8. A lady paid $45.40 for some furs, $12.375 for a dress, $5 for a bonnet and $1.125 for a pair of gloves; how much

9. A farmer sold a cow for $20, a horse for $96.50, a yoke of oxen for $66.875, and a ton of hay for $9.40; how much did he receive for all? Ans. $192.775.

10. Bought a hat for $4.50, a pair of boots for $5.62}, an umbrella for $2.12, and a pair of gloves for $.87; what was the cost of the whole? Ans. $13.125.

11. A grocer bought a barrel of sugar for $17.84, a box of tea for $36.121, a cheese for $4, and a tub of butter for $7.09; what was the cost of all?

12. A merchant bought a quantity of goods for $458.25, paid for duties $45; for freights $98.621, and for insurance $16.40; how much was the whole cost?

Ans. $618.275.

13. Bought some sugar for $1.75, some tea for $.90, some butter for $2.121, some eggs for $.371, and some spice for $.25; what was the cost of the whole? Ans. $5.40.

14. Paid for building a house $1045.75, for painting the same $275.60, for furniture $648.87, and for carpets $105.10; what was the cost of the house and furnishing? Ans. $2075.325.

15. A farmer receives 120 dollars 45 cents for wheat, 36 dollars 62 cents for corn, 14 dollars 9 cents for pota toes, and 63 dollars for oats; how much does he receive for the whole?

16. A lady who went shopping, bought a dress for 7 dollars 27 cents, trimmings for 87 cents, some tape for 6 cents, some thread for 12 cents, and some needles for 9 cents; how much did she pay for all? Ans. $8.42.

SUBTRACTION.

124. 1. From 246 dollars 82 cents 5 mills, take 175

dollars 27 cents.

OPERATION.

$246.825

175.27

$71.555 Ans.

ANALYSIS. Writing the less num

ber under the greater, dollars under dollars, cents under cents, &c., we

subtract and point off in the result as

in subtraction of decimals. Hence

RULE. I. Write the subtrahend under the minuend, dollars under dollars, cents under cents, &c.,

II. Subtract as in simple numbers, and place the point in the remainder as in subtraction of decimals.

6. From $3472.50 take $1042.125. Ans. $2430.375.

7. From $540 take $256.67.

8. From $82.04 take $80.625.

Ans. $283.33.

Ans. $1.415.

9. From 3 dollars 10 cents, take 75 cents. Ans.$2.35. 10. From 10 dollars, take 5 dollars 10 cts. Ans. $4.90. 11. From 100 dollars, take 50 dollars 50 cents.

12. From 1001 dollars 9 cents, take 300 dollars.

16. From 50 cents take 37 cents 5 mills. Ans. $.125. 17. From 5 dollars, take 50 cents 8 mills. Ans. $4.492. 18. From 4 dollars, take 1 dollar 40 cents 5 mills. 19. Sold a horse for $200, which was $45.50 more than he cost me; how much did he cost me? Ans. $154.50

20. A man bought a farm for $4640, and sold it for $5027:50; how much did he gain? Ans. $387.50. 21. Borrowed $25 and returned $15.60; how much remained unpaid? Ans. 9.40. 22. A merchant having $10475, paid $2426 for a store, and $5327.875 for goods; how much money had he left? Ans. $2721.125.

23. Bought a sack of flour for $3.12; how much change must I receive for a 5 dollar bill? Ans. $1.875. 24. Bought groceries to the amount of $1.875; how much change must I receive for a 2 dollar bill?

Ans. 12 cents. 25. Paid $375 for a pair of horses, and sold one of them for $215.50; how much did the other one cost me?

Ans. $159.50.

26. I started on a journey with $50 and paid $10.62} railroad fare, $7.38 stage fare, $5.96 for board and lodging, and $.75 for porterage; how much money had I left? Ans. $25.285. 27. A farmer sold some wool for $27.16, and a ton of hay for $14.80. He received in payment a barrel of flour worth $6.875, and the remainder in money; how much money did be receive?! Ans. $35.085. 28. A woman sold a grocer some butter for $1.48, some eggs for $.94. She received a gallon of molasses worth 40 cents, a pound of tea worth 75 cents, and a pound of starch worth 12 cents; how much is still her due?

and

Ans. $1.145.

29. A tailor bought a piece of broadcloth for $87.50, He sold both pieces

and a piece of cassimere for $62.75.

for $170.87; how much did he gain on both?

Ans. $20.625.

MULTIPLICATION.

125. 1. Multiply $26.145 by 34.

OPERATION.

$26.145

34

104580

78435

$888.930 Ans.

ANALYSIS. We multiply as in simple numbers, always regarding the multiplier as an abstract number, and point off from the right hand of the result, as in multiplication of decimals. Hence the following

RULE. Multiply as in simple numbers, and place the point in the product as in multiplication of decimals.

Ans. $28.

6. What cost 8 cords of wood, at $3.50?

barrel?

7. What cost 14 barrels of flour, at $5.85 8. What cost 25 bushels of corn, at 75 cents a bushel? 9. At $2.125 a yard, what will 18 yards of silk cost? 10. At $.875 apiece, what will be the cost of 9 turkeys? 11. A farmer sold 40 bushels of potatoes at 37 cents a bushel, and 21 barrels of apples at $2.25 barrel; how much did he receive for both? Ans. $62.25.

11. Bought 124 acres of land at $35.75 an acre, and sold the whole for $6000; did I gain or lose, and how much? Ans. $1567.

13. What will be the cost of 275 bushels of oats, at 42 cents a bushel? Ans. $115.50. 14. A grocer bought 160 pounds of butter, at 14 cents a pound, and paid 25 pounds of tea, worth 56 cents a pound, and the remainder in cash; how much money did he pay?

15. What will be the cost of 15 yards of broadcloth, at $4.87 a yard? Ans. $73.125. 16. A grocer bought a tub of butter containing 84 pounds, at 12 cents a pound, and sold the same at 15 cents a pound; how much did he gain? Ans. $2.10.

17. A farmer took 3 tons of hay to market, for which he received $9.38 a ton. He bought 2 barrels of flour, at $6.94 a barrel, and 12 pounds of tea, at $.625 a pound; how much money had he left?

RULE. Divide as in simple numbers, and place the point in the quotient, as in division of decimals.

NOTE 1. In business transactions it is never necessary to carry the division further than to mills in the quotient.