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2 times 15 37. When the amount of a purchase contains a fraction of a cent equal to, the next full cent is charged. The pur

chaser in this case would pay 38 cents.

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SHORT METHODS OF MULTIPLYING

1. Find the cost of 328 yards of muslin at 25 cents a yard.

SOLUTION. At $1 a yard the cost would be $328. At 25 cents a yard the cost will be of $328, or $82.

In the following problems use pencil only in writing the cost of each quantity and the total cost.

Find the total cost of:

2. 325 lb. @ 10¢

600 lb. @ 25¢

240 lb. @ 121
640 lb. @ 61

4. 25 yd. @ 20 ø
60 yd. @ 40
45 yd. @ 60
75 yd. @ 80%

6. 216 doz. @ 33¢ 360 doz. @66 108 doz. @163 120 doz. @ 831 8. 60 yd. @ 31 80 yd. @ 21 64 yd. @ 61 72 yd. @ 81% 10. 15 yd. @ 50¢ 25 yd. @ 25¢

10 yd. @ 75¢

40 yd. @ 621

96 yd. @ 8

3. 148 lb. @ 50¢

360 lb. @ 331

246 lb. @163
480 lb. @ 81¢

5. 145 yd. @ 10 ¢

240 yd. @ 30¢

150 yd. @ 70%

120 yd. @ 90 ø

7. 320 doz. @ 121
560 doz. @ 371
640 doz. @ 62¢

720 doz. @ 871⁄2¢

9. 56 yd. @ 121⁄2¢

96 yd. @ 331

84 yd. @ 81¢
45 yd. @ 40
11. 80 yd. @ 60¢
72 yd. @ 831
72 yd. @ 371⁄2¢
36 yd. @ 331
29 yd. @ 25¢

POSTAL PROBLEMS

DOMESTIC RATES OF POSTAGE

The following are the rates to all parts of the United States, including Panama Canal Zone, Porto Rico, Guam, Hawaiian Islands, Philippines, Tutuila (Samoan Islands), Canada, Cuba, Mexico, Republic of Panama, and Shanghai, China.

First-class Matter: Letters and all sealed matter, 2 cents an ounce or fraction thereof.

Second-class Matter: Newspapers and periodicals sent by publishers, 1 cent a pound or fraction thereof; when sent by others, 1 cent for four ounces or fraction thereof.

Third-class Matter: Books, circulars, pictures, etc., 1 cent for two ounces or fraction thereof.

Fourth-class Matter: Merchandise and all matter not included in any of the other classes, 1 cent an ounce, except seeds, which may be sent at the rate of 1 cent for two ounces.

Registration Fee (to insure safe delivery): 10 cents in addition to regular postage.

Special Delivery Fee (to insure quick delivery): 10 cents in addition to regular postage.

1. What is the postage on a letter weighing 1 oz.? oz.? 1 oz.? 2 oz.? 3 oz.? 31 oz.? 4 oz.? 41 oz.?

2. Mr. Chase sends by registered mail a letter weighing 21 ounces. What is the postage?

3. Mr. Luther sends a half-ounce letter by special delivery to his son. What is the postage?

4. A merchant sends in one day 37 letters (5 by special delivery) weighing ounce each, 350 catalogues each weighing 2 ounces, and 36 packages of samples each weighing 1 ounces. Find the amount of postage required.

5. A manufacturer sends out 1500 circulars weighing 11⁄2 ounces each, and under separate covers the same number of samples weighing 2 ounces each. What postage did he pay?

6. A magazine publisher sends by mail one and three quarters tons of magazines each month. What is his yearly bill for postage?

7. Myrtle sent 12 Christmas cards (sealed), 15 postal cards, 2 packages each weighing 5 ounces, 1 package weighing of a pound, and a book weighing 15 ounces. How much did she pay for postage?

8. What postage is paid by a newspaper company on 8 copies of its daily paper if each paper weighs 4 ounces? What postage must Thomas pay if he mails 8 copies of the same paper to his friends?

9. If a copy of a monthly magazine weighs 12 ounces, what postage must the publisher pay on 800,000 copies?

CASH ACCOUNTS

In cash accounts, "Cash" may be regarded as a person who accounts for one's money. Cash is debtor to money received, and credited with money paid out.

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Write these accounts in proper form :

1. Cash account of Clara Dow: Receipts: Mar. 1, 1911, on hand $0.65; Mar. 4, monthly allowance $4.00,

Mar. 11, old gold $3.50; Mar. 21, birthday present $5.00. Expenses: Mar. 2, flowers $0.50; Mar. 7, book $1.50; Mar. 10, fruit $0.85; Mar. 17, charity $0.60; Mar. 21, concert $0.75; Mar. 23, bag $3.00; Mar. 28, pin $4.25.

2. Cash account of Rufus Brown: Receipts: Mar. 1, 1911, on hand $65.00; Mar. 8, month's pay at $ 30.00 a week; Mar. 10, rent from house $20.00. Expenses: Mar. 4, taxes $75.00; Mar. 9, house expenses $45.00; Mar. 17, clothing $50.00; Mar. 23, repairs $5.00.

3. Cash account of a music teacher: Receipts: Mar. 1, 1911, on hand $8.50; Mar. 2, from 5 pupils, 10 lessons each, at $2.00 a lesson; Mar. 10, from 3 pupils, 20 lessons each, at $2.00 a lesson; Mar. 18, from 4 pupils, 10 lessons each, at $1.50 a lesson. Expenses: Mar. 4, living expenses $25.00; Mar. 10, tuning pianos $5.00; Mar. 15, special instruction, 10 lessons at $5.00 each.

4. Cash account of Mrs. Green: Receipts: Mar. 1, 1911, or hand $10.00; Mar. 4, rent from rooms $32.00; Mar. 15, pension $12.00; Mar. 18, sewing $9.00; Mar. 25, board $16.00. Expenses: Mar. 6, groceries $15.00; Mar. 7, provisions $18.00; Mar. 11, milk $ 2.80; Mar. 15, gas $4.50; Mar. 21, clothing $12.50.

5. Cash account of a dressmaker: Receipts: Mar. 1, 1911, on hand $10.50; Mar. 7, making 2 gowns at $15.00 each; Mar. 9, trimmings $5.80; Mar. 16, making waist $6.00; Mar. 21, cloth and making gown $28.00; Mar. 28, making 2 gowns at $18.50 each. Expenses: Mar. 4,

seamstress 24 days at $1.50 a day;

Mar. 17, silk and

trimmings $10.00; Mar. 24, buttons and braid $4.50; Mar. 30, rent $30.00; Mar. 31, linings $3.25.

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