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Paris, 8th Dec. 1790.

For 370 crowns, at 344d. double ufance.

At double ufance, pay this my fecond of exchange (my first not paid) to Jofeph Rider, Efq. or order, three hundred and feventy crowns, at thirty-four pence farthing per crown, the value being received of Mr Edward Rofs, and place the fame to my account, as advised by John Willett.

To Meffrs Hoare and Co.

Bankers, in London.

6. Mr Jafper Gibson, of London, would draw on Mr Jacob Hill, of Rotterdam, in favour of Hemy Wilfon, Efq. or order, at twenty days after fight, for 575 £. fterling, exchange at 338. 91d. Flemish per £. fterling, for value received of ditto Wilfon, without further advice. The form of two bills, fuitable to these circumftances, are demanded?

7. Meffrs Harley and Wells, of London, would draw on Meffrs Ray and Wright, of Oporto, for 175.387 reas, in favour of Mr John Long, or order, at ufance, for value received of them in goods, and have the fame placed to account, as per advice. You are defired to draw out two bills fuitable for the purpose.

REMARK.

Ufance between England and France is 30 days after date; between England and Hamburgh, Amfterdam, Rotterdam, Flanders, &c. is one calendar month after date; between England and Spain or Portugal is two calendar months after date; and between England and Genoa, Leghorn, Milan, Venice or Rome is three calendar months after date.

VULGAR

FRACTIONS.

AVulgar Fradion is an expreffion of a part or parts of fome quantity, by two numbers, one above the

other, with a line between them.

The

The upper number is called the numerator, and the lower number the denominator.

The denominator fhews into how many parts the integer is divided; and the numerator fhews how many of those parts the fraction confists of.

A fimple or fingle fraction is a fingle expreffion for any number of parts of the integer; as, &, &, &.

8

A compound fraction is the fraction of a fraction or fractions, and is known by the word of; as, 4 of {, } of of 1 of 4.

A proper fraction is when the numerator is lefs then the denominator; as, 4, 1, 3, 12.

An improper fraction is when the numerator is greater than the denominator; as, 4, 4, 13.

A mixed number is compofed of a whole number and a fraction joined together; as 4, 6, 8+1.

A complex fraction has a mixed number for its numerator, for its denominator, or for both; 25 4 2층

799

as

NOT E.

8

ift. A whole number or integer may be turned into a fraction by making one its denominator; as, 1=8, 9, and 13.

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2d. A proper fraction is always lefs than unity or one, and an improper fraction is always greater than unity

or one.

REDUCTION of VULGAR FRACTIONS.

REDUCTION of vulgar fractions is the bringing them out of one form into another, without altering their values.

C A S E. I.

To reduce a vulgar fraction to its lowest terms.

RULE

R U L E.

Divide the greater term by the lefs, and this divifor by the remainder, and fo on, always dividing the last divifor by the last remainder, till nothing remains. Then, divide both the terms of the fraction by the last divifor, (called the common meafure) and the quotients will be the fraction required.

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ift. A vulgar fraction may be reduced to its lowest terms by dividing each of its terms by any number that will divide them without a remainder, and then these quotients again by another number in the fame manner, and fo on till no number greater than one will divide them; then, the laft quotients will be the lowest terms of the fraction

2d. When a cipher or ciphers happen to be on the right hand of both terms, cut off an equal number in each of them, and abbreviate the remaining figures as above.

EXAMPLE S.

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2. Abbreviate as much as poffible.

3. Reduce to its lowest terms.

4.

672
768
96
2

Reduce to its lowest terms.

550

5. Abbreviate as much as poffible.

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6. Reduce 175, 1114 and 1977 to their leaft terms.

Anf. §5, 117 and 434.

55 969

373

7. What is the lowest terms of 1? 8. Find the lowest terms of 421000

371800

CASE II.

Anf. 1131

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Anf. 2505

28500

To reduce an improper fraction to a mixed number, or to an integer.

R U L E.

Divide the numerator by the denominator, and the quotient will be an integer; and if there is a remainder, make it a numerator to the given denominator : then, reduce the fraction to its loweft terms, and annex it to the integer.

EXAMPLE S.

1. Reduce 1 to a mixed number.

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168

5.

to a whole or mixed number.

Reduce to a whole or mixed number. Anf. 21. 6. Reduce 3844 to a whole or mixed number. Anf. 183. 7. Reduce 52210

ΣΤ

21 to a whole or mixed number.

CASE

Anf. 247 r

93

III.

To reduce a mixed number to an improper fingle

fraction.

RULE.

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Multiply the integer by the denominator of the given fraction, and to the product add the numerator; then the fum written above the denominator will form the fraction required.

EXAMPLE S.

1. Reduce 12 to an improper fraction.

12 금
9

115

9 Anf.

2. Let 18 be reduced to an improper fingle fraction.

Anf. 12. 3. Reduce 31 to an improper fraction.-Anf. $14. 4. Reduce 934 to an improper fingle fraction.

5. Reduce 514 to an improper fraction.

Anf. 7783

8229

Anf. 88.

6. Reduce 17539 to an improper fraction.

CASE

Anf. 1705.

IV.

To reduce a compound fraction to a fingle one.

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Multiply all the numerators together for a new numerator, and all the denominators together for a new denomator: then, reduce the new fraction to its lowest terms for the answer.

NOTE.

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