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EXERCISES. 20. 17 yards of Cloth, at 8s. 7d. per yard. Answer, £7.5s. 11d. 21. 34 gallons of Oil, at 22s. 9d. per gallon. Ans. £38. 13s. 6d. 22. 43 acres of Land, at £3. 14s. 5d. per acre.

Ans. €159. 19s. 11d. 23. 67 lb. of Silver, at £3. 8s. 3 d. per lb. Ans. £228. 15s. 6 d. 24. 83 boxes of Indigo, at £1. 19s. 10 d. per box.

Answer, £165. 7s. 101d. 25. 98 Cwt. of Soap, at £2. 3s. 9 d. per Cwt. Ans. £214. 13s. 7 įd. 26. 127 lb. of Tea, at 8s. 7d. per lb.

Answer, £54. 10s. id. 27. 142 yards of Dowlas, at 3s. 11d. per yard. Ans. £27. 16s. 2d. When the Multiplier has a fraction, as ļ, , , &c. Example. 693 lb. of Butter, at 1s. 31d. per lb.

d. 1 31 11

Multiply as before for the whole 13 114 value of 11 lb. numbers, and take parts of the top 6

line for the fraction, and add the 4 3 101 value of 66 lb. values together, 11 times 6 are 66 ; 3 9 do. 3 lb. and the top line by 3; also one-half

71 do. { lb. and one-quarter of the top line; all 3 do.

these values added, give the whole

value of 693 lb. 8 71 do. 691 lb.

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{ lb.

4

8.

The same Example proved.

d. 1 31 10

10 times 7=70. But the re

quired value is 69%, being 4 less 12 84 value of 10 lb. than 70. Consequently the value ?

of 1 lb. (3 d.) is subtracted from 4 8 114 value of 70 lb. the value of 70 lb., and the re31

mainder is the value of 694 lb., do.

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as required. 4 8 7** do. 694 lb.

* The difference of one farthing in the Answers, arises from the omission of

28. 74 yards of Drugget, at 3s. 8d. per yard. Answer, £1. 6s. 7d. 29. 241 lb. of moist Sugar, at 10 d. per lb. Answer, £1. ls. 5d. 30. 431 yards of rich Silk, at 14s. 7d. yer yd. Ans. £31. 10s. 8 d. 31. 59 Cwt. of Lead, at 13s. 9 d. per Cwt. Ans. £41. 4s. O d. 32. 71. galls. of Brandy, at 42s. 8d. per gall. Ans. £152. 10s. 8d. 33. 821 ells of Muslin, at 7s. 3 d. per ell. Answer, £30. 1s. 5 d. 34. 951 firkins of Beer, at 10s. 8d.

per

firkin. Ans. £51. Is. 4d. 35. 113] Cwt. of Raisins, at £2. 17s. 9 d. per Cwt.

Answer, £327. 19s. 4}d. 36. 1364 tons of Iron, at £8. 12s. 5įd per ton.

Answer, £1174. 14s. 7 d. 37. 143 lb. of Chocolate, at 4s. 10d. per lb. Ans. £34. 14s. 9 d.

[blocks in formation]

oz.

Example. Cwt. qr. lbs. 25 1 13 11 12 times 11 are 132. 132 - 16, (because

12 16 oz.=1 lb.) 16 in 132 are 8, and 4 over. 304 1

132 oz.=8 lb. 4 oz. 24

Put 4 under 12, and

carry 8 to the pounds. 12 times 13 and 8 are 164.

164-28, because 28 lbs.=1 quarter. 28 in 164 are 5, and 24 uver; 164 lb.

- 5 qrs. 24 lb. Put 24 under the pounds, and carry 5 to the quarters. 12 times 1 and 5 are 17. 17; 4, because 4

qrs. 1 Cwt. 4 in 17 are 4, and l over. 17 grs. = 4 Cwt. 1 qr. Put 1 under the qrs., and carry 4 to the Cwt. The Cwt. are performed like Simple Multiplication.

The product is 304 Cwt. 1 qr. 24 lb. 4 oz.

EXERCISES.

38. Multiply 5 lb. 3 oz. 16 dwts. 10 grs. of Silver by 7.

Answer, 37 lb. 2 oz. 14 dwts. 22 grs. 39. Multiply 117 yds. 2 qrs. 3 nails of Cloth by 5.

Answer, 588 yds. 1 qr. 3 nls. 40. Multiply 58 acr. 1 rd. 25 pls. of Land by 12.

Answer, 700 acr. 3 rd. 20 pls. 41. Multiply 5 weys, 1 qr. 7 bus. 2 pks. of Oats by 9.

Answer, 48 weys, 2 qr. 3 bus. 2 pks. 42. Multiply 19 tuns, 0 hhd. 19 galls. 2 qts. of Beer by 18.

Answer, 43. Multiply 15 weeks, 5 days, 22 hrs. 48 min. by 23.

Answer, 44. Multiply 5 Cwt. 2 qrs. 15 lbs. 14 oz. of Lead by 37.

Answer,

BILLS OF PARCELS.

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[45] A HOSIER’S BILL.

London, August 4, 1843. MR. JAMES SANDERS,

Bought of CHARLES PERCY.
d.

£

d. 7 pair of worsted Stockings, at 3

8 per pair 4 pair of thread

ditto,

at 2 9 5 pair of black silk ditto, at 13 6 8 pair of black worsted do., at 4 0 6 pair of fine cotton ditto.. at 7 3 3 yards of Flannel........ at 1 5 per yard 9 yards of fleecy Hosiery .. at 27

£10 7 2

s.

[46] A MERCER'S BILL.

Manchester, September 1, 1843. MR. JOSEPH KING,

Bought of George WILLIAMS.
s. d.

£

d. 13 yards of Satin

at 8 6 per yard 17 yards of Velvet

at 15 8 19 yards of Brocade

at 17 3 14 yards of Sarsnet.. at 5 7 20 yards of flowered Satin, at 11 9 27 yards of Lustring

at

7 3 15 yards of Genoa Velvet at 6 2

£65 6 0

S.

S.

3 per ell

[47] A LINEN-DRAPER'S BILL.

Liverpool, September 4, 1843. MR. WILLIAM Dawson,

Bought of CHARLES Lowe.
d.

£

d. 27 ells of Dowlas

at

1 43 ells of Diaper

at 1 52. 40 ells of Holland.

at 4 9 38 yards of Irish Linen at 2 71 25} yards of Muslin

at 5 8 37 yards of Cambric.... at 11 193 yards of Welch Flannel, at 1 10 164 yards of Cotton

at 1 5

[48] A CHEESEMONGER'S BILL.

Islington, September 21, 1843. MR. EDWARD KENDALL,

Bought of SAMUEL WEBB.
s. d.

d. 13 lb. of Stilton Cheese

at 17 per lb. 53 lb. of Cheshire Ditto

at 0 11 101 lb. of Wiltshire Bacon.... at 0 101

2 Cheshire Cheeses, wt. 123 lb. at 1 11 17 lb. of fresh Butter

at 1 41 A fine Ham, weighing 122 lb... at 1 10

£10 19 3

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S. d. at 1

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[49] A GROCER’S BILL.

Walthamstow, October 4, 1843. MR. JAMES SEDDON, Bought of Isaac Hill.

d. 20 lb. of Muscatel Raisins

3 per lb... 12 cakes of Chocolate

at 5 7 per cake 23 16. of best loaf Sugar at 1 11 per lb 241 lb. of moist Sugar.

at 0 83 39 lb. of Rice...

at 0 44. 10 lb. of Hyson Tea

at 7 3 144 lb. of Black Tea

at 6 4 154 lb. of Coffee

at 2 8

£17 13 93

.

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COMPOUND DIVISION

Teaches to find how often one number is contained in another of different denominations.

When the Divisor does not exceed 12.

Examples. S. d.

2 in 7, 3 and 1 over. £1 over Divisor 2) 7 9 5 Dividend. 20s. and 9 (in the dividend) are

29; 2 in 29 are 14 and 1 over. ls. Quotient.. 3 14 81

over=12d. and 5 are 17; 2 in 17,8 and I over. 1d. over=4 farthings, 2 in 4, 2.

The Quotient is £3. 14s. 8}d. Method of Proof is by Compound Multiplication.* s. d.

12 in 93, 7 and 9 over ; £9 over Divisor 12) 93 3 9 Dividend. =180s. and 3 are 183. 12 in 183

are 15 and 3 over. 3s. over-36d. Quotient.. 7 15 31

and 9 are 45. 12 in 45, 3 and 9 over. 9d. over=36 farthings, 12 in 36, 3.

The Quotient is £7. 15s. 31d.

EXERCISES. 1. Divide £8. 14s. 9d. by 2. Answer, £4. 7s. 4}d. 2. Divide £13. 8s. 77d. by 3. Answer, £4. 9s. 61d. 3. Divide £35. 15s. 4}d. by 4. Answer, £8. 18s. 10d. +2. 4. Divide £42. 7s. O d. by 5. Answer, £8. 9s. 4 d.+4. 5. Divide £19. 15s. 10d. by 6. Answer, £3. 5s. 112d.+4. 6. Divide £85. 3s. 3}d. by 7. Answer, £12. 3s. 31d.+5. 7. Divide £17. 2s. 44d. by 8. Answer, £2. 2s. 9 d.+2. 8. Divide £43. 18s. 10d. by 9. Answer, £4. 17s. 7 d.+1. 9. Divide £15. 3s. 7{d. by 10. Answer, £1. 10s. 4įd.+3. 10. Divide £58. Os. 10 d. by 11. Answer, £5. 5s. 6 d.+8. 11. Divide £123. 17s. 9d. by 12. Answer, £10. 6s. 5 d.

* These two Examples prove the two in Compound Multiplication-(see

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