64. The area of the United States in 1790 was 827,844 square miles, and in 1900 it was 3,025,600 square miles. Find the increase in territory.

65. One year the total number of immigrants into the United States was 1,027,421. Of these 788,239 entered at the port of New York. How many entered at other ports?

66. The highest mountain in the Appalachian Mountain system is Mt. Mitchell, 6703 feet above sea level. The highest mountain in the Rocky Mountain system is Mt. McKinley, elevation 20,464 feet. Find the difference in elevation.

67. A man bought a launch and paid $6775 for it, which was $3140 more than he paid for an automobile. Find the cost of the automobile.

68. The heaviest bell in the world weighs 432,000 pounds, and is in Moscow, Russia. How much heavier is it than the bell in the City Hall, New York, which weighs 22,500 pounds? 69. The daily travel in all countries is about 813,000 miles by rail and 361,832 miles by water. How much does the daily

travel by rail exceed that by water?

70. A month's receipts of oranges and lemons at New York City consisted of 275,372 boxes. All of the oranges and 797 boxes of lemons came from California. The total receipts of lemons were 142,822 boxes. How many boxes of oranges came from California?

71. How many more boxes of lemons were received than of oranges?

72. Two men took a 5-day trip in an automobile. Monday morning, before they started, the cyclometer registered 482.5 miles. Monday night it registered 541.7 mi., Tuesday night 603.4 mi., Wednesday night 661.2 mi., Thursday night 754.9 mi., and Friday night 836.3 mi. Find the whole distance traveled and the distance traveled each day.

73. Hook-and-ladder truck No. 1 weighs 9655 pounds. Engine No. 1 weighs 7985 pounds. Find the difference in weight.

74. If the tank in the tender of a locomotive has a capacity of 7500 gallons, but contains only 875 gallons, how many gallons are required to fill it?

75. A locomotive weighing 138,460 pounds was so constructed that all of the weight except 21,180 pounds was carried on the driving wheels. Find the weight on the driving wheels.

76. Two hundred twenty-nine thousand sixty-eight persons in Chicago voted for the adoption of voting machines, and twenty-six thousand nine hundred ninety voted against their adoption. By what majority did the measure pass?

77. A mechanic drilled two holes with their centers 2.45 inches from either end of a steel bar 8.25 inches long. How far apart were the holes from center to center?

78. During April a poultry man received $571.18 from sales of eggs and $202.35 from sales of fowls. His expenses for the month were feed, $117.56; coal, $20.20; lighting, $5.96; advertising, printing, stationery, and postage, $133.15; express, $4.20; wages, $185; other expenses, $72. Find his profit.

79. A city orchestra in Germany cost the city $1190 for first conductor, $714 for second conductor, $500 for concert master, $452 for harpist, $15,227 for other musicians, and $5397 for supplies, etc. The receipts were: symphony concerts, $2292; theater music, $12,614; city park concerts, $2292; other receipts, $7004. Find the surplus.

80. The iron used at the stove foundry is not pure iron. A stove that weighs 400 lb. contains about 11.96 lb. free carbon, 1.48 lb. combined carbon, 10.08 lb. silicon, 4.32 lb. phosphorus, .08 lb. sulphur, 2.84 lb. manganese, and the rest pure iron. Find the weight of pure iron in such a stove.

Accounts

50. A record of business transactions is called an account.

51. The business of the day is often recorded, as the transactions occur, in a book called a daybook. The records of the several transactions are afterward transferred, or posted, into another book called a ledger, where they are arranged in groups, each containing the transactions that belong to one class, as, for example, those relating to one person or firm.

These groups, or ledger accounts, headed by the name of the person, are arranged so that the amounts charged against the person, called debits, appear on the left side and those in his favor, called credits, on the right side.

52. A person who owes a debt is called a debtor, and a person to whom a debt is owed is called a creditor.

53. The difference between the sum of the debits and the sum of the credits of an account is called the balance.

54. Computing the balance, entering it on the lesser side, and ruling up the account, is called closing, or balancing, the

account.

Some business men do this at stated times, as once a month, the balance being brought down to continue the account. It is also done when an account is settled.

55. The following are a few abbreviations in common use:

The symbol # placed after a number stands for pounds, but if placed before, it is an abbreviation for the word "number."

Thus, 24 # means "24 pounds," but # 24 means "number 24."

The symbol @, meaning at, is always followed by the price of a unit.

Thus, 7# sugar @ 54, means "7 pounds of sugar at 5 cents a pound"; also, 6 doz. eggs @ 194, means "6 dozen eggs at 19 cents a dozen.”

56. The following form illustrates a closed ledger account with John Graham, the balance being brought down to continue the account into the next month:

1. What are the debits in this account? Find their sum.

2. Name the credits. Find their sum.

3. How much is the balance?

How is it found? See

whether it has been correctly computed.

4. Is the balance in favor of or against John Graham ? On which side of the account would it have been entered, if it had been in his favor?

On which side would it have been brought down?

5. What is the footing of the debit side of the account? of the credit side? How do the footings compare?

Test. When an account is properly closed, the footing of one side is equal to the footing of the other.

*These columns contain numbers of the daybook pages upon which the several transactions were entered.

WRITTEN EXERCISES

57. Prepare a ledger form for each of the following accounts, supply the year, enter the items, close and test the account:

1. George Griffin.

Debits. Jan. 8, Groceries, $10.37; Jan. 22, Groceries, $18.91; Feb. 10, Groceries, $7.89; Feb. 24, Groceries, 48; Mar. 6, Groceries, $15.75; Mar. 20, Groceries, 66; Apr. 4, Groceries, $9.72; Apr. 23, Groceries, $13.96.

Credits. Jan. 16, Cash, $5; Feb. 15, Cash, $14.50; Mar. 8, `Labor, $6.30; Mar. 14, Cash, $17; Apr. 15, Cash, $20 ; May 3, Labor, $8.75; May 17, Cash, $5.

2. Thomas Hinds & Co

Debits. July 12, Mdse., $185.50; July 19, Cash, $210; July 25, Mdse., $119.63; July 30, Mdse., $223.29; Aug. 11, Mdse., $88.72; Aug. 18, Cash, $335; Sept. 10, Mdse., $47.54.

Credits. - July 3, Mdse., $237.45; July 19, Mdse., $149.80; July 28, Cash, $125; Aug. 6, Mdse., $92.24; Aug. 14, Mdse., $422.18; Aug. 29, Mdse., $116.40; Sept. 4, Cash, $25; Sept. 8, Mdse., $173.91; Sept. 24, Mdse., $275.16.

3. Johnson & Mason.

Debits. May 6, 7 Carriages, $875; May 14, 5 Double Wagons, $450; May 20, 4 Runabouts, $210; May 25, 3 Surreys, $525; June 1, 3 Single Wagons, $225; June 8, 1 Phaeton, $200; and 6 Open Buggies, $480; June 15, 2 Buckboards, $100; and 2 Road Carts, $70.

Credits. Jan. 4, White Ash Lumber, $449.25; Jan. 9, Hub Timber (elm), $375.40; Feb. 4, Spoke Timber (hickory), $274.65; Apr. 8, Basswood Lumber, $124.80; May 10, Cash, $400; May 18, Cash, $325; June 4, Cash, $560; June 12, Cash, $350.