12. In changing mills to dollars, how many places to the left is the decimal point moved?

13. Paid for a bag of flour $1.25, for coffee 40 cents, and for soap 20 cents. How much was paid for the whole?

14. A boy earned one week $3.50, and the next 75 cents. How much did he earn in all?

15. Jane has 60 cents, Alice 15 cents, and Henry $1.20. How much have they all?

16. Bought an arithmetic for $1.25, and gave a two-dollar bill in payment. What change should I receive?

17. Bought a plow for $12.50, and sold it for $15. How much did I make?

18. How much is the profit on flour bought for $7.50, and sold for $9.25 ?

19. If a man can earn $1.50 in one day, how much can he earn in 3 days?

20. How much must be paid for 5 pairs of shoes at $2.25 a pair?

21. At 25 cents a yard, how many yards of cloth can be bought for $1.75?

22. At 50 cents a bushel, how many bushels of apples can be bought for $4.75 ?

WRITTEN EXERCISES.

23. Bought a coat for $13.50, a vest for $2.63, a hat for $5, and a pair of boots for $6.13. What was the amount?

24. A man paid for tea 63 cents, for butter 80 cents, for flour $7.50, and for other articles $ 32. What did he pay for the whole ?

25. Mr. Avery bought a farm for $6500, and paid down. $1356.85. How much more had he to pay ?

26. How much will be received for 56 pounds of crackers at 14 cents a pound, and 128 loaves of bread at 9 cents a loaf ? 27. How many yards of cloth at 19 cents a yard can be bought for $47.50 ?

28. A man bought 491 bushels of corn at 81 cents a bushel. He used 29 bushels, and sold the rest at 95 cents a bushel. How much did he make?

29. Bought a house and farm of 36 acres for $7975. The house is worth $4560. What is the value of the land an acre, to the nearest cent?

30. A farmer sold 187 acres of land at $37.50, and 131 acres at $63 an acre. At what rate an acre, to the nearest cent, did he sell the whole ?

31. At 67 cents a yard, how many yards of cloth can be bought for $29.70 ?

32. At 9 cents a pound, how many pounds of beef can be bought for $68.40 ?

33. When 7 barrels of onions are worth $26.25, what are 43.50 barrels worth?

34. Bought land for $1040.98, and sold 35.45 acres at $20.40 an acre; the rest was worth to me $20.50 an acre. How many acres did I buy?

ALIQUOT PARTS.

155. Aliquot Parts of a number are such parts of the number as will exactly divide it. Thus,

2, 21, 3, and 5 are aliquot parts of 10.

156. Computations are often abridged by use of the following

ORAL EXERCISES.

35. What will 42 yards of cloth cost at 163 cents a yard?

Solution. — 163 cents is of $1. Since one yard costs $1, 42 yards will cost 42 times $1, or $42, or $ 7.

36. At 12 cents a pound, what will 96 pounds of sugar cost?

37. At 25 cents a box, how much will 60 boxes of strawberries cost?

38. At 12 cents a pound, how many pounds of sugar can be bought for $12?

Solution. At 12 cents a pound, $1 will buy 8 pounds, and $12 will buy 12 times 8 pounds, or 96 pounds.

39. At 25 cents a box, how many boxes of strawberries can be bought for $15 ?

40. At 333 cents a yard, how many yards of cloth can be bought for $9.33?

41. At 50 cents a gallon, how many gallons of molasses can be bought for $11.50 ?

42. At 20 cents a dozen, how many dozen eggs can be bought for $10.80 ?

WRITTEN EXERCISES.

43. What will 1832 pairs of shoes cost at $1.75 a pair?

44. What will 144 bushels of wheat cost at $1.37 a bushel?

45. What will 84 yards of cloth cost at 663 cents a yard?

46. What will 60 pairs of boots cost at $3.87 a pair? 47. At $ 5.12 a dozen, how many dozen pocket-knives can be bought for $502.25 ?

48. At $1.62 a pair, how many pairs of shoes can be bought for $29.25?

49. At $0.87 each, how much must be paid for 56 caps? 50. At $2.25 a day, how much will a man earn in 302 days?

51. At 37 cents a yard, how many yards of cloth can be bought for $ 793.87 ?

52. What will 575 melons cost at $16 a hundred ?

Solution.

575 is equal to 5.75, or 5 hundreds. 5 hundreds, at $16 a hundred, will cost 5 times $ 16, or $ 92.

53. What will 1360 herrings cost at 37 cents a hundred ? 54. What will 650 melons cost at $12.50 a hundred?

55. What will 2250 feet of boards cost at $20.50 a thousand feet?

Solution.

2250 is equal to 2.250, or 24 thousands; and 24 times $20.50 = $46.12.

56. How much will 5650 feet of plank cost at $44 a thousand feet?

57. What is the cost of 4565 feet of joist at $ 23 a thousand feet; 13640 feet of boards at $ 53.55 per thousand feet; and 15250 shingles at $ 4.50 per thousand?

58. If 18500 bricks are sold for $155.40, what is the cost per thousand?

Solution.

18500 18.5 thousands.

Since 18.5 thousands cost

$155.40, 1 thousand will cost $155.40 18.5, or $ 8.40.

59. If 8375 feet of spruce scantling cost $100.50, what is the cost of a thousand feet?

60. If 650 melons cost $ 81.25, what is the cost a hundred? 61. Bought a farm, containing 75.8 acres, at $31.50 an acre, and sold it for $2274. What was the loss per acre?

ACCOUNTS AND BILLS.

157. An Account is a record of articles bought or sold, cash paid or received, or services rendered.

158. A Debtor is one who owes a debt, and a Creditor is one to whom a debt is owed.

159. A Bill is a written statement of an account made out by the creditor for the debtor.

A bill is Receipted when its payment is acknowledged in writing by the creditor, or by some one authorized to sign for him.

NOTE. Dr. is for "debtor," Cr. for "creditor," M. for "thousand," and @ for "at."

WRITTEN EXERCISES.

Copy and find the amounts and balances of the following accounts and bills: :

Henry Otis,

1881.

62.

En Account with JAMES DELANY, Br.

Jan. 3 To 1 bbl. Molasser 44 gal. @ 55¢

100 lb. Carolina Rice " 79

50 lb. Mocha Coffee " 28¢ 1 bbl. Sugar 328 lb.

1 box Tea 35 lb.

وو

1145¢