8. Add the following sums; viz. 45 dollars; 156 dollars; 1000 dollars, and 750 dollars.

9. Add 48 dollars 20 cents; 14 dollars 58 cents: 100 dollars, and 500 dollars.

10. Add 4 cents; 10 cents; 55 cents; 15 cents, and 11 cents.

11. Add 12 cents; 184 cents; 564 cents; 20 cents; 95 cents, and 42 cents.

APPLICATION.

1. Bought a hat for 4 dollars; a pair of shoes for 2 dollars 25 cents; a pair of stockings for 1 dollar 50 cents; and a pair of gloves for 75 cents. What is the cost of the whole? Ans. 8 dollars 50 cents.

2. Bought a Bible for 1 dollar; an English Reader for 75 cents; an Introduction for 50 cents; a slate for 314 cents; a slate pencil for 1 cent; and a copy book for 12 cents. How much do they all amount to?

Ans. 2 dollars 694 cents.

3. Suppose I buy a barrel of sugar for 30 dollars 87 cents; a bag of coffee for 22 dollars 18 cents; and a bushel of salt for 1 dollar 12 cents: what sum must I pay for the whole? Ans. 54 dollars 184 cents.

SUBTRACTION OF FEDERAL MONEY.

RULE.

Place the less sum under the greater, with dollars uder dollars, cents under cents, &c.: then if there are uo fractions, proceed as in Simple Subtraction; observing to separate the dollars from the cents, in the remainder. If there is a fraction in the upper sum, and none in the lower, set it down as part of the remainder, and proceed as before directed. If there is a fraction in

each of the sums, and the lower less than the upper, subtract the lower from the upper, and set down the difference. If there is a fraction in the lower sum, and none in the upper, subtract it from 4, and set down the, difference in this case there must be 1 added to the right hand figure of the cents, in the lower sum, before it is subtracted from the one above it. If there is a fraction in each of the sums, and the lower greater than the upper, subtract the lower from 4, add the difference to the upper, and set down the amount. In this case, as in the last, there must be one added to the right hand figure of the lower cents.

Proof; as in Simple Subtraction.

13. Subtract 456 dollars from 1000 dollars.

14. Subtract 45 cents from 64 cents.

15. Subtract 375 dollars 18 cents from 400 dollars.

APPLICATION.

1. Bought goods to the amount of 545 dollars 95 cents, and paid at the time of purchase, 350 dollars. How much remains to be paid? Ans. 195 dols. 95 cts.

2. A merchant bought a quantity of coffee, for which he paid 560 dollars. He afterwards sold it for 610 dol

lars 87 cents. action?

How much did he gain by the trans-
Ans. 50 dollars 872 cents.

3. If a storekeeper sells goods for 102 dollars, which cost 125 dollars 75 cents: how much will he lose by the sale? Ans. 23 dollars 75 cents.

MULTIPLICATION OF FEDERAL MONEY.

RULE.

Set the multiplier under the sum to be multiplied: then, if there is no fraction, 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 find how many cents are contained in its product: then multiply the cents of the sum, and add to their product the cents contained in the product of the fraction, and proceed as before directed. Or, if the multiplier exceed 12, multiply the sum, omitting the fraction: then multiply the fraction, and add the number of cents contained in its product to the product of the rest of the sum.

Proof: as in Simple Multiplication.

Note. To multiply a fraction of a cent, and find how many cents are contained in its product-multiply the upper number of the fraction, and divide its pro duct by the under one, and the result will be the number of cents.

1. How much will 11 oranges come to, at 12 cents each? Ans. 1 dol. 371⁄2 cts. 2. What will 10 loaves of bread come to, at 64 cents a loaf? Ans. 62 cts. 3. What will 8 cords of wood amount to, at 4 dollars 50 cents a cord? Ans. 36 dollars.

4. Sold 213 barrels of flour, for 6 dollars 25 cents per barrel. What is the amount? Ans. 1331 dols. 25 cts. 5. Bought 308 pounds of coffee at 21 cents a pound. What is the amount? Ans. 64 dols. 68 cts.

6. How much will 132 pieces of linen come to, at 17 collars 37 cents each? Ans. 2293 dols. 50 cts.

DIVISION OF FEDERAL MONEY.

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 of the sum.

Proof: as in Simple Division.

1. To divide 52 dollars 68 cents, equally, among 6 persons, what sum must be given to each ? Ans. 8 dols. 78 cents.

2. If 8 pounds of coffee cost 2 dollars 4 cents, what is the price of 1 pound? Ans. 25 cts.

3. Bought 29 yards of fine linen for 65 dollars 25 cents. What was the price per yard? Ans. 2 Juls. 25 cts. 4. Paid 58 dollars 75 cents for 235 yards of muslin. What was it per yard? Ans. 25 cts.