BUSINESS PROBLEMS. The Extension Clerk. NOTE. In large wholesale houses, clerks are sometimes employed in extending bills. These clerks receive the bills upon which the amount, description, and price of the goods sold, are given, and extend each line; that is, they carry into the proper place the value of each purchase. They also add the columns of figures representing these values. where the extension figures should appear. Put the amount of the bill, in column B opposite the last line in column A. 261 lb. @7¢ a pound. +325 lb. @70¢ per cwt. 5 cases; 2 doz. in a case; $1.10 a dozen. § 764 lb. @ $2.00 a bushel. 1726 lb @ $5.51 per cwt. Warner... Golden House Potter Uncanonized......... 1.50 20% 2 Thompson Political Economy 1.00 6% 3 Steel.... Hosts of the Lord. 1 Besant.... Fourth Generation.. Garland... Eagle's Heart 2 Seawell House of Egremont 1 ... Harris.... On the Wing of Occasions. Taylor Cobbler of Nimes..... 1.25 20% Salesman, Gould. A B 150 .4.50 * 1.50 150 .2.00 .1.50 .1.50 1.50 .1.50 Putnam... Book of Common Worship 1.25 10% 4 Ade Ward... 은 Mulock 1 Fables in Slang.... Eleanor.. A Hero.. Sheridan.. The Rivals. ..1.00 ...1.50 .90 Less 25% ...‡ 1. Copy, extend, and find the amount of the above bill. 2. How much must Mr. Dodge remit if paid in 10 days? 3. In 30 days? 4. In 60 days? 5. In 75 days? NOTE. In this bill the list price of all books upon which the discount is exactly 25%, should appear in column A. The net price of all other books is carried directly into column B. The sum of column A less 25% of itself is carried into column B. The sum of column B is the amount of the bill; but a special discount, as shown at the top of the bill, is allowed for prompt payment. The dashes indicate where the extension figures should appear. *Two books @ $4.50 each. 25% of the footing of column A. + $1.25 less 15% of itself. The footing of column A less 25% of itself 1. Copy, extend, and find the amount of the above bill. NOTE. In this bill list prices are given. In column A, values according to list prices are to appear; in column B, net values. dashes indicate where the extension figures should appear. *24-inch cast iron ells at 6¢ each. + 507 feet, 0 inches. a & b. The footing should appear at a; the footing less the discount, at b. The 1. Copy, extend, and find the amount of the above bill. 2. How much must Mr. Collins remit if paid in 10 days or less? 3. How much if paid in 30 days? 4. How much if paid in 60 days? * 1 piece of muslin containing 52 yd. @ 6¢ a yard. † 4 dozen balls @ 65¢ a dozen. a, b, c, d, etc. The sum of a, b, and c should appear at d; f, is the discount: g is e less the discount. Tax Extension. Tax extension clerks compute what each property holder must pay for the several purposes for which taxes are exacted. To aid in doing this work extensive tables are usually provided by which the tax on any assessed value at any give rate may be found without arithmetical process,-by mere reference to the tables. Such tables cannot be presented within the limits of an ordinary arithmetic. In the tax extension required on page 292, the following substitute for these tables may be employed to advantage. This table shows the tax on any number of hundred dollars from 1 to 9. It is apparent that the tax on any number of thousands of dollars would be ten times as much as the amount shown in the table; on any number of tens of dollars, one tenth as much, etc. "R. & B." stands for Road and Bridge; "Lib.," for Library. TAXES IN SCHOOL DISTRICT No. 4, AURORA, ILL. Assessed State. County. Bond. Town. R. & B. Lib. City. School. Total. Value. * In many states it is provided by law that "In the extension of taxes, the fraction of a cent shall be extended as i cent." |