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SUBTRACTION OF FEDERAL MONEY.

Ex. 1. What is the difference between $845.634, and $86.087!

Suggestion.-Write the less number under the greater, dollars under dollars, &c., then subtract, and point off the answer as in addition of Federal Money.

Operation.
$845.634
86.087

Ans. $759.547.

118. Hence, we derive the following general

RULE FOR SUBTRACTING FEDERAL MONEY.

Write the less number under the greater, with dollars under dollars, cents under cents, and mills under mills; then subtract, and point off the answer as in addition of Federal Money.

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10. From $86256.63 take $4275.875 ?

11. From $100250, take $32578.867?

12. From 1 dollar, subtract 11 cents.

13. From 3 dolls. 6 cts. 7 mills, take 75 cents.

14. From 110 dolls. 8 mills, take 60 dolls. and 8 cents. 15. From 607 dolls. 7 cents, take 250 dolls. and 3 cts. 16. A lad bought a cap for $2.875, and paid a fivedollar-bill; how much change ought he to receive back?

17. Henry has $7.68, and William has $9.625: how much more has the latter than the former ?

18. From $865275.60, take $340076.875.

QUEST.-106. How do you subtract Federal Money? How point off the

answer?

MULTIPLICATION OF FEDERAL MONEY.
Ex. 1. What will 3 caps cost, at $1.625 apiece?
Suggestion. Since 1 cap costs $1.625,

3 caps will cost 3 times as much. We
therefore multiply the price of 1 cap by 3,

Operation.

$1.625

3

the number of caps, and point off three Ans. $4.875 places for cents and mills. Hence,

119. When the multiplier is a whole number, we have the following

RULE FOR MULTIPLYING FEDERAL MONEY. Multiply as in simple numbers, and from the right of the product, point off as many figures for cents and mills, as there are places of cents and mills in the multiplicand.

OBS. 1. In Multiplication of Federal Money, as well as in simple numbers, the multiplier must always be considered an abstract number.

2. In business operations, when the mills are or over, it is customary to call them a cent; when under 5, they are disregarded.

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10. What cost 8 melons, at 17 cents apiece? 11. What cost 12 lambs, at 87 cents apiece? 12. What cost 8 hats, at $3.875 apiece?

13. At $8.75 a yard, what will 9 yards of silk come to? 14. At $1.125 apiece, what will 11 turkeys cost?

QUEST.-119. How do you multiply Federal Money? How point off the product? Obs. What must the multiplier always be considered ? When the mills are 5, or over, what is it customary to call them? When less than 5, what may be done with them?

15. At $2.63 apiece, what will 15 chairs come to? 16. What costs 25 Arithmetics, at 37 cents apiece? 17. What cost 38 Readers, at 62 cents apiece? 18. What cost 46 over-coats, at $25.68 apiece? 19. What cost 69 oxen, at $48.50 a head?

20. At $23 per acre, what cost 65 acres of land? 21. At $75.68 apiece, what will 56 horses come to? 22. At 7 cents a mile, what will it cost to ride 100 miles?

23. A farmer sold 84 bushels of apples, at 874 cents per bushel: what did they come to ?

24. If I pay $5.37 per week for board, how much will it cost to board 52 weeks?

DIVISION OF FEDERAL MONEY.

Ex. 1. If you paid $18.876 for 3 barrels of flour, how much was that a barrel?

Suggestion.-Since 3 barrels cost $18.876, 1 barrel will cost 1 third as much. We therefore divide as in simple division, and point off three places for cents and mills, because there are three in the dividend.

Operation.
3) $18.876
Ans. $6.292.

Hence,

120. When the divisor is a whole number, we have the following

RULE FOR DIVIDING FEDERAL MONEY.

Divide as in simple numbers, and from the right of the quotient, point off as many figures for cents and wills, as there are places of cents and mills in the dividend.

OBS. When the dividend contains no cents and mills, if there is a remainder annex three ciphers to it, then divide as before, and point off three figures in the quotient.

QUEST.-120. How do you divide Federal Money? How point off the quotient? Obs. When the dividend contains no cents and mills, how proceed?

Note. For a more complete development of multiplication and division of Federal Money, the learner is referred to the author's Practical and Higher Arithmetics.

When the multiplier or divisor contain decimals, or cents and mills, to understand the operation fully, requires a thorough knowledge of Decimal Fractions, a subject which the limits of this work will not allow us to introduce.

(3.)

(2.) 6) $856.272. 8) $9567.648.

(4.) 9) $7254.108.

6. Divide $3674.65 by 38. 8. Divide $634.075 by 56. 10. Divide $5340.73 by 78. 12. Divide $4389.75 by 89.

5. Divide $868.36 by 27. 7. Divide $486745 by 49. 9. Divide $6634.25 by 60. 11. Divide $7643.85 by 83. 13. Divide $836847 by 94. 14. Divide $94321.62 by 97. 15. A man paid $2563.84 for 63 sofas: what was that apiece?

16. A miller sold 86 barrels of flour for $526.50: how much was that per barrel?

17. If a man pays $475.56 for 65 barrels of pork, what is that per barrel ?

18. A man paid $1875.68 for 93 stoves: how much was that apiece?

19. If $2682.56 are equally divided among 100 men, how much will each receive ?

20. A cabinet-maker sold 116 tables for $968.75: how much did he get apiece?

21. A farmer sold 168 sheep for $465: how much did he receive apiece for them?

22. A miller bought 216 bushels of wheat for $375.50: how much did he pay per bushel?

23. If $2368.875 were equally divided among 348 per sons, how much would each person receive?

SECTION IX.

REDUCTION.

ART. 121. REDUCTION is the process of changing ·Compound Numbers from one denomination into another, without altering their value.

Operation.
£2

20s. in £1.

REDUCING HIGHER DENOMINATIONS TO LOWER. 122. Ex. 1. Reduce £2, to farthings. Suggestion. First reduce the given pounds (2) to shillings, by multiplying them by 20, because 20s. make £1. Next reduce the shillings (40) to pence, by multiplying them by 12, because 12d. make 1s. Reduce the pence (480)

40 shillings. 12d. in ls.

480 pence.

4 far. in 1d.

to farthings, by multiplying them Ans. 1920 farthings.

by 4, because 4 far. make 1d.

Operation.
£ s. d. far.

1 2 4 3
20s. in £1.

22 shillings. 12d. in 1s.

2. Reduce £1, 2s. 4d. and 3 far. to farthings. Suggestion. In this example there are shillings, pence, and farthings. Hence, when the pounds are reduced to shillings, the given shillings (2) must be added mentally to the product. When the shillings are reduced to pence, the given pence (4) must be added; and when the pence are reduced to farthings, the given farthings (3) must be added.

268 pence.
4 far. in 1d

Ans. 1075 farthings

QUEST.-121. What is reduction? 122. Ex. 1. How reduce pounds to shil lings? Why multiply by 20? How are shillings reduced to pence? Why How pence to farthings? Why?

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