Smart Wife

Is your wife smart Enough ? Read below:
Dear Sweetheart:
I can't send my salary this month, so I am sending 100 kisses. You are my sweetheart
Your husband
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His wife replied back after some days to her husband:

Dearest sweetheart,

Thanks for your 100 kisses, I am sending the expenses details.
1. The Milk man agreed on 2 kisses for one month's milk.
2. The electricity man only agreed after 7 kisses.
3. Your house owner is coming every day and taking two or three kisses instead of the rent.
4. Supermarket owner did not accept kisses only, so I have given him some other items...........
5. Other expenses 40 kisses
Please don't worry for me, I have a remaining balance of 35 kisses and I hope I can complete the month using this balance.
Shall I plan same way for next months, Please Advise!!!
Your Sweet Heart