95. A sells 5% stock, whose par value is $13400, at 93, and invests the proceeds in 41% stock at 85g, brokerage % on each transaction; is his income increased or diminished, and what is his surplus?

96. A sold his farm, and gained a certain per cent.: if the farm had cost him 10% less and sold for the same price, he would have gained 163% more; what was his gain per cent.?

97. Four ladies bought a ball of yarn 3 in. in diameter; what part of the diameter must each wind off to share it equally?

98. What is the length of a tape that will wind spirally around a cylinder that is 75 ft. long and 12 ft. in circumference, provided it passes around the cylinder once every 5 ft.? 99. Find the 6th root of 6321363049.

100. Express .0003986 as a common fraction in its lowest

terms.

101. How many cannon-balls 2 inches in diameter can be made from a cubic foot of iron?

102. The sum of the interest, amount, present worth, and true discount of a certain sum of money is $800; what is the amount?

103. Find the side of a square whose area is equal to the area of a triangle 16 feet on a side.

104. What principal at 5% compound interest will amount to $259.085 in 5 years?

105. What is the shortest distance from the lower corner of a room 40 ft. long, 30 ft. wide, and 12 ft. high to the opposite upper corner, keeping on the surface of the room?

106. At how many minutes after 3 o'clock will the hour- and minute-hands of a watch be opposite each other?

107. A pays $2 a month dues to a building association; how much has he paid in at the end of 9 years and 2 months?

108. John can do a piece of work in 4 days of 10 hours

each, and James in 3 days of 9 hours each; how many hours will they require to finish the job, working together?

109. Find the contents of a cone whose slant height is 10 feet and the radius of the base 6 feet.

110. Find the amount of $946.75 for 6 yr. 4 mo. 17 da. at 71%.

111. How much leather will be required to cover a base-ball 3 inches in diameter?

112. I sold through a broker 50 shares of bank stock ($100) at % premium, and invested the proceeds in railroad stock ($50) at % discount; how many shares did I buy, and what was the surplus, brokerage being 1% for buying and selling?

113. A has a circular lot 10 rods in diameter, and B has a square one whose diagonal is 121⁄2 rods; which is the larger, and how much?

114. A piece of work can be done in a day of 111⁄2 hours by 2 men, 5 women, or 12 boys; in what time can it be done by 1 man, 1 woman, and 1 boy?

115. A merchant bought a steer weighing 960 pounds for $50, which lost 40% of its weight in dressing; how much per cent. did he gain if he sold the beef at an average price of 10 cents per pound?

116. I buy muslin at 61 cents a yard, and mark it at a gain of 20% finding it damaged, I sell it at 75% of the marked price; what is my gain or loss per cent.?

117. A gave his note for 4 months, which when discounted at a bank at 1% a month gave $500 procceds; what was the face?

118. A cistern 3 ft. 4 in. long, 2 ft. 9 in. wide, and 7 ft. 6 in. deep has a supply-pipe which pours in 7 gallons of water in 5 minutes, and a waste-pipe which draws out 2 gallons in 6 minutes; how long will it take to fill the cistern if both pipes are open at the same time?

119. On the 1st of Oct., 1893, I borrowed from Mr. Bonn $500, to be paid in 3 months without interest: on July 1, 1894, I paid him $75; on Jan. 1, 1895, I paid him $100; how much was due April 1, 1895?

120. What is the amount of the following bill of lumber at $16 per thousand: 2 pieces 8 X 4 in. 40 ft. long, 3 pieces 8 X 5 in. 20 ft. long, 4 pieces 6 X 4 in. 18 ft. long, 38 pieces 3 × 4 in. 16 ft. long, 80 pieces 2 × 4 in. 18 ft. long, 48 pieces 2 × 8 in. 10 ft. long, 24 pieces 2 X 7 in. 20 ft. long, and 40 pieces 11 X6 in. 16 ft. long?

121. A miller bought a ton of wheat at 60 cts. a bushel, which he manufactured into flour; what was his gain per cent. if each bushel yielded 37 pounds and he received $4.20 a barrel for the flour?

122. My agent sold 5500 lb. of poultry at 8 cts. a pound, and 8040 lb. of butter at 22 cts. a pound, on 31% commission: he remitted me the proceeds in a 60-day draft, which was discounted at a bank 15 days after date at 10%; what Idid I realize from the sales?

123. If oranges are bought at the rate of 6 for 5 cts. and sold at the rate of 5 for 6 cts., what is the gain per cent.?

124. A coabdealer buys a car-load of coal, 33600 lb., at $4.25 a long ton, which he retails at $5.50 a ton; what per cent. does he gain, allowing 3% loss in handling?

125. A vessel is 7 inches in diameter at the base and 101 inches at the top; how many gallons of water will it hold if it is 111⁄2 inches high?

126. Find the square root of 2561068449.

127. Find the cube root of 66814683180552.

129. What must. be paid for 41% stocks to realize 6% on the investment?

130. If is the loss

5

of the price received for an article is loss, what per cent.?

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132. At what per cent. below par must 41% stock be quoted to yield the same per cent. on the investment as a 7% stock at a premium of 30%, brokerage in each case %? 133. What principal at 63% interest will gain $42.80 from May 4, 1895, to Jan. 6, 1896 ?

134. F has a debt of $5000, which he wishes to meet by the sale of stock at 1103; how many shares must he sell, and what surplus will he have, brokerage 1%?

135. What sum must be invested in U. S. 5's at 1121, brokerage 1%, to secure an annual income of $1200?

136. Simplify (2.806 + 23 ×

express the result as a decimal.

.45 .001

+.825) + 8.75, and

137. Find the sum of the infinite series + + +, etc. 138. What must be the face of a note due 45 days hence which, when discounted at 4%, will yield $600?

139. Extract the fourth root of 8 to four places of decimals. 140. Extract the sixth root of 10 to four places of decimals. 141. The dial-face of a clock contains 21.65 sq. in.; what is the length of the minute-hand, if it reaches within inch of the bounding circle of the dial?

of an

142. If 48 men dig a trench 192 feet long, 20 feet wide, and 12 feet deep in 144 days of 10 hours each, how many days of 11 hours each will it take 40 men to dig a trench 80 feet long, 16 feet wide, and 12 feet deep?

143. If a pipe whose diameter is 21 in. can empty a tank in 6 hr. 30 min., how long will it take a pipe whose diameter is 51⁄2 in. to empty it?

SECTION XIV.

SUPPLEMENT.

BUSINESS FORMS.

275. Receipt on Account.

THE following form of receipt is used when money is paid on an unsettled account:

Lancaster, May 8, 1895,

Received of E. Oram Lyte one hundred dollars on account.

$100.

276. Receipt in Full.

Henry F. Bitner.

When an account is paid in full the following form should be used:

Received of John L. Shroy three hundred and ten

in full of all accounts to date.

Philadelphia, July 3, 1895.

dollars,

James H. Long.

A Check is a written order addressed to a bank by a person having money deposited, requesting the payment of a certain sum to a specified person or his order.

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