“A client would come in to work out a billing procedure, and after Jackson had put the relevant numbers on a sheet — in light pencil, so erasures could be easily made — various questions would come up. For example, if the billing procedure was based on a 15 percent interest rate, what would happen if the rate went up to 18 percent? To find out, the whole sheet would have to be redone. Each figure would have to be punched into a hand calculator and then checked by one of Jackson’s employees.”