MISCELLANEOUS PROBLEMS.

33. A owned 1024 acres of land, and sold .65 of it; how much had he remaining?

34. A farmer raised 872 bushels of grain, and sold B .25 of it and C..33 of the remainder; how much had he left?

35. How much iron in 78165 lb. of ore, if .72 of it is pure iron?

36. How many rods of fence will enclose a field whose sides are 42.56, 75.08, 110.27, and 74.26 rods?

37. If 67 hogsheads of water, each containing 63.5 gallons, are drawn from a reservoir containing 10000 gallons, how much will remain?

38. If 12.56 acres of land cost $1070.74, what will 1 acre cost?

39. If 13.5 yards of cloth are bought for $843, what will 23.75 yards cost?

40. B had $508.75: he spent $120.25 for rent, $216.82. for repairs, and earned $126.71; how much did he then have?

41. A labored 1263 days for $2.35 a day: he received from his employer 15 bushels of wheat at 62 cents a bushel, and $75.50 in cash; how much was yet coming to him?

42. A bought 5862 bricks at $10.15 per thousand, and 8675 feet of yellow-pine flooring at $42 a thousand; what was his entire bill?

43. A merchant sold some damaged goods for $312.15, on which he lost .25 of the cost; what was the cost?

44. What will 26 loads of lime cost, each containing 151 bushels, at 22 cents a bushel?

45. How many pounds of coffee can be bought for $16.25, if 5 pounds cost $1.78?

46. A bought 10 car-loads of coal, each containing 50.25 tons, at $4 a ton of it he retained for his own use, and sold the remainder at a gain of of the cost; how much more than the cost of his own coal did he gain?

BILLS AND ACCOUNTS.

107. A Bill is a written statement of goods sold, giving the date, quantity, price, and the amount of the whole.

The Footing of a Bill is the amount of its items.

A bill is Receipted when the person to whom it is due, or his authorized agent, writes the words "Received Payment and signs his name.

108. An Account Current is a full statement of the business transactions between two parties for a certain time.

The amount owed is the Debt.

The party owing the debt is the Debtor.

The amount due a person is a Credit.

The person to whom the credit is due is the Creditor.

The Balance of an Account is the difference between the amounts of the debit and credit sides.

109. In bills and accounts the following abbreviations are in common use:

In making out a Bill, extend the items and take their sum. In making out an Account, find the difference between the debit and credit amounts.

110. The following bills may be copied, extended, and footed:

Make out and receipt the following bills and accounts:

5. Mr. S. M. Boyd, bought of Henry Maynard, 14 yd. of Carpet, @ $.95; 40 yd. of Muslin, @ 12 cents; 16 yd. of Calico, @ 84 cents; 4 pairs of Hose, @ 62 cents; 12 yd. of Gingham, @ 10 cents; and 22 yd. of Canton Flannel, @ 10 cents.

6. Mr. A. H. Howard, bought of Geo. P. Long, 15 lb. of Sugar, @7 cents; 18 lb. of Coffee, @ 30 cents; 2 lb. of Tea, @ 85 cents; 5 bu. of Potatoes, @ 75 cents; 12 cans of Corn, @ 20 cents; 12 lb. of Butter, @ 30 cents; 14 doz. of Eggs, @ 22 cents; and 18 qt. of Syrup, @ 15 cents.

cents.

7. Mr. J. H. Landis, bought of A. W. Groff, 36 bu. of Wheat, @77 cents; 50 bu. of Corn, @ 52 cents; 40 bu. of Oats, @ 42 cents; 25 cwt. of Flour, @ $3; 150 bu. of Bran, @20 cents; 40 bu. of Cracked Corn, @ 48 cents; 10 bu. of Rye, @62 cents; 72 qt. of Corn Meal, @ 4 8. H. S. Frew, purchased of Frank Lindsay, Cincinnati, Ohio, Sept. 3, 1894, 55 bu. of White Wheat, @ 54 cents; 175 bu. of Red Wheat, @ 58 cents; 205 bu. of Rye, @ 49 cents; 180 bu. of Barley, @ 42 cents; 318 bu. of Oats, @ 35 cents; and 512 bu. of Corn, @ 50 cents. On the same date Lindsay bought of Frew, 60 yd. of Calico, @ 12 cents; 500 yd. of Linen Crash, @ 6 cents; 40 pairs of Kid Gloves, @ $1.40; and 50 doz. spools of Cotton, @ 60 cents. Frew paid the balance with his note; receipt accordingly.

9. Jan. 1, 1895, Messrs. Lansinger & Co., bought of Elmer H. Frantz, Philadelphia, 42,000 ft. of White Oak, @ $60 per M.; Jan. 16, 5620 ft. of Walnut, @ $75 per M.; Jan. 17, they paid cash on account, $550; Jan. 29, they bought 8650 ft. of White Pine, @ $40 per M.; Jan. 31, they paid cash on account, $250; Feb. 4, they bought 8050 ft. of White Oak, @ $80 per` M.; Feb. 12, 68,260 Shingles, @ $12 per M.; Feb. 15, they sold Frantz, 650 bu. of Wheat, @ 55 cents; Feb. 20, they bought 10800 ft. of Maple, @ $95 per M.: account rendered March 1, 1895.