There you have it --if I had been SMART- I was so stupid -- I think I got smart about 1954 -- I had that "eureka" moment when it struck me as to how and why the debits equaled the credits -- geez -- from then on no accounting problem was too tough to solve -- passed the CPA exam in 1959 -- off to the big time in 1960 -- but regret always for not going to the university