Ans. $1224.

9. What is the sum of 378 dols. 1 ct. 136 dols. 91 cts. 344 dols. 8 cts. and 365 dols. ? 10. What is the sum of 46 cents, 52 cents, 92 cents and 0 cents ? Ans. $2. 11. What is the sum of 9 dimes, 8 dimes, and 80 cents? Ans. $24.

12. I received of A B and C a sum of money; A paid me 95 dols. 43 cts. B paid me just three times as much as A, and C paid me just as much as A and B both : can you tell me how much money C paid me?

Ans. $381, 72 cents. 13. There is an excellent well built ship just returne from the Indies. The ship only is valued at 12145 dob 86 cents; and one quarter of her cargo is worth 25411 dols. 65 cents. Pray what is the value of the whole ship Ans. $113792, 46 cts.

and cargo ?

By an act of Congress, all the accounts of the United States, the salaries of all officers, the revenues, &c. are to be reckoned in federal money; which mode of reckoning is so simple, easy, and convenient, that it will soon come into conumon practice throughout all the States.

SIMPLE SUBTRACTION.

Subtraction of whole Numbers,

TEACHETH to take a less number from a geenter, of

the same denomination, and thereby shows the difference, or remainder as 4 dollars subtracted from 6 dollars, the re mainder is two dollars.

RULE.

Place the least number under the greatest, so that units may stand under units, tens under tens, &c. and draw a line under them.

2. Begin at the right hand, and take each figure in the -lower line from the figure above it, and set down the remain der.

3. If the lower figure is greater than that above it, add ten to the upper figure; from which number so increased, take the lower and set down the remainder, carrying one to the next lower number, with which proceed as before, and so on till the whole is finished.

PROOF. Add the remainder to the least number, and if the sum be equal to the greatest, the work is right.

EXAMPLES.

Least number,

(1.)

(2.)

Greatest number, 2 4 6 8,6 2 1 5 7

1 3 4 6 1 2 1 48

(3.)

8 7 9 6 4 7 5 1 6 4 3 4 89

18. From ninety thousand, five hundred and forty-six, take forty-two thousand, one hundred and nine.

Ans. 48437.

Ans. 44772.

19. From fifty-four thousand and twenty-six, take nine thousand two hundred and fifty-four. 20. From one million, take nine hundred and ninety-nine thousand. Ans. One thousand. 21. From nine hundred and eighty-seven millions, take nine hundred and eighty-seven thousand.

Ans. 986013000.

22. Subtract one from a million, and shew the remainder. Ans. 999999.

QUESTIONS.

1. How much is six hundred and sixty seven, greater than three hundred and ninety five ?

Ans. 272.

2. What is the difference between twice twenty-seven, and three times forty-five?

Ans. 81.

3. How much is 1200 greater than 365 and 721 added together? Ans. 114.

4. From New London to Philadelphia is 240 miles. Now if a man should travel five days from New-London towards Philadelphia, at the rate of 39 miles each day, how far would he then be from Philadelphia.

Ans. 45 miles

5. What other number with these four, viz. 21, 32, 16, and 12, will make 100? Ans. 19.

6. A wine merchant bought 721 pipes of wine for 90846 dollars, and sold 543 pipes thereof for 89049 dollars; how many pipes has he remaining or unsold, and what do they

stand him in ?

Ans. 178 pipes unsold, and they stand him in $1797.

SUBTRACTION OF FEDERAL MONEY.
RULE.

Place the numbers according to their value; that is, dollars under dollars, dimes under dimes, cents under cents, &e. and subtract as in whole numbers.

$. d. c. m.

From 45, 47 5

Take 43, 4 8 5

EXAMPLES.

Rem. $1, 9 9 0 one dollar, nine dimes, and nine cents, or one dollar and ninety-nine cents.

11. From 125 dollars, take 9 dollars 9 cents.

Ans. 115 dolls. 91 cts.

12. From 127 dollars 1 cent, take 41 dollars 10 cents.

Ans. 85 dolls. 91 cts.

13. From 365 dollars 90 cents, take 168 dols. 99 cents.

Ans. $196, 91 cts.

14. From 249 dollars 45 cents, take 180 dollars.

Ans. $69, 45 cts. · Ans. $99, 55 cts.

15. From 100 dollars, take 45 cts. 16. From ninety dollars and ten cents, take forty dol

lars and nineteen cents.

Ans. $49, 91 cts.

17. From forty-one dollars eight cents, take one dolla

nine cents.

Ans. $39, 99. Ans. $2,93 cts.

18. From 3 dols. take 7 cts. 19. From ninety-nine dollars, take ninety-nine cents.

Ans. $98, 1 ct.

20. From twenty dols. take twenty cents and one mill.

Ans. $19, 79 ets. 9 mills

21. From three dollars, take one hundred and ninety-nine

cents.

Ans. $1, 1 ct. Ans. $19,90 cts.

22. From 20 dols. take 1 dime. 23. From nine dollars and ninety cents, take ninety-nine

Ans. O remains.

limes. 24. Jack's prize money was 219 dollars, and Thomas received just twice as much, lacking 45 cents. money did Thomas receive?

How much Ans. $437, 55 cts.

25. Joe Careless received prize money to the amount of 1000 dollars; after which he lays out 411 dols. 41 cents for a span of fine horses; and 123 dollars 40 cents for a gold watch and a suit of new clothes: besides 359 dols. and 50 cents he lost in gambling. How much will he have left after paying his landlord's bill which amounts to 85 dols and 11 cents ? Ans. $20, 58 cts.

SIMPLE MULTIPLICATION

TEACHETH to increase or repeat the greater of two numbers given, as often as there are units in the less, or multiplying number; hence it performs the work of many editions in the most compendious manner.

The number to be multiplied is called the multiplicand. The number you multiply by is called the multiplier. The number found from the operation, is called the pro