Written Problems 1. How many tons will 125 barrels of apples weigh when each barrel contains 2 bushels of 50 pounds each? 2. Find the cost of 36 dozen catchers' gloves at $1.25 apiece. 3. At 4 nails to the square foot, how many pounds of nails will be required to lay a floor 50 feet long, 40 feet wide, when there are 125 nails to the pound? 4. Find the cost of 15,625 pressed brick at $14 per thousand. 5. How many acres are there in a field 125 rods long, 64 rods wide? 6. How much does a man save in a year when his monthly salary is $125, and his expenses are .84 of his salary? 7. What is the freight on 964 tons of coal at $1.121 per ton? 8. Find the weight in tons of 125 cords of wood weighing 40 pounds to the cubic foot. 9. In a school of 975 pupils there are 493 boys. How many fewer girls are there than boys? 10. At an average of 25 cents per dozen, what will be received for the eggs of 125 hens if each lays on an average 120 eggs? 11. Assuming 3000 hills to an acre and 3 ears of corn to a hill, how many bushels of corn will be produced on an acre when 100 ears make a bushel ? 12. Change .375 yd. (a) to feet and a decimal. (b) to inches and a decimal. 13. Change 23 hours to the fraction of a day. Bills and Accounts A bill is a written statement made out by the seller of goods and sent to the buyer. It shows the date of each purchase, the quantity of each article, the price of each, the total cost of each, and the total amount of the bill. Copy the following bill, filling out the missing items: (a), (b), (c), (d), and (e). The total cost of each item, which is placed in the first double column, is called an extension, the total amount of the bill, which is placed in the second double column, is called the footing. When a bill is receipted by a clerk, he writes his initials below the name of the firm. Written Exercises Make out bills for the following purchases, supplying names, dates, etc. 1. 12 yd. Silk at $1.20; 6 spools of Thread at 8¢, 24 yd. Lining at 121; 3 papers Needles at 24, 1 Hat for $4.50, 2 pr. Gloves at $1.75, 3 pcs. Braid at 35 ¢. 2. 24 yd. Carpet at $1.25, 1 Rug for $16.25, 4 Chairs at $1.50, 1 Table for $18.75, 2 Mats at 75¢. 3. 16 lb. Ham at 121, 25 lb. Meal at 24, 1 kit Mackerel for $1.75, 24 gal. Oil at 16, 4 bars Soap at 22¢. · 4. Copy the foregoing statement, supplying missing extensions, also items (a), (b), and (c). A charge for goods, etc., is called a debit, and is preceded by the word "To"; an allowance for money, goods, etc., is called a credit, and is preceded by the word "By". The foregoing bill contains three debit and two credit items. Written Exercises Make out statements as follows, giving credits as specified. Supply names and dates. 1. Debits: 14 ft. pipe at 74; 2 lb. solder at 231; 1 bowl for $.50; labor 3 da. at $3.50. Credits: 2 lb. tea at 60; 3 lb. coffee at 284; 1 bag flour for 75¢. 2. Debits: 24 roses at 25; 16 geraniums at 10; 4 doz. hyacinths at 50; 10 doz. crocuses at 25; labor at $3; fertilizer, 50¢. Credits: Cash, $5; 3 bu. potatoes at 60¢. Receipts da. When Mr. Kentler paid $5 to Mr. McNamee on Nov. 13, as shown in the statement on p. 151, he was entitled to an acknowledgment, which would be made out in the following form: Receipt on Account 00 BUFFALO, N.Y., Nov. 13, 1915 Received of Wm. Kentler, Five 0 Dollars, on acJOHN MCNAMEE count. 100 When he paid the balance due, Mr. Kentler would obtain the following receipt in case he did not present the statement to be receipted and if he did not owe McNamee any additional sum. Receipt in Full Received of Wm. Kentler, Seven 65 Dollars, in full BUFFALO, N.Y., Dec. 5, 1915 100 JOHN MCNAMEE Rent Receipt NEWARK, N.J., May 1, 1916 100 Received of Mr. M. A. Ahern, Fourteen 50 Dollars, in full of rent of house No. 865 Fourteenth St., to May 31, 1916. $14,50 100 MAGNUS SCHULER PER M. E. K. It will be observed that the sum paid is written twice, the number of dollars being first given in words, then in figures. The cents are expressed in both places as hundredths of a dollar. Receipts of payment for services rendered, etc., are made in the same form as the foregoing, and they may be either receipts in full or receipts on account. The following items should appear in a receipt. 1. The place and the date. 2. The name of the person for whose benefit the money is paid (the debtor). 3. The sum paid. 4. The account to which the payment is applied. 5. A statement showing that the indebtedness is wholly settled or only partially settled. 6. The signature of the person to whom the money is due (the creditor). When the money is received by a clerk, etc., the latter adds his initials to the name of the creditor, as in the case of a receipt on a bill. Written Exercises 1. Copy the foregoing receipts. 2. Write a receipt for a part of a month's rent (receipt on account). 3. Write a mechanic's receipt for labor performed and materials furnished. |