Before the student proceeds to arrange the following exercises, it will often be necessary to place the sums in different columns, in order to exhibit a clear view of what is required. For example, if the values of several parcels of goods are to be added, and each parcel consists of several articles, the particular article should be placed in an inner column, and the sum of of each parcel extended to the outer column, which, added, gives th total. If any person be owing an account and has made partial payments, the payments must be placed in an inner column, and their sum extended under that of the account, in the outer column, and subtracted there. The two following examples will make this quite plain : Aug. 9, Received in part £62 0 0 Sept. 4, Do. 4 cwt. of flax, value 10 10 0 The convenience of such an arrangement is obvious. Sometimes three or four more columns are necessary. The right hand column is called the outer column; the next the inner, or first inner column; the next, the second inner, and so on. MISCELLANEOUS EXERCISES. 1. Borrowed £15 15s., whereof I paid at one time £4 10s., at another, £2 5s. 8d.; at another 5 guineas; and, at another, 1 guinea and a half How much is still due? 2. Lent, at one time, £12 17s. 6d.; and, at another, £31 8s. 6d.; whereof I have received, at different times, the following sums: viz. £7 10s.; £5 9s. 6d.; £8 12s. 8d.; and 4 guineas How much is still due to me? and a half. 3. Sold a grocer 2 pieces of linen, amounting to £7 13s. 74d., and have got from him tea amounting to Li 9s.; sugar to £1 2s. 74d.; soap to 5s. 4d; porter to 9s. 6d.; and a five-pound note to pay the balance. How much ought he to get back? 4. Required the net weight of 4 hogsheads of sugar, weighing as follows: viz. No. 1. Gross, 9 cwt. 1 qr. 25 lb.; tare, 1 cwt. 1 qr. 11 lb.-No. 2 9 cwt. O qr. 27 lb; tare, 1 cwt. 0 qr. 27 lb.-No. 3. 9 cwt. 2 qr. 191b.; tare, 1 cwt. 1 qr.-No. 4. 9 cwt. 1 qr. 26 lb; tare, I cwt. 1 qr. 7 lb. 5. Required the net weight of 6 hhds of tobacco, weighing as follows:-No. I. 18 cwt. 1 qr. 10 lb.; tare, lcwt. 2 qr. 1916. -No. 2. 19 cwt. 2qr. 12 lb; tare, 1 cwt. 3 qr. 5 lb.-No. 3. 18 cwt. 1 qr. 10lb.; tare, 1 cwt. 2 qr. 6 lb.-No. 4. 18 cwt. qr. 14 lb; tare, 1 cwt 2 qr. 21 lb.-No. 5. 12 cwt. 3 qr. 26 lb.; tare, 1 cwt. 1 qr. 6 lb.-No. 6. 12 cwt. 3 qr. 5lb.; tare, 1 cwt. 1.qr. 15 lb. 1 6. From a piece of broad cloth, qt. 33 yards, 2 qr., there was sold to A, 3 yards, 3 qr. 2 n.; to B, 7 yards, 2 qr.; to C, 2 yds. 1 qr. 3 n.; to D, 3 yards, 3 qr. 1 n.; and to E, 6 yards, 1 qr. 2 n. How much should remain ? 7. A merchant has in cash £37 13s. 54d., in goods £1538 19s. 10 d., a house worth £500, and debts due him £683 13s. 5 d. He owes A £210 10s. 11d.; B £173 16s. 7d.; C £83 17s. 3d.; and D £48 12s. 113d. Required his net stock? 8. A bankrupt had in cash, £6 1s. 3d.; in recoverable debts,、 £147 19s. 8d.; in goods, value £48 13s. 9d.; a house valued at 100 guineas, and furniture which sold for £79 16s. 8d. He owed to John Greig, £210 10s.; to James Watt, £45 6s. 8d.; to George Dun, £150 17s. 44d. ; to William Gray, £8 5s. 10d.; to David Swan, £105. 4s. 34d.; to Thomas Reid, £33.11s.54d.; to Walter Lyon, £71. 19s. 7d.; and to Charles Walker, £28. 17s. 21. How much did his creditors lose by him? 9. A merchant, on balancing his books, finds he has cash, £8. 17s. 94d.; bills amounting to £283. 15s. 74d.; wines valued at £859. 13s. 4d.; brandy, £795. 16s. 34d.; indigo, £113. 14s. 54d.; rum, £146. 9s. 84d.; sugar, £377. 10s.; and outstanding debts, £728. ls. 103d. He owes James King, £105. 7s. 6d.; Samuel Bell, £582. 10s. 94d.; John Brown, £55. 11s. 34d; and Walter White, £317. 19s. 74d.; required his net stock? 3 10. Required the prime cost of 6 chests of congou tea, weighing as follows: No. I. 1 cwt. 5 lb.-No. 2. 3 qr. 16 lb.-No. 3. 25 lb.-No. 4. 1 cwt. 6 lb.-No 5. 1 cwt. 8 lb.-and No. 6. 1 cwt. 4 lb. (25 lb. of tare, and 1 lb. of draft being allowed on each chest,) at 6s. per lb. net. qr. 11. A merchant became bankrupt who owed the following sums: To George Palmer, per account, £427. 13s. 9d.; Chas. Ranken, per ditto, £716. 12s. 3d.; John Forbes, per ditto, £814. 17s. 9d.; William Wright, per ditto, £219. 18s. 4d.; and the following bills: To Richard Massy, £300. 17s. 2d.; to John Black, £512.; to David Stephenson, £400.; to Charles Cramer, £1260.; also a bond to Thomas Higgen, for £2000. His effects were the following: accounts due to him by John Vanderpot, £42. 19s. 4d.; by Mandalino Costantini, £15. 12s. 6d.; by Thomas Daintry, £207. 3s. 3d.; by John Airth, £416. 68. 6d.; by David Young, £213. 6s. 2d. Bills due by Charles M'Indoe, £107.; by David Carey, £403. 2s. 6d.; by William Shand, £714. 3s. 2d.; by Robert Gordon, £100., whereof £30. was paid; by Richard Evans, £48. A house, value £520.; another, value £416.; household furniture, £1191. 15s. 5d.; books, £25. 10s. 3d.; and the following goods: cloth, value £176. 9s.; linens, which were sold in 3 lots for £92. 14s. 6d., £72., and £58. 3s. 9d. Six hogsheads of Port wine, at £15. 15s. each; 456 lb. of flax at Is. per lb.; and sundry other articles, to the value of £98. 14s. Required a state of his affairs, distinguishing each kind of debt and property; and the deficiency, allowing £40. for the expenses of settling them? COMPOUND MULTIPLICA TION. CASE I. WHEN THE MULTIPLIER DOes not exceed 12. RULE. PLACE the multiplier under the lowest denomination of the multiplicand, multiply each denomination by the multiplier, and carry as in addition of the same name. 1. What cost 3 boxes of indigo at £25. 18s. 104d. ? 2. What cost 4 cwt. of wax at £11. 15s. 83d. ? |