Written Problems

1. A planter sold his crop of 300 bales of cotton, averaging 480 lb. each, at 121 per pound. How many $1000 bills would pay for the crop? (Cancel.)

2. Find the cost of 864 bags of coffee of 130 lb. each at 61 cents per pound. (Cancel.)

3. A produce dealer bought 487 bbl. pork @ $19.75 per barrel. Find the cost of the pork. (Employ a short method.)

4. When oats are 371 per bushel, how many bushels can be bought for $396?

(Cancel.)

5. A man pays $4285 for a shipment of corn at 621¢ per bushel. How many bushels does he receive? (Cancel.) 6. Find the weight of 176 cattle averaging 875 lb. each. (Cancel.)

7. When wheat is selling at 991 per bushel, (a) what will be the cost of 1296 bu.? (b) How much less than $1296 will be the cost?

8. At $3.75 per yard find the price of 49 yards of velvet.

9. Find the area of a rectangle 64 rods long, 497 rods wide.

10. Multiply 147 (a) by 99. (b) By 999. (c) By 992. (d) By 998. (e) By 997.

11. Divide 1462 (a) by 25. (b) By 125. (c) By 331. (d) By 163. (Give quotients in mixed decimals.)

12. What is the quotient of 147 (a) by .25? (b) By .125? (c) By 163 %? (d) By 33%?

13. At 16 per pair, how many dozen pairs of cuffs will cost $27?

14. At 121 each how many dozen collars will cost $25? In the following examples first indicate the operations, then shorten the work by cancellation.

15. If 21 acres of land cost $183.60, what is the cost of 17 acres, at the same rate?

PROCESS

When 21 acres cost $183.60

1 acre costs $183.60 ÷ 21

and 17 acres cost ($183.60÷21) × 17

Reduce the divisor 2 to an improper fraction, invert it and write it at once in its place, 2 above the line and 5 below. Change the multiplier 17 at once to an improper fraction, and write it as shown above.

16. If of a man's money is $840, what is of it?

$840 × × 7

17. At the rate of $1.64 for 2 lb. 9 oz. of pepper, what is the cost of 1 lb. 7 oz.

Change both weights to ounces.

18. If a man can do of a piece of work in 4 days, what part of it can he do in 3 days?

19. How many tons of coal will be consumed in 100 days if 100 lb. are used in 72 hours?

20. A picture 18 inches long and 101 inches wide is reduced by photography to one 7 inches long. What is the width?

21. If a tablecloth 10 ft. square costs $5, what should be the cost of one 12 ft. square, at the same rate?

22. If a man receives $12.60 as interest on his money for 5 years, what interest should he receive in 7 yr. 9 mo.?

23. When 24 men dig a ditch 120 yd. long in 6 weeks, how many men will be required to dig a ditch 180 yd. long in 3 weeks?

The number of men being required, write 24 men last.

To dig a ditch 1 yd. long would require of the number of men; therefore, make 120 a divisor.

To do it in 1 week would require 6 times the number of men; make 6, therefore, a multiplier.

To dig a ditch 180 yd. long requires 180 times as many men ; make 180, therefore, a multiplier.

To do it in 3 weeks requires the number of men; make 3, therefore, a divisor.

Cancel. Find answer.

24. If it costs $30.60 for feed for 9 horses for 17 weeks, what will be the cost of the feed required for 27 horses for 11 weeks?

25. What is the cost of digging a cellar 12 yd. long, 9 yd. wide, and 4 yd. deep, at the rate of $120 for digging one 40 ft. long, 30 ft. wide, 9 ft. deep?

SECTION VI

GOING INTO BUSINESS

Earning and Spending

Everybody that earns and spends may be said to be in business, the boy, the girl, the laborer, the mechanic, the farmer, the physician, the housewife, the clerk, etc.

For the proper management of one's financial affairs the keeping of accounts is essential. An examination of the receipts and expenditures will often suggest ways of increasing the income and of decreasing the outgo.

While yet in school, boys and girls should acquire the habit of keeping a record of moneys received and moneys spent.

Herewith is shown a simple form of account kept by a boy in an ordinary memorandum book; the first two columns of dollars and cents, containing the sums received, and the last two the sums expended.

The first entry shows the cash on hand the day the account is opened, the amount being written in the first of the two double columns at the right of the page. Above is written Dr., which indicates that the cash box should contain 35 cents. Each expenditure is written an inch or so to the right of the date column, and the amount is placed in the last double column. Above these items is written Cr., to show that the cash box has paid out the sums specified.

The foregoing account is balanced Jan. 7. Space is left for the word Balance; then a horizontal line is drawn across both columns. The total of the debits ($1.60) is found and written under the debits and then under the credits. The credits are added and the amount ($1.05) needed to make a total of $1.60 is written in. Since $1.05 belongs in the Cr. column, the word Balance is written an inch or so from the date column, as in the case of other credits. To indicate that it is not an expenditure, it is sometimes written in red ink.

Double lines are drawn to show that the transactions above them are closed. The red ink credit balance is then entered in black ink as a debit On hand.

Written Exercises

1. Copy the foregoing account and insert an additional debit and two additional credits. Balance the account Jan. 14, and reopen it Jan. 15.

2. Make out a girl's cash account showing items as follows: On hand March 1, 1914, $1.25; March 2, spent 30 cents at church fair; March 4, spent for ribbon 25 cents; March 5 received 50 cents from Aunt Mary and spent 10 cents for candy. Balance the account on March 7, and reopen it on March 8.