Ds. cts. 271, 621 132 931 9 21 25 $22, 431 NOTE. Three fourths cannot be taken from two fourths then borrow one cent from the two cents, which has four fourths in it: add the four fourths to the two fourths, this makes six fourths; subtract three fourths from six fourths, and three fourths (4) remain. Set down the and add one to the next 138 682 3, as in simple subtraction. ୬ 1. Subtract $432,684 from 1000,933. Ans. $568,25. 2. Subtraction shows the shows the difference between two numbers; what is the difference between $37,621 and $93,871. Ans. $56,25. 3. Bought goods to the amount of $545,95, and paid at the time of purchase $350. How much remains unpaid? Ans. $195,95. 4. A merchant bought a quantity of coffee, for which he paid $560. He afterwards sold it for $610,871 How much did he gain by the transaction? Ans. $50,871. Questions. How do you place the numbers in subtraction of Federal Money? How do you perform the operation? If a fraction occur in the upper line or minuend, what do you do with it? If a fraction occur in each, how do you proceed? Suppose the lower fraction is greater than the upper one, how do you proceed? How do you prove subtraction of Federal Money? MULTIPLICATION OF FEDERAL MONEY. RULE.-Set the multiplier under the multiplicand, and if there be no fractions, proceed as in simple multiplication; observing to separate the cents from the dollars in the product. If there is a fraction in the sum, multiply it, and see how many cents are in the product; set down the fraction that is over, and proceed as before. Or if the multiplier exceeds 12, multiply the sum, omitting the fractions; then multiply the fraction, and add the number of cents contained in the product, to the product of the rest of the sum. 1. What will 8 pounds of cheese come to, at 18 cents a pound? Ans. $1 44 cts. 2. What is the value of 12 yards of linen, at 35 cents a yard? 3. What cost 29 yards of cloth at $2 25 cts. a`yard? Ans. $4 20 cts. Ans. $65 25 cts. 4. What will 213 barrels of flour cost, at $5 25 cents Ans. $1118 25 cts. a barrel? 5. Bought 321 barrels of cider at $125 cts. a barrel. What did it amount to? Ans. $401 25 cts. 6. What will 580 bushels of salt cost at $1 12a cts. a bushel. Ans. $652 50 cts. 7. What is the value of 2 pieces of cloth, one containing 38 yards, and the other 26 yards, at $3 87 cts. a yard? Ans. $248. 8. What will be the cost of 132 pieces of linen at $17 37 cts. each? Ans. $2293 50 cts. 9. What will 8 cords of wood amount to, at 4 dollars 50 cents a cord? Ans. 36 dollars. 10. Sold 213 barrels of flour for 6 dollars 25 cents per barrel. What is the amount? Ans. 1331 dols. 25 cts. 11. Bought 308 pounds of coffee at 21 cents a pound. What is the amount? Ans. 64 dols. 68 cts. 12. Bought 217 gallons of brandy at $1 184 cts. per gallon; and sold it for $1 374 cts. per gallon. What was the amount paid for the whole; the sum it sold for; and the gain? Ans. Prime cost, $257 684; sold for $298 371; gain, $40,684 DIVISION. RULE.-Divide as in simple division. When a remainder occurs, multiply it by 4; and add the number of fourths that are in the fraction of the sum (if any) to its product: divide this product by the divisor, and its quotient will be fourths, which annex to the quotient. Proof-As in simple division. Here 18 cents remain; multiply 18 cents by four, brings them to fourths of a cent; add the , this makes 75 fourths: divide 75 fourths 16 64 4 49 75 by 25, and † are obtained, which 32)64(2 or à 25)75(3 place in the quotient. 64 APPLICATION. 1. If 7 pounds of butter cost $1,89 cts., what is the value of 1 pound? 2. If 8 lbs. of coffee cost $2,04 cts., of one pound? 3. Bought 29 yds. of fine linen for was the price per yard? 4. Paid $58,75 cts. for 235 yds. was it per yard? 5. A piece of cloth containing 72 what was it per yard? Questions. Ans. 27 cts. what is the price Ans. 251 cts. $65,25 cts., what How do you perform division of Federal Money? How do you proceed when a remainder occurs? PROMISCUOUS EXERCISES IN THE PRECEDING RULES. 1. Bought 18 barrels of potatoes, each containing 3 bushels, at 25 cts. a bushel, what did they cost? Ans. $13,50. 2. A farmer sold 30 bushels of rye at 87 cts. a bushel, 30 bushels of corn at 53 cts. a bushel; 8 bushel of beans at $1,25 cts. a bushel; 2 yoke of oxen at $62 a yoke; 10 calves at $4 a piece; 15 barrels of cider at $2,371 a barrel, what was the amount of the whole? Ans. $251,621. 3. What will be the price of four bales of goods, each bale containing 60 pieces, and each piece 49 yards, at 371 cents a yard? Ans. $4410. 4. Add $324,431 cts. $208,091 cts. and $507,901 cts. together, and divide the sum by 2, and what will be the result? Ans. $520,214. 5. Divide 400 dollars, equally, among 20 persons. What will be the portion of each person? 6. Divide 1728 dollars, equally among 12 persons. What does each one of them share? Ans. $20. Ans. $144. 7. If 240 bushels cost 420 dollars; what is the cost of one bushel at the same rate? Ans. $1.75. |