The Sorcerer’s Balance Sheet - a magical fantasy flash fiction

Textus appearus! [waves magic wand - nothing happens]. Podcasticus recordium!! [waves wand more frantically, again nothing happens...."sigh..."]. Here's an original story about a magical college and an encounter with a Professor and one of his assistants, written and recorded using Muggle means, unfortunately (the Magic Box store was out of Glittering Octopi Ink).