19. Add .00869, .0571, 36.426, 68.07956, .00964, .473, .8652, .17, .0086.

20. Add .000524, .00524, .0524, .068397, 6.080576, 12.008642, 99.0864, .000748, .429783.

21. A man gave each of his four sons $375; he gave his daughter as much as he gave to two sons; and to his wife as much as he gave to three sons. How much did he give

to all?

22. A man left to his heirs a certain quantity of land. To the first he gave 320 acres; to the second as much as to the first, and 80 acres more; to the third as much as to the second, and 96 acres more; to the fourth as much as to all of the others, and to his wife as much as to the first three. How many acres did he bequeath?

23. In 1893, the enrollment in the public schools of Illinois was as follows: Number of male pupils enrolled in graded schools, 228,412; number of females, 235,885; number of male pupils enrolled in ungraded schools, 189,851; number of females, 171,937. What was the total enrollment for the year?

24. For the same year the number of male teachers in graded schools was 1,692; of female teachers, was 8,410; the number of male teachers in ungraded schools was 4,861; the number of female teachers was 9,277. What was the whole number of teachers employed?

25. For the same year the amount paid to male teachers in graded schools was $1,337,360.50; to female teachers, $1,168,903.82; to male teachers in ungraded schools, $4,272,782.46; to female teachers, $1,641,281.79. What was the whole amount paid to teachers?

26. The Permanent School Fund of Illinois is as follows: School Fund Proper, $613,362.96; the Surplus Revenue Fund, $335,592.32; the College Fund, $156,613.32; the Seminary Fund, $59,838.72; the County Funds, $158,616.63;

the Township Funds, $12,220,722.14; the University Fund, $606,207.64. What is the entire fund?

27. The following form is called a “Bill,” or "Statement of account."

28. John Jones, of Utica, N. Y., bought of Pixley & Co., September 12, 1895, the following articles. Prepare the bill.

1 suit of clothes, $16.50; 3 pair hose, 90; 1 light overcoat, $12; 6 pair cuffs, $1.35; 1 doz. collars, $2.30; 1 hat, $3.25; 1 umbrella, $1.85. Receipt the bill.

29. On January 24, 1896, Frank Walton bought of William Snow of Louisville, Ky., 1 barrel flour, $3.25; 3 hams, $3.83; 30 lbs. sugar, $1.45; 5 lbs. coffee, $1.85; 2 dozen oranges, $0.55; 6 cans tomatoes, $1.15. Bill not paid. Make the statement.

30. Bill of Robert Thompson, Bloomington, Ill., rendered to James Dixon, May 12, 1896. Items: Turkish lounge, $25.00; center table, $14.50; 6 chairs, $13.35; rocker, $4.75; chiffonier, $18.75; hall tree, $17.50.

31. Bill of Joseph Stoner, blacksmith, rendered to Charles Smith, December 10, 1895, Albany, N. Y. Items: sharpening 3 plows, $1.20; shoeing team, $2.40; setting tires, $1.65; repairing buggy, $1.50; babbitting harvester, $5.75. Receipt the bill.

47. The following device is often used by accountants:

For the result read all of the last result and the right-hand figures of the previous results.

1. Find the value of the U. S. coinage of 1891 from the following statement: double eagles, $25,891,340; eagles, $1,956,000; half eagles, $1,347,065; quarter eagles, $27,600; silver dollars, $23,562,735; half dollars, $100,300; quarter dollars, $1,551,150; dimes, $2,304,671.60; nickels, $841,715.50; cents, $470,723.50.

2. Money in circulation in United States, Dec. 1, 1894, was as follows: gold coin, $465,789,187; gold certificates, $58,925,899; silver dollars, $57,449,865; minor coins, $61,606,967; silver certificates, $332,317,084; "Sherman" notes, $124,574,906; United States notes, $276,910,489; currency certificates, $57,135,000; National Bank notes, $202,517,054. What was the total amount in circulation?

3. Distances along the Chicago and Alton Railroad Chicago to Joliet, 37 miles; Joliet to Bloomington, 89 miles; Bloomington to Springfield, 59 miles; Springfield to Alton, 72 miles; Alton to St. Louis, 26 miles. What is the total length of the road?

4. Two ships meet in mid-ocean. One sails 416 miles eastward the first day, 386 miles the second day, and 369 miles the third day. The other sails 396 miles westward the first day, 278 the second day, and 339 the third day. How far apart are they at the end of the third day?

SECTION III.

SUBTRACTION.

48. As Addition is the process of uniting two or more like
numbers, Subtraction is the process of separating a number
into two smaller numbers. As such facts as 2+0 = 2 are
not counted in the addition table, so facts like 2 — 0= 2 are
not counted in the subtraction table.

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49. The following are the 81 primary problems in subtrac-
tion. Neither accuracy nor rapidity is possible until the
difference between the numbers in each pair can be given
with readiness.

How many objects would be needed to illustrate this problem? Use the problem to test the accuracy of the fol lowing definitions:

51. Subtraction is the process of separating a number into two parts, one of which is given for the purpose of finding the other.

52. The Minuend is a number that is to be separated into two parts, one of which is given for the purpose of finding the other.

53. The Subtrahend is the given part of the minuend.

54. The Remainder or Difference is the required part of the minuend.

55. The sign

· (minus) when placed between two num

bers shows that their difference is to be found.

If the minuend is dollars, what will the subtrahend be? Why? What will the remainder be? Why?

56. The minuend, subtrahend, and remainder are like numbers.