1 A plan of a rectangular garden 40 feet wide and 60 feet long is to be drawn to a scale of 20 feet to an inch. What should be the width of the plan? The length?

2. A flower bed is 4 feet wide and 10 feet long. What is its perimeter? Its area?

3. Reduce 12 feet to inches. 21 square yards to square feet. 4. At 12 a yard, how many yards of cotton cloth can be bought for $1.00? For $1.50?

5. From a bolt of ribbon containing 12 yards, two pieces are cut. One is 23 yards long; the other, 2 yards long. How many yards are left in the bolt?

6. How many yards are left from 5 yards of rope after 2 pieces, each of a yard long, have been cut from it?

7. In buying 42 yards of muslin at 20¢ a yard, how much change should be received from $1.00?

8. Oranges are selling at 45¢ a dozen. At the same rate, how much must be paid for 8 oranges?

9. The following recipe for cake is to be doubled: 13 cups of sugar, cups of milk, cup of butter, 21⁄2 cups of flour, 2 teaspoons of baking powder, and 1 teaspoon of vanilla. How much of each ingredient should be used?

10. A carpenter works for 90¢ an hour, from 8 o'clock in the morning until 5 o'clock in the afternoon, with 1 hour off at noon. How much does he earn in a day?

[With pencil.]

11. Find the amount that must be paid for a roast of beef weighing 7 pounds, selling at 50¢ a pound.

1 Pupils should be able, also, to answer questions like these: How can you find the area of a room 10 ft. by 12 ft.? The number of inches in of a foot? The cost of 8 articles when the cost of a dozen is known? Drill on these questions should precede the test and cover the same types of problems both with and without numbers.

Find the total amount due for the articles in each of these lists:

14. Find how much would be left from a ten-dollar bill after paying for the items in problem 13.

15. Out of $50, my father pays a bill for groceries of $24.72 and a meat bill of $9.84. How much has he left?

16. A bedroom requires 4 strips of matting, each 4 yards long. Find the cost at 60¢ a yard.

17. A rectangular building lot is 40 feet wide and 104 feet deep. What is its value at 15¢ a square foot?

18. Garden markers 6 inches long are to be cut from a strip of wood 78 inches long. How many can be cut if the markers are made the same width and thickness as the strip of wood?

19. From 30 yards of canvas, three pieces are cut. One piece is 8 yards long; another, 5 yards long; and the other, 123 yards long. Find the length of the piece that is left.

20. A train has a run of 250 miles to make. The first hour it travels 42.8 miles; the second hour, 45.25 miles; the third hour, 47.35 miles. How far from its destination is it at the end of the third hour?

21. A farmer raises 40 acres of wheat yielding 18.25 bushels to an acre. What is the value of the wheat at $2.25 a bushel?

22. A telephone connects two farmhouses of a mile apart. How many feet of wire are required for a single line? Find the cost at $.006 a foot.

The men pictured here are keeping the accounts of a large retail store. It is their business to make a record of the income and expenses of the company and to send out bills to customers. This is done so that there may be no waste in spending money and as little loss as possible in collecting what is due the store.

The following pages contain the part of a bookkeeper's work that every boy and girl should know in order to keep his or her own accounts.

Give reasons why boys and girls, as well as business houses, should keep an accurate record of expenses.

II

[With pencil.]

The account pictured below is a record of receipts and expenditures such as might be kept by the treasurer of a football team. On the left-hand page are written the sums of money received during a month; on the right-hand page, those paid out. Such a record is called a cash account.

1. Find, from this account, the total amount received. The total amount paid out.

A cash account is balanced by adding to the sums paid out the amount of money on hand. The sum found by this addition should be the same as the total amount received.

2. For the cash account above, how can we find the amount of money, or balance, on hand? Where should this sum be written? What is the total for each page?

3. Why do you think the sum of money on hand is called the balance?

Find the balance for each of the following accounts:

4. A sixth-grade boy had on hand, Jan. 1, $6.24. He received for working Saturday: Jan. 6, $.75; Jan. 13, $.60. He spent, on Jan. 5, $.15 for a compass; Jan. 9, $.20 for paper; Jan. 11, $.90 for a book. He received, Jan. 20, for work, $1.25. He spent, on Jan. 22, $.50 for