 Whishaw stated that for the year ended 15 May 1839, receipts were £3,091 and expenditure £2,613, so that operating cost 86% of gross income.Many early railways in the west of Scotland had projected an operating ratio of 10%.The Glasgow, Paisley, Kilmarnock and Ayr Railway (GPK&AR) opened its line between Bridge Street station in Glasgow and Paisley Gilmour Street station on 14 July 1840.