Ex. 9. If the successive distances of the principal primary planets are as follows: viz. Mercury, 36 millions 814,721 miles from the Sun; Venus, 31 millions 977,031 miles from Mercury; the Earth 26 millions 208,248 miles from Venus; Mars, 49 millions 907,630 miles from the Earth; Jupiter, 349 millions 591,478 miles from Mars; Saturn, 412 millions 589,924 miles from Jupiter; and Georgian or Herschel 912 millions 910,968 miles from Saturn-What is the distance of each of these celestial bodies from the centre of the system?

Ex. 10. The first of five fields contains 6 acres 1 rood 27 poles ; the second 17 acres 3 roods 31 poles; the third 17 acres; the fourth 12 acres 1 rood 30 poles; and the fifth 23 acres 3 roods 23 poles-What are their whole contents?

Ex. 11. The estimated value of a tradesman's Stock in trade is £ 626 13 7; he has in Cash £ 34 18 2; the amount of the Debts owing to him is £1133 19 9; and his Household Furniture, Fixtures, &c. are considered to be worth £ 223 10What is the whole amount of his estate?

Ex. 12. I have bought a certain quantity of Mahogany for £ 150, and in disposing of it I wish to gain £ 25-What must I sell it for?

Ex. 13. If the prime cost of certain goods which I have purchased for my correspondent at Manchester, be £ 83 11 3, and the amount of my charges be £ 3 15 4; In what amount will he be indebted to me?

Ex. 14. If the cost of 4 bales of Osnaburghs, shipped by me for my correspondent at Jamaica, be £ 125 4 4, and the shipping Charges be £ 13 8 2, the Commission on the Goods and Charges be £39 4, the amount of the Insurance be £ 14 0 5, and the Commission on the Insurance be 16 s. 2 d.-What will be the whole amount of the Invoice? And if I have to charge his account with £ 1 10 6 for Postages, &c.-How much will he be indebted to me for the whole?

7. days 183 14. Invoice £ 156 18 5 Whole amount £ 158 8 11

COMPOUND SUBTRACTION.

Rule. Begin with the lowest part of the quantity to be subtracted, and take each part from the similar part of the other quantity; but when the latter is not large enough to allow of the subtraction, take (or borrow) an integer of the next higher denomination, reduce it into the same denomination, add it to the less quantity, and subtract the other from the amount; then carry 1 to the next higher denomination of the quantity to be subtracted. The proof is made by adding the remainder to the quantity subtracted.

EXAMPLE.

To subtract £ 416 13 4 from £ 715 2 72.

Instead of making the subtraction in this manner, the quantity to be subtracted may be taken from the integer borrowed, and then the given part of the greater quantity is to be added to the remainder: thus, instead of subtracting 13 from 22, we may take 13 from the 20 borrowed, and to the remainder 7 we must then add the 2.

Sometimes, in this manner, it is better to take the amount of all the lower denominations from a borrowed integer of the highest, as thus,

To subtract £ 17 19 8 from £23 15 7.

In which, taking 19 s. 8 d. from £ 1 or 20 s. we add the remainder 4 d. to the 15 s. 7 d. and carry the 1 £ to the 17 £. So in the first Example, subtracting 13 s. 4 d. from £ 1, we may add the remainder 6 s. 8 d. to 2 s. 7 d.

8. £ 42 11 10

from £ 61 17 88.

9. 64 lb. 7 oz. 11 dwts. from 82 lb. 11 oz. 13 dwts.
10. 23 lb. 11 oz. 17 dwts. from 27 lb. 4 oz. 9 dwts.
11. 10 oz. 17 dwts. 3 grs. from 17 oz. 15 dwts. 11 grs.
12. 27 cwt. 1 qr. 14 lb. from 35 cwt. 2 qrs. 22 lb.
13. 14 cwt. 0 qr. 24 lb. from 18 cwt. 1
qr. 26 lb.
14. 17 cwt. 3 qrs. 21 lb. from 19 cwt. 2 qrs. 17 lb.
15. 3 tons 11 cwt. 3 qrs. from 5 tons 0 cwt. 1 qr.
16. 17 miles 1 fur. 17 po. from 25 miles 7 fur. 11 po.
17. 16 leagues 2 m. 7 fur. from 25 leagues 1 m. 3 fur.
18. 11 yards 1 qr. 3 n. from 14 yards 2 qrs. 2 n.
19. 4 sacks 1 bush. 2 pecks from 7 sacks 2 bush. 1 peck.
20. 5 sacks 0 bush. 1 peck from 1 chaldron.

21. 21 days 17 h. 25 m. from 34 days 1 h. 35 m.
22. 4 days 11 h. 28 m. 37 s. from 1 week.

23. £ 4 11 4 from £1 10 6, added to £1 18 4,
£ 3 17 5, and £ 4 6 71.

24. £ 17 16 5% from £ 2 3 6, £ 11 1 3, £ 10 14 6, and £ 3 11 5.

When the amount of several quantities is to be subtracted from another given quantity, the subtraction may be made in the manner of the following Example.

EXAMPLE.

To subtract the amount of £ 17 3 11, £ 28 13 5, £ 42 16 4, £ 22 11 10, and £ 62 15 7, from £ 193 7 2.

In working this without putting down the amount of the given sums of money to be subtracted, we add up the pence, and as they amount to 3 s. 1 d. we borrow 3 s. in addition to the given 2 d., and subtracting the 3 s. 1 d. we say 1 d. remains; the 3 borrowed is then added to the given shillings to be deducted, which then amount to 71; we therefore borrow £ 4 or 80 s. and subtract 71 from 87; the 4 is then carried to the units of pounds, which make 25, and we say, 25 from 33 (borrowing 30) there remains 8 and carry 3; and lastly adding up the tens, we say, 18 from 19 there remains 1.

Ex. 1. £ 172 7 7 Ex, 2. £ 24 11 7 Ex. 3. cwt. 122 2 0

APPLICATION OF SUBTRACTION.

Ex. I. If the amount of the debts owing by me is £ 177 2 11, and the amount of the debts owing to me is £ 300, what is the balance of these debts in my favour?

Ex. 2. If the amount of the debts owing to me is £ 1801 17 6, and of the Cash and other property in my possession is £917 8 4, and at the same time the debts owing by me is £ 1600 14 4, what is the net amount of my present estate?

Ex. 3. If the net of my capital originally employed in trade is £ 800, and I find the net of my present worth to be £ 617 3 7, what has been the loss attending my trade?

Ex. 4. If £ 6 10 has been paid for goods which sell for £ 7 3 10, what is the amount of the gain?

Ex. 5. If goods which cost £ 172 14 1 were sold for £ 158 15 6, what was the amount of the loss?

Ex. 6. What was the cost of a hhd. of Sugar, when the selling price was £62 10, and the gain £ 7 15 3?

Ex. 7. What was the selling price of 10 bags of Pimento, which cost £ 48 15, and upon which a loss of £ 3 17 11 was sustained?

Ex. 8. What is the balance or difference between the Dr. and Cr. sides of this account?