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5. One thousand one dollars six-and-a-half cents. 6. Twenty-four doilars one mill. 7. Eight dollars one cent one mill. 8. Ten dollars three-and-a-half cents. 9. One hundred dollars two-and-a-half mills. 10. One hundred four dollars four mills.

Read the following: 1. $75.25.

5. $98.005. 2. $200.09. 6. $76.008. 3. $100.07. 7. $200.002. 4. $27.027. 8. $700.007.

9. $100.015. 10. $7.1875. 11. $20.0073. 12. $1001.001.

WRITTEN EXERCISES.

1. What is the sum of $63.05 and $75.125 ? 2. What is the sum of $270.005 and $.295 ?

3. From the sum of $20.28 and $1001.018 take the sum of 1 half eagle, 12 dimes, and 6 mills.

4. From $3.50 take 624 cents.

5. A farmer sold 274 bushels of apples at $.75 a bushel : how much did he receive ?

6. If 74 yards of broadcloth cost $16.35, how much will 45 yards cost ?

7. A stock dealer bought a horse for $125.50, another for $160, and a third for $200. He sold them for $500 : how much did he gain ?

8. Samuel bought a coat for $20.25, a vest for $7.50, and a pair of trousers for $9.75. He handed the merchant a twenty-dollar bill : how much did he still owe?

9. If 8} cords of wood cost $38.25, how much will 427 cords cost ?

10. If a man smoke 5 cigars a day, and the cost of

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each is 67 cents, how much will he spend in 15 years of 365 days, and 5 years of 366 days each ?

11. A merchant sold 4 pieces of muslin, each containing 304 yards, at 374 cents a yard, and took his pay in wheat at $1.25 a bushel : how many bushels did he receive ?

12. A grocer bought 1,250 sacks of coffee at $18.50 a sack ; he sold 624 sacks at $24, and the remainder at $19.125 : how much did he gain ?

13. If board is $8.75 a week, how long can à man board for $206.25 ?

14. A contractor paid $763.75 to 25 men for doing a piece of work that took them 23.5 days : what was the daily wages of each man?

15. The salary of the President of the United States is $50,000 a year. Reckoning 365 days to a year, how much does he receive per day?

16. The charge for sending a telegram from St. Louis to Chicago being 25 cents for 10 words, and 2 cents for each additional word, what is the cost of a dispatch of 29 words ?

17. A gentleman bought a watch for $75.75, a chain for $18.20, and a gold key for $5.90: he sold them so as to gain $11.80 : what did he receive for them ?

18. A lady bought 4 sets of chairs at $9.50 a set, 3 tables at $4.75 apiece, 3 rocking chairs, one at $5.35, and the others at $6.25 apiece, and 48 yards of carpet at $1.375 a yard : what was the amount of her bill ?

19. A dealer bought a boat-load of coal for $300, and by retailing it at $6.25 a ton, gained $75: how many tons were in the load ?

20. A man bought 12 barrels of cider, each containing 28.5 gallons, at $.25 a gallon, and sold it at 33 cents a gallon : how much did he gain ?

21. I bought 111 barrels of apples at $2.75 a barrel,

and sold 32 barrels at $2.50 a barrel, and the remainder at $3.20 a barrel : did I gain or lose, and how much ?

22. A man bought 120 acres of land at $75 an acre, and 216 acres at $88 an acre. He sold it all at $84 an acre : did he gain or lose, and how much ?

23. How many days must a laborer work at $1.624 a day, to pay for 5 tons of coal at $5.25 per ton, and 3 cords of wood at $4.25 per cord ?

24. At $35.60 a ton, how many tons of railroad iron can be bought for $5,119.28 ?

25. A man bought 24 boxes of lemons at $4.75 a box and sold them at $3.98 a box: how much did he lose ?

26. A man used $1,310.40 in paying 90 workmen. To 30 he gave $12 apiece : how much did he give to each of the others ?

27. A boy spent .5 of his money, gave away .25 of what remained, and then had $29.91 left : how much had he at first ?

28. If 17 yards of cloth cost .5 of $289, how much will 63 yards cost ?

29. What will of of 30 bushels of apples cost at of of a dollar a bushel ?

30. A newsboy paid $2.75 for a hundred papers. He sold 4 at 3 cents apiece, 4 at 2 cents apiece, and the remainder at 4 cents apiece : how much did he gain ?

31. Illustrate by an original problem addition of United States Money.

32. Illustrate by an original problem subtraction of United States Money.

33. Illustrate by an original problem multiplication of United States Money.

34. Illustrate by an original problem division of United States Money.

Bills and

and Accounts.

ART. 184.-A Bill of Goods is a written statement of articles sold, the quantity and price of each, the date of each sale, the date upon which the bill of goods is made out, the total indebtedness, and the name of the debtor and the creditor.

ART. 185.- The Debtor is the one that owes the debt, and the Creditor is the one to whom the debt is due.

ART. 186.-An Account is a record of the debit and credit transactions between parties.

ART. 187.-A Statement of Account is a list of items in an account.

ART. 188.—An Invoice is a full statement of merchandise sold, including all expenses incurred.

ART. 189.-A Bill is Receipted by writing the words “Received Payment” or “Paid,” at the bottom of the bill or across the face, with the signature of the creditor attached. If this is done by an authorized agent, he adds the word “ Per” and his own name or initials.

ART. 190.—To Balance an Account, the difference between the sum of the credit and debit accounts is added to the less side. This shows which party owes the other and how much.

The following are the principal abbreviations used in bills and accounts: @.... ..at.

Mdse .merchandise. Acct. or .... account. Mo.... .month. Bo't.... ... bought.

No. or #....number. ¢ or cts. .cents.

Payt.. payment. .company.

Pd.

· paid. ..credit.

Per. .by. Dr .debtor.

Pr....

· pair. Do or ditto.... .the same.

Prox.. .next month. Fr't. .....freight.

Rec'd.. .. received. Fol..

S.S.... ..steamship. Inst

.... the present month. Sunds.. ..sundries. Int. interest.

Ult.... .last month.

Co.... Cr..

...folio.

1.

ST. LOUIS, Mo., Jan. 8, 1886. MR. JONAS JONES,

Washington, D. C.

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Bought of WHITMAN AGRICULTURAL Co. 3 Rebound Plunger Hay Presses @ $275.00 2 Two Horse Railway Powers

125.00 4 Magic Feed Mills for Belt Power 37.00 3 Swing Saw Tables, 24 inch saw

40.00 2 Monarch Corn and Cob Mills .

25.00 4 No. vy St. Louis Feed Cutters

37.50 6 Pacific Broadcast Seed Sowers

18.50 2 Americus Senior Cider Mills

25.00 4 Garden Barrows, No. 3

4.50 5 Steel Bottom Road Scrapers

5.00 Rec'd payment, WHITMAN AGRICULTURAL Co.

Per C. E. WHITMAN.

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