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“Ah.” He continued scanning the numbers. “What about the fuel expense here? Did you order for the entire year?”

“Yes, we received a lower price that way.”

He nodded and turned back the pages. “And ye pay ... quarterly?”

“Yes.” She thought, then realization dawned. “Oh ... that’s it!”

She turned back to the current month. “I’ve accounted for it this month as well, when it’s not yet due. How silly of me.”

“Not at all.”

“And you saw my error in no time.”

He shrugged one shoulder, and she felt the movement like a caress through her sleeve.

He said, “I have a man of business at home. We review each other’s work. Find each other’s mistakes. Two sets of eyes are better than one.”

She nodded. “Like that verse: ‘Two are better than one; because they have a good reward for their labour.’”

He turned toward her, bringing their faces surprisingly, intimately close. Searching her expression as if for hidden meaning, he said softly, “I agree.”

Suddenly light-headed, Sarah looked away. The words had just popped out. Would he think her forward? After all, she was happy in her single state. Or at least resigned to it.

“I hope you don’t think I was...” She swallowed. “Hinting at anything.”

“No? Ah well.” His eyes crinkled at the corners and shone with an odd mixture of sadness and humble humor.

“I am ... content as I am,” Sarah said. “As I am sure you are.”

“I am not.”

“No?”

He slowly shook his head, gaze lowering to her mouth.

Sarah drew a shaky breath, then nervously pressed her lips together.

His eyes followed her every movement and seemed to darken with ... what? Attraction? Desire?

“Miss Summers.” Mrs. Elton drew up short in the doorway. “Oh. I do beg your pardon. Am I ... interrupting anything?”

Sarah drew back from Mr. Henshall and stood. “Not at all. Mr. Henshall was just helping me with something.”

The woman’s gaze shifted from one to the other. “So I see.”

Mr. Henshall rose, bowed, and took his leave. “Excuse me, ladies.”

When he had gone, Mrs. Elton began, “Well. Mr. E and I havebeen thinking. We have made so many new friends here in Sidmouth, likedearLady Kennaway, and we would enjoy inviting them over for an evening party. As we’re staying here in Sea View instead of a private lodging house, we find ourselves at a disadvantage. I don’t see that you offer private dinners on your printed list of services, but I was wondering if we might host a dinner here, assuming you—and your cook, of course—would be willing to oblige us?”

Sarah hesitated. “I don’t know. Perhaps. How many people were you thinking of inviting?”

“Oh, we havesomany friends here, it will be difficult to narrow down the guest list. How many does your dining room accommodate?”

“Twelve, comfortably.”

Her brow puckered. “Only twelve?”

“We could bring in extra chairs and squeeze in a few more, if you don’t mind being snug.”