ADDITION AND SUBTRACTION.

1. A man paid $7.50 for a pair of boots, and $5.50 for a hat: how much did he pay for both?

2. A lady paid $15 for a shawl, $5.75 for a hat, $2.25 for a pair of gloves, and $4 for a pair of gaiters: what was the amount of her purchases?

3. A drover bought cows at $36.50 a head, and sold them at $40 a head: how much did he gain?

4. A man bought a coat for $24.25, and a vest for $4.50, and handed the merchant three $10 bills: how much money I did he receive back?

5. A mechanic earns $20 a week, and his family expenses amount to $16.75 a week: how much has he left?

6. A bookseller bought a set of maps for $17, and a set of charts for $6.50, and sold both sets for $28.50: how much did he gain?

WRITTEN PROBLEMS.

7. What is the sum of $.65, $15.44, $60.621, $100, $94.05, and $.87?

8. From $100.15 take $62.37.

9. To the sum of $308.60 and $190.125 add their dif ference.

10. From the sum of $2750. and $1680.621⁄2 take their difference.

11. A merchant's sales for a week were as follows: Monday, $125.60; Tuesday, $98.50; Wednesday, $190.30; 'Thursday, $215.; Friday, $175.80; Saturday, $247.90: what was the amount of his sales for the week?

12. A man exchanged three city lots, valued respectively at $900, $1200, and $750, for a farm valued at $3075, paying the difference in money: how much money did he pay?

13. A man receiving a salary of $1600 a year, pays $325 for house rent, $450.80 for provisions, $200.60 for clothing, and $245 for all other expenses: how much has he left?

14. A man deposits in a bank, at different times, $75, $230.80, $180.40, and $95, and he draws out $40, $87.50, $331.45, $20.15, and $18.60: what is his bank balance?

132. RULE.-To add or subtract sums of money, Write units of the same denomination in the same column, add or subtract as in simple numbers, and separate dollars and cents by a period, and prefix the dollar sign.

MULTIPLICATION AND DIVISION.

1. A mechanic earns $2.50 a day: how much will he earn in 6 days? 10 days?

2. What will 8 barrels of flour cost, at $7.25 a barrel? At $6.50 a barrel?

3. What will 20 yards of carpeting cost, at $1.75 a yard? At $2.25 a yard?

4. A drover paid $38.70 for 9 sheep: what did they cost apiece?

5. A man paid $42 for 8 tons of coal: what did it cost per ton?

6. If a man earn $39 in 6 days: how much will he earn in 10 days? In 20 days?

7. At 25 cents a dozen, how many dozens of eggs can be bought for $4.50?

WRITTEN PROBLEMS.

8. A farmer sold 45 hogs at $22.45 apiece: how much did he receive for them?

9. A miller sold 237 pounds of flour, at $7.62 a barrel : what amount did he receive?

10. A man sold a farm of 260 acres, at $331 per acre: what was the amount received?

11. A farm containing 125 acres was sold for $5093.75: what was the price per acre?

12. How many carriages, at $125 apiece, can be bought for $8000? For $7500?

13. At $12.371⁄2 a ton, how many tons of hay can be bought for $4653? For $1163.25?

14. A farmer sold 3 hogs, weighing respectively 278, 309, and 327 pounds, at $.07 a pound: how much did he receive?

15. A farmer sold in one year 536 pounds of butter, at 30 cts. a pound; 1200 pounds of cheese, at 16 cts.; and 19 tons of hay, at $8.75 a ton: how much did he receive?

16. A grocer bought 540 pounds of coffee for $81, and 420 pounds of tea for $525; he sold the coffee at 18 cts. a pound, and the tea at $1.60 a pound: how much did he gain?

133. RULES.-1. To multiply or divide sums of money by an abstract number, Multiply or divide as in simple numbers, separate dollars and cents in the result by a period, and prefix the dollar sign.

2. To divide one sum of money by another, Reduce both numbers to the same denomination, and divide as in simple numbers.

ABBREVIATED METHODS.

LEDGER COLUMNS.

134. A Ledger is a book in which business men keep a summary of accounts.

The items on a ledger page often make long columns of figures, which are added or footed with absolute accuracy.

135. Let the pupil foot the following ledger columns by adding two or more columns at once, being as careful to

obtain accurate results as he would be in actual business. (See Art. 22.)

SUGGESTION. The partial footings obtained by each summary, should be written upon a separate piece of paper. This will permit the re-adding of any column or set of columns, as the case may be, without the trouble of re-adding the preceding columns, and it will also avoid the defacing of the page by erasures and corrections.

ALIQUOT PARTS.

136. When the price of an article is an aliquot part of a dollar, the cost of any number of such articles may be found more readily than by multiplying.

137. The aliquot parts of a dollar commonly used in busi

The following aliquot parts of aliquot parts of a dollar

1. What will 56 pounds of grapes cost, at 121⁄2 cts. a pound?

SOLUTION. At $1 a pound, 56 pounds will cost $56, and at 121 cts., which is } of $1, 56 pounds will cost of $56, which is $7.

2. What will 120 spellers cost, at 25 cts. apiece? At 331 cts.?

3. What is the cost of 96 dozens of eggs, at 163 cts. a dozen? At 20 ets.? At 25 cts.?

4. What will 240 pounds of sugar cost, at 12 cts. a pound? At 16 cts.? At 20 cts.?

5. At 163 cents a dozen, how many dozens of eggs can be bought for $15?

SOLUTION.-At 163 cents a dozen, $1 will buy 6 dozens of eggs, and $15 will buy 15 times 6 dozens, or 90 dozens.

6. At 12 cts. a pound, how many pounds of lard can be bought for $12? For $25?

7. How many pounds of butter, at 33 cts. a pound, can be bought for $15? For $33?