Burroughs Corp., swollen by its $4.8-billion purchase...

Burroughs Corp., swollen by its $4.8-billion purchase of Sperry Corp., posted a 64% increase in third-quarter profit. For accounting purposes, Burroughs considered the merger with Sperry to be complete Sept. 1. Net income contributed by Sperry was pro-rated to reflect ownership of about 51% of Sperry’s stock in July and August and 100% in September.