In a field one summer's day a Grasshopper was hopping about, chirping and singing to its heart's content.  A Chartered Accountant passed by, bearing along with great toil an bag of corn he had purchased at the commodities exchange.

     "Why not come and chat with me," said the Grasshopper, "instead of sweating in the hot sun?"

     "I am helping to lay up food for the winter," said the Accountant, "and I recommend you to do the same."

     "Why bother about winter?" said the Grasshopper; we have got plenty of food at present."  But the Accountant went on his way and continued his work.

     When the winter came the Grasshopper had no food and found itself dying of hunger, it saw all the Accountants distributing every corn and grain from the stores they had purchased in the summer and making a tidy profit besides. 

     Then the Grasshopper knew: