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9. What is the sum of, 378 dols., 1.ct. 136 dols. 91 cts $44 dols. 8 cts. and 365 dols. ?

Ans. $1224. 10. What is the sum of 46 cents, 52 cents, 92 cents and 10 cents ?

Ans. $2. 11. What is the sum of 9 dimes, 8 dimes, and 80 cents ?

Ans. $24. 12. I received of A B and C a sum of money ; A paid me 95 dols. 43 cts. B paid me just three times as much as A, and C paid me just as much as A and B both ; can you tell me how much money C paid me?

Ans. $381, 72 cents. 13. There is an excellent well built ship just returned from the Indies. The ship only is valued at 12145 dols. 86 cents; and one quarter of her cargo is worth 25411 dols. 65 cents. Pray what is the value of the whole ship and cargo?

Ans. $113792, 46 cts.

A TÀILOR'S BILL. Mr. James Paywell,

To Timothy Taylor, Dr. 1814,

6. cts.

$. cts. April 15. To 21 yds. of Cloth, at 6, 50 per yd. 16 25 To 4 yds. Shalloon, 75

3 00 To making your Coat,

2 50 To 1 silk Vest Pattern,

4 10 To making your Vesty

1 50 To Silk, Buttons, &c. for Vest, 045

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Sum, $ 27 80

By an act of Congress, all the accounts of the United States, the salaries of all officers, the revenues, &c. are to be reckoned in federal 'moner; which mode of reckoning is so simpie, easy and convenient, that it will soon come into common practice throughout all the States,

2

SIMPLE SUBTRACTION.

Subtraction of whole Numbers, TEACHETH to take a less number from a greater, of the same denomination, and thereby shows the difference, or remainder : as 4 dollars subtracted from 6 dollars, the remainder is two dollars.

RULE.

Place the least number under the greatest, so that units may stand under units, tens under tens, &c. and draw a line under them.

2. Begin at the right hand, and take each figure in the lower line from the figure above it, and set down the remainder.

3. If the lower figure is greater than that above it, add ten to the upper figure ; from which number so increased, take the lower and set down the remainder, carrying one to the next lower number, with which proceed as before, and so on till the whole is finished.

PROOF

Add the remainder to the least number, and if the sum be equal to tlie greatest, the work is right.

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(7.).

(8.) From 917144043605 3562176255002

Take 40600852164 1.235271082165
Rem.
(9.)

(10.) (11.) (12.)
From 100000 2321665 200000 10000
Take 65321 2000000 99999
Diff.

13. From 360418, take 293752. Ans. 66666.
14. From 765410, take 34747. Ans. 750663.
15. From 341209, take 198765. ns. 142444.
16. From 100046, take 1009.

Ans. 90037. 17. From 2637804, take 2376982. Ans. 260822. 18. From ninety thousand, five hundred and forty-six, take forty-two thousand, one hundred and nine.

Ans. 48437. 19. From fifty-four thousand and twenty-six, take nine thousand two hundred and fifty-four. Ans. 44772.

20. From one million, take nine hundred and ninetynine thousand.

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Ans. One thousand. 21. From nine hundred and eighty-seven millions, take nine hundred and eighty-seven thousand.

Ans. 986013000. 22. Subtract one from a million, and shew the remainder.

Ans. 999999.

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QUESTIONS.

:

1. How much is six hundred and sixty-seven, greater than three hundred and ninety-five ? Ans. 272.

2. What is the difference between twice twenty-seven, and three times forty-five ?

Ans. 81. 3. How much is 1200 greater than 365 and 721 added together :

Ans. 114. 4. From New-London to Philadelphia is 240 miles. Now if a man should travel five days from New-London towards Philadelphia, at the rate of 59 miles each day, how far would he then be from Philadelphia.

Ans. 45 miles,

11.

5. What other number with these four, viz. 21, 52, 16 and 12, will make 100 ?

Ans. 19. 6. A wine merchant bought 721 pipes of wine for 90846 dollars, and sold 543 pipes thereof for 89049 doklars ; how many pipes has he remaining or unsold, and what do they stand him in ? Ans. 178 pipes unsold, and they stand him in 1797 dels.

SUBTRACTION OF FEDERAL MONEY.

RULE, i'lace the numbers according to their value; that is, wllars under dollars, dimes under dimes, cents under cents, &c. and subtract as in whole numbers.

EXAMPLES. $. d. com. rom 45, 4 7 5 Take 43, 4 8 5 Rem. $1,, 990 one dollar, nine dimes, and nine

cents, or one dollar, and ninety-nine cents.
$. d. c.

S.
d. c. 12

5. d. c. m.
46, 2 4 6

211, 110 56, 164

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From 45, 74
Take 13, 8.9
Rem.

111, 11

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11. From 125 dollars, take 9 dollars 9 cents.

Ans. 115 dolls. 91 cts. 12. Frem 127 dollars 1 cent, take 41 dollars 10 cents.

Ans. 85 dolls. 91 cts.

13. From 365 dollars 90 cents, take 168 dols. 99 cents.

Ans. $196, 91 cts. 14. From 249 dollars 45 cents, take 180 dollars.

Ans, $69, 45 cts. 15. From 100 dollars, take 45 cts. Ans. $99, 55 cts.

16. From ninety dollars and ten cents, take forty dollars and nineteen cents.

Ans. $49, 91 cts. 17. From forty-one dollars eight cents, take one dollar nine cents.

Ans. $39, 99 cts. 18. From 3 dols. take 7 cts. Ans. $2, 93 cts. 19. From ninety-nine dollars, take ninety-nine cents.

Ans. $98, 1 ct. 20. From twenty dols. take twenty cents and one mill.

Ans. 819, 79 ctş. 9 mills. 21. From three dollars, take one hundred and ninetynine cents,

Ans. $1, 1 ct. 22. From 20 dols. take 1 dime. Ans. $19, 90 ctsa

23. From nine dollars and ninety cents, take ninetynin“ dimes.

Ans. O remains. 24. Jack's prize money was 219 dollars, and Thomas received just twice as much, lacking 45 cents. How much money did Thomas receive ? Ans. $437, 55 cts.

25. Joe Careless received prize money to the amount of 1000 dollars; after which he lays out 411 dols. 41 cents

of fine horses; and 123 dollars 40 cents for a gold watch and a suit of new clothes; besides 359 dols. and 50 cents he lost in gambling. How much will he have left after paying his landlord's bill, which amounts to 85 dols. and 11 cents ?

Ans. 820, 58 cts.

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for a span

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SIMPLE MULTIPLICATION, TEACHETH to increase, or repeat the greater of two numbers given, as often as there are units in the less, or multiplying number; hence it performs the work of maпу.

additions in the most compendious manner. The number to be multiplied is called the multiplicandl

. The number you multiply by, is called the multiplier.

The number found from the operation, is called the product.

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