1. Bought a piece of broad cloth containing 24 yards, at 15s. 3d. p yard; what comes it to? Answ. 181. 6s. 2 What cost a chest of tea; weighing 98. at 5s. 6d.

Answ. 261. 19s.

3. Bought 39 of butter, at 11. 5s. 6d. ib. what comes it to? Answ. 491. 14s. 6d.

4. What cost 1 hundred wt. of sugar at 71d. 4th.? Answ. 34, 10s.

5. Bought a hogshead of wine at 5s. 4d. what did it cost? Answ. 161. 16s.

6. If I hold 120 acres of land at 14s 6d. 4

gallon;

acre; what

is my yearly rent?

Answ. 871.

2. In casting up Coins.

A merchant sends his clerk to the bank to receive cash for a note of 754. which he receives in the following species, viz.

1. s. d.

27 at 1 2 9

23 at 1 9

40 at 0 5

615

1. s. d.

Change 00 00 2

7.5

Received of Abraham Accepter in full for Richard Drawer's bill on him, 1507, viz.

Received

Received of D B, in full for tobacco sold him the 27th of September, 1437. 128. 9d. viz.

Paid John Hammond 9501 for 259 barrels of beef, tis.

Réceived of James Thomas 3271. for my bill of 3007. English, which I have drawn on C B of London at 9

l. s. d.

1.

d.

Gent.

s. d.

A passed a bond for 1447. 10s. the interest came to 197. He then paid off 40 guineas, and gave a fresh bond for what was behind. By the time there was 137. 48. 8d. due on the second for interest, he paid off 24 moydores, 2 guineas and 6s. 8d more, took up the old bond, and signed a new one still for the residue. The principal again ran on till there was 91. 11s. 3d. more dre, and then he determined to take it up. How much had his creditor to Answ. 731. 1s. 9d.

receive.

T

DIVISION of Divers Denominations.

Case I.

O divide a number of divers denominations by a number less than 12.

Rule.

Divide the highest denomination by the divisor: then multiply the remainder (if any) by that number which unity or one of the same denomination contains of the next lower, and to the product add the number of the lower denomination in the given dividend; which sum divide by the given divisor, and the quotent in the number of the Jower denomination; in like manner proceed from denomination to denomination till the lowest be come to.

Rule.

To divide by a composite number greater than 12.

Divide first by one component part, and the quotient by the other, the last quotient is the answer sought.

Application.

Let 1021,, 6d. be given to be divided by 21.

If the divisor falls under neither of the foregoing cases, the quotient may be found by long division, as follows, viz. Divisor 23)42 19 74(1 17 4

23

Remainder 19l.

Multiply by 20 shillings in 17. and add in 198

Multiply by 12 the pence in a shilling, and add 7d.

11

Remain

Multiply by 4 farthings in 1 penny, and add id.

23) 46 (2 farthings,

46

F 3

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