3. On hand May 1, $24.16. Receipts: sales $44.10; G. H. Howe, $172.12; May 2, Jno. Wanamaker, $56.76; sales $102.03. May 3, sales $97.06; Hull, Griffen Co., $22.15; May 4, F. Lewis & Co., $35.39; sales, $114.10. Expenses: May 2, repairs $24.25; salaries $56.75; May 3, electric light bill, $15.85; May 4, J. H. Crowder & Co., $215.26. Account was balanced May 5.

4. Make out a personal account for two weeks, including ten items on each side. Balance the account.

5. On hand, Oct. 20, $56.75. Credits: Oct. 21, Cash, $22.00; clothes, $45.50; Oct. 22, shoes, $6.50; Oct. 23, railroad ticket, $5.45; Oct. 24, hotel bill, $12.45; Oct. 25, doctor's bill, $5. Debits: Oct. 21, salary, $75; Oct. 22, commissions $18.75. Balance the account.

6. Make out the cash account of a girl doing typewriting work. Balance Sept. 24, $4.85; paid for paper, $1.20; received from L. Mahler, $6.80; Sept. 25, paid for typewriter ribbon, $.50; received from Sonneborn & Son, $8.00; Sept. 20, paid month's rent of machine, $4; Sept. 27, paid for paper $1.60; Sept. 29, received from L. Mahler, $5.40; Sept. 30, bought erasers $.15, oil can $.10; received from S. Juryman, $1.45. Balance the account on

Sept. 30.

On Aug. 1, 8, 15, 23
The expenses were:

7. Write out the cash account of Mrs. John Hooper for August. Cash on hand, Aug. 1, $9.25. and 30, she received $15 for expenses. Aug. 3, grocer $4.11; butcher, $3.25. Aug. 7, laundry, $2.82; woman cleaning, $2.50. butcher, $4.05; gas bill, $3.62. butcher, $3.89; laundry, $4.02; telephone bill, $.85; baker's bill, $6.20. Aug. 30, grocer, $2.24; butcher, $5.46, baker, $.32. Balance the account.

Aug. 14, grocer, $4.86;
Aug. 23, grocer, $5.14;

GENERAL WRITTEN PROBLEMS

1. How much will a man receive on a non-interest-bearing note for $4800 due in 3 months, if he has it discounted at 5%, the day it is made?

2. I gave a grocer $5 to pay for 4 lb. tea at 621¢ a lb., and 5 lb. crackers at 8¢ a lb. What change should I receive?

3. This diagram represents the enclosed yard of a school building that is situated in the midst of a congested section of a large city. The school authorities have decided to lay a granolithic pavement over the entire yard. At $1.15 per sq. yd., what will it cost?

49'

4. A house and lot cost $3600.

The taxes were $52,

insurance $8, and repairs $24 for the year.

How much rent must the owner charge to obtain 6% clear on his investment of $3600?

5. At $32 per ton, what is the cost of fertilizer for 600 young peach trees, allowing 14 lb. to a tree?

6. A lady ordered by mail and enclosed a money order in payment: 1 serge dress @ $19.75, 3 blouses @ 65¢, 1 hat at $1.95 and 61 yd. voile @ 25¢. What was the total cost of the goods and the money order?

7. What are the bank discount and proceeds of a 4-months' note for $860, dated Mar. 26, and discounted Apr. 10, at 6%? 8. A steamer unloads 147 tons of grape sugar. What is the amount of the duty on this consignment at 1gé a lb.? 9. A real estate broker sold at auction this city lot. The price obtained for it was $11,400.

For how much per sq. ft. did the land sell?

120'

10. What is the discount and the proceeds of a note for $225, discounted at 5% for 75 days?

11. A certain man placed money in a bank as follows: Jan. 1, $82.55; Feb. 3, $98.79; Feb. 21, $79.89; Mar. 2, $82.79; May 3, $937.49; June 1, $328.59; July 3, $492.89; July 29, $193.75; Aug. 2, $849.70; Aug. 15, $593.29. He drew from the bank the following amounts: May 8, $92.75; June 15, $129.83; July 6, $19.75; Aug. 5, $399.50; Sept. 5, $298.65. How much money has he still in the bank?

12. A customer is offered a discount of 30 and 20% on a bill of $2200, or a discount of 40 and 10%. Which discount should he accept and how much will he save?

13. If I lend $820 at 6% for 1 yr. 3 mo. and 12 da., what amount shall I receive at the end of that period?

14. At 11 per sq. ft., find the cost of laying a concrete walk 5 ft. wide, along the front and one side of a corner lot 80 ft. wide and 60 ft. deep. Represent the lot and the walk by a diagram.

15. The tax rate for a certain year is $.187 per dollar. How much will the tax amount to on property assessed at $26,400?

16. The tariff on cigars is $4.50 a lb. specific duty and 25% ad valorem. What is the duty on a shipment weighing 825 lb. and valued at $2520?

17. Write a cash account containing the following items: Balance, July 5, $7.50; received salary, $38. July 7, received rent, $25. July 8, paid tailor, $18.25; paid board, $16. July 9, deposited in bank, $48. July 10, received commission, $22.86. July 12, received salary, $38; paid railroad fares, $8.75. July 15, paid board, $16. Find the balance on July 16.

VII. SIMPLE EQUATIONS: OPTIONAL WORK

Use of the Equation in Percentage.

(a) Out of $275 spent for repairs on an automobile, $44 was spent for tires. What per cent was spent for tires?

(b) 15% of a number is 1350. What is the number?

(c) By selling a car for $1425, a dealer made a gain of 15%. How much did the car cost?