Happy New Year to all the Readers of OCAAT. Its Bill Achola once again. And am happy to talk to you in 2014. Before I start I’d like to start with a funny story.

There was this child who, as a student, had always wanted some extra money for those “emergencies” in school. He actually had enough, but seeing his parents struggle to make ends meet, he decided to take matters into his own hands. Everyday, he bought this pack of chocolates which he sold retail to his classmates. He kept a small notebook, recording his purchases and “gains” for the day.