Financial Accounting 11th Edition Harrison Test Bank
Financial Accounting 11th Edition Harrison Test Bank
Financial Accounting 11th Edition Harrison Test Bank
1
Copyright © 2017 Pearson Education, Inc.
6) In a perpetual inventory system, a business maintains a running record of the number of units
bought, sold and on hand for each inventory item.
Answer: TRUE
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Legal/Regulatory
AICPA Functional: Measurement
7) Since a perpetual inventory system continuously updates the inventory account, a physical inventory
count is not necessary to prove the inventory records.
Answer: FALSE
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Legal/Regulatory
AICPA Functional: Measurement
8) A purchase discount decreases the cost of the inventory.
Answer: TRUE
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
9) Freight in is accounted for as a delivery expense.
Answer: FALSE
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
10) The cost of inventory shifts from asset to expense when the seller fulfills its contract with the
customer, delivers the goods to the buyer and recognizes revenue.
Answer: TRUE
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
2
Copyright © 2017 Pearson Education, Inc.
11) The financial statements of a merchandising company will show:
A) the same accounts as the financial statements of a service company.
B) gross profit after operating expenses on the income statement.
C) inventory as a current asset on the balance sheet.
D) cost of goods sold as a contra revenue account on the income statement.
Answer: C
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement, Reporting
12) The cost of the inventory that a business has sold to customers is called:
A) inventory.
B) cost of goods sold.
C) purchases.
D) gross profit.
Answer: B
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Legal/Regulatory
AICPA Functional: Measurement
13) The cost of inventory that is still on hand is called:
A) cost of goods sold, an expense that appears on the balance sheet.
B) inventory, a long-‐‑term asset that appears on the balance sheet.
C) inventory, a current asset that appears on the balance sheet.
D) purchases, a current asset that appears on the balance sheet.
Answer: C
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Legal/Regulatory
AICPA Functional: Measurement
14) Another term for gross profit is:
A) gross income.
B) gross sales.
C) gross margin.
D) gross operating income.
Answer: C
Diff: 1 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Legal/Regulatory
AICPA Functional: Measurement
3
Copyright © 2017 Pearson Education, Inc.
15) Two accounts that appear on the financial statements of a merchandising company but are not
needed by a service company are:
A) cost of goods sold and depreciation.
B) cost of goods sold and net income.
C) cost of goods sold and inventory.
D) inventory and depreciation.
Answer: C
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement, Reporting
16) Sales revenue is based on the ________ of the inventory, while cost of goods sold is based on the
________ of the inventory.
A) cost; sale price
B) cost; fair market value
C) sale price; retail price
D) sale price; cost
Answer: D
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
17) Which is the CORRECT order for items to appear on the income statement?
A) sales revenue, operating expenses, gross profit, net income
B) sales revenue, gross profit, net income, operating expenses
C) sales revenue, gross profit, cost of goods sold, operating expenses
D) sales revenue, cost of goods sold, gross profit, operating expenses
Answer: D
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement, Reporting
18) A periodic inventory system:
A) is used for inexpensive goods.
B) is not expensive to maintain.
C) does not keep a running record of inventory on hand.
D) is all of the above.
Answer: D
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Legal/Regulatory
AICPA Functional: Measurement
4
Copyright © 2017 Pearson Education, Inc.
19) The inventory system that uses computer software to keep a running record of inventory on hand is
the:
A) cost of goods sold inventory system.
B) periodic inventory system.
C) perpetual inventory system.
D) hybrid inventory system.
Answer: C
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Legal/Regulatory
AICPA Functional: Measurement
20) Roadway Company purchases inventory from Fedway Company with the shipping terms FOB
destination. This means that:
A) Roadway Company owns the goods while they are in transit.
B) Legal title passes to Roadway Company when the goods leave Fedway'ʹs shipping dock.
C) Fedway Company will pay the freight on this transaction.
D) Roadway Company will include the goods in their inventory as soon as they leave Fedway'ʹs
shipping dock.
Answer: C
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
21) Under a perpetual inventory system, when a sale is made, the seller needs to prepare:
A) no journal entry.
B) one journal entry only.
C) two journal entries.
D) three journal entries.
Answer: C
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
5
Copyright © 2017 Pearson Education, Inc.
22) How do purchase returns and allowances and purchase discounts affect gross purchases?
A) Both are added to purchases.
B) Both are subtracted from purchases.
C) Purchase returns and allowances are added to purchases; purchase discounts are subtracted from
purchases.
D) Purchase returns and allowances are subtracted from purchases; purchase discounts are added to
purchases.
Answer: B
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
23) Which of the following is NOT used to determine the cost of net purchases?
A) freight-‐‑out
B) freight-‐‑in
C) purchase returns
D) purchase discounts
Answer: A
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Reflective Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
24) When inventory is shipped from the seller to the buyer with shipping terms of FOB destination:
A) title passes from the seller to the buyer when the goods leave the seller'ʹs shipping dock.
B) the goods will be included in the inventory of the buyer while in transit.
C) the seller has title to the goods while they are in transit.
D) the buyer will pay the transportation costs associated with the purchase.
Answer: C
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
25) Company A has inventory out on consignment and held for sale by Company B. Which company
will include the goods in their inventory?
A) Company A
B) Company B
C) either Company A or Company B
D) cannot be determined from the facts
Answer: A
Diff: 2 Var: 1
LO: 6-‐‑1
AACSB: Analytical Thinking
AICPA Bus Persp: Strategic/Critical Thinking
AICPA Functional: Measurement
6
Copyright © 2017 Pearson Education, Inc.
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"Brunet," said the officer to his man, "will you take Pitchouné around to
the servants' quarters and give him to Miss Redmond's maid? I am going to
leave him here."
"Good, mon Capitaine," said the ordonnance, and whistled to the dog.
Pitchouné sprang toward his master with a short sharp bark. What he
understood would be hard to say, but all that he wanted to do was to remain
with Sabron. Sabron bent down and stroked him.
CHAPTER VIII
HOMESICK
"I think Captain de Sabron's little dog is going to die, ma tante," she
told her aunt.
She slowly went over to her piano and played a few measures of music
that were a torture to Pitchouné, who found these ladylike performances in
strong contrast to drums and trumpets. He felt himself as a soldier degraded
and could not understand why he should be relegated to a salon and to the
mild society of two ladies who did not even know how to pull his ears or
roll him over on the rug with their riding boots and spurs. He sat against the
window as was his habit, looking, watching, yearning.
"Vous avez tort, ma chère," said her aunt, who was working something
less than a thousand flowers on her tapestry. "The chance to be a princess
and a Tremont does not come twice in a young girl's life, and you know you
have only to be reasonable, Julia."
"That is the first time I have seen that dog show a spark of human
gratitude, Julia, He is probably begging you to open the door and let him
take a run."
"I think you might trust him out. I think he is tamed," said the Marquise
d'Esclignac. "He is a real little savage."
Miss Redmond opened the door and Pitchouné shot out. She watched
him tear like mad across the terrace, and scuttle into the woods, as she
thought, after a rabbit. He was the color of the fallen leaves and she lost
sight of him in the brown and golden brush.
CHAPTER IX
Therefore, as he went into his cabin, which he did not leave until the
steamer touched Algiers, he failed to see the baggage tender pull up and
failed to see a sailor climb to the deck with a wet bedraggled thing in his
hand that looked like an old fur cap except that it wriggled and was alive.
"This, mon commandant," said the sailor to the captain, "is the pluckiest
little beast I ever saw."
"No sooner had we pushed out from the quay than this little beggar
sprang from the pier and began to swim after us. He was so funny that we
let him swim for a bit and then we hauled him in. It is evidently a mascot,
mon commandant, evidently a sailor dog who has run away to sea."
"We sailors," said the man saluting, "would like to keep him for luck,
mon commandant."
"Take him down then," his superior officer ordered, "and don't let him
up among the passengers."
* * * * * *
*
It was a rough voyage. Sabron passed his time saying good-by to France
and trying to keep his mind away from the Château d'Esclignac, which
persisted in haunting his uneasy slumber. In a blaze of sunlight, Algiers, the
white city, shone upon them on the morning of the third day and Sabron
tried to take a more cheerful view of a soldier's life and fortunes.
CHAPTER X
TOGETHER AGAIN
That night after dinner and a cigarette, he strode into the streets to
distract his mind with the sight of the oriental city and to fill his ears with
the eager cries of the crowd. The lamps flickered. The sky overhead was as
blue nearly as in daytime. He walked leisurely toward the native quarter,
jostled, as he passed, by men in their brilliant costumes and by a veiled
woman or two.
"Voyons," said the officer to the marine, who came rolling over to them,
"where did you get this dog?"
The young man's voice was imperative and he fixed stern eyes on the
sailor, who pulled his forelock and explained.
"He was following me," said Sabron, not without a slight catch in his
voice. The body of Pitchouné quivered under his arm. "He is my dog. I
think his manner proves it. If you have grown fond of him I am sorry for
you, but I think you will have to give him up."
Sabron put his hand in his pocket and turned a little away to be free of
the native crowd that, chattering and grinning, amused and curious and
eager to participate in any distribution of coin, was gathering around him.
He found two gold pieces which he put into the hand of the sailor.
CHAPTER XI
A SACRED TRUST
His eyes had grown accustomed to the glare of the beautiful sands, but
his sense of beauty was never satisfied with looking at the desert picture
and drinking in the glory and the loveliness of the melancholy waste.
Standing in the door of his tent in fatigue uniform, he said to Pitchouné:
"Yes," said Sabron, "if I were not alone. I don't mean you, mon vieux.
You are a great deal, but you really don't count, you know."
Before his eyes the sands were as pink as countless rose leaves. To
Sabron they were as fragrant as flowers. The peculiar incense-like odor that
hovers above the desert when the sun declines was to him the most
delicious thing he had ever inhaled. All the west was as red as fire. The day
had been hot and there came up the cool breeze that would give them a
delicious night. Overhead, one by one, he watched the blossoming out of
the great stars; each one hung above his lonely tent like a bridal flower in a
veil of blue. On all sides, like white petals on the desert face, were the tents
of his men and his officers, and from the encampment came the hum of
military life, yet the silence to him was profound. He had only to order his
stallion saddled and to ride away for a little distance in order to be alone
with the absolute stillness.
This he often did and took his thoughts with him and came back to his
tent more conscious of his solitude every night of his life.
There had been much looting of caravans in the region by brigands, and
his business was that of sentinel for the commerce of the plains. Thieving
and rapacious tribes were under his eye and his care. To-night, as he stood
looking toward the west into the glow, shading his eyes with his hand, he
saw coming toward them what he knew to be a caravan from Algiers. His
ordonnance was a native soldier, one of the desert tribes, black as ink, and
scarcely more child-like than Brunet and presumably as devoted.
The sentinels and the soldiers began to gather and Sabron saw a single
footman making his way toward the camp.
"Go," he said to Mustapha, "and see what message the fellow brings to
the regiment."
Mustapha went, and after a little returned, followed by the man himself,
a black-bearded, half-naked Bedouin, swathed in dust-colored burnoose and
carrying a bag.
He ordered bakshish given to the man and sent him off. Then he opened
the French mail. He was not more than three hundred miles from Algiers. It
had taken him a long time to work down to Dirbal, however, and they had
had some hardships. He felt a million miles away. The look of the primitive
mail-bag and the knowledge of how far it had traveled to find the people to
whom these letters were addressed made his hands reverent as he
unfastened the sealed labels. He looked the letters through, returned the bag
to Mustapha and sent him off to distribute the post.
Then, for the light was bad, brilliant though the night might be, he went
into his tent with his own mail. On his dressing-table was a small
illumination consisting of a fat candle set in a glass case. The mosquitoes
and flies were thick around it. Pitchouné followed him and lay down on a
rush mat by the side of Sabron's military bed, while the soldier read his
letter.
"Monsieur:—
"I regret more than ever that I can not write your language
perfectly. But even in my own I could not find any word to express
how badly I feel over something which has happened.
"I took the best of care of Pitchouné. I thought I did, but I could
not make him happy. He mourned terribly. He refused to eat, and
one day I was so careless as to open the door for him and we have
never seen him since. As far as I know he has not been found. Your
man, Brunet, comes sometimes to see my maid, and he thinks he has
been hurt and died in the woods."
Sabron glanced over to the mat where Pitchouné, stretched on his side,
his forelegs wide, was breathing tranquilly in the heat.
"We have heard rumors of a little dog who was seen running
along the highway, miles from Tarascon, but of course that could
not have been Pitchouné."
Sabron nodded. "It was, however, mon brave," he said to the terrier.
"Not but what I think his little heart was brave enough and
valiant enough to have followed you, but no dog could go so far
without a better scent."
Sabron said: "It is one of the regrets of my life that you can not tell us
about it. How did you get the scent? How did you follow me?" Pitchouné
did not stir, and Sabron's eyes returned to the page.
"I do not think you will ever forgive us. You left us a trust and
we did not guard it."
He put the letter down a moment, brushed some of the flies away from
the candle and made the wick brighter. Mustapha came in, black as ebony,
his woolly head bare. He stood as stiff as a ramrod and as black. In his
child-like French he said:
"Monsieur le Lieutenant asks if Monsieur le Capitaine will come to play
a game of carté in the mess tent?"
"No," said Sabron, without turning. "Not to-night." He went on with his
letter:
Half aloud he murmured: "I left a very sacred trust at the Château
d'Esclignac, Mademoiselle; but as no one knew anything about it there will
be no question of guarding it, I dare say."
"... So I write you this letter to tell you about darling Pitchouné.
I had grown to love him though he did not like me. I miss him
terribly.... My aunt asks me to say that she hopes you had a fine
crossing and that you will send us a tiger skin; but I am sure there
are no tigers near Algiers. I say..."
And Sabron did not know how long Miss Redmond's pen had hesitated
in writing the closing lines:
"... I say I hope you will be successful and that although nothing
can take the place of Pitchouné, you will find some one to make the
desert less solitary.
"Sincerely yours,
"JULIA REDMOND."
When Sabron had read the letter several times he kissed it fervently and
put it in his pocket next his heart.
"That," he said to Pitchouné, making the dog an unusual confidence,
"that will keep me less lonely. At the same time it makes me more so. This
is a paradox, mon vieux, which you can not understand."
CHAPTER XII
It took the better part of three evenings to answer her letter, and the
writing of it gave Sabron a vast amount of pleasure and some tender sorrow.
It made him feel at once so near to this lovely woman and at once so far
away. In truth there is a great difference between a spahi on an African
desert, and a young American heiress dreaming in her chintz-covered
bedroom in a château in the Midi of France.
Sabron's letter told her of Pitchouné and was written as only the hand of
a charming and imaginative Frenchman can write a letter. Also, his pent-up
heart and his reserve made what he did say stronger than if perhaps he
could have expressed it quite frankly.
Julia Redmond turned the sheets that told of Pitchouné's following his
master, and colored with joy and pleasure as she read. She wiped away two
tears at the end, where Sabron said:
"Think of it, Mademoiselle, a little dog following his master
from peace and plenty, from quiet and security, into the desert! And
think what it means to have this little friend!"
Julia Redmond reflected, was greatly touched and loved Pitchouné more
than ever. She would have changed places with him gladly. It was an honor,
a distinction to share a soldier's exile and to be his companion. Then Sabron
wrote, in closing words which she read and reread many, many times.
"I am glad you told me what the words mean, for I find them
beautiful; the music in it would not be the same without the strength
and form of the words. So it is, Mademoiselle, with life. Feelings
and sentiments, passions and emotions, are like music. They are
great and beautiful; they follow us, they are part of us, but they
would be nothing—music would be nothing without forms by which
we could make it audible—appealing not to our senses alone but to
our souls!
"And yet I must close my letter sending you only the tune; the
words I can not send you, yet believe me, they form part of
everything I do or say.
"Faithfully yours,
"CHARLES DE SABRON."
There was only one place for a letter such as that to rest, and it rested on
that gentle pillow for many days. It proved a heavy weight against Julia
Redmond's heart. She could, indeed, speak the words of the song, and did,
and they rose as a nightly prayer for a soldier on the plains; but she could
not keep her mind and thoughts at rest. She was troubled and unhappy; she
grew pale and thin; she pined more than Pitchouné had pined, and she, alas!
could not break her chains and run away.
The Duc de Tremont was a constant guest at the house, but he found the
American heiress a very capricious and uncertain lady, and Madame
d'Esclignac was severe with her niece.
"My dear Julia," she said to the beautiful girl, looking at her through her
lorgnon; "I don't understand you. Every one of your family has married a
title. We have not thought that we could do better with our money than
build up fortunes already started; than in preserving noble races and noble
names. There has never been a divorce in our family. I am a marquise, your
cousin is a countess, your aunt is one of the peeresses of England, and as for
you, my dear..."
Miss Redmond was standing by the piano. She had lifted the cover and
was about to sit down to play. She smiled slightly at her aunt, and seemed in
the moment to be the older woman.
"There are titles and titles, ma tante: the only question is what kind do
you value the most?"
"The highest!" said her aunt without hesitation, "and the Duc de
Tremont is undoubtedly one of the most famous partis in Europe."
"He will then find no difficulty in marrying," said the young girl, "and I
do not wish to marry a man I do not love."
She sat down at the piano and her hands touched the keys. Her aunt,
who was doing some dainty tapestry, whose fingers were creating silken
flowers and whose mind was busy with fancies and ambitions very like the
work she created, shrugged her shoulders.
"That seems to be," she said keenly, "the only tune you know, Julia."
"I remember that you played and sang it the first night Sabron came to
dinner." The girl continued to finger among the chords. "And since then
never a day passes that sometime or other you do not play it through."
"It has become a sort of oraison, ma tante."
"Sabron," said the marquise, "is a fine young man, my child, but he has
nothing but his officer's pay. Moreover, a soldier's life is a precarious one."
The old butler came in with the evening mail and the papers. The
Marquise d'Esclignac, with her embroidery scissors, opened Le Temps from
Paris and began to read with her usual interest. She approached the little
lamp on the table near her, unfolded the paper and looked over at her niece,
and after a few moments, said with a slightly softened voice:
"Julia!" Miss Redmond stopped playing. "Julia!" The girl rose from the
piano-stool and stood with her hand on the instrument.
"My dear Julia!" Madame d'Esclignac spread Le Temps out and put her
hand on it. "As I said to you, my child, the life of a soldier is a precarious
one."
"Ma tante," breathed Miss Redmond from where she stood. "Tell me
what the news is from Africa. I think I know what you mean."
She could not trust herself to walk across the floor, for Julia Redmond
in that moment of suspense found the room swimming.
"There has been an engagement," said the marquise gently, for in spite
of her ambitions she loved her niece. "There has been an engagement, Julia,
at Dirbal." She lifted the newspaper and held it before her face and read:
"There has been some hard fighting in the desert, around about
Dirbal. The troops commanded by Captain de Sabron were routed
by the natives at noon on Thursday. They did not rally and were
forced to retreat. There was a great loss of life among the natives
and several of the regiment were also killed. There has been no late
or authentic news from Dirbal, but the last despatches give the
department of war to understand that Sabron himself is among the
missing."
The Marquise d'Esclignac slowly put down the paper, and rose quickly.
She went to the young girl's side and put her arm around her. Miss
Redmond covered her face with her hands:
"My dear Julia," said the old lady, "there is nothing more uncertain than
newspaper reports, especially those that come from the African seat of war.
Sit down here, my child."
The two women sat together on the long piano-stool. The marquise said:
"Ma tante," she said in a hard voice. "I love him! You must have known
it and seen it. I love him! He is becoming my life."
As the marquise looked at the girl's face and saw her trembling lips and
her wide eyes, she renounced her ambitions for Julia Redmond. She
renounced them with a sigh, but she was a woman of the world, and more
than that to a woman. She remained for a moment in silence, holding Julia's
hands.
She had followed the campaign of her husband's cousin, a young man
with an insignificant title whom she had not married. In this moment she
relived again the arrival of the evening papers; the despatches, her
husband's news of his cousin. As she kissed Julia's cheeks a moisture
passed over her own eyes, which for many years had shed no tears.
"Courage, my dear," she implored, "we will telegraph at once to the
minister of war for news."
The girl drew a convulsive breath and turned, and leaning both elbows
on the piano keys—perhaps in the very notes whose music in the little song
had charmed Sabron—she burst into tears. The marquise rose and passed
out of the room to send a man with a despatch to Tarascon.
CHAPTER XIII
There must be a real philosophy in all proverbs. "Every dog has his day"
is a significant one. It surely was for Pitchouné. He had his day. It was a
glorious one, a terrible one, a memorable one, and he played his little part in
it. He awoke at the gray dawn, springing like a flash from the foot of
Sabron's bed, where he lay asleep, in response to the sound of the reveille,
and Sabron sprang up after him.
Pitchouné followed at the heels of his master's horse. No one paid any
attention to him. Heaven knows why he was not trampled to death, but he
was not. No one trod on him; no horse's hoof hit his little wiry form that
managed in the midst of carnage and death to keep itself secure and his hide
whole. He smelt the gunpowder, he smelt the smoke, sniffed at it, threw up
his pretty head and barked, puffed and panted, yelped and tore about and
followed. He was not conscious of anything but that Sabron was in motion;
that Sabron, his beloved master, was in action of some kind or other and he,
a soldier's dog, was in action, too. He howled at fierce dark faces, when he
saw them. He snarled at the bullets that whistled around his ears and, laying
his little ears back, he shook his black muzzle in the very grin of death.
Sabron's horse was shot under him, and then Pitchouné saw his master,
sprang upon him, and his feelings were not hurt that no attention was paid
him, that not even his name was called, and as Sabron struggled on,
Pitchouné followed. It was his day; he was fighting the natives; he was part
of a battle; he was a soldier's dog! Little by little the creatures and things
around him grew fewer, the smoke cleared and rolled away, there were a
few feet of freedom around him in which he stood and barked; then he was
off again close to his master's heels and not too soon. He did not know the
blow that struck Sabron, but he saw him fall, and then there came into his
canine heart some knowledge of the importance of his day. He had raced
himself weary. Every bone in his little body ached with fatigue.
Sabron lay his length on the bed of a dried-up river, one of those
phantom-like channels of a desert stream whose course runs watery only
certain times of the year. Sabron, wounded in the abdomen, lay on his side.
Pitchouné smelled him from head to foot, addressed himself to his
restoration in his own way. He licked his face and hands and ears, sat
sentinel at the beloved head where the forehead was covered with sweat and
blood. He barked feverishly and to his attentive ears there came no answer
whatsoever, either from the wounded man in the bed of the African river or
from the silent plains.
Sabron was deserted. He had fallen and not been missed and his
regiment, routed by the Arabs, had been driven into retreat. Finally the little
dog, who knew by instinct that life remained in his master's body, set
himself at work vigorously to awaken a sign of life. He attacked Sabron's
shoulder as though it were a prey; he worried him, barked in his ear, struck
him lightly with his paw, and finally, awakening to dreadful pain, to fever
and to isolation, awakening perhaps to the battle for life, to the attentions of
his friend, the spahi opened his eyes.
Sabron's wound was serious, but his body was vigorous, strong and
healthy, and his mind more so. There was a film over it just now. He raised
himself with great effort, and in a moment realized where he was and that to
linger there was a horrible death. On each side of the river rose an inclined
bank, not very high and thickly grown with mimosa bush. This meant to
him that beyond it and probably within easy reach, there would be shade
from the intense and dreadful glare beating down upon him, with death in
every ray. He groaned and Pitchouné's voice answered him. Sabron paid no
attention to his dog, did not even call his name. His mind, accustomed to
quick decisions and to a matter-of-fact consideration of life, instantly took
its proper course. He must get out of the river bed or die there, rot there.
For a drop of water he would have given—oh, what had he to give? For
a little shade, he would have given—about all he had to give had been given
to his duty in this engagement which could never bring him glory, or
distinction or any renown. The work of a spahi with a native regiment is not
a very glorious affair. He was simply an officer who fell doing his daily
work.
"I shall die here at the foot of the mimosa," Sabron thought; and his
hands hardly had the courage or strength to grasp the first bushes by which
he meant to pull himself up on the bank. The little dog was close to him,
leaping, springing near him, and Sabron did not know how tired and thirsty
and exhausted his brave little companion was, or that perhaps in that heroic
little body there was as much of a soldier's soul as in his own human form.
The sun was so hot that it seemed to sing in the bushes. Its torrid fever
struck on his brow, struck on his chest; why did it not kill him? He was not
even delirious, and yet the bushes sang dry and crackling. What was their
melody? He knew it. Just one melody haunted him always, and now he
knew the words: they were a prayer for safety.
"But," Sabron said aloud, "it is a prayer to be said at night and not in the
afternoon of an African hell."
He fainted twice, and the thick growth held him like the wicker of a
cradle, and before he came to his consciousness the sun was mercifully
going down. He finally reached the top of the bank and lay there panting.
Not far distant were the bushes of rose and mimosa flower, and still
panting, weaker and ever weaker, his courage the only living thing in him,
Sabron, with Pitchouné by his side, dragged himself into healing hands.
All that night Sabron was delirious; his mind traveled far into vague
fantastic countries, led back again, ever gently, by a tune, to safety.
Every now and then he would realize that he was alone on the vast
desert, destined to finish his existence here, to cease being a human creature
and to become nothing but carrion. Moments of consciousness succeeded
those of mental disorder. Every now and then he would feel Pitchouné close
to his arm. The dog licked his hand and the touch was grateful to the
deserted officer. Pitchouné licked his master's cheek and Sabron felt that
there was another life beside his in the wilderness. Neither dog nor man
could long exist, however, without food or drink, and Sabron was growing
momentarily weaker.
He groaned for water, he groaned for relief from pain, turned his head
from side to side, and Pitchouné whined softly. Sabron was not strong
enough to speak to him, and their voices, of man and beast, inarticulate,
mingled—both left to die in the open.
Then Sabron violently rebelled and cried out in his soul against fate and
destiny. He could have cursed the day he was born. Keenly desirous to live,
to make his mark and to win everything a man values, why should he be
picked and chosen for this lonely pathetic end? Moreover, he did not wish
to suffer like this, to lose his grasp on life, to go on into wilder delirium and
to die! He knew enough of injuries to feel sure that his wound alone could
not kill him. When he had first dragged himself into the shade he had
fainted, and when he came to himself he might have stanched his blood. His
wound was hardly bleeding now. It had already died! Fatigue and thirst,
fever would finish him, not his hurt. He was too young to die.
With great effort he raised himself on his arm and scanned the desert
stretching on all sides like a rosy sea. Along the river bank the pale and
delicate blossom and leaf of the mimosa lay like a bluish veil, and the smell
of the evening and the smell of the mimosa flower and the perfumes of the
weeds came to him, aromatic and sweet. Above his head the blue sky was
ablaze with stars and directly over him the evening star hung like a crystal
lamp. But there was no beauty in it for the wounded officer who looked in
vain to the dark shadows on the desert that might mean approaching human
life. It would be better to die as he was dying, than to be found by the
enemy!
The sea of waste rolled unbroken as far as his fading eyes could reach.
He sank back with a sigh, not to rise again, and closed his eyes and waited.
He slept a short, restless, feverish sleep, and in it dreams chased one
another like those evoked by a narcotic, but out of them, over and over
again came the picture of Julia Redmond, and she sang to him the song
whose words were a prayer for the safety of a loved one during the night.
From that romantic melody there seemed to rise more solemn ones. He
heard the rolling of the organ in the cathedral in his native town, for he
came from Rouen originally, where there is one of the most beautiful
cathedrals in the world. The music rolled and rolled and passed over the
desert's face. It seemed to lift his spirit and to cradle it. Then he breathed his
prayers,—they took form, and in his sleep he repeated the Ave Maria and
the Paternoster, and the words rolled and rolled over the desert's face and
the supplication seemed to his feverish mind to mingle with the stars.
Sabron faintly called him. There was no response. Then the soldier
listened in silence. It was absolutely unbroken. Not even the call of a night-
bird—not even the cry of a hyena,—nothing came to him but the
inarticulate voice of the desert. Great and solemn awe crept up to him, crept
up to him like a spirit and sat down by his side. He felt his hands grow cold,
and his feet grow cold. Now, unable to speak aloud, there passed through
his mind that this, indeed, was death, desertion absolute in the heart of the
plains.
CHAPTER XIV
AN AMERICAN GIRL
The Marquise d'Esclignac saw that she had to reckon with an American
girl. Those who know these girls know what their temper and mettle are,
and that they are capable of the finest reverberations.
Julia Redmond was very young. Otherwise she would never have let
Sabron go without one sign that she was not indifferent to him, and that she
was rather bored with the idea of titles and fortunes. But she adored her
aunt and saw, moreover, something else than ribbons and velvets in the
make-up of the aunt. She saw deeper than the polish that a long Parisian
lifetime had overlaid, and she loved what she saw. She respected her aunt,
and knowing the older lady's point of view, had been timid and hesitating
until now.
"My dear Julia," said the Marquise d'Esclignac, "are you sure that all the
tinned things, the cocoa, and so forth, are on board? I did not see that box."
"Ma tante," returned her niece from her steamer chair, "it's the only
piece of luggage I am sure about."
At this response her aunt suffered a slight qualm for the fate of the rest
of her luggage, and from her own chair in the shady part of the deck
glanced toward her niece, whose eyes were on her book.
"What a practical girl she is," thought the Marquise d'Esclignac. "She
seems ten years older than I. She is cut out to be the wife of a poor man. It
is a pity she should have a fortune. Julia would have been charming as love
in a cottage, whereas I..."
She remembered her hotel on the Parc Monceau, her château by the
Rhone, her villa at Biarritz—and sighed. She had not always been the
Marquise d'Esclignac; she had been an American girl first and remembered
that her maiden name had been De Puyster and that she had come from
Schenectady originally. But for many years she had forgotten these things.
Near to Julia Redmond these last few weeks all but courage and simplicity
had seemed to have tarnish on its wings.
It was a curious fact, and one that transpires now and then in the history
of desert wars—the man is lost. The captain of the cavalry was missing, and
the only news of him was that he had fallen in an engagement and that his
body had never been recovered. Several sorties had been made to find him;
the war department had done all that it could; he had disappeared from the
face of the desert and even his bones could not be found.
From the moment that Julia Redmond had confessed her love for the
Frenchman, a courage had been born in her which never faltered, and her
aunt seemed to have been infected by it. The marquise grew sentimental,
found out that she was more docile and impressionable than she had
believed herself to be, and the veneer and etiquette (no doubt never a very
real part of her) became less important than other things. During the last
few weeks she had been more a De Puyster from Schenectady than the
Marquise d'Esclignac.
"Ma tante," Julia Redmond had said to her when the last telegram was
brought in to the Château d'Esclignac, "I shall leave for Africa to-morrow."
"He is alive! God will not let him die. Besides, I have prayed. I believe
in God, don't you?"
"Well," said the girl, whose pale cheeks and trembling hands that held
the telegram made a sincere impression on her aunt, "well, then, if you
believe, why do you doubt that he is alive? Some one must find him. Will
you tell Eugene to have the motor here in an hour? The boat sails to-
morrow, ma tante."
The marquise rolled her embroidery and put it aside for twelve months.
Her fine hands looked capable as she did so.
"My dear Julia, a young and handsome woman can not follow like a
daughter of the regiment, after the fortunes of a soldier."
"Oh, ma tante! There will be no other boat for Algiers," she opened the
newspaper, "until ... oh, heavens!"
"I shall telegraph Madame de Haussonvelle and ask permission for you
to go in that as an auxiliary of the Red Cross to Algiers, or, rather, Robert is
at Nice. I shall telegraph him."
"Oh, ma tante!"
Miss Redmond fetched the telegraph blank and the pad from the table.
The color began to return to her cheeks. She put from her mind the idea that
her aunt had plans for her. All ways were fair in the present situation.
The Marquise d'Esclignac wrote her despatch, a very long one, slowly.
She said to her servant:
"Call up the Villa des Perroquets at Nice. I wish to speak with the Duc
de Tremont." She then drew her niece very gently to her side, looking up at
her as a mother might have looked. "Darling Julia, Monsieur de Sabron has
never told you that he loved you?"
"I only want to assure myself that he is safe, that he lives. I only wish to
know his fate."
"But if you go to him like this, ma chère, he will think you love him. He
must marry you! You are making a serious declaration."
"Ah," breathed the girl from between trembling lips, "don't go on. I
shall be shown the way."
She had been so thoroughly the American girl that she had thought of
nothing but going. She threw her arms around her aunt's neck with an
abandon that made the latter young again. The Marquise d'Esclignac kissed
her niece tenderly.
CHAPTER XV
JULIA'S ROMANCE
Miss Redmond faintly smiled as she laid it down. She was absorbed in
but one thing, morning, noon and night, waking or sleeping: when and
where she should find him; how he was being treated. Had he been taken
captive? He was not dead, of that she was sure.
Miss Redmond, being his guest and indebted to him for her luxurious
transportation, could not in decency refuse the request.
Miss Redmond on the arm of her blue serge coat wore a band of white,
in the center of which gleamed the Red Cross. The marquise, wrapped in a
sable rug, held a small Pekinese lap-dog cuddled under her arm, and had
only the appearance of a lady of leisure bent on a pleasure excursion. She
did not suggest a rescuing party in the least. Her jaunty hat was enveloped
by a delicate veil; her hands were incased in long white gloves. Now that
she had encouraged her energetic niece and taken this decisive step, she
relaxed and found what pleasure she might in the voyage.
"When we came on board last night, my dear, you remember that I sat
with Robert in the salon until ... well, latish."
"After midnight?"
"Robert's mother, you know, is my closest friend. His father was one of
the witnesses of my marriage. I feel that I have brought up Robert ... it
would have been so perfect." She sighed.
"Ma tante!" warned Miss Redmond, with a note of pain in her voice.
"Yes, yes," accepted the marquise, "I know, my dear, I know. But you
can not escape from the yacht except in a lifeboat, and if you did it would
be one of Robert's lifeboats! You must not be too formal with him." She
tapped the nose of her Pekinese dog. "Be still, Mimi, that man is only a
sailor! and if he were not here and at his duty you would be drowned, you
little goose!"
The Pekinese dog was a new addition. Julia tried not to dislike her; for
Julia, only Pitchouné existed. She could not touch Mimi without a sense of
disloyalty.
The boat cut the azure water with its delicate white body, the decks
glistened like glass. The sailor at whom Mimi had barked passed out of
sight, and far up in the bow Tremont, in white flannels, stood smoking.
"I had to be very circumspect, my dear Julia, when I talked with Robert.
You see you are not engaged to Monsieur de Sabron." The girl colored.
"The sentimental woman in me," her aunt went on, "has responded to all
your fantasies, but the practical woman in me calls me a romantic goose."
"Ah," breathed Miss Redmond, opening her book, "ma tante, let me
read."
The marquise hummed a little tune, and softly pulled Mimi's ears.
"You don't know," said the determined lady quite sweetly, "that he has
the slightest desire to marry you, Julia."
"I intend to let my worldly wisdom equal this emergency, Julia. I want
Robert to have no suspicion of the facts."
The girl started, and her aunt, looking up at the Duc de Tremont where
he stood in the bow, saw that he showed signs of finishing his smoke and of
joining them.
"Ma tante," said the girl quickly, "have you brought me here under false
colors? Have you let him think..."
"Hush, Julia, you are indebted to him for accomplishing your own
desire."
"Petite sotte," cried the marquise, "then you would never have been on
this yacht."