1891. Day B'k Page Jant 2 To Mase. To Mdse. 75 6440 Jan 4 768750 76 7600 The balance, $89.90, is found by subtracting the sum of these credit items from the sum of the four debit items. The entry, "Feb. 1, To Balance $89.90," shows that when the account was balanced at Under what circumstances would the balance be on the other side of the account ? 196. Rule paper for Cash Book, Day Book, and Ledger. Enter the following transactions in the proper books. Post from Day Book to Ledger, and balance cash account. Remember that all cash transactions, and nothing else, are entered in the Cash Book. Let each pupil consider that he is himself the firm whose books he is keeping. 3. George S. Todd bought: 5500 ft. Flooring, @$24. per m. 3400 Shingles, @ 3.75" February 2, 1890. 66 4. John J. Smith paid $65 on account. 5 Brown & Robinson bought: 160 yds. Sheeting, @$ .11. 66 66 1 Phaeton, $285. 1 Road Wagon, $190. 7. George S. Todd paid $100 on account. February 9, 1890. 8. Andrew Perkins & Co. bought : 96 pairs Women's Rubbers, @$ .48. Paid $250 on account. February 20, 1890. 9. Brown & Robinson paid $85 on account. 10. Wing & Co. bought : 5 doz. Copy Books, @$.50 per doz. Article 197. CHAPTER IX. FACTORS AND MULTIPLES. As has been stated in Article 101, a Product is the result obtained by the multiplication of two or more Factors. Thus: 24 is the product of the two factors 3 and 8. 198. A product is a Multiple of each of its factors. Thus : 24 is a multiple of 3, of 4, of 6, of 8, and of 12. 199. Since a product is exactly divisible by each of its factors it is a Composite number. Thus: 24 is a composite number. Its factor 3 is not divisible by any integer except itself and 1, and is therefore a Prime number. The other factor of 24, 8, is a composite number. The number 1 is not considered a factor. 200. Which of the following numbers are prime? Why? Which are composite ? Why? 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20. Except 2 and 5, every prime number has 1, 3, 7, or 9 for its unit's figure. Does this mean that every number ending in 1, 3, 7, or 9, is a prime number? 201. Two or more composite numbers may have no common factor. Thus: 8, 9, and 25, are not divisible by the same number. Such numbers are prime to each other. 202. The unit figure of an even number is 2, 4, 6, 8, or 0. 203. The unit figure of an odd number is 1, 3, 5, 7, or 9. 204. All even numbers are divisible by 2. 205. A number, the sum of whose digits is divisible by 3, is itself divisible by 3. 1. Write the multiples of 3 in their order, beginning with 12; 12, 15, 18, 21, etc. Observe that the sum of the digits of every multiple is divisible by 3. 2. Which of the following numbers are divisible by 3? 231, 459, 311, 579, 800, 95625. 206. A number, whose two right hand figures are divisible by 4, or are ciphers, is itself divisible by 4. Thus, 128, 8456, are divisible by 4, since 28 and 56 are divisible by 4. 1. Which of the following numbers are divisible by 4? 724, 538, 700, 1896, 329, 482. 207. A number whose unit figure is 0 or 5 is divisible by 5. Study the multiples of 5, viz., 10, 15, 20, etc. 208. A number which is divisible by 2 and by 3 is also divisible by 6. That is, all even numbers divisible by 3 are divisible by 6. 1. Which of the following numbers are divisible by 6? 136, 846, 530, 624, 1590, 18750. 209. A number, whose three right hand figures are divisible by 8, or are ciphers, is itself divisible by 8. Thus, 14032, 51848, 62120, 3000, are each divisible by 8. 210. A number, the sum of whose digits is divisible by 9, is itself divisible by 9. 1. Write the multiples of 9 in order: 18, 27, 36, 45, etc. What is the sum of the digits in each multiple ? 2. Which of the following numbers are divisible by 9 ? 684, 324, 405, 1827, 1609, 1521, 5272, 8469. |