This accountant uses some strange words in her spells. Can you break those apart to get more meaning out of them?

Every word of each spell is actually two words put together. The first word is related to what the accountant is doing, and the second word relates to another part of the puzzle.

The words in the spell are:

CREDIT and DITTY
RESTRICT and TORUS
BOLSTER and STEREO
DECLINE and NEWT
INTEREST and STAR
RATE and TEA
GIGANTIC and TICKER
WEALTH and THEM
EXCISE and SEGUE
RELOCATE and CATER
APARTMENT and MENTOR
FURNITURE and TUREEN

Use the second word in each pair to add meaning to the recipe for the potion.

Each step in the potion refers to the definition of one of the second part of each spell word. Use the numbers in the recipe along with the correct spell word.

For each line of the potion recipe, you need to find the spell word that it refers to. Using the whole word (both parts), get the letter of the word that corresponds to the number on the same line of the recipe.\n\nFor example, boiling leaves in water refers to "TEA," so you should take the third letter of the spell word "RATEA" to get "T"

When you get all the letters from the potion recipe, you should see the message "THE MAGIC WORD." There are plenty of magic words in the puzzle, but this one is more courteous than the others.

The solution is PLEASE which is the magic word that Mr. Hincks should have used when asking his accountant for help.