KEY TO CARD No. 15.

Answer in words, Three hundred and twelve pounds, nineteen shillings, eleven pence, and one farthing.

Two from cipher I cannot, but 2 from 4, the number of farthings in a penny, and 2 remain-set down 2 and carry 1, because I borrowed 4 farthings equal to 1 penny.

Pence.

One I carry to cipher makes one-1 from 0, I cannot; borrow 12, the number of pence in a shilling, and say, 1 from 12 and 11 remain--set down 11 and carry 1.

Shillings.

One I borrowed and 11 makes 12-12 from 0, I cannot ; borrow 20, the number of shillings in a pound, and say, 12 from 20 and 8 remain-set down 8 and carry 1.

Pounds.

One I borrowed, to 5, is 6-6 from 0, I cannot; borrow 10 and say, 6 from 10 and 4 remain; set down 4 and carry 1. One I carry to 4 is 5-5 from 0, I cannot; borrow 10 and say, 5 from 10 and 5 remain-set down 5 and carry 1. One I carry to 1 is 2-2 from 10, and 8 remain; set down 8.

The difference in words is, Eight hundred and fifty-four pounds, eight shillings, and eleven pence, half-penny.

LESSON 5.

Dollars. Cents. Seven from 5 I cannot, but 7 from 15 and 84668-25.5 8 remain; set down 8 with a period on the 33768-75.7 left side, and carry 1 to the next.

One I carry to 5 is 6-6 from 5 I cannot, 50899-49.8 but 6 from 15 and 9 remain; set down 9

and carry 1.

KEY TO CARD No. 15.

One to 7 is 8—8 from 2 I cannot, but 8 from 12 and 4 remain; set down 4 and carry 1.

One I carry to 8 is 9-9 from 8 I cannot, but 9 from 18 and 9 remain; set down 9 and carry 1.

One I carry to 6 is 7-7 from 6 I cannot, but 7 from 16 and 9 remain; set down 9 and carry 1.

One I carry to 7 is 8-8 from 6 I cannot, but 8 from 16 and 8 remain; set down 8 and carry 1.

One I carry to 3 is 4-4 from 4 and 0 remains-set down 0-3 from 8 and 5 remain; set down 5.

The difference in words is, Fifty thousand eight hundred and ninety-nine dollars, forty-nine cents and eight tenths of a cent.

LESSON 6.

Dollars. Cents,

From 87654-37.5

Take 33654-75.

The difference is 53999-62.5

Nought from 5 and 5 remain; set down 5-5 from 7 and 2 remain; set down 2.

Seven from 3 I cannot, but 7 from 13 and 6 remain-set down 6 and carry 1.

One I carry to 4 is 5-5 from 4 I cannot, but 5 from 14. and 9 remain-set down 9 and carry 1.

One I carry to 5 is 6-6 from 5 I cannot, but 6 from 15 and 9 remain-set down 9 and carry 1.

One I carry to 6 is 7-7 from 6 I cannot, but 7 from 16 and 9 remain-set down 9 and carry 1.

One I carry to 3 is 4-4 from 7 and 3 remain; set down 3. Three from 8 and 5 remain-set down 5.

The difference in words is, Fifty-three thousand, nine hundred and ninety-nine dollars, sixty-two cents, and five tenths of a cent.

KEY TO CARD No. 15.

LESSON 7.

Memorandum.

Received 8th May, 1815, the several following sums :

First take the several sums received-add them on your slates then add the sums paid out.

Begin with the sums received-set down .5 tenths; make your period.

Now begin with the second column.

Five and 7 are 12, and 5 are 17; set down 7 and carry 1. Third column.

One I carry to 7 is 8, and 5 are 13, and 3 are 16, and 2 are 18-8 and

carry

འ.

Fourth column.

One I carry to 5 makes 6, and 5 are 11-set down 1 and carry 1.

Fifth column.

One I carry to 6 makes 7, and 1 is 8, and five are 13, and 5 are 18-8 and carry 1.

Sixth column.

One I carry to 7 is 8, and 2 are 10, and 6 are 16, and & are 24-set down 4 and carry 2.

KEY TO CARD No. 15.

Seventh column.

Two I carry to 4 are 6, and 3 are 9, and eight are 17, and 1 is 18-8 and carry 1.

Eighth column.

One I carry to 3 is 4, and 8 are 12, and 7 are 19, and 2 are 21-1 and carry 2.

Ninth column.

Two I carry and 1 is 3, and 1 is 4, and 3 are 7, and 2 are 9-set down 9.

Amount of money received, Nine hundred and eighteen thousand, four hundred and eighty-one dollars, eighty-seven cents and five tenths of a cent.

Now add the money paid out.

First column.

Five and 5 are 10-0 and carry 1.

Second column.

One I carry to 2 is 3, and 2 are 5, and 5 are 10-set down O with a period and carry 1.

Third column.

One I carry to 4 is 5, and 4 are 9, and 8 are 17-7 and carry 1.

Fourth column.

One I carry to 2 is 3, and 2 are 5, and 4 are 9; set down 9 and carry nothing.

Fifth column.

Five and 5 are 10-0 and carry 1.

Sixth column.

One I carry to 7 is 8, and 7 are 15, and 5 are 20-set down 0 and carry 2.

Seventh column.

Two I carry to 3 are 5, and 3 are 8, and 7 are 15-set down 5 and carry 1.

Eighth column.

One I carry to 6 is 7, and 6 are 13, and 2 are 15-set down 5 and carry 1.

KEY TO CARD No. 15.

Ninth column.

One I carry and 5 makes 6, and 5 are 11, and 1 is 12set down 2 and carry 1.

Tenth column.

One I carry to 1 is 2, and 1 is 3, and 3 are 6-set down 6. Amount of money paid out, Six hundred and twenty-five thousand five hundred dollars, ninety-seven cents.

Take the sum paid out from the sum received.

Say nothing from 5 and 5 remain-set down five in the tenth's place of cents, with a period.

Seven from 7 and 0 remains.

Nine from 8 I cannot; borrow 10, and add to the 8, will make 18; take 9 from 18, and 9 remain-set down 9, and carry 1 for the 10 borrowed.

One I carry to 0 is 1-1 from 1, and 0 remains--set down 0. Nought from 8, and 8 remain-set down 8.

Take 5 from 4 I cannot; borrow 10 will make ́t 14, take 5 from 14, and 9 remain; set down 9, and carry 1.

One I carry to 5 is 6, take 6 from 8, and 2 remain; set down 2.

Take 2 from 1, I cannot; borrow 10 and add to the 1, makes 11; take 2 from 11, and 9 remain; set down 9, and carry 1 for the 10 borrowed.

One I carry to 6 is 7; take 7 from 9 and 2 remain; set down 2.

Answer in figures, $ 292980-90.5-In words, Two hundred and ninety-two thousand, nine hundred and eighty dollars, ninety cents, and five tenths of a cent.