We always derived profound satisfaction from making an appointment for this purpose. I always thought this was business, this was the way to confront the thing, this was the way to take the foe by the throat. And I know Herbert thought so too.

     We ordered something rather special for dinner, with a bottle of something similarly out of the common way, in order that our minds might be fortified for the occasion, and we might come well up to the mark. Dinner over, we produced a bundle of pens, a copious supply of ink, and a goodly show of writing and blotting paper. For there was something very comfortable in having plenty of stationery.

     I would then take a sheet of paper, and write across the top of it, in a neat hand, the heading, "Memorandum of Pip's debts"; with Barnard's Inn and the date very carefully added. Herbert would also take a sheet of paper, and write across it with similar formalities, "Memorandum of Herbert's debts."