Mac and Vince keep records and documentation in notebooks they refer to as their “Books.” Mac’s Books note customers, details, payments, and favors owed, while Vince’s Books are the money ledgers of payments, expenditures, debts, and profits. As the boys have several Funds (the Game Fund and the Emergency Fund total around $6,000; they also keep a “Tom Petty Fund” for petty cash needs), the Books are foundational to the running of the business and help to explain how two young boys managed the longevity and success of the venture since kindergarten.

These Books serve to assist in running the business, but they are also symbols of trust and devotedness because Mac and Vince must uphold the honor system in making any entries. Consequently, the Books contribute to the theme of “Trust, Loyalty, and Betrayal among Group Members.” Mac’s idea that Vince is growing distant and distracted occurs as Vince arrives early to school to check on his numbers and begins putting in extra time with his Books. When Mac’s uncomfortable suspicions about Vince grow too strong to ignore, he checks Vince’s Books and discovers a discrepancy in the money totals. This is how he learns that Vince was indeed skimming from the petty cash for household necessities when his mother lost her job.