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first debit item should be, "Account rendered,

41.48," be

cause that was the balance shown on the bill which he received Nov. 1.

Receipt the bill as though you were cashier for the creditor. Make out and foot bills of the following items, supplying dates and addresses; receipt them, either as creditor, or as the creditor's agent:

2. Bought by W. J. McDermott from Bentley and Settle,

20 bbl. patent flour, $5 per bbl; 2000 lb. granulated sugar, $5.15 per hundredweight; 300 lb. Java coffee, 22 per pound; 250 lb. maple sugar, 14 per pound.

McDermott has paid $125 in money.

STATEMENT

FORM 4

Philadelphia, Pa.,

March 4, 1907

A. J. Reach Company

TULIP AND PALMER STREETS

Norvell Shapleigh Adwe Co

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4. D. M. Edwards sold to Henry Fenner,

June 1, Account rendered, $15.

June 26, 1 pattern $.15.

21 yd. dimity, 121 per yd.

July 1, 4 yd. chiffon, 50% per yd.
2 doz. buttons, 15¢ per doz.
41 yd. braid at $.33.

Credit

July 6, 2 yd. chiffon at 50%.
1 pr. gloves, $1.25.

Cash, $7.75.

5. Debtor, Miss Margaret Maddox;

Creditor, H. G. Stone & Son.

Account rendered, $12.35.

24 yd. lace at 25 ¢.

2 spools twist at $.05.
3 doz. yd. lace at $1.25.

63 yd. net at $.621.

63 yd. linen at $.621.

Credit

Cash, $10.

REVIEW AND PRACTICE

161. Oral

1. Read 300.00300; 2000.002; 860.0860; CXIV; XLIV; MCMIX.

2. Find the change from $1 for $.28; $.36; $.71; $.81; $.53; $.66; $.17.

3. 75 is how many times 25? If 25 crates of oranges cost $90, what will 75 crates cost at the same price per crate ?

4. Add in the easiest way 28 and 45; 63 and 89; 16 and 87.

5. Name six aliquot parts of $1.

6. Using aliquot parts, find

a. The cost of 32 packages of hominy at 121 a package.

b. The quantity of dates that $10 will buy at 61 per pound. c. The number of sheets of sandpaper that can be bought for $2, at 81 per dozen sheets.

7. Annexing four ciphers to an integer affects its value how?

8. Name two composite numbers that are prime to each other.

9. What is the smallest number that will exactly contain 18 and 27?

10. What is the greatest number that will exactly divide 60, 15, and 90?

11. Name the prime numbers between 80 and 115.

12. The product of two numbers is 20,000. One of the numbers is 50. What is the other number?

13. is the product of 5 and what other number?

14. 1200 is the product of 30, 4, and what other number?

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22. Tell which of the following fractions cannot be reduced to exact decimals, and why: 13, 15, 125, 20, 18.

23. Multiply 31 by 99.

24. Divide 7000 by 25.

7 7

13 9

25. How can you tell, without actual trial, that 742 will not exactly divide 1,834,659 ?

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