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$.105 to mills.
$3.03 to mills.
$.05 to mills.
$10 to cents.
$45 to mills.
$.01 to cents.

12. Reduce $.375 to mills.
13. Reduce $4.50 to mills.
14. Reduce $.45 to mills.
15. Reduce $102 to cents.
16. Reduce $120 to mills.
17. Reduce $.25 to cents.
18. How many dollars in 7500 cents?

Ans. $75.

19. How many dollars in 7550 cents?

Ans. $75.50.

20. How many dollars in 3125 mills?

Ans. $3.125.

21. How many dollars in 4000 mills?
22. Reduce 1507 cents to dollars.
23. Reduce 1001 cents to dollars.
24. Reduce 1500 mills to dollars.
25. Reduce 10250 mills to dollars.
26. Reduce 5000 cents to dollars.
27. Reduce 5000 mills to dollars.
28. Reduce 375 cents to dollars.
29. Reduce 375 mills to dollars.
30. Reduce $4.50 to mills.

31. Reduce 4500 mills to dollars.
32. Reduce $10.10 to cents.

33. Reduce 1010 mills to dollars.

Art. 81. RULES.-1. To reduce dollars to cents, Annex two ciphers.

2. To reduce dollars to mills, Annex three ciphers.

3. To reduce cents to mills, Annex one cipher

I. A.-9.

4. To reduce dollars and cents to cents, ΟΙ dollars, cents, and mills to mills, Remove the separatrix and the dollar sign.

5. To reduce cents to dollars, Place the separatrix before the second right-hand figure.

6. To reduce mills to dollars, Place the separatrix before the third right-hand figure.

NOTE.-Annexing two ciphers is multiplying by 100, and pointing off two figures from the right is dividing by 100. See Arts. 37, 45.)

LESSON III.

Addition and Subtraction.

WRITTEN EXERCISES.

1. What is the sum of $50, $16.50, $3.333, and $.87?

PROCESS.

$50.

16.50 3.333 .875

$70.708, Ans.

Write the several numbers to be added so that units of the same denomination may stand in the same column, and then add as in simple numbers. The dollar sign need not be written but once.

2. What is the sum of $1.20, $5, $10.15, $.85, and $.621?

3. What is the sum of $9, $12.50, $4.37, $40.08, $6.33, and $25.?

4. Add 45.37, $100.50, $16.12, $37, $9.05, $.87, $4.44, and $95.

5. From $37.50 take $5.621.

PROCESS.

$37.500 5.625

$31.875, Ans.

6. From $6.37 take $5.873. 7. From $100. take $1.256. 8. From $10. take $.10.

9. A man sold a carriage for $160.75, a horse for $125, a set

of harness for $26.37, and a saddle for $15.625: what was the amount received?

10. A grocer buys flour at $8.62 a barrel, and sells it at $10. a barrel: what is his gain?

11. A merchant paid $32.50 for a barrel of sugar, and sold it for $35.: how much did he gain?

12. A laborer earns $17.50 a week, and his expenses are $12.62 a week: how much can he save each week?

13. A man bought a house and lot for $3506.75, and sold it for $4000: what was his gain?

14. A man bought a carriage for $160, paid $22.75 for repairing it, and then sold it for $180: how much did he lose?

15. Mr. Smith bought a house and lot for $4500, and paid $40.50 for a front fence, $105.65 for painting the house, $47.12 for papering several rooms, and $25 for other improvements: what will he make if he sell the property for $5000?

Art. 82. 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.

LESSON IV.

Multiplication and Division.

WRITTEN EXERCISES.

1. What will 9 cords of wood cost, at $3.621

a cord?

PROCESS.

$3.625 9

$32.625, Ans.

If 1 cord of wood cost $3.625, nine cords will cost 9 times $3.625, which is $32.625.

2. What will 16 barrels of flour cost, at $7.50 a barrel?

3. What will 40 yards of cloth cost, at $1.121 a yard.?

4. What will 12 tons of hay cost, at $11.50 a ton?

5. At 183 cents a dozen, what will 12 dozen of eggs cost?

6. If a boy earn $4.37 a week, how much will he earn in 20 weeks?

7. A drover sold 36 cows at $33.33 a head: how much did he receive for them?

8. What will 90 bushels of wheat cost at $1.621 a bushel?

9. If 9 cords of wood cost $32.62, what will 1 cord cost?

PROCESS:

9) $32.625

$3.625, Ans.

If 9 cords cost $32.625, one cord will cost of $32.625, which is $3.625. or $3.621.

10. If 12 pounds of sugar cost $2.16, what will 1 pound cost?

11. A man paid $1687.50 for 45 acres of land: what was the price an acre?

12. A grocer paid $135 for 18 barrels of flour: what was the cost a barrel?

13. A man earned $91. in 8 weeks: how much did he earn a week?

14. At $.12 a dozen, how many dozens of eggs can be bought for $5?

PROCESS.

$5=5000 mills, and $.12}=

125 mills. Hence, $5.$.12 5000 mills 125 mills, which =

125 m.) 5000 m. ( 40, Ans. 500

is 40.

NOTE.-When both divisor and dividend are denominate numbers, they must be reduced to the same denomination before dividing.

15. At $1.25 a bushel, how many bushels of corn can be bought for $75.

16. At 3 cents a piece, how many lemons can be bought for $7.

17. If a boy earn 75 cents a day, in how many days will he earn $24?

18. At 37 cents a bushel, how many bushels of oats can be bought for $57.75.

19. A farmer sold 35 pounds of butter at 20 cents a pound, and received in payment muslin at 12 cents a yard: how many yards of muslin did he receive?

20. A farmer exchanged 16 cows, at $27.50 a

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