each of the sums, and the lower less than the upper, subtract the lower from the upper, and set down the difference. If there is a fraction in the lower sum, and none in the upper, subtract it from 4, and set down the difference in this case there must be 1 added to the right hand figure of the cents, in the lower sum, before it is subtracted from the one above it. If there is a fraction in each of the sums, and the lower greater than the upper, subtract the lower from 4, add the difference to the upper, and set down the amount, In this case, as in the last, there must be one added to the right hand figure of the lower cents. Proof; as in Simple Subtraction. - 13. Subtract 456 dollars from 1000 dollars. 14. Subtract 45 cents from 64 cents. 15. Subtract 375 dollars 18 cents from 400 dollars. APPLICATION. 1. Bought goods to the amount of 545 dollars 95 cents, and paid at the time of purchase, 350 dollars. How much remains to be paid? Ans. 195 dols. 95 cts. 2. A merchant bought a quantity of coffee, for which he paid 560 dollars. He afterwards sold it for 610 dol lars 87 cents. action? How much did he gain by the trans- 3. If a storekeeper sells goods for 102 dollars, which cost 125 dollars 75 cents: how much will he lose by the sale? Ans. 23 dollars 75 cents. MULTIPLICATION OF FEDERAL MONEY. : RULE. Set the multiplier under the sum to be multiplied: then, if there is no fraction, proceed as in Simple Multiplication observing to separate the cents from the dollars in the product. If there is a fraction in the sum, multiply it, and find how many cents are contained in its product: then multiply the cents of the sum, and add to their product the cents contained in the product of the fraction, and proceed as before directed. Or, if the multiplier exceed 12, multiply the sum, omitting the fraction: then multiply the fraction, and add the number of cents contained in its product to the product of the rest of the sum. Proof: as in Simple Multiplication. Note. To multiply a fraction of a cent, and find how many cents are contained in its product-multiply the upper number of the fraction, and divide its pro duct by the under one, and the result will be the number of cents. 1. How much will 11 oranges come to, at 12 cents each? Ans. 1 dol. 37 cts. 2. What will 10 loaves of bread come to, at 64 cents a loaf? Ans. 62 cts. 3. What will 8 cords of wood amount to, at 4 dollars 50 cents a cord? Ans. 36 dollars. 4. Sold 213 barrels of flour, for 6 dollars 25 cents per barrel. What is the amount? Ans. 1331 dols. 25 cts. 5. Bought 308 pounds of coffee at 21 cents a pound. What is the amount? Ans. 64 dols. 68 cts. 6. How much will 132 pieces of linen come to, at 17 dollars 37 cents each? Ans. 2293 dols. 50 cts. DIVISION OF FEDERAL MONEY. RULE. Divide as in Simple Division. When a remainder occurs, multiply it by 4, and add the number of fourths that are in the fraction of the sum (if any) to its product divide this product by the divisor, and its quotient will be fourths; which annex to the quotient of the sum. Proof as in Simple Division. 8. Divide 56 dols. 15 cts. by 10 Quotient 5,61 9. 96 dols. by by 19,20 39,00 43,25 732,964 13. 500 dols. 734 cts. by 9 55,63 14. 58 dols. 14 cts. by 38 1,53 15. 417 dols. 96 cts. by 129 3,24 by 125 60,40 18. 8 28 dols. 80 cts. by 360 APPLICATION. 1. To divide 52 dollars 68 cents, equally, among -6 persons, what sum must be given to each? Ans. 8 dols. 78 cents. 2. If 8 pounds of coffee cost 2 dollars 4 cents, what is the price of 1 pound? Ans. 25 cts. 3. Bought 29 yards of fine linen for 65 dollars 25 cents. What was the price per yard? Ans. 2 dols. 25 cts. 4. Paid 58 dollars 75 cents for 235 yards of muslin. What was it per yard? Ans. 25 cts. 5. If 103 bushels of wheat cost 225 dollars 57 cents: how much is it a bushel? Ans. 2 dols. 19 cts. 6. Soid 144 yards of fine linen for 90 dollars. How much is that per yard? Ans. 62-cts. PROMISCUOUS EXAMPLES. 1. If I add the following sums, viz. 556 dollars 18 cents; 825 dollars 12 cents; and 1000 dollars; and subtract from their amount 125 dollars: what sum will result? Ans. 2256 dols. 314 cts. 2. If I subtract 125 dollars 182 cents from 456 dollars 75 cents, and multiply the remainder by. 4, what sum will result? Ans. 1326 dols. 25 cts. 3. A person has 200 dollars. He owes his tailor 65 dollars 874 cents; his shoemaker, 25 dollars 75 cents; and his hatter, 18 dollars. What sum will he have remaining, after paying these debts? Ans. 90 dols. 37 cts. 4. Purchased 10 bushels of potatoes at 564 cents per bushel; 2 bushels of corn at 87 cents and 2 barrels of flour at 8 dollars per barrel. amount of the whole? per bushel; What is the Ans. 23 dols. 37 cts. 5. Calculate the amount of articles in the following bill: J. JONES, Bought of S. Smith, D. cts. 19 yards of lace, at 2 at 14 yards of ribbon, 184 25 at 27 per pair 2 pair of knots, - at 25 per pair Amount $58 16 cts. 13 fans, SIMPLE REDUCTION. Reduction is the changing of a sum or quantity, from one denomination to another, without increasing or lessening its value. Simple reduction is the reducing of sums or quantities which have but a single denomination. |