To change dollars and cents, or dollars, cents, and mills to mills, remove the decimal point and sign, $.

OPERATION.

100) 34/27

$34.27, Ans.

by 10, 100, etc., cut off as

many dollars?

Ans. 6325 mills.

ANALYSIS. Since 100 cents equal 1 dollar, 3427 cents equal as many dollars as 100 is contained times in 3427, which is 34.27 times. To divide many figures from the right of the

dividend as there are ciphers in the divisor, (72). Hence

To change cents to dollars, divide by 100; that is, point off Two figures from the right. And

To change mills to dollars, point off THREE figures.
To change mills to cents, point off ONE figure.

EXAMPLES FOR PRACTICE.

2. Change 972 cents to dollars. 3. Change 1609 cents to dollars. 4. Change 3476 mills to dollars.

Ans. $9.72.

Ans. $16.09.

Ans. $3.476.

7. In 203062 mills how many dollars? Ans. $203.062.

8. Reduce 672 mills to cents.

9. Reduce 3104 mills to dollars.

Ans. $.672.

10. Reduce 17826 cents to dollars.

ADDITION.

123. 1. What is the sum of $12.50, 88.125, $4.076, $15.375 and $22?

RULE. I. Write dollars under dollars,cents under cents, etc. II. Add as in simple numbers, and place the point in the amount as in addition of decimals.

6. What is the sum of 30 dollars 9 cents; 200 dollars 63 cents; 27 dollars 36 cents 4 mills, and 10 dollars 16 cents? Ans. $268.244.

7. Add 390 dollars 37 cents 5 mills, 187 dollars 50 cents, 90 dollars 5 cents 5 mills, and 400 dollars 40 cents. Ans. $1068.33.

8. A lady paid $45.40 for some furs, $12.375 for a dress, $5 for a bonnet and $1.125 for a pair of gloves; what did she pay for all?

9. A farmer sold a cow for $20, a horse for $96.50, a yoke of oxen for $66.875, and a ton of hay for $9.40; what did he receive for all? Ans. $192.775.

10.. Bought a hat for $4.50, a pair of boots for $5.621, an umbrella for $2.124, and a pair of gloves for $.871; what was the cost of the whole? Ans. $13.125.

11. A grocer bought a barrel of sugar for $17.84, a box of tea for $36.12, a cheese for $4, and a tub of butter for $7.09; what was the cost of all?

12. A merchant bought a quantity of goods for $458.25, paid for duties $45; for freights $98.624, and for insurance $16.40; what was the whole cost?

Ans. $618.275.

13. Bought some sugar for $1.75, some tea for $.90, some butter for $2.12, some eggs for $.374, and some spice for $.25; what was the cost of the whole? Ans. $5.40.

14. Paid for building a house $1045.75, for painting the same $275.60, for furniture $648.87, and for carpets $105.10; what was the cost of the house and furnishing? Ans. $2075.325.

15. A farmer receives 120 dollars 45 cents for wheat, 36 dollars 62 cents for corn, 14 dollars 9 cents for potatoes, and 63 dollars for oats; how much does he receive for the whole ?

16. A lady who went shopping, bought a dress for 7 dollars 27 cents, trimmings for 87 cents, some tape for 6 cents, some thread for 12 cents, and some needles for 9 cents; what did she pay for all? Ans. $8.42.

SUBTRACTION.

124. 1. From 246 dollars 82 cents 5 mills, take 175

dollars 27 cents.

OPERATION.

$246.825

175.27

$71.555, Ans.

ANALYSIS. Writing the less number under the greater, dollars under dollars, cents under cents, etc., we subtract and point off in the result as in subtraction of decimals.

RULE. I. Write the subtrahend under the minuend, dollars under dollars, cents under cents, etc.

II. Subtract as in simple numbers, and place the point in the remainder as in subtraction of decimals.

9. From 3 dollars 10 cents, take 75 cents. Ans. $2.35. 10. From 10 dollars, take 5 dollars 10 cts. Ans. $4.90. 11. From 100 dollars, take 50 dollars 50 cents. 12. From 1001 dollars 9 cents, take 300 dollars.

13. From 2 dollars take 75 cents.

14. From 96 cents take 12 cents.

15. From 1 dollar take 25 cents.

Ans. $1.25.

Ans. $.835.

Ans. $.75.

16. From 50 cents take 37 cents 5 mills. Ans. $.125. 17. From 5 dollars take 50 cents 8 mills. Ans. $4.492. 18. From 4 dollars take 1 dollar 40 cents 5 mills. 19. Sold a horse for $200, which was $45.50 more than he cost me; what did he cost me? Ans. $154.50.

20. A man bought a farm for $4640, and sold it for $5027.50; what did he gain? Ans. $387.50.

mained unpaid?

21. Borrowed $25 and returned $15.60; how much reAns. $9.40. 22. A merchant having $10475, paid $2426 for a store, and $5327.875 for goods; how much money had he left? Ans. $2721.125.

23. Bought a sack of flour for $3.12; how much change must I receive for a 5 dollar bill? Ans. $1.875. 24. Bought groceries to the amount of $1.875; how much change must I receive for a 2 dollar bill?

Ans. 12 cents. 25. Paid $375 for a pair of horses, and sold one of them for $215.50; what did the other one cost me?

Ans. $159.50.

26. I started on a journey with $50 and paid $10.621 railroad fare, $7.38 stage fare, $5.96 for board and lodging, and $.75 for porterage; how much money had I left? Ans. $25.285.

27. A farmer sold some wool for $27.16, and a ton of hay for $14.80. He received in payment a barrel of flour worth $6.875, and the remainder in money; how much money did he receive? Ans. $35.085.

28. A woman sold a grocer some butter for $1.48, and some eggs for $.94. She received a gallon of molasses worth 40 cents, a pound of tea worth 75 cents, and a pound of starch worth 12 cents; how much is still her due ? Ans. $1.145.

29. A tailor bought a piece of broadcloth for $87.50, and a piece of cassimere for $62.75. He sold both pieces for $170.87; what did he gain on both?

Ans. $20.625.