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Find the quantity of each article if a grocer invested

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3. $120 in sugar at 4 per pound.

4. $6.00 in rice at 10 per pound.
5. $100 in cloth at 50¢ per yard.
6. $13.00 in gingham at 5¢ per yard.

7. $3.00 in cheese cloth at 2 per yard.

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$100 worth of sugar at 61 per pound,

$250 worth of potatoes at 33 per bushel,

$60 worth of soap at 21 a cake.

Find number of pounds, bushels, and cakes purchased.

13. A farmer sold to a merchant

40¢

10 bu. apples at 40 per bushel,

20 qt. beans at 10 per quart,

16 bu. potatoes at 75 per bushel.

He invested of the proceeds in cloth at 25 per yard and the balance in coffee at 121 per pound.

of each did he purchase?

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How much

14. A grocer bought coffee at 121 a pound, and sold it for $39, thereby gaining $6.50. How many pounds did he buy?

BILLS AND ACCOUNTS

RECEIPTS

John Bentz rents a house in Boston, Mass., from James Smith for one year for $240, rent payable the first day of each month in advance.

1. Every receipt should state (1) the place and date of payment; (2) who pays the money; (3) who receives the money; (4) for what the money is paid; (5) the amount both in figures and in writing.

2. Every receipt in full should state in full to date.

Write the receipt given Mr. Bentz for September's rent.

Received from.

For

1. Providing John Bentz fails to pay the rent for August when due, but pays on September 1 the rent for both August and September, write the proper receipt.

2. Write the receipt for the tuition for the term of your school that any non-resident pupils would have to pay.

Write the receipt in full to date for each of the following bills which I owe:

3. John Thompson for milk, $6.75.

4. Frank Jones for coal, $16.85.

5. Smith & Co. for books, $3.75.

ORDERING GOODS

These forms of orders should be studied carefully, as they come into almost daily use in business life.

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1. Make out an order to each of the various schoolbook companies for the books you are studying.

2. Make out an order to McCreery & Co. of New York, for some goods to be sent to you C.O.D. (cash on delivery).

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1. The place and date of sale. 2. The names of the buyer and the seller. 3. The name, quantity, and price of each article. 4. The entire amount of each separate item. 5. The total amount of the bill. 6. The receipt of the bill.

A bill is a written statement in detail of goods sold or of services rendered.

A bill is receipted when the words "Received payment" are written at the bottom of the bill, either by the seller or by some person authorized by him.

NOTE. When the person authorized signs the name of the seller, he should always write on the next line below the word "by" or "per" and his own name or initials.

When a person purchases anything on time, the purchaser is called a

debtor.

When the seller extends the time of payment to any one, the seller is said to give credit, and therefore is called a creditor.

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The symbol # means pounds when placed after a number;

but number if placed before a number.

Thus 6 means 6 pounds but #6 means Number 6.

Make receipted bills for the following transactions, performing all necessary operations:

1. Carter Bros., Elkins, W. Va., purchase from Bindley Hardware Co., Pittsburg, Pa., the following: 3 dozen locks @$4.80, 67 kegs of nails @ $4.10, 6 dozen lanterns @$6.25, 1300 feet steel tracks @ 16, and 7 lawn mowers @ $4.25.

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