draper's 744 13s. 6d. the coach-maker's 214l 16s. 6d. the wine merchant's 687. 12s, the confectioner's 161. 2s. his rent 50%. his servant's wages came to 461. 5s. and he would carry with him 507. to defray his expences: For what sum must he draw on his banker to answer all these? Answ. 9481. 17s. 3d.

5. Received of Peter Paywell in payment of his bill of 107. 1 Portugal piece of 37. 17s, 8d. 2 moidores, 2 gui➡ neas and an half, a crown and 1 half crown: I desire to know whether I must receive or return change, and how much? Answ. I must return 1s. 2d.

6. Bought 6 bags of hops, 2qrs. 10 No. 2, 2C. 1gr. 16 No. 4, 2C. 2grs. No. 5, 2C. 1qr. 16 14C. 2grs. 22th.

weighing, viz, No. 1, 2 C. and No. 3, 2C. Ogrs. 24†. 1gr. 12. and No 6, 20. How many Cwt. have I bought? Answ.

7. In a gentleman's service of plate there are 14 dishes weighing 10 10oz 13dwt. 36 plates weighing 85 100%. 11dwt. 6 salts weighing 2. 8oz. knives and forks 6 11oz. 2dwt. 4 salvers 9. 5oz. 4dwt. cups, tankards, &c. 22. Ooz. 18dwt. a silver tea kettle and lamp 10 608. What quantity of plate had the butler under his Answ. 102. 11oz. 4dwt.

9 dwt. care?

8. A merchant's clerk receives of sundry persons for his master, viz. of A 137. and half a crown, of B 2l. 13s. of C 2 pistoles and half a guinea, of D 11. 9s, 81d. of E 111. and 64d. of F a moydore and 13 English shillings, of Ga bank-note of 201. of H 15/ and 3 crown pieces over. I desire to know what sum he had in charge?

Answ. 681. 13s. 43d.

9. A merchant bought 600 salt ox hides, weighing 561 C. and 2. of which he sells 250, weighing 239C. 3grs. 25fb. I demand how many hides he hath left, and what they weigh? Answ. 350 hides, weighing 321C. Oqrs. 51b.

10. A shop-keeper bought a piece of cloth containing 42 yards for 221. 10s. of which he sells 27 yards for 157. 15s. I demand how many yards he hath left, and what they stand in? Answ. 15 yards, which stand in 67. 15s.

11. A merchant who had 209 casks of butter, weighing 400C. 24rs. 14b. shipped off 173 casks thereof, weighing 413C. 2qrs. 276. I demand how many casks he had left and their weight? Answ. 36 casks, containing

186C. 3grs. 15.

12. What five numbers of pounds, shillings and pence, all different, will make just 100%.

13. Paid A B, in full for E F's bill on me for 751. viz. I gave him Richard Drawer's note for 71, 12s. 6d. Peter Johnson's ditto for 51. an assignment on Robert Dealer for 177. 13s. 94d. In bank notes 401. the rest I make up in cash. I want to know what sum will make up the defici ency? Answ. 41. 13s. 8d.

14. A trader failing, was indebted to A 717, 12s. 6d. to B 341. 9s. 9d. to Ĉ 16. 18s. 8d. to D 44. to E 661. 78. 6d. to F 11. 2s. 3d. to G 19, 198. to H 201. At the time of this disaster he had by him in cash 37. 13s. 6d. in commodities 237. 10s in household furniture 137. 8s. 6d. in plate 77. 18s. 5d in a tenement 561. 15s. in recoverable book debts 877. 13s. 10d. Supposing these things faithfully surrendered to his creditors, what will they lose by him? Answ. 917. 10s. 5d.

15. Bought 5 hogsheads of sugar, weight as follows:

I demand the nett weight of the sugar when the tare is

taken away?

Answ. 31C. 3grs. 19.

MULTI

MULTIPLICATION of Divers Denominations.

Case I.

When the multiplier is less than 12, multiply first the lowest denomination thereby, and manage the product directly in the same manner as the sum in Addition of divers Denominations, and so proceed from one denomina, tion to another till they all be multiplied.

Remark.

The learner will with a little practice, be able to pèrform all the work of this multiplication by the memory. But as the shillings may frequently be more than 12, in that case, multiply the units by the multiplier, adding to the product the shillings reserved in the product of the pence, and for every ten reserve 1 to be carried, and set down the remainder (or overplus) above the tens, for the units of the shillings in the product: Then multiply the tens, adding thereto the tens reserved from the product of the units, and divide the sum by 2, the quotient is the pounds to be carried, and if I remains put it down in the second place of the shillings in the product.

-

Application.

$. d. 5 13 6

.

Suppose as before the sum to be multiplied is 54 13s. 6'd' where 2 is reserved from the product of the pence I multiply the shillings thus, 4 times 3 is 12, and 2 I carry is 14, put down 4 and carry 1; 1; then I say 4 times I is 4 and 1 I carry is 5, the half of 5 is 2, or 2 in 5 goes twice and I remains, so I put the remaining in the second (or tens) place of the shillings, whereby the shillings in the product become 14, and reserve the quotient 2 to be carried to the pounds.

Examples to Case 1.

22 14 2

2) 5

2

1.

When the multiplier is greater than 12, but the product or composit of two numbers both less than 12.

Rule.

Multiply first by one component part of the given multiplier, and the product so found multiply by the other; this last product will be the answer.

Application.

1

Let 47. 17s. 10d, be given to be multiplied by 21

When the multiplier is not composite of two numbers less than 12, but exceeds some such composite number by a number not greater than 12.

Rule.

For the composite number next lest than the given multiplier, find the product ( last rule) then multiply the given multiplicand by the overplus, (or number by which the assumed composite number is less than the given multiplier) and add the product together; the sum is the product required.

Application.

Let 17. 17s. 44d. be multiplied by 23..