One theory about the origin of ska is that Prince Buster created it during the inaugural recording session for his new record label Wild Bells. The session was financed by Duke Reid, who was supposed to get half of the songs to release. The guitar began emphasizing the second and fourth beats in the bar, giving rise to the new sound. The drums were taken from traditional Jamaican drumming and marching styles. To create the ska beat, Prince Buster essentially flipped the R&B shuffle beat, stressing the offbeats with the help of the guitar. Prince Buster has explicitly cited American rhythm and blues as the origin of ska: specifically, Willis Jackson's song "Later for the Gator" (which was Coxsone Dodd's number one selection).