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Short Method for Multiplying by 10, 100, 1000, etc.

Rules. — To multiply by 10, move the decimal point one place to the right.

To multiply by 100, move the decimal point two places to the right.

To multiply by 1000, move the decimal point three places to the right, and so on.

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Multiply each of the first fifteen of the following numbers by 100; multiply each of the last fifteen by 1000 :

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Division of Decimals Rule. - To divide one decimal by another, point off in

. the quotient a number of decimal places equal to the number of decimal places in the dividend minus the number of decimal places in the divisor.

EXAMPLE 1. Divide 67.51 by 4.3.

15.7
4.3)67.51

43
245
215
301
301

It is sometimes a convenience to add one or more ciphers to the dividend to make the number of decimal places appear the same in dividend and divisor.

EXAMPLE 2. Divide 315 by 3.75.

84

3.75)315.00

300 0
15 00
15 00

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ORAL DRILL

Perform the following indicated divisions : 1. 1.2 :.3 11. .64 • .16

21. 8.1 : 9

2. 1.8 : .6

12. .72 :.9

22. 100 = 10

3. 2.4 : 1.2

13. 7.2 : .9

23. 12.1 : .11

4. .36 :.9

14. 7.2 ; 3.6

24. 14.4 : .12

5. .42 :.7

15. .81 : 9

25. 16.9 ; 1.3

6. .48 :.6

16. .81 : .27

26. 19.6 : 1.4

7. 50 : 5

17. 1.08 : .12

27. 2.25 : 1.5

8. 5.6 :.8

18. 1.08 : .9

28. 2.56 : 1.6

9. .56 : 7

19. 12.1 - 1.1

29..289 : .17

10. .64 : 8

20. 13.2 : 1.2

30..324 : .18

Exercise Perform the following indicated divisions and obtain results correct to two decimal places : 1. 345 : 6.2 6. 34.8:.45 11. 3.25: .485 16. 3.48:.311 2. 24.3:7.3 7. 45.7 : 5.2 12. 8.47 : 6.81 17. 5.76: .256 3. 68.2:.84 8. 68.4:6.1 13. 54.5 = 34.5 18. 8.76:.55 4. 71.4-2.4 9. 9.75 : 7.4 14. 68.5:24 19. 643: 3.14 5. 82.7 :- 2.5 10. 8.97 : 4.37 15. 7.95:3.25 20. 75.5:5.7

TABLE OF FRACTIONAL PARTS OF A DOLLAR AND THEIR

EQUIVALENTS IN CENTS

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ORAL DRILL Perform the following indicated multiplications : 1. $.05 x 20 11. $.121 x 24 21. $.624 x 40 2. $.05 x 10 12. $.16] x 6 22. $.624 x 80 3. $.05 x 200

13. $.163 x 18 23. $.75 x 12 4. $.021 x 100 14. $.16% x 30 24. $.75 x 20 5. $.024 x 10 15. $.163 X 60 25. $.75 x 50 6. $.064 x 16 16. $.164 x 100 26. $ 1.75 X 40 7. $.064 x 48 17. $.25 x 6

27. $ 1.75 x 50 8. $.064 x 96 18. $.25 x 60 28. $ 1.50 X 72 9. $.121 x 8 19. $.25 X 48 29. $ 1.20 x 60 10. $.121 x 30 20. $.25 x 144 30. $ 1.871 x 24

Bills and Accounts

Bill. — A detailed statement of goods bought or a statement of services rendered is called a bill.

EXAMPLE 1

Chicago, Ill., Sept. 7, 1919 Mr. T. B. Hatch,

1123 Vine Ave.,

Bought of Schofield and Williams,

Hardware, 1234 Market St.

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Observe that a bill properly made out shows (1) the place and date of sale; (2) the names of the buyer and seller ; (3) the name,

; quantity, and price of each article ; (4) the entire amount for each item; (5) the total amount of the bill.

Exercise
Make out in proper form the following bills :

1. F. C. Bailey bought of Henry Blake & Co., Spokane, Wash., one pair of pruning shears at $.85; two spading forks at $ 1.30; 1 rake at $.65; 1 shovel at $ 1.10; 1 ax at $ 1.50; 2 hoes at $ .75.

2. Mrs. H. T. McManus bought of Callahan, Grimshaw, and Fogarty, 610 Green St., New York, 16 yd. lace insertion at $.16; 7; yd. pink muslin at $.20; 1 lady's collar at $.75; 3 spools of thread at $.12.

3. Charles Munro bought of 0. U. Armstrong, 1231 Pine St., Philadelphia, Pa., one punching bag at $3.50; one platform for same at $7.25; four pair of 4-lb. dumb-bells at $ 1.10 per pair; one instruction book at $.10; four pair of Indian clubs at $.75 per pair,

4. W. J. Dolph bought of Roanoke and Smith, 1492 Columbus Ave., Denver, Colo., 1 lawn mower at $ 12.25; 1 catcher for same at $.90; 1 pair grass clippers at $ 1.10; 1 can oil at $.15; 1 screw-driver at $.30.

5. John C. Burke bought of C. M. Adams, Stationer, 1732 Washington St., Minneapolis, 1 A. & B. Rhetoric at $ 1.30; 1 Mechanics' Chemistry at $1.50; 1 Mathematics Made Easy at $ 1.20; 2 lead pencils at $.05; 3 R. & S. Folders at $.60; 4 pads of

paper

for same at $.10. 6. E. B. Couch bought of Herman, Sherman, and Verman, Haberdashers, 1234 Colorado St., Trenton, N. J., 1 felt hat at $ 6; 2 silk shirts at $ 8.50; 1 necktie at $ 1.75; 2 neckties at $.75; 2 pair silk hose at $ 1.25.

7. L. A. Wisler bought of the Atlas Outfitting Co., 10241028 Maple Ave., Philadelphia, Pa., 1 refrigerator at $ 16.50 ; 1 gray blanket at $5.25; 1 oak dining table at $19; 1 set of curtain stretchers at $ 1.50; 1 oak rocker at $ 11.50.

8. W. W. Keyes bought of Copperfield and Dombey, 111 Kansas Ave., Dallas, Texas, 1 parlor stand at $8.85; 1 parlor table at $ 15.50 ; 1 armchair at $ 19.50; 1 armchair at $ 14.85.

9. Mr. C. Green bought of The Keely-Davidson Supply Co., Denver, Colo., 1 gallon Walkon floor paint at $ 1.89; 3 gallons Champion barn paint at $ 1.15; 2 gallons A. & T. white enamel at $3.45; 25 feet of garden hose at $.12; 2 wash boilers at $ 1.85.

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