Lemonade for Sale by Stuart J. Murphy (1998) is an introduction to small business. Murphy emphasizes the numbers, prioritizing the bottom line. More customers means more sales. Collaboration means even more income. Tricia Tusa’s pictures reinforce this simple, happy process. I don’t see mention of the cost of goods sold. Who bought the lemons, sugar, and cups? And how tired were the children after selling 30 cups versus 56 cups? Yes, I know, this is a math book, not a comprehensive manual on entrepreneurship. I had a small business, and I can tell you that the work load increases exponentially as the business grows. Overhead cuts into profits, for sure.
