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CASH ACCOUNTS

Alfred kept a cash account; that is, an account of money received and paid out. At the top of the lefthand page of his cash book he wrote Receipts. On this page he put down how much he had on hand and how much he received. At the top of the right-hand page he wrote Expenses. On this page he put down how much he paid out.

This was his account for one week:

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1. How much money had he during the week?

2. How much did he spend?

3. What was the difference between his receipts and h.o expenses?

4. Write his account for the next week, in which he cut two lawns, one for 50 cents, the other for 60 cents; sold his rabbit for 40 cents; received 20 cents for running errands, and his allowance of 25 cents; spent 50 cents at the circus, 15 cents for peanuts, 75 cents for a trapeze, and 67 cents for a dog collar. Use any dates between

June 8 and 14 that you wish. down first on the left-hand page?

What item must be put

5. Another boy had 43 cents on hand at the beginning of a week. He earned $1.85 selling papers, 40 cents running errands for the grocer, and 75 cents taking care of a furnace. He spent 65 cents for an arithmetic, 5 cents for paper, 3 cents for a pencil, and 25 cents for a cap. his cash account.

Write

6. Keep your cash account for one week and show it to your parents.

NOTE. Imaginary cash accounts should be made from data furnished by pupils.

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1. What part of 100 is 50? 5? 27 75? 20? 40? 60? 80? 10? 30? 70?

90?

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3. What part of a dollar is 90%? 871?

831?

80%? 75%? 70%? 66? 621? 60? 50? 40? 371? 331? 30? 25? 20%? 16? 12? 10? 5? 2? 14?

SHORT METHODS IN MULTIPLICATION

1. What is the cost of 8 neckties at 50 each?

Oral

SOLUTION. At $1 each, they would cost $8. At 50 each, they

will cost of $8, or $4.

Find the cost of: 2. 12 caps @ 25¢ 4. 40 plates @ 371⁄2¢ 6. 36 brushes @ 331 8. 32 books @ 62

10. 30 pans @ 163 ¢

3. 28 yards of cloth @ 75% 5. 72 bushels of grain @ 871 7. 48 pairs of slippers @ 62 9. 18 bushels of apples @ 663

11. 17 pairs of gloves @ 50% 12. At 75 cents a bag, what will 16 bags of flour cost? 13. Mrs. Dodge bought 16 yards of dress goods at 621 ⁄ a yard. How much did she pay?

14. How much must be paid for 100 skeins of yarn at 121 each?

15. At 871 each, how much will 2 dozen pieces of sheet music cost?

Make and solve problems based on the following:

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31. 48 32 64 52 40 80 60 28 72 84

32. 24 20 36

76 68

56 44 88 90 60

Multiply by 121; 25; 50:

33. 8 16 32
16 32 40 56 64 80 48 72 96

Multiply by 331; 163; 50:

34. 6 12 24 18 48 30 72 36 42 60

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Division is the process of finding how many times one number is contained in another number, or of finding one of the equal parts of a number.

What is the sign of division? What does it show?
What is the dividend? Divisor? Quotient?

When 1 hat costs $3, how is the number that can be bought for $24 found?

When 8 hats cost $24, how is the cost of 1 found?
How is work in division tested:

(1) When there is no remainder? Illustrate with 54 divided by 9.

(2) When there is a remainder? Illustrate with 54 divided by 5.

Divide the numbers in the drill table on page 5 by 2; 3; 4; 5; 6; 7; 8; 9; 10; 11; 12.

DRILL IN DIVISION

Written

Divide 1645 by 47 and test your work.

35

This division may be tested in two ways: (1) By finding the product of 47 and 35. The result equals the dividend.

471645

(2) By dividing 1645 by 35. The result is the divisor. What is the dividend when the quotient is 37 and the divisor 79?

I. Divide (short division) each dividend in the examples below by 2; 3; 4; 5; 6; 7; 8; 9; 10; 11; 12.

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21. How many times is 309 contained in 13,596?

22. By what must 2576 be divided to get a quotient of

46?

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