JUNIOR EDITION for Ages 6+
Business: Reading the Numbers · Book 2

The Balance Sheet: Where Did the Money Go?

The owner put in a million dollars. On opening day it was almost gone. Where did it go?

In this book, you will find out…

When you grow up, you could…

Who is in the story

MeadowMeadowMoney detective. Changes her mind when clues say so.
CharlieCharlieAsks one good question — then lets Meadow find out.
WarrenWarrenTurns up late. Thinks about a hundred years from now.

Today’s mystery

The owner put in a million dollars. On opening day it was almost gone. Where did it go?

Look for the clues. Try to guess the answer before Meadow does!

Chapter 1

The Vanishing Million

🔍 Where does a million dollars go?
In March, the shop next to the bakery was empty.
In March, the shop next to the bakery was empty.
In April, a lorry brought something that cost more than a house.
In April, a lorry brought something that cost more than a house.
A giant printing press! It was bolted to the floor.
A giant printing press! It was bolted to the floor.
Meadow had watched the shop being built for weeks.
Meadow had watched the shop being built for weeks.
MeadowA million dollars! Where does a million go?
On opening day, the bank held much less than a million. Nothing was sold yet.
On opening day, the bank held much less than a million. Nothing was sold yet.
Charlie came past with a bag of buns.
Charlie came past with a bag of buns.
MeadowMost of the money is missing!
CharlieMissing? Or busy?
Paper up to the ceiling. Bought before a single order came in.
Paper up to the ceiling. Bought before a single order came in.
A brand-new van. It still smelled of new plastic.
A brand-new van. It still smelled of new plastic.
Meadow had an idea.
Meadow had an idea.
MeadowNone of this was here in March!
The owner smiled.
The owner smiled. "Then make me a list. Everything this shop has."
🔎 Clue found!
The money did not vanish. It turned into things.
Chapter 2

What Goes on the List?

🔍 What belongs on the list?
Meadow took the job. A list is easy to start. It is hard to finish.
Meadow took the job. A list is easy to start. It is hard to finish.
She wrote down everything she could see.
She wrote down everything she could see.
MeadowPress. Van. Paper. Chairs. Kettle.
Then she stopped. The owner's own car was outside. Did that count?
Then she stopped. The owner's own car was outside. Did that count?
She asked Charlie for the rule.
She asked Charlie for the rule.
MeadowHow do I decide?
CharlieWhat would you test?
Meadow made her own test. Does the shop use it? The press — yes!
Meadow made her own test. Does the shop use it? The press — yes!
The building? No. It belongs to a landlord. The shop only rents it.
The building? No. It belongs to a landlord. The shop only rents it.
Ink and paper, bought but not used yet. Yes!
Ink and paper, bought but not used yet. Yes!
Printing done, but not paid for yet. That counts too. It is money on its way.
Printing done, but not paid for yet. That counts too. It is money on its way.
Fourteen lines. Then she added them up.
Fourteen lines. Then she added them up.
Meadow checked the total three times.
Meadow checked the total three times.
MeadowIt's MORE than a million! How?
The shop had more things than the owner ever paid for. Strange!
The shop had more things than the owner ever paid for. Strange!
Chapter 3

Somebody Else's Money

🔍 Who paid for the extra things?
The answer was not in the shop. It was two streets away, at the bank.
The answer was not in the shop. It was two streets away, at the bank.
The bank had lent the shop money. The shop must pay it back over five years.
The bank had lent the shop money. The shop must pay it back over five years.
And the paper came before anyone paid for it. The paper seller was waiting.
And the paper came before anyone paid for it. The paper seller was waiting.
Meadow made a guess.
Meadow made a guess.
MeadowSo the shop already earned the extra money!
No! Nothing was sold yet. The extra money was borrowed, not earned.
No! Nothing was sold yet. The extra money was borrowed, not earned.
Meadow thought again.
Meadow thought again.
MeadowThe press is the owner's.
CharlieWhose money bought it?
Part of the press was paid for by the bank. The bank wants it back.
Part of the press was paid for by the bank. The bank wants it back.
So Meadow made two lists. Things the shop has. Who paid for them.
So Meadow made two lists. Things the shop has. Who paid for them.
Then something odd happened.
Then something odd happened.
MeadowBoth lists add up to the same number!
🔎 Clue found!
One list says what the shop has. The other says whose money paid for it.
Chapter 4

Try to Break It

🔍 Can the two lists ever disagree?
Two sides, exactly level. Meadow did not trust it one bit.
Two sides, exactly level. Meadow did not trust it one bit.
So she set out to break it.
So she set out to break it.
MeadowI can make these lists disagree!
Test one. The shop buys a cutting machine with cash.
Test one. The shop buys a cutting machine with cash.
Cash goes down. Machines go up by the same amount. Still level!
Cash goes down. Machines go up by the same amount. Still level!
Test two. Meadow made a prediction first. Borrow more money? Still level.
Test two. Meadow made a prediction first. Borrow more money? Still level.
She was right! More things, and more owed. Nothing tipped.
She was right! More things, and more owed. Nothing tipped.
Pour water from one bucket into another. It is still the same water.
Pour water from one bucket into another. It is still the same water.
Meadow had not been told a rule. She found one herself.
Meadow had not been told a rule. She found one herself.
MeadowIt's not a trick. It's the same money twice!
Grown-ups have long words for the two sides. Meadow knew the idea first.
Grown-ups have long words for the two sides. Meadow knew the idea first.
Meadow’s notebook
Left list: what the shop has. Right list: who paid for it. Same money, seen twice.
Chapter 5

A Photo of One Day

🔍 Does the list stay the same?
The list had a date at the top. Just one day.
The list had a date at the top. Just one day.
The river at nine in the morning. Wide and full.
The river at nine in the morning. Wide and full.
The same river at six. Half the water was gone!
The same river at six. Half the water was gone!
Meadow understood.
Meadow understood.
MeadowMy list is a photo. Not a film!
By Friday, two piles of paper were used. The photo was already old.
By Friday, two piles of paper were used. The photo was already old.
So which photo is true?
So which photo is true?
MeadowThey're all true. Each on its own day.
Six months went by. Meadow decided to take a second photo.
Six months went by. Meadow decided to take a second photo.
Chapter 6

Six Months Later

🔍 What changed in six months?
Six months on, the shop was busy. Every line on the list had moved.
Six months on, the shop was busy. Every line on the list had moved.
Lots of customers owed the shop money now.
Lots of customers owed the shop money now.
Some of the bank's money had been paid back.
Some of the bank's money had been paid back.
The shop had more things than before.
The shop had more things than before.
MeadowThe owner must have put more money in!
But the owner had not added a single dollar.
But the owner had not added a single dollar.
Meadow worked it out.
Meadow worked it out.
MeadowThe shop earned it — and kept it!
Six months of ordinary work had made the owner's part bigger.
Six months of ordinary work had made the owner's part bigger.
🔎 Clue found!
When a shop earns money and keeps it, the owner's part of the list grows.
Chapter 7

What the List Leaves Out

🔍 Is everything on the list?
One morning at five, the press stopped. The whole shop stopped with it.
One morning at five, the press stopped. The whole shop stopped with it.
Only one person in town could fix it. He was there by six.
Only one person in town could fix it. He was there by six.
And four hundred customers who always come back.
And four hundred customers who always come back.
Meadow checked her list.
Meadow checked her list.
MeadowThe two best things are missing!
Friends. Good habits. A good name. Real treasures. But nobody can count them.
Friends. Good habits. A good name. Real treasures. But nobody can count them.
Meadow did not call it a mistake.
Meadow did not call it a mistake.
MeadowThe list leaves them out on purpose.
A list only holds what can be counted and checked.
A list only holds what can be counted and checked.
The big idea
The list shows what a shop has and who paid for it. It cannot show friends, skills or trust — and those matter too.
The shop opened at six. Meadow's list was finished. And she knew what it could not say.
The shop opened at six. Meadow's list was finished. And she knew what it could not say.

All the clues

  1. The money did not vanish. It turned into things.
  2. One list says what the shop has. The other says whose money paid for it.
  3. When a shop earns money and keeps it, the owner's part of the list grows.

So… The owner put in a million dollars. On opening day it was almost gone. Where did it go?

It did not vanish. It turned into things — a press, paper, a van. And the shop's list has two sides: what it has, and who paid for it. The two sides always match.

OmahaIndia Junior · a simpler version of Book 1 for readers aged 6-8