Let us say that there are, in round numbers, 71,487,059 checking accounts in this country. Let us say further that the average check writer will in the next few days spoil 3.62 checks by dating them 1976.

If these assumptions are correct (and I challenge you to cite any rounder numbers than mine), it should be evident that a huge pile of high-grade paper is about to be wasted. A whole forest of trees will have to be chopped down to replace all those voided checks.

Fortunately, there is an easy solution to this problem. District Liners have been using it for, in round numbers, 9,600 years. All you have to do is go through one packet of blank checks right now and fill in "1977" on the dateline of each check.

By the time you have used up that batch of checks, you'll be accustomed to writing "1977." Thereafter, your only problem will be to keep enough cash in your account to make your checks good, and District Liners have two simple suggestions for accomplishing this. You can use either Plan A or Plan B:

Plan A: Earn more.

Plan B.: Spend less.