’t forgotten the lessons of his younger years, even if he was shut up in
a cage for goodness knows how long.”
“That can be set down as the instinct,” said Dick, “which animals and
birds have in place of the reasoning powers of the human mind. A wild bird
can be taken from the nest when it’s just hatched, reared in a cage, and if set
free will be able to construct a nest exactly like those its species has been
building ever since the world began.”
“It’s just wonderful, that’s what, Dick! But let’s creep underneath and
see if we can find anything of the lost articles.”
No sooner were they inside the rude shelter than both boys uttered cries
of wonder mingled with delight.
“Here’s his treasure-chest as sure as anything!” yelled Leslie. “Oh, look,
Dick! Mr. Holwell’s gold watch, and not a bit hurt, either! Won’t he be
tickled half to death at getting it back? When I start winding it up I can hear
it begin to work. And here’s Dan’s nickel time-keeper too, as well as Peg’s
precious aluminum frying-pan.”
“Yes, and I’ve found the field-glasses that other party lost, as well as
lots of things besides,” added Dick, laughing happily, for it really did seem
as though the very last of their troubles had now been smoothed out.
“This is certainly a great picnic,” asserted Leslie. “I’d like Clint to come
and take a good picture of this ape-made shack. It’d be well worth showing,
with our crowd grouped around it as evidence that we’ve been here.”
“I’ll ask Mr. Bartlett to have it done to-morrow, for Mr. Holwell talks of
having to go back home on the next day!” Dick declared.
“We’ll all be sorry to see the last of him, Dick.”
“That’s right,” agreed the other, earnestly. “Mr. Holwell is one man
among a million when it comes to knowing just how to wind boys around
his finger. But then that’s because he loves boys so. No man can have
control over them unless he is thinking and planning for their benefit night
and day.”
“I reckon you’re right there,” Leslie asserted. “Boys are a heap like
animals. A dog knows by instinct who’s his friend. He’ll come up to one
fellow wagging his tail the minute he hears his voice, even if he never saw
him before; and growl as soon as another chap speaks to him. That’s the
way with boys—they just know.”
As there was nothing more to detain them, Dick and his chum set off to
find the berry pickers and lead them to the strange shelter fashioned by the
escaped gorilla.
Great was the astonishment of the mill lads when they looked upon the
“den,” and learned that everything that had been taken from their camp, as
well as numerous other articles, had been recovered.
That very afternoon all of the campers made their way to the spot, and
Clint, as well as several other contestants for the photograph prize, managed
to get several pictures of the “monkey shack” as the boys called it. They
took inside views also, with the array of recovered articles in plain sight, as
a reminder of the thievish propensities of the big ape.
Several days later some one was discovered making gestures, and
signalling from the mainland. Upon this a couple of the boys rowed over
and found that two men had arrived in a sort of wagon, that could be also
called a cage.
This was the circus proprietor and one of his assistants, who had come
to get the valuable animal that had been loose so long. The proprietor
brought a letter from Mr. Capes, as had been agreed upon. This told of the
reward of two hundred dollars which had been offered for the capture of the
gorilla, and which the proprietor had agreed to pay to the boys in camp.
After some little time the experienced circus men managed to get the
gorilla into the cage. Dick suspected that they made use of chloroform or
something of that nature, though he was never sure about it, because no one
was allowed to accompany them when they went to the pit.
On the following day the two skiffs were fastened together, and in this
way served as a ferryboat to take the cage and its occupant across to where
the wagon awaited them.
The money in cash was handed to Dick, greatly to the delight of Dan
and the rest of the boys; for it had been decided that the reward was to go
into the club treasury for future needs.
This was not all the good fortune that came their way. Mr. Holwell had
insisted in redeeming his word, and he placed ten dollars in Dick’s hand
when he was handed his valued gold watch, unharmed save by a single
scratch that would always serve to bring the exciting events of the occasion
fresh to his mind.
Not to be outdone, Dan also handed his “magnificent reward” over,
swelling the aggregate receipts of the treasury by another ten cents. And
later on, when the sportsmen from Creston were communicated with and
told the wonderful story, they sent twenty-five dollars to Mr. Bartlett for the
boys of the Cliffwood Y. M. C. A. with their compliments.
Returning again to the afternoon just after the ape had been trapped, it
can be easily understood that there were many lighter hearts in the camp,
now that all danger of a night visit from the gorilla was past.
Nat and his two cronies in particular seemed to have recovered their lost
nerve—a fact that Dick was none too glad to see, for he half feared Mr.
Bartlett might have trouble with the trio after Mr. Holwell left. Still, as the
loyal ones were so overwhelmingly in the majority it hardly seemed likely
that Nat would try any of his tricks, with the odds so greatly against him.
The day finally came when Mr. Holwell had to leave the boys. He
showed that he disliked doing so very much. He had so heartily enjoyed
himself while among them that he felt keenly the severance of those
friendly ties that bound him to his boys.
In fact everybody was more or less subdued, and no one displayed any
ambition to do anything until after Mr. Holwell had said good-bye.
CHAPTER XXX
BREAKING CAMP—CONCLUSION