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Chapter 10--Fixed Assets and Intangible Assets

Student: ___________________________________________________________________________

1. Long-lived assets that are intangible in nature, used in the operations of the business, and not held for sale in
the ordinary course of business are called fixed assets.
True False

2. The acquisition costs of property, plant, and equipment should include all normal, reasonable and necessary
costs to get the asset in place and ready for use.
True False

3. When land is purchased to construct a new building, the cost of removing any structures on the land should
be charged to the building account.
True False

4. Land acquired as a speculation is reported under Investments on the balance sheet.

True False

5. To a major resort, timeshare properties would be classified as property, plant and equipment.
True False

6. Standby equipment held for use in the event of a breakdown of regular equipment is reported as property,
plant, and equipment on the balance sheet.
True False

7. The cost of repairing damage to a machine during installation is debited to a fixed asset account.
True False

8. During construction of a building, the cost of interest on a construction loan should be charged to an expense
account.
True False
9. The cost of computer equipment does not include the consultant's fee to supervise installation of the
equipment.
True False

10. When cities give land or buildings to a company to locate in the community, no entry is made since there is
no cost to the company.
True False

11. Capital expenditures are costs of acquiring, constructing, adding, or replacing property, plant and
equipment.
True False

12. The cost of new equipment is called a revenue expenditure because it will help generate revenues in the
future.
True False

13. Expenditures that increase operating efficiency or capacity for the remaining useful life of a fixed asset are
betterments.
True False

14. The cost of replacing an engine in a truck is an example of ordinary maintenance.

True False

15. A capital lease is accounted for as if the asset has been purchased.
True False

16. An operating lease is accounted for as if the lessee has purchased the asset.
True False

17. An intangible asset is one that has a physical existence.

True False
18. A capitalized asset will appear on the balance sheet as a long term asset.
True False

19. Long lived assets held for sale are classified as fixed assets.
True False

20. Functional depreciation occurs when a fixed asset is no longer able to provide services at the level for which
it was intended.
True False

21. The normal balance of the accumulated depreciation account is debit.

True False

22. As a company records depreciation expense for a period of time a corresponding cash inflow from investing
activities is reported on the statement of cash flows.
True False

23. All property, plant, and equipment assets are depreciated over time.
True False

24. The book value of a fixed asset reported on the balance sheet represents its market value on that date.
True False

25. The depreciable cost of a building is the same as its acquisition cost.
True False

26. It is necessary for a company to use the same depreciation method for all of its depreciable assets.
True False
27. It is not necessary for a company to use the same depreciation method for financial statements and for
determining income taxes.
True False

28. An estimate of the amount which an asset can be sold at the end of its useful life is called residual value.
True False

29. The units of production depreciation method provides a good match of expenses against revenue.
True False

30. Once the useful life of a depreciable asset has been estimated and the amount to be depreciated each year
has been determined, the amounts can not be changed.
True False

31. Residual value is not incorporated in the initial calculations for double-declining-balance depreciation.
True False

32. The double-declining-balance method is an accelerated depreciation method.

True False

33. The double declining balance depreciation method calculates depreciation each year by taking twice the
straight line rate times the book value of the asset at the beginning of each year.
True False

34. When minor errors occur in the estimates used in the determination of depreciation, the amounts recorded
for depreciation expense in the past should be corrected.
True False

35. The amount of depreciation expense for the first full year of use of a fixed asset costing $95,000, with an
estimated residual value of $5,000 and a useful life of 5 years, is $19,000 by the straight-line method.
True False
36. The amount of depreciation expense for a fixed asset costing $95,000, with an estimated residual value of
$5,000 and a useful life of 5 years or 20,000 operating hours, is $21,375 by the units-of-production method
during a period when the asset was used for 4,500 hours.
True False

37. The amount of the depreciation expense for the second full year of use of a fixed asset costing $100,000,
with an estimated residual value of $5,000 and a useful life of 4 years, is $25,000 by the declining-balance
method at twice the straight-line rate.
True False

38. When depreciation estimates are revised, all years of the asset’s life are affected.
True False

39. For income tax purposes most companies use an accelerated deprecation method called double declining
balance.
True False

40. Assets may be grouped according to common traits and depreciated by using a single composite rate.
True False

41. Regardless of the depreciation method, the amount that will be depreciated during the life of the asset will
be the same.
True False

42. Revising depreciation estimates does affect the amounts of depreciation expense recorded in past periods.
True False

43. Capital expenditures are costs that are charged to Stockholders' Equity accounts.
True False

44. Though a piece of equipment is still being used, the equipment should be removed from the accounts if it
has been fully depreciated.
True False
45. When selling a piece of equipment for cash, a loss will result when the proceeds of the sale are less than the
book value of the asset.
True False

46. When a property, plant, and equipment asset is sold for cash, any gain or loss on the asset sold should be
recorded.
True False

47. Ordinary gains from the sale of fixed assets should be reported in the other income section of the income
statement.
True False

48. A gain can be realized when a fixed asset is discarded.

True False

49. When old equipment is traded in for a new equipment, the difference between the list price and the trade in
allowance is called boot.
True False

50. When a plant asset is traded for another similar asset, losses on the asset traded are not recognized.
True False

51. When exchanging equipment, if the trade-in allowance is greater than the book value a loss results.
True False

52. If a fixed asset with a book value of $10,000 is traded for a similar fixed asset, and a trade-in allowance of
$15,000 is granted by the seller, if the transaction is deemed to have commercial substance, the buyer would
report a gain on disposal of fixed assets of $5,000.
True False

53. The entry to record the disposal of fixed assets will include a credit to accumulated depreciation.
True False
54. Both the initial cost of the asset and the accumulated depreciation will be taken off the books with the
disposal of the asset.
True False

55. Minerals removed from the earth are classified as intangible assets.
True False

56. The method used to calculate the depletion of a natural resource is the straight line method.
True False

57. Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
True False

58. The transfer to expense of the cost of intangible assets attributed to the passage of time or decline in
usefulness is called amortization.
True False

59. The cost of a patent with a remaining legal life of 10 years and an estimated useful life of 7 years is
amortized over 10 years.
True False

60. Costs associated with normal research and development activities should be treated as intangible assets.
True False

61. Patents are exclusive rights to manufacture, use, or sell a particular product or process.
True False

62. When a major corporation develops its own trademark and over time it becomes very valuable, the
trademark may not be shown on their balance sheet due to lack of a material cost.
True False
63. When a company establishes an outstanding reputation and has a competitive advantage because of it, the
company should record goodwill on its financial statements.
True False

64. The difference between the balance in a fixed asset account and its related accumulated depreciation
account is the asset's book value.
True False

65. When a seller allows a buyer an amount for old equipment that is traded in for new equipment of similar
use, this amount is known as boot.
True False

66. An exchange is said to have commercial substance if future cash flows remain the same as a result of the
exchange.
True False

67. A characteristic of a fixed asset is that it is

A. intangible
B. used in the operations of a business
C. held for sale in the ordinary course of the business
D. a short-term investment

68. Land acquired so it can be resold in the future is listed in the balance sheet as a(n)
A. fixed asset
B. current asset
C. investment
D. intangible asset

69. Which of the following should be included in the acquisition cost of a piece of equipment?
A. transportation costs
B. installation costs
C. testing costs prior to placing the equipment into production
D. all are correct
70. Which of the following is included in the cost of constructing a building?
A. insurance costs during construction
B. cost of paving parking lot
C. cost of repairing vandalism damage during construction
D. cost of removing the demolished building existing on the land when it was purchased

71. Which of the following is included in the cost of land?

A. cost of paving a parking lot
B. brokerage commission
C. outdoor parking lot lighting attached to the land
D. fences on the land

72. Accumulated Depreciation

A. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
C. is a contra asset account
D. is used to show the amount of cost expiration of natural resources

73. A building with an appraisal value of $154,000 is made available at an offer price of $172,000. The
purchaser acquires the property for $40,000 in cash, a 90-day note payable for $45,000, and a mortgage
amounting to $75,000. The cost basis recorded in the buyer's accounting records to recognize this purchase is
A. $154,000
B. $172,000
C. $160,000
D. $120,000

74. A used machine with a purchase price of $77,000, requiring an overhaul costing $8,000, installation costs of
$5,000, and special acquisition fees of $3,000, would have a cost basis of
A. $93,000
B. $90,000
C. $82,000
D. $85,000

75. A new machine with a purchase price of $109,000, with transportation costs of $12,000, installation costs of
$5,000, and special acquisition fees of $6,000, would have a cost basis of
A. $114,000
B. $126,000
C. $121,000
D. $132,000
76. Expenditures that add to the utility of fixed assets for more than one accounting period are
A. committed expenditures
B. revenue expenditures
C. utility expenditures
D. capital expenditures

77. A capital expenditure results in a debit to

A. an expense account
B. a capital account
C. a liability account
D. an asset account

78. Which of the following below is an example of a capital expenditure?

A. cleaning the carpet in the front room
B. tune-up for a company truck
C. replacing an engine in a company car
D. replacing all burned-out light bulbs in the factory

79. In a lease contract, the party who legally owns the asset is the
A. lessee
B. lessor
C. operator
D. banker

80. All leases are classified as either

A. capital leases or long-term leases
B. capital leases or operating leases
C. operating leases or current leases
D. long-term leases or current leases

81. The journal entry for recording an operating lease payment would
A. be a memo entry only
B. debit the fixed asset and credit Cash
C. debit an expense and credit Cash
D. debit a liability and credit Cash
82. When determining whether to record an asset as a fixed asset, what two criteria must be met?
A. Must be an investment and must be long lived.
B. Must be long lived and must use the asset in a productive manner.
C. Must be short lived and must be a tangible asset.
D. Must be a tangible asset and must be an investment.

83. Factors contributing to a decline in the usefulness of a fixed asset may be divided into the following two
categories
A. salvage and functional
B. physical and functional
C. residual and salvage
D. functional and residual

84. A fixed asset's estimated value at the time it is to be retired from service is called
A. book value
B. residual value
C. market value
D. carrying value

85. All of the following below are needed for the calculation of straight-line depreciation except
A. cost
B. residual value
C. estimated life
D. units produced

86. The method of determining depreciation that yields successive reductions in the periodic depreciation
charge over the estimated life of the asset is
A. units-of-production
B. declining-balance
C. straight-line
D. time-valuation

87. When the amount of use of a fixed asset varies from year to year, the method of determining depreciation
expense that best matches allocation of cost with revenue is
A. declining-balance
B. straight-line
C. units-of-production
D. MACRS
88. A machine with a cost of $120,000 has an estimated residual value of $15,000 and an estimated life of 5
years or 15,000 hours. It is to be depreciated by the units-of-production method. What is the amount of
depreciation for the second full year, during which the machine was used 5,000 hours?
A. $ 5,000
B. $35,000
C. $21,000
D. $45,000

89. Equipment with a cost of $220,000 has an estimated residual value of $30,000 and an estimated life of 10
years or 19,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for
the first full year, during which the equipment was used 2,100 hours?
A. $19,000
B. $21,000
C. $22,000
D. $30,000

90. A machine with a cost of $75,000 has an estimated residual value of $5,000 and an estimated life of 4 years
or 18,000 hours. What is the amount of depreciation for the second full year, using the double declining-balance
method?
A. $17,500
B. $37,500
C. $18,750
D. $16,667

91. The most widely used depreciation method is

A. straight-line
B. double-declining-balance
C. units-of-production
D. units-of-production or double-declining-balance

92. Equipment with a cost of $160,000, an estimated residual value of $40,000, and an estimated life of 15 years
was depreciated by the straight-line method for 4 years. Due to obsolescence, it was determined that the useful
life should be shortened by 3 years and the residual value changed to zero. The depreciation expense for the
current and future years is
A. $11,636
B. $16,000
C. $11,000
D. $8,000
93. The depreciation method that does not use residual value in calculating the first year's depreciation expense
is
A. straight-line
B. units-of-production
C. double-declining-balance
D. none of the above

94.
If a fixed asset, such as a computer, were purchased on January 1st for $3,750 with an estimated life of 3 years
and a salvage or residual value of $150, the journal entry for monthly expense under straight-line depreciation
is:
(Note: EOM indicates the last day of each month.)
A. EOM Depreciation Expense 100
Accumulated Depreciation 100
B. EOM Depreciation Expense 1,200
Accumulated Depreciation 1,200
C. EOM Accumulated Depreciation 1,200
Depreciation Expense 1,200
D. EOM Accumulated Depreciation 100
Depreciation Expense 100

95. The proper journal entry to purchase a computer costing $975 on account on January 2 to be utilized within
the business would be:
A. Jan 2 Office Supplies 975
Accounts Payable 975
B. Jan 2 Office Equipment 975
Accounts Payable 975
C. Jan 2 Office Supplies 975
Accounts Receivable 975
D. Jan 2 Office Equipment 975
Accounts Receivable 975

96. Residual value is also known as all of the following except

A. scrap value
B. trade in value
C. salvage value
D. net book value
97. The formula for depreciable cost is
A. initial cost + residual value
B. initial cost - residual value
C. initial cost - accumulated depreciation
D. depreciable cost = initial cost

98. Expected useful life is

A. calculated when the asset is sold.
B. estimated at the time that the asset is placed in service.
C. determined each year that the depreciation calculation is made.
D. none of the answers are correct.

99. The calculation for annual depreciation using the straight-line depreciation method is
A. initial cost / estimated useful life
B. depreciable cost / estimated useful life
C. depreciable cost * estimated useful life
D. initial cost * estimated useful life

100. The calculation for annual depreciation using the units-of-production method is
A. (initial cost/estimated output) * the actual yearly output
B. (depreciable cost / yearly output) * estimated output
C. depreciable cost / yearly output
D. (depreciable cost / estimated output) * the actual yearly output

101. Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated
residual value of $9,000 and an estimated useful life of 5 years. Determine the 2nd year’s depreciation using
straight-line depreciation.
A. $13,200
B. $19,200
C. $ 9,600
D. $ 9,000
102. Which of the following is true?
A. If using the double-declining-balance the total amount of depreciation expense during the life of the asset
will be the highest.
B. If using the units-of-production method, it is possible to depreciate more than the depreciable cost.
C. If using the straight line method, the amount of depreciation expense during the first year is higher than that
of the double-declining-balance.
D. Regardless of the depreciation method, the amount of total depreciation expense during the life of the asset
will be the same.

103. An asset was purchased for $120,000 on January 1, 2010 and originally estimated to have a useful life of
10 years with a residual value of $10,000. At the beginning of 2012, it was determined that the remaining
useful life of the asset was only 4 years with a residual value of $2,000. Calculate the 2012 depreciation
expense using the revised amounts and straight line method.
A. $25,000
B. $11,000
C. $24,000
D. $24,500

104. A fixed asset with a cost of $52,000 and accumulated depreciation of $47,500 is traded for a similar asset
priced at $60,000 in a transaction with commercial substance. Assuming a trade-in allowance of $5,000, the
cost basis of the new asset is
A. $54,000
B. $59,500
C. $60,000
D. $60,500

105. A fixed asset with a cost of $41,000 and accumulated depreciation of $36,000 is traded for a similar asset
priced at $50,000. Assuming a trade-in allowance of $4,000, the cost basis of the new asset is
A. $54,000
B. $45,000
C. $51,000
D. $50,000

106. A fixed asset with a cost of $41,000 and accumulated depreciation of $36,500 is traded for a similar asset
priced at $60,000. Assuming a trade-in allowance of $3,000, the recognized loss on the trade is
A. $3,000
B. $4,500
C. $ 500
D. $1,500
107. A fixed asset with a cost of $30,000 and accumulated depreciation of $28,500 is sold for $3,500. What is
the amount of the gain or loss on disposal of the fixed asset?
A. $2,000 loss
B. $1,500 loss
C. $3,500 gain
D. $2,000 gain

108. The Bacon Company acquired new machinery with a price of $15,200 by trading in similar old machinery
and paying $12,700. The old machinery originally cost $9,000 and had accumulated depreciation of
$5,000. In recording this transaction, Bacon Company should record
A. the new machinery at $16,700
B. the new machinery at $12,700
C. a gain of $1,500
D. a loss of $1,500

109. When a company discards machinery that is fully depreciated, this transaction would be recorded with the
following entry
A. debit Accumulated Depreciation; credit Machinery
B. debit Machinery; credit Accumulated Depreciation
C. debit Cash; credit Accumulated Depreciation
D. debit Depreciation Expense; credit Accumulated Depreciation

110. When a company sells machinery at a price equal to its book value, this transaction would be recorded
with an entry that would include the following:
A. debit Cash and Accumulated Depreciation; credit Machinery
B. debit Machinery; credit Cash and Accumulated Depreciation
C. debit Cash and Machinery; credit Accumulated Depreciation
D. debit Cash and Depreciation Expense; credit Accumulated Depreciation

111. When a company exchanges machinery and receives a trade-in allowance greater than the book value, this
transaction would be recorded with the following entry (assuming the exchange was considered to have
commercial substance):
A. debit Machinery and Accumulated Depreciation; credit Machinery, Cash, and Gain on Disposal
B. debit Machinery and Accumulated Depreciation; credit Machinery and Cash
C. debit Cash and Machinery; credit Accumulated Depreciation
D. debit Cash and Machinery; credit Accumulated Depreciation and Machinery
112. When a company exchanges machinery and receives a trade-in allowance less than the book value, this
transaction would be recorded with the following entry:
A. debit Machinery and Accumulated Depreciation; credit Machinery and Cash
B. debit Cash and Machinery; credit Accumulated Depreciation
C. debit Cash and Machinery; credit Accumulated Depreciation and Machinery
D. debit Machinery, Accumulated Depreciation, and Loss on Disposal; credit Machinery and Cash

113. On December 31, Strike Company has decided to discard one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The following will be included in the entry to record the disposal.
A. Accumulated Depreciation Dr. $310,000
B. Loss on Disposal of Asset Dr. $260,000
C. Equipment Cr. $310,000
D. Gain on Disposal of Asset Cr. $50,000

114. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $50,000. What is the
amount of the gain or loss on this transaction?
A. Gain of $50,000
B. Loss of $50,000
C. No gain or loss
D. Cannot be determined

115. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $20,000. What is the
amount of the gain or loss on this transaction?
A. Gain of $20,000
B. Loss of $30,000
C. No gain or loss
D. Cannot be determined

116. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $55,000. What is the
amount of the gain or loss on this transaction?
A. Cannot be determined
B. No gain or loss
C. Gain of $ 5,000
D. Gain of $55,000
117. On December 31, Strike Company has decided to trade-in one of its batting cages for another one that has
a cost of $500,000. The seller of the batting cage is willing to allow a trade-in amount of $11,000. The initial
cost of the old equipment was $215,000 with an accumulated depreciation of $185,000. Depreciation has been
taken up to the end of the year. The difference will be paid in cash. What is the amount of the gain or loss on
this transaction?
A. Loss of $11,000
B. Gain of $11,000
C. Loss of $19,000
D. No loss or gain will be recorded.

118. When a company replaces a component of property, plant and equipment, which statement below does not
account for one of the steps in the process?
A. book value of the replaced component is written off to depreciation expense
B. the asset cost of the replaced component is credited
C. any cost to remove the old component is charged to expense
D. the identifiable direct costs associated with the new component are capitalized

119. The accumulated depletion account is

A. an expense account
B. an intangible asset account
C. reported on the income statement as other expense
D. reported on the balance sheet as a deduction from the cost of the mineral deposit

120. The process of transferring the cost of metal ores and other minerals removed from the earth to an expense
account is called
A. depletion
B. deferral
C. amortization
D. depreciation

121. The Weber Company purchased a mining site for $1,750,000 on July 1, 2014. The company expects to
mine ore for the next 10 years and anticipates that a total of 400,000 tons will be recovered. The estimated
residual value of the property is $150,000. During 2014 the company extracted 6,500 tons of ore. The
depletion expense for 2014 is
A. $17,500
B. $16,000
C. $26,000
D. $15,000
122. Expenditures for research and development are generally recorded as
A. current operating expenses
B. assets and amortized over their estimated useful life
C. assets and amortized over 40 years
D. current assets

123. The term applied to the amount of cost to transfer to expense resulting from a decline in the utility of
intangible assets is
A. amortization
B. depletion
C. depreciation
D. allocation

124. Xtra Company purchased goodwill from Argus for $96,000. Argus had developed the goodwill over 12
years. How much would Xtra amortize the goodwill for its first year?
A. $7,000
B. $ 8,000
C. Goodwill is not amortized.
D. Not enough information.

125. Which intangible assets are amortized over their useful life?
A. trademarks
B. goodwill
C. patents
D. all of the above

126. The exclusive right to use a certain name or symbol is called a

A. goodwill
B. patent
C. trademark
D. copyright

127. Fixed assets are ordinarily presented in the balance sheet

A. at current market values
B. at replacement costs
C. at cost less accumulated depreciation
D. in a separate section along with intangible assets
128. Machinery was purchased on January 1, 2010 for $51,000. The machinery has an estimated life of 7 years
and an estimated salvage value of $9,000. Double-declining balance depreciation for 2011 would be
A. $10,929
B. $6,000
C. $10,500
D. $10,408

129. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.

Using straight line depreciation, calculate depreciation expense for the first year.

A. $17,500
B. $30,000
C. $12,500
D. $40,000

130. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.

Using straight line depreciation, calculate depreciation expense for the second year.

A. $17,500
B. $30,000
C. $12,500
D. $40,000

131. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.

Using straight line depreciation, calculate depreciation expense for the last year.

A. $17,500
B. $30,000
C. $12,500
D. $40,000
Exploring the Variety of Random
Documents with Different Content
Gladys had chummed with Faith and Helen Beavers
during the three years they had been at High Cliffs and
understood the sign language of her friend almost as
well as she did the spoken word. So she knew that
something unexpected was about to happen, and that
she was to take her cue from Faith.

Although Muriel occupied the seat formerly that of [180]

Phyllis Dexter, the change had not pleased that proud
girl, who had so wished to be placed next to her
particular friend, Adelaine Stuart. Instead she found
herself placed between two seniors in whom she was
not remotely interested. The truth of the matter was
that Miss Gordon had long been observing the three
girls, Marianne, Phyllis and Adelaine, and thought it wise
to keep them apart whenever it was possible.

When Muriel, looking almost happy for the first time

since her arrival at High Cliffs, was seated, she felt a
compelling gaze and glanced across the room. There
she saw Marianne watching her through half-closed lids.
There seemed to be in the French girl’s expression a
threat that endangered her new-found joy and peace.
But Faith, who also had seen, reached under the table
and, finding Muriel’s hand, she held it in a close,
protecting clasp, and the island girl knew that come
what might she would not have to stand alone.

Saturday dawned gloriously bright, for it was Indian

summer on the Hudson. The air was soft and balmy, the
sunshine hazy and a dreamy little breeze rustled the few
yellowing leaves that were still clinging to the trees.

“Just the day for a hike,” Faith announced at breakfast. [181]

Catherine Lambert, who sat across the table, looked up
eagerly and in answer to the speaker’s question, “Who
wants to go?” she at once replied, “I do.”

“Muriel is to be the guest of honor.” Faith smiled lovingly

at the girl next to her. “Gladys, how about you?”

“I thought we were to practice for the tennis

tournament today. There is only a month left, you
know.”

“That’s right. So we were. But, Gladys, if you will go

hiking with us today I’ll promise to practice tennis every
afternoon next week from four to five, my free time, on
one condition.”

Her friend looked at her inquiringly. “Name it,” she said.

“That fifteen minutes each day may be devoted to

teaching Muriel our favorite game.”

“Agreed. Who knows but that she may be just the

champion player for whom we are looking,” Gladys good
naturedly declared with sincere fervor.

And Catherine chimed in with: “Oh, wouldn’t it be great [182]

if we could make a player out of Muriel? We haven’t
anyone on our side as light on her feet or as quick as
Marianne Carnot. Just because of that I’ve actually been
afraid that we might lose out on the great day.” Then, to
the wide-eyed listener, Faith explained: “On
Thanksgiving every year we have a tennis tournament.
Marianne and her friends are the opponents of Gladys
and her chums. Of course, naturally we are eager to
win. Now, Muriel, if you are willing, we will train you.
Not that we expect you really to bring victory to our
side; that would be asking too much, since Marianne
Carnot was the champion tennis player in the English
boarding school that she attended before she came to
America. She has three medals to prove her frequently
made boast, and, moreover, we have seen her play.”
Then, as the surveillant of the dining hall gave the
signal, the pupils rose and left.

In the lower corridor, near the office of the principal,

Faith paused. “Wait a minute,” she said softly. “I am
going to ask Miss Gordon if we may take our lunch. I do
not have to return to the school until three o’clock, just
in time for my violin lesson.”

The permission was readily granted and then the four

girls went to their rooms to dress for the hike.

Muriel was happier than she had supposed she would

be ever again, and she actually smiled at her reflection
as she donned her sport skirt, sweater and tam.

When she was dressed, Muriel stood gazing idly from

her window.

[183]
 CHAPTER XXVI.
MURIEL RECEIVES A LETTER.

When Muriel Storm returned from the hike to the

woodlands and found upon her desk a letter from Gene
Beavers she did indeed rejoice, and without stopping to
remove her hiking apparel, she curled up on her window
seat to read the missive, which, as usual, was couched
in the simplest words.

The two weeks of tutoring which Muriel had received

from Faith had helped her to read with far greater ease.
The lad told of his long illness which had resulted from
the cold, stormy weather, the rough voyage and the
damp, foggy climate of London.

He had seen nothing of the city since his arrival, but

even though they were living in one of the fashionable
outlying districts, he could hear the distant roar of the
traffic, and now he yearned to be back on Windy Island,
where only were to be heard the sounds of nature.

When Gene wrote that letter he knew nothing of the [184]

tragedy of the lighthouse, for although Faith had
mentioned it in a letter to Helen, his sister had thought
best not to sadden him with news that might be a shock
to him, for she well knew how greatly he admired the
old man who had been keeper of the light.

However, she had been glad to tell him that Muriel

Storm was attending the High Cliff Seminary. This did
not really surprise him, for often he had heard Doctor
Winslow say that, as soon as he could convert the old
sea captain to his point of view, he, at his own expense,
intended sending the girl, of whom he was fond, to
some good boarding school.

Little did Muriel dream that Gene’s proud mother had

sent for him that she might get him away from the
degrading influence of the fisherfolk with whom he had
been staying and about whom she had heard from
Marianne’s father, who was a business friend of Mr.
Beavers.

Then for months she positively forbade the boy to write

to the “island girl,” but at length, when his illness lasted
so long, the mother consented to permit Gene to write
if he would promise to remain in England until he was
twenty-one. By that time he would have forgotten that
daughter of the common people, for she, of course,
would be unable to travel, and so they would not meet.

For a long time after the reading of the epistle Muriel [185]
sat with the letter lying in her lap as she gazed with
unseeing eyes at the busy Hudson. If only she knew
how to write! As yet she had never answered one of
Gene’s letters, nor had he expected a reply. Of course,
Faith, Gladys or Catherine Lambert, all dear friends,
would gladly pen a letter at her dictation, but that would
not be quite the same. She wanted to write the very
first letter all by herself.
She wondered how long it would be before she could
learn.

It was nearing five o’clock when there came a rap-i-tap

upon her door, a signal meaning that Faith awaited
without.

In reply to Rilla’s “Come in!” the door opened.

“Muriel Storm, I do believe that you have been day-

dreaming again! Why haven’t you removed your hiking
togs? I came up to tell you that Miss Widdemere wishes
us to gather in the study hall at five-fifteen for the first
class of the year in politeness.”

The island girl sprang up and hastily began to change

her costume. “A class in politeness, is it?” she repeated,
in a puzzled tone of voice. “What does one have to be
learnin’ in that kind of a class?”

Faith sat on the window seat to wait until her friend was [186]
ready to accompany her. “Oh, it’s a sort of society stunt,
so to speak,” she explained. “We practice curtsies for
grace, make seven different varieties of calls, more or
less, are taught what to do with our hands and feet,
how to be a hostess and how to be a guest. Oh, yes,
and what to do and what not to do if we’re ever
presented to a queen.” Faith was purposely
exaggerating. She really believed the class in politeness
rather unnecessary, since the young ladies came from
homes where they learned from babyhood all that they
would need to know.

She had forgotten for the moment that Muriel had not
had these same home advantages.
“Oh, I wish I didn’t have to be goin’ to it,” the island girl
said as she turned away from the mirror, again dressed
in her dark blue school uniform. “I’ll be that awkward,
an’ I don’t know nothin’ about manners.” Her voice was
so truly distressed and the expression on her face so
tragic that Faith sprang up from the window seat and,
slipping a protecting arm about her friend, she said:
“Dear, I’ll ask Miss Widdemere to excuse you today; that
is, just let you watch the others, and then, this evening,
I’ll come up to your room and teach you the curtsy. It
would hardly be fair to ask you to begin with the others
when many of them practiced during the whole of last
year.”

Faith had suddenly recalled overhearing a conversation [187]

when she was on her way to the cupola room. Adelaine
Stuart and the French girl had been just ahead of her
and she had distinctly heard the former say: “If it is
your desire to humiliate that lighthouse person wait until
she has to take the part of hostess in politeness class.
That will show her up before the whole school.”

The rest of the sentence Faith had not heard, as she

had passed the two schemers with her head held high,
but when she came to think it over she wondered why
Marianne Carnot wished to harm Rilla, whom she barely
knew.

Faith resolved to stay close to Muriel to protect her, if

she could, from whatever humiliation Adelaine and
Marianne might be planning, and it was indeed lucky for
the island girl that she had so staunch a friend.

Faith was glad to find that the Mistress of the Manners

Class was still in her office, and thither she led Muriel.
The young teacher glanced up and bade them enter.
Then Faith asked: “Miss Widdemere, have you met our
new pupil, Muriel Storm?”

There was a brightening expression in the kind grey

eyes back of the large, dark-rimmed glasses. The
teacher advanced, her right hand extended.

“No, indeed, and I am most pleased to meet you. A

lucky new pupil you are to have the friendship of our
Faith.” This with a loving glance at the girl who stood at
Muriel’s side.

“Yes, ma’am. Thanks!”

Miss Widdemere’s glance was puzzled, though not [188]

unkindly critical. It was not customary for girls from the
North to say “ma’am,” but perhaps this new pupil was a
Southerner. The teacher was even more perplexed when
Faith beckoned to Gladys Goodsell, who stood near
awaiting her friend, and said: “Will you take Muriel to
the classroom? I wish to speak with Miss Widdemere for
a moment.”

When the door was closed, in as few words as possible

Faith told the tragic story of Muriel’s coming to High
Cliffs.

“She has never had an opportunity to learn the ways of

social life, Miss Widdemere,” the girl said earnestly, “but
when you know her better you will think her very
unusual, I am sure.”

Then, as she was eager to create a favorable

impression, she added: “Muriel has beautiful fancies and
our Miss Gordon believes that she is to be a real poet
some day.”
“What a loyal friend your friends have in you, Faith?
What is your request?”

It was granted as soon as heard. “Muriel may listen and

watch,” the teacher declared, “but we will not ask her to
take part until you tell me that you have coached her
sufficiently in private.”

Then, as the bell in the corridor was announcing that [189]

laggards must make haste, these two went to the study
hall, where the pupils were assembled. Some were
seated on the desk tops, others standing in groups
chatting, but when Miss Widdemere appeared all arose,
and facing her, made deep curtsies. Muriel alone
remained erect, not knowing what to do.

Marianne, gazing across the room through half-closed

lids, smiled and nudged her companion.

“She’s as graceful as a hitching post,” Adelaine replied,

loud enough to be heard by several who stood near.

Muriel felt their gaze and flushed with embarrassment.

“The young ladies will now arrange their chairs in a

large semi-circle, the vacant space in the center to
represent a parlor.” Miss Widdemere waited until the
confusion was over and the pupils seated before
continuing:

“We will now select a hostess and ten guests to attend

an afternoon tea. Whom do you name as hostess,
Phyllis?” She had turned toward that young girl because
she had risen. “I name Muriel Storm,” said Phyllis, who
had been well coached by the girls who sat next to her.
Miss Widdemere sent a keen glance in their direction,
and she said, rather coldly: “Young ladies, partly
because of Muriel Storm’s recent bereavement, we are
not expecting her to share in our imaginary social
functions for a month at least.”

Marianne Carnot added in an undertone heard only by [190]

those about her, “And the other ‘partly’ is that she
couldn’t if we did expect it.”

Faith eventually was chosen as hostess and Muriel

intently watched every move made by her friend. How
graceful she was and how gracious! A slip of a Japanese
girl, who was the daughter of the chef of the school,
appeared dressed in an attractive native costume and
played the part of maid for this class. When she was
older she, too, would be trained for the sphere that she
was to fill.

That evening Faith found her friend both discouraged

and homesick.

“It’s out of place I am among you all,” she said. “I’d

ruther be back with my seagulls, I’m thinkin’. I’ll never
take to bowin’ and goin’ to teas.”

Faith laughed merrily; then shaking a finger at Rilla,

prophesied: “The day is coming when you may be asked
to be hostess for a lord or an earl or someone like that;
then won’t you be glad that you learned how at High
Cliff Seminary?”

The idea was so absurd that even Muriel laughed.

“Me hostess at an earl’s tea party? You’re allays sayin’

you have no imagination, but I’m thinkin’ you have
some and to spare.”
Laughter brought a better humor, as it always does, and
for an hour that evening Muriel permitted her friend to
teach her the first positions to be made in the curtsy.

[191]
 CHAPTER XXVII.
MURIEL BEGINS HER STUDIES.

A fortnight passed and during that time Miss Gordon

and Faith had started Muriel’s development in several
directions. In fact, the younger of her teachers soon
triumphantly announced that not a pupil at High Cliff
Seminary could make a more graceful curtsy than
Muriel.

The day before the expected arrival of Miss Humphrey,

who was to tutor the island girl, she confided to Faith
that she just knew that she could make far greater
headway with writing and reading if she might continue
practicing them with her best friend than she could with
a teacher, however learned, who was strange to her. It
was evident to the three girls who were her closest
comrades that Muriel dreaded the first hour that she
was to spend with Miss Humphrey.

As usual, the island girl seemed almost to foreknow [192]

what was going to happen, and when the moment
arrived Muriel retreated within herself so entirely that,
at the close of a very trying hour, Miss Humphrey went
down to the office of Miss Gordon and remarked: “I
must confess that I am extremely disappointed in your
prodigy. Her English is deplorable. To correct it will take
indefinite patience and far more time than I can spare
from my legitimate classwork. Is there not some one
who could undertake her instruction during the fall term
in the fundamentals?” If Miss Gordon was discouraged
her voice did not betray it, when, after a thoughtful
moment, she replied: “I am sorry that I asked you to
undertake the tutoring of the island girl. I hoped that
you would see in her the possibilities of an unusual
nature that I still contend are there, but it will, as you
say, require infinite patience to develop them. Perhaps I
had better make some other arrangement, at least until
Muriel has caught up with your Junior English class.”

There was real relief pictured on the face that was lined
before its time. Rising, Miss Humphrey said: “I am
indeed glad that we are agreed on this matter and if
Muriel Storm is advanced enough at the midwinter term
to enter the junior class I will do all that I can to aid her,
but this dialect which she now speaks must be
overcome, and that means tireless prompting on the
part of some constant companion.”

Miss Gordon also arose and said, not unkindly: “Give [193]
Doctor Winslow’s protege no more thought until the
midwinter term begins.” Then the principal added, with
a brightened smile: “I’ll prophesy that Muriel will then
be prepared to enter your sophomore class and not
your junior.”

“Impossible!” Miss Humphrey declared with conviction.

“Wonders never cease!” laughed Miss Gordon, who now

wished to end the interview.
“But who will tutor Muriel Storm that she is to make
such phenomenal progress?” With her hand on the knob
of the open door Miss Humphrey awaited the answer.

“I shall,” Miss Gordon replied.

Joy was in the heart of the island girl when she heard
this wonderful news.

“Oh, I’m that glad, Miss Gordon,” she exclaimed the

following evening when, just after dinner, she was
summoned to the attractive little apartment in a remote
wing of the school to which the principal retired when
the tasks of the day were over.

The larger of the two rooms was a library and study in [194]
which there was a wide fireplace, and on either side
long, vine-hung windows that overlooked the Hudson.
Low shelves circled the walls and they were filled with
book-friends, actually read and loved by their owner.
Here and there were soft-toned copies of famous
paintings and a few charming originals in water color.
Too, there were ferns growing in the wicker window-
boxes and a blossoming plant on a low wicker stand.
The comfortable, inviting chairs of the same weave
were cushioned with soft hues and a shade on the
reading lamp harmonized. The little room just beyond,
in which Miss Gordon slept, had disappearing windows
on all sides, and at night, when these were opened,
only the screens sheltered her from the out-of-doors she
so loved. As the principal had prophesied, Muriel, in this
congenial atmosphere, blossomed not only rapidly but
also beautifully. No one but Faith guessed how her
friend was advancing and she did not have to guess.
She knew.
Miss Gordon had sent for Faith on the very day that Miss
Humphrey had visited the office, and together they had
divided the work and the joy of assisting Muriel.

In the beginning the principal had merely planned

asking Faith’s advice; it had not been her desire to
burden the girl, but at once Faith had said: “Oh, Miss
Gordon, I have not told you that for the past two weeks
I have been instructing Muriel in penmanship and also
in reading and spelling. It is a great pleasure to me to
aid her, and if you are willing I shall continue our little
class.”

The principal’s sweet face brightened. “Thank you,

Faith. If you will tutor Muriel in the fundamentals, I will
gladly instruct her in the higher branches.”

Then she added, and there was a twinkle in the sweet [195]
grey-blue eyes: “Miss Humphrey would never be able to
understand it, but I actually enjoy reading poetry to that
island girl. She sits on a low stool at my feet and with
those liquid hazel eyes she drinks into her very soul the
beauty of the thought and the music of the rhythm.”

“Miss Gordon,” Faith said, “don’t let us tell anyone of

Muriel’s progress. Let’s keep it a secret until the
midwinter term. I would like to surprise Miss Humphrey
—and—and others.” Faith was thinking of Marianne,
whom she knew wished to humiliate Muriel.

[196]
 CHAPTER XXVIII.
A LESSON IN TENNIS.

Faith and Muriel were studying together the next

morning, which chanced to be Saturday, when they
heard a hurrying of feet in the corridor and then a
merry banging on the door.

“Come in,” Muriel called. The door was flung open and
in bounced Gladys Goodsell and Catherine Lambert,
wearing tennis shoes and carrying their racquets and
balls.

“Top o’ the morning to you,” Gladys sang out.

“The coast is clear!” Catherine announced almost at the

same time.

The two, who were seated at a small table strewn with

papers and books, looked up inquiringly.

“What coast and how clear?” Faith inquired.

Gladys threw herself down upon the window seat while

Catherine perched on the foot of the bed.
“Marianne Carnot and Adelaine Stuart have gone to the
city for the day. Think of that! They left on the mail boat
at nine o’clock sharp, chaperoned by Miss Widdemere,
and are to return at six-thirty P. M. Were we ever in
greater luck?”

Still the listeners were puzzled. [197]

“Faith Morley, put on your thinking bonnet! Don’t you

know that we have been just pining to have an
opportunity to instruct Muriel in the beginnings of tennis
without being spied upon by our arch-enemy, whatever
that may mean. Anyway, it sounds much grander than
just enemy.”

“That is true,” Faith replied, “but this morning Muriel

and I were planning to study. Can’t we play this
afternoon?”

Faith had not told the others that in reality she was
trying to instruct the island girl in spelling the simplest
words, but Muriel was quite willing that these two dear
friends might know, and so she said: “Teacher Faith, I
think I’m gettin’ a notion of what you mean about the
lesson, and if you’d like to be teachin’ me tennis, I’d
love to be learnin’ it.”

“Very well,” Faith said as she arose, glad indeed to join

in the outdoor game they all so enjoyed. “I haven’t a
thing to do until my violin lesson at three o’clock,
although I think I had better practice for an hour before
Herr Professor arrives on the scene today. Last Saturday
he said, ‘Mees Morley, the practice is less of late, why
for?’” Then she added: “Into your sport skirt, Muriel,
and if you haven’t tennis shoes I’ll loan you a pair. Fare-
thee-well. I’ll be back in a twinkling.”
Faith skipped away to her room to change her dress. [198]
Catherine and Gladys announced that they would go
ahead to the court and practice until the others joined
them.

Ten minutes later Faith reappeared, holding a pair of

tennis shoes. She found Muriel studying the primer. Rilla
looked up with laughter in her hazel eyes. “D-e-a-r,” she
announced. “It’s the beginning of a letter. I wonder how
long ’twill be before I can be writin’ one that a person
could be readin’?”

She was putting a burnt orange tam atop of her red-

brown hair as she spoke, and then she slipped on a
sweater of the same becoming hue.

“Who are you so eager to write to, anyway?” Faith was

curious.

“Oh, it’s several friends I have that I’d like to be writin’

to,” Muriel began; then, chancing to glance at the chart
made for her by Faith to aid in correcting the mistakes
she so frequently made, she repeated, very slowly and
thoughtfully: “I have several friends to whom I wish to
write.”

“That’s great!” Faith exclaimed, her face glowing with

pleasure. “Think ahead of each word that you say for a
few weeks, dear, and soon you will find that it will be
hard for you to speak incorrectly.” Then, slipping her
arm within that of her friend, she added: “The
champion tennis players will now descend to the court.”

Faith chatted gaily as they went down the wide stairs, [199]
out through the basement door, crossed the garden,
where few flowers were blossoming, as the nights were
frosty, and toward the tennis courts.
Muriel, however, was silent. She was wondering how
long it would be before she could write a letter to Gene
unaided.

“Greetings!” Gladys called as Muriel and Faith

approached. She waved her racket and then, as the ball,
sent with a smash by Catherine, landed in the court just
back of her, she whirled with a sudden swift movement,
caught it on the first bound and sent it flying back over
the net. The island girl stared at her in amazement.

“Why, Gladys, it’s like a top you’re whirling!” she

exclaimed. “Is it me that’s expected to learn such
antics?”

The other three laughed, and Catherine, catching the

ball, walked around the net to join the group.

“We don’t expect you to do such expert playing as that

for this tournament,” Faith assured her. “In fact, we do
not expect you to take part in any of the actual contest
games until next spring, but you might as well begin
your training. It’s jolly good fun, if nothing more.”

Muriel sighed audibly and Faith laughed. “Rilla,” she [200]

said, and the island girl heard her grand-dad’s pet name
for her for the first time since she had arrived at High
Cliffs, “have you been worrying for fear we did expect
you to play against Marianne Carnot on that fateful day?
Indeed not! Catherine Lambert is the only pupil in this
school who can even approach Marianne in skill and
dexterity. You know the English are great for outdoor
sports of all kinds.”

“But it’s French Marianne is, I thought.”

“Her father is a Frenchman, but he is connected with
English and American shipping interests. It’s a huge
concern, I don’t know just what, but I have heard
Marianne say that their ships circle the globe. Because
of this, Monsieur Carnot resides in England, where his
daughter attended a school, and she takes every
opportunity to assure us it was really intended only for
the daughters of the lesser nobility, if you know what or
who they may be.”

“I plead total ignorance,” Gladys declared. “I’m glad that

I’m an American. My dad made every penny that he
possesses, and honestly, too. Grand-dad happened to
own vast farmlands which the City of New York wished
to possess, and for which it paid a fabulous price, hence
the grand-daughter of a farmer is attending High Cliffs
with the daughters of the lesser nobility, if any happen
to be here.”

Catherine Lambert laughed. “Well, since we four are not

guilty, let’s cease chatting and go to batting.”

“Cathy, I believe you are trying to be a poet,” Faith [201]

remonstrated. “Don’t, dear, we’d hate to have our best
tennis player take to day-dreaming.”

“No danger of that! I simply couldn’t write a poem if my

life depended upon it. Now, let’s explain the game.
Muriel, here is a racket for you.”

Catherine looked over at Faith, who smilingly nodded,

and said: “Keep up the good work, Cathy. If you leave
out any leading points Gladys and I will supply them.”

“Very well, if I am appointed instructress, I will proceed

to instruct,” Catherine said. Then she added in a tone of
mock seriousness: “Miss Storm, before you is a tennis
court, the boundaries of which are outlined in white. A
net, you will perceive, is stretched across the center,
and the opponents stand two on either side. Comprenez
vous?” Then, noting the pupil’s puzzled expression, she
translated: “Do I make it clear?” Muriel nodded.

Catherine continued: “The first player to serve the ball is

selected and the game begins. Now, the object of the
server is to send the ball over the net in such a manner
that it will be difficult for the opponent to reach it before
it bounds twice. It may be returned after the first
bounce, but not after the second.” Then, turning to the
others: “Now, shall we begin? Muriel will learn more by
actual practice than by any amount of explanation. I will
take her for my partner.”

“Oh, Catherine, you’ll be sorry if you do,” Muriel [202]

laughingly protested.

“No, she won’t,” Faith returned. “Catherine could win

the game singly against any two girls in this school if
Marianne were not an opponent.”

Then the game began. Gladys served and the ball fell
easily within Muriel’s reach, but she stood and gazed at
it. For a fraction of a second Catherine waited, then
realizing that Muriel did not understand that she was
expected to return the ball, she leaped to the other side
and, zip, it went flying gracefully back over the net.
After that it was kept in the air, one volley shot following
another in quick succession until Faith had the
misfortune to throw it into the net, then they all paused
for a breathing spell.

Muriel shook her head. “You might’s well give up the

notion of teachin’ me. Such spinnin’ around I never
could do.”

Faith laughed. “Don’t be discouraged. We all felt just

that way in the beginning. Now, Gladys, let’s sit beneath
this juniper tree and let Muriel get some actual
practice.”

This they did, and during the next half hour Muriel did [203]
some leaping and running that made the observers
decide that, when she understood the rules of the
game, she would play at least as well as the majority.

“The luncheon bell is ringing,” Faith sang out at last.

The players stopped and the others, gazing at Muriel,
suddenly realized she was truly beautiful. Her loosened
hair clustered in moist ringlets about her flushed face,
her orange colored tam was jauntily askew, and her
eyes were glowing. “That was great fun,” she said,
when the garden door was reached. “Thank you all for
tryin’ to teach me.”

[204]
 CHAPTER XXIX.
JOY KIERSEY.

That had been the first of many hours of practice on the

tennis courts. Running races with Shags and rowing had
been the only two outdoor sports Muriel had known. For
that reason, perhaps, she thoroughly enjoyed tennis,
and how her friends did enjoy watching her.

Every afternoon from four to five o’clock they had the

court to themselves, that being the hour when Marianne
Carnot was practicing her vocal lessons on the other
side of the school. These three friends did not wish
Marianne to even suspect that Muriel was being drilled.
Not that they had any hope of winning the game, which
was but a fortnight away. In fact, it would be unwise to
permit so new a player as Muriel to even take part, they
decided. Joy Kiersey, who usually played with Catherine
Lambert, had been ill, and was not yet strong enough to
practice, although she assured the girls that she would
not fail them on the day of the tournament.