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2. Find the sum of the debits and the sum of the credits. Does the difference equal the balance, $ 38.75 ?

3. Is the balance in favor of, or against Mr. Roberts ?

4. Had the balance been in favor of Mr. Roberts, on which side would it have been entered ? .

5. How do you determine on which side to enter the balance ? on which side to bring down the balance ?

To foot a ledger is to add and set down (usually in pencil) the total debits and credits of the accounts.

TEST. — When the footing of one side equals the footing of the other side, the account is in balance.

Written Work The day book shows the following sales and receipts. Make a ledger for the year, enter each item, foot and close the accounts.

1. William Stone.

DEBITS. — Feb. 1, cook stove, $ 22; Feb. 4, 40 lb. nails, $ 2.10; Feb. 5, heater, $ 75.70; Feb. 12, tin roofing, $79.08; Feb. 19, hardware, $ 14; Feb. 23, lime and cement, $50.70; Feb. 28, tile, $ 22.

CREDITS. — Feb. 1, sand, $15 ; Feb. 4, drayage, $ 9.50 ; Feb. 12, cash, $50; Feb. 16, lumber, $ 74.25: Feb. 25, cash, $20; Feb. 28, cash, $ 105.

2. Morris Brown & Co.

DEBITS. — Apr. 4, mdse., $15.90; Apr. 5, lumber, $190.72; Apr. 11, mdse., $ 23.15; Apr. 12, wagon, $ 90 ; Apr. 27, mdse., $ 20.70; surrey, $ 129.70; May 7, mdse., $ 40.05 ; May 12, cash, $ 100; May 20, lumber, $ 189.

CREDITS. — Apr. 10, labor, $ 129.71 ; Apr. 14, cash, $ 75 ; Apr. 21, labor, $29.70 ; Apr. 28, cash, $ 147; May 7, labor, $ 270.10; May 19, stone work, $ 175.39; May 28, cash, $ 70. · DENOMINATE NUMBERS

We measure the quantity of anything by finding how. many times it contains some unit of the same kind, called the unit of measure. . .

Thus, the number of bushels in a load of apples is found by seeing how many times it contains the unit of measure, 1 bushel.

A denominate number is a concrete number whose unit is a measure established by custom or law; as, 5 yards or 8 bushels. In these numbers 1 yard and 1 bushel are the units of measure.

A simple denominate number is a number of one denomination ; as, 3 feet, 5 pecks.

A compound denominate number is a number composed of two or more denominations that express one quantity; as 8 yards, 2 feet, 3 inches (length).

REDUCTION Reduction of denominate numbers is changing their form without changing their value ; thus,

2 bu.=8 pk. =64 qt.

or, 16 qt.=2 pk.= .5 bu. 1. Review thoroughly these tables : Liquid Measures; Dry Measures ; Measures of Length; Avoirdupois Weight; Troy Weight; Time Measures ; Stationers Measures ; Counting.

NOTE. — The other tables of denominate numbers are found on pages 345 to 348.

2. Change 64 qt. to bushels ; to pints. 3. How many pecks in į bu. ? 3 bu. ? if bu. ? 4. How many days from June 28 to October 1 ? 5. Express 5 yards as feet; as the fraction of a rod. 6. How many rods equal 271 yards ? 491 yards ? 7. Change $2.50 to mills; to dimes. 8. Change 1.3 T. to pounds. 9. Express 27 pecks as bushels ; as quarts. 10. How many ounces (avoir.) equal lb. ? 2.5 lb. ? 48 Ib. ? 71 lb. ?

11. If a ring is 18 carats fine, what part of it is pure gold ? 12. Express in minutes 1.5 hr.; 1.75 hr.; 34 hr. 13. Express in feet 14 rd.; 21 rd.; 8 yd.; and 54 yd. 14. How many minutes equal 720 seconds ? 3600 seconds ?

15. How many days is it from January 28, 1908 to March 5, 1908 ?

16. If a man works 8 hours a day, how many minutes does he work? How many minutes equal 9 hours ?

17. How many sheets of paper are there in 2 reams of paper ? in 5 reams ?

18. I bought 2 gross of lead pencils. How many lead pencils did I buy ?

19. If a horse eats 10 quarts of oats a day, how long will 5 bushels of oats last ?

20. How many dozen equal 180 things? how many gross?

21. How many days is it from Memorial Day (May 30) to the fourth of July ?

22. What is the perimeter of square that is 3.6 ft. on a

side ?

23. How many pecks does a 3-bushel bag hold ? a 2bushel bag ? a 5-bushel box?

24. A bushel of wheat weighs 60 lb. How many bushels are there in a ton of wheat ?

25 How many feet are there in 125 yards ? in 120 inches ?

26. Change 5 T. 4cwt. to tons; to pounds; to hundredweight.

27. Find the weight in ounces of a dozen teaspoons, each weighing 12 pennyweights.

Changing to smaller denominations.

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2. A dairyman delivered to his customers in one morning 19 gal. 3 qt. 1 pt. of milk. Find the number of pints delivered. 19, number of gal.

79, number of qt.

The product is numerically the same whatever number is the multiplier. Thus, 4 x 19 = 19 x 4; hence to shorten the work 4 and 2 may be regarded as multipliers, although in the explanation it must be remembered that 4 qt. and 2 pt. are really the multiplicands.

159, number of pt.

Reduce : 3. 28 bu. 3 pk. to quarts. 8. 16 T. 15 cwt. 85 lb. to 4. 27 gal. 1 qt. to pints.

pounds. 5. 10 da. 7 hr. to hours.

9. 1 solar year to hours. 6. 8 mi. 80 rd. to rods.

10. 12 fathoms 5 ft. to inches. 7. 15 da. 9 hr. 20 min. to

11. 25 rd. 3 yd. 2 ft. to feet. minutes.

12. 5 knots 1050 ft. to feet. 13. 11 lb. 8 oz. to ounces (avoir.). 14. Le of a ton to a hundredweight and pounds.

PT. = of 20 cwt. = 61 cwt.

cwt. = 1 of 100 lb. = 25 lb.

Po of a ton = 6 cwt. 25 lb. Change: 15. 14 lb. to ounces. 16. 13 bu. to pints. 17. 2 mi. 4020 ft. to inches. 18. / mi. to rods.

long ton to hundredweight and pounds. 20. ã common years to days, hours, etc.

21. In an automobile race the fastest machine ran of a mile in 36 seconds. Find the number of feet it ran per second.

22. Change .75 week to days, etc.

23. School is in session 4.25 hours. Find the number of minutes it is in session.

24. James lives 1.85 miles from school. Find the number of feet he walks to school.

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