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8. What is the value of 9704 oranges at 33 cents each? Ans. $339,64.

9. What will be the cost of 356 sheep at 31 dollars a head? Ans. $1157. 10. What will be the cost of 47 barrels of apples at 12 dollars per barrel?

Ans.

11. What is the value of 6000 bricks at 4,37 per thousand? Ans. $26,25.

DIVISION OF FEDERAL MONEY.

§ 52. To divide a sum expressed in dollars, cents, and mills, by a simple number.

RULE.

I. If the number to be divided contains dollars cents and mills, divide as in simple numbers, and separate the quotient into dollars cents and mills.

II. But if the number to be divided contains only dollars, or dollars and cents, bring it to mills by annexing ciphers: then divide as in simple numbers, and separate the quotient as before.

Q. How do you divide in Federal Money? When the number to be divided contains only dollars, how do you divide ?

EXAMPLES.

1. Divide $4, 62 4 by 4; also 87,25 6 by 5.

OPERATION.

4)$4,62 4

$1, 15 6

2. Divide $37 by 8.

In this example we first reduce the $37 to mills by annexing three ciphers. The quotient will then be mills, and can be reduced to dollars and cents, as before.

OPERATION.

5)$87,25 6 $17,45 1

OPERATION.

8)$37,00 0 $ 4,62 5

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The answer is always sufficiently exact when it is true within 1 mill, and therefore the remainder in mills may always be neglected. But in common business the quotient figure in mills is neglected. When, however, such quotient figure is greater than 5, one may be added to the cents. The sign is added in the examples, to show that the division may be continued.

Q. When is the answer sufficiently exact? In common business are the mills considered? When they exceed five, what do you do? How do you denote that the division may be continued?

4. Divide $495, 70 4 by 129.

5. Divide $12 into 200 equal parts.
6. Divide $400 into 600 equal parts.
7. Divide $857 into 51 equal parts.
8. Divide $6578,95 in 157 equal parts.

9. Divide $248,54 by 125. 10. Divide $100 by 33.

APPLICATIONS.

Ans. $3, 84+.
Ans.

$0, 06.

Ans. $ +.
Ans. $16, 80+.

Ans. $41, 90 4 +.
Ans. $

+.

Ans. 3, 03 0 +.

1. A man bought a piece of cloth containing 72 yards, for which he paid $252: what did he pay per yard?

2. If $600 be divided equally among will be each one's share?

26

Ans. $3,50.

persons: what Ans. 23,07 +.

3. Divide $18000 in 40 equal parts: what is the value

Ans. $

of each part? 4. Divide $3769,25 into 50 equal parts: what is one Ans. $75,38+.

part?

5. A farmer purchased a farm containing 725 acres, for which he paid $18306,25: what did it cost him per acre? Ans. $25,25.

6. A merchant buys 15 bales of goods at auction, for which he pays $1000: what do they cost him per bale? Ans. $66, 66 6 +.

7. A drover pays $1250 for 500 sheep: what shall he sell them for apiece, that he may neither make nor lose by the bargain? Ans.

8. The dairy of a farmer produces $600, and he has 25 cows: how much does he make by each cow?

Ans. $24. 9. A farmer receives $840 for the wool of 1400 sheep: how much does each sheep produce him?

Ans. $0,60.

APPLICATIONS IN THE FOUR PRECEDING RULES.

1. A farmer sold a yoke of oxen for for $29 each; 30 sheep at $2,50 a head; for $25, the other two for $30 apiece: Iceive for the whole lot?

$80,75; 6 cows

and 3 colts, one what did he reAns. $414,75.

2. A merchant buys 6 bales of goods, each containing 20 pieces of broadcloth, and each piece of broadcloth contained 29 yards; the whole cost him $15660: how many yards of cloth did he purchase, and how much did it cost him per yard? 3480 yards.

Ans. {$4,50 per yard.

3. A man dies leaving an estate of $33000 to be equally divided among his 4 children, after his wife shall have taken her third. What was the wife's portion, and what the part of each child?

Ans.

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4. A person sells 3 cows at $25 each; and a yoke of oxen for $65: he agrees to take in payment 60 sheep: how much do his sheep cost him per head?

Ans. $2, 33 3 +.

5. A person settling with his butcher, finds that he is charged with 126 pounds of beef at 9 cents per pound; 85 pounds of veal at 6 cents per pound; 6 pair of fowls at 37 cents a pair; and three hams at $1,50 each: how much does he owe him? Ans. $23,16.

6. A farmer agrees to furnish a merchant 40 bushels of rye at 62 cents per bushel, and to take his pay in coffee at 16 cents a pound: how much coffee will he receive?

Ans.

7. A farmer bargains with his tailor for a new coat every six months, a new vest every three months, and three pairs of pantaloons a year: the coats to cost $29,50 each, the vests $3 a piece, and the pantaloons $12 a pair: at the end of two years how much did he owe him?

Ans. $214. 8. A farmer raises 300 bushels of wheat, for which he receives $1,37 per bushel; 500 bushels of potatoes at 29 cents a bushel; 1000 bushels of oats at 34 cents a bushel, and 75 tons of hay for which he receives 16 dollars per ton: how much does the whole come to ?

Ans. $2097,50.

9. A farmer has six ten acre lots in each of which he pastures 6 cows: each cow produces 112 pounds of butter, for which he receives 18 cents per pound: the expenses of each cow are 5 dollars and a half: how much does he make by his dairy? Ans. $547,92.

10. A man lets out 2000 sheep, with the condition that he is to have three fourths of what the produce after deducting the expenses of shearing: they yield 4 pounds of wool a head, which is sold at 47 cents per pound. The expense of shearing is one tenth of the whole: what does the owner of the sheep receive ? Ans.

He is to have

11. A man lets out his farm on shares. half the grain, one third the price of the hay, and one quarter the increase of the live stock. At the end of the time, there have been raised, 500 bushels of wheat worth $1,87 a bushel, 300 bushels of oats worth 37 cents a bushel, 250 bushels of corn worth 80 cents a bushel, 65 tons of hay worth $18 a ton; and the increase of the live stock, had been, 5 two years old worth $8 a piece, 8 calves worth $5 a piece, 10 sheep worth $2 apiece, a colt worth $36, and a pair of steers worth $28,50: how much was the owner of the land to receive? Ans. $1056,124.

BILLS OF PARCELS.

Mr. James Spendthrift

New York, May 1st, 1837.

Bought of Benj. Saveall.

16 pounds of tea at 85 cents per pound
27 pounds of coffee at 15 cents per pound
15 yards of linen at 66 cents per yard

Rec'd payment,

$27, 68 5. Benj. Saveall.

.

Mr. Jacob Johns

Albany, June 2d, 1837. Bought of Gideon Gould.

36 pounds of sugar at 94 cents per pound 3 hogshead of molasses, 63 galls. each

at 27 cents a gallon

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5 casks of rice 285 pounds each, at 5 cts. per pound

2 chests of tea 86 pounds each, at 96 cts. per pound

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69 chests of tea at $55,65 per chest 126 bags of coffee, 100 pounds each, at 12 cts.

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per box

800 bags of almonds at $18,50 per bag 9004 barrels of shad at $7,50 per barrel

60 barrels of oil 32 gallons each, at $1,08 per gall.

Received the above in full,

Amount $90277,70.

Jacob Thrifty.

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