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Tyro. H

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TOW is Subtraction of Money performed? Philo. By taking or fubtracting every denomination in the lower line out of, or from the upper fum, as will appear more plain fron the 2 following Rules.

Rule 1. When the lower figures in the Farthings, Pence, or Shillings, are smaller than the top-ones; then only fubtract or take one from the other, and the remainder is the true Anfwer, or Difference, which is placed under each row to which it belongs.

Rule 2. When the lower figures in the Farthings, Pence, or Shillings, are larger than the top-ones; then fubtract or take the lower figure out of what you do by; that is, take the lower Farthings out of 4, the lower Pence out of 12, and the lower Shillings out of 20, taking in the top figure befides; fo fhall this be the true Difference, or Anfwer; but remember, that you are always to carry 1 to the next figure for borrowing, as you did in Whole Numbers.

Tyro. Please to give me an Example or two, I shall foon understand it.

Philo. You cannot miss if you mind the Rule well.

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d.

412 3 · 42/

643 - 14 - 61

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1. I begin at the pence in Example 1, faying, 6 from 11 pence there remains 5 pence, which I place under the pence then I fay 5 fhillings from 8, there remains 3 fhillings; and 7 pounds from 9, there remains 2. So the Difference is 27. 3 s. 5d.

PROO F.

The work is proved like whole Numbers, by adding the Difference to the lower or lefs Number: thus 5 pence and 6 is 11 pence; then three fhillings and 5 make 8 fhillings; and 2 added to 7 make 9 pounds.

2. In Example 2, I fay, 3 from 5, there remains 2 pence; then 11 from 15, there remains 4; then 7 form 8 there remains 1; and 2 from 4 there remains 2. Ex. 3. having farthings, I fay 1 farthing from 3, there remains 2 farthings, which I fet down thus ; then 2 from 6, there remains 4 pence; then 11 from 14 fhillings, there remains 3. Laftly, for the pounds I fay, 1 from 3, there remains 2; then 3 from 4, there remains 1; and 2 from 6 there remains 4: fo is the Difference or Anfwer 412 l. 3s 4d.. Now if you add this 412/. 35. 4d. to the lower fum 231/ 115. 2 d. 1, you will find they amount to the fame as the top fum, vix. 6431. 14s. 6d. 2.

Note. After this manner is every fum done and proved in Subtraction.

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2. When the Shillings, Pence, and Farthings are larger in the lower Line than in the top one.

EXAMPLE 4. EXAMPLE 5. EXAMPLE 6.
(10) (20) (12) (10) (20) (12) (10) (20) 12) (4)
£. s. d. £. s. d. £. S. d.

42-11-6453-13-5
11-14-10 326-15-

Lent
Received

10- 4-6

7-10-8

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42-11-6, 453-13-5 30 Fisher

Here I fay 8 pence from 6 pence I can't; but 8 from 12 (which is what I do by at pence) there remains 4, and the top 6 makes 10: then I carry 1 because I borrowed, faying, I that I carry to 10 is 11 Shillings, which from 4 I can't take; but 11 from 20 (which is what I do by) there remains 9 and the top 4 makes 13. Laftly I carry 1 to 7 is 8 from 10 there remains 2.

PROOF.

I prove thefe examples the fame way as before, by adding the difference to the lefs fum, faying, 10 pence, and 8 is 18 pence, that is 6 pence above a Shilling, or 12 pence; and I carry 1 to the 13 is 14, and 10 is 24, which is 4 above 20 fhillings, or 11. Laftly I carry 1 to 7 is 8, and 2 makes 10.

Now, Tyro, pray try you at Example 6, where there are Farthings.

Tyro. In Example 6, I fay firft, 3 farthings from I farthing I can't; but 3 farthings from a penny, or 4 farthings, there remains 1, and the top farthing makes 2 farthings, which I fet down thus: then I carry I to 8 pence is 9 pence, which from 5 pence I can't have; but 9 from 12 there remains 3, and the top 5

makes

makes 8 pence: Again I carry 1 to 15 is 16, from 13 I can't; but 16 from zo there remains 4 and the top 13 is 17 fhillings. Laftly, I carry 1 to 6 is 7 from 3 I can't; but 7 from 13 there remain's 6. Or 7 from 10 there remains 3 and the top 3 is 6: then I carry 1 to 2 is 3 from 5 there remains 2; but now carry none because I did not borrow; therefore I only say 3 from there remains 1.

PROO F.

4

I prove this, as before directed, faying, 2 farthings and 3 is farthings, which is 1 farthing above a penny, and I carry a penny to 8 is 9, and 8 is 17 pence, 5 above 12, and I carry 1 to 17 is 18, and 15 is 33, which is 13 above 20, and I carry 1 to 6 is 7, and 6 is 13, which is 3 above 10, and I carry 1 to 2 is 3 and 2 is 5% then I fay 1 and 3 is 4.

Philo. You have done very well indeed: I shall only fet you an example or two for practice.

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Tyro. Thefe I can do very well; therefore with you would fhew me how to balance an accompt, or make out a small reckoning.

Philo. That I will.

D

3 Pradi

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Rule. I add up together all the Sums that A paid at different times, and find they amount to 771. 145. 3d. which I place under 100 l. and fubtracting it therefrom I find that there is still due to B 22 l. 55. 9d. Answer.

Queft. 2. A Blacksmith delivered a Bill to a Farmer of 14 s. 6 d., and the Farmer has paid him in Part as

451

under.

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