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Aug. 1, By 2 doz. Scythes returned,

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Receiver vryment,

JONES, DUNLAP & Co.

What is the amount due?

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June 20, By printing 1500 Circulars,

By printing Letter Heads, 25, By 33 tokens Press-work,

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What is the amount due?

DEFINITIONS.

Art. 84. A Bill of Goods is a written statement of goods sold, with the price of each article and the entire cost. It also gives the date and place of the sale, and the names of the buyer and seller.

A bill is drawn against the buyer, or Debtor, and in favor of the seller, or Creditor.

A bill is receipted by writing the words "Received payment" at the bottom, and affixing the

seller's name. A bill may be receipted by a clerk, agent, or any other authorized person, as in bill 2.

Art. 85. When sales are made at different times, the dates may be written at the left, as in bills 4, 5, and 7.

A bill presenting a debit and credit account between the parties, may be written and receipted as in bill 6.

QUESTIONS FOR REVIEW.

What is United States money? What is it also called? Of what does United States money consist? What is each kind of money called?

What are the principal gold coins? Silver coins? Nickel coins? Copper coins? Name the two kinds of paper money. What is meant by "fractional currency"?

What are the principal denominations of United States money? Repeat the table. In what denominations are accounts kept? What use is made of the dollar sign? How are dollars and cents separated? Is the separatrix a period or a comma? Where is the figure denoting mills written?

How are dollars reduced to cents? Dollars to mills? Cents to mills? How are dollars and cents reduced to cents? Dollars, cents, and mills to mills? How are cents reduced to dollars? Mills to dollars?

Give the rule for adding or subtracting sums of money. Give the rule for multiplying or dividing a sum of money by an abstract number? By another sum of money?

What is a bill of goods? What does it contain? Against whom is it drawn? How is a bill receipted? By whom? Where are the dates of sales written? Where are items of credit written?

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Art. 86. Dry Measure is used in measuring grain, fruit, most vegetables, coal, and many other dry articles.

The denominations are pints, quarts, pecks, and bushels.

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NOTES.-1. The standard bushel is 18 inches in diameter and 8 inches deep. It contains 2150 cubic inches.

2. In measuring grain, seeds, and small fruits, the measure must be even full; but in measuring corn in the ear, potatoes, apples, and other large articles, the measure must be heaping full.

1. How many pints in 3 quarts?

SOLUTION.-In 3 quarts there are 3 times 2 pints, which are 6 pints.

2. How many pints in 5 quarts? In 8 quarts ? In 10 quarts?

3. How many quarts in 10 pints?

SOLUTION.-In 10 pints there are as many quarts as 2 pints are contained times in 10 pints, which is 5 times.

4. How many quarts in 8 pints? In 14 pints? In 16 pints? In 20 pints?

5. How many quarts in 3 pecks? In 5 pecks? In 7 pecks? In 10 pecks? 74

6. How many pecks in 16 quarts? In 20 quarts? In 32 quarts? In 56 quarts?

7. How many pecks in 5 bushels? In 71 bushels? In 93 bushels? In 11 bushels?

8. How many bushels in 12 pecks? In 20 pecks? In 32 pecks? In 40 pecks?

9. How many quarts in 8 pecks? In 12 pecks? 10. How many pints in 8 quarts? In 12 quarts? 11. What part of a quart is 1 pint? 2 pints? 12. What part of a peck is 1 quart? 3 quarts? 13. What part of a bushel is 1 peck? 2 pecks? 3 pecks? 4 pecks? 5 pecks?

14. How many pecks in 17 quarts? In 27 quarts? In 33 quarts?

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