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21. Charles Howe, jewelry merchant, sold to Mrs. James R. Hazzard doz. silver tablespoons at $30 a dozen, one dozen silver table-forks at $25 a dozen, one tea urn, $15.50, one kitchen clock, $2.00. Who is the debtor? The creditor?

Make out the bill and receipt it.

22. a. Supposing a cubic foot of ice to weigh 621⁄2 lb., what is the weight of a pile of ice 12' by 10' by 8'?

b. How many three-ton loads would it make?

c. If 17% of the ice melts in handling, how many pounds can customers receive from this pile of ice?

23. Amos sells vegetables for Mr. Robbins, the gardener, and is allowed to keep 121% of all the money he takes in. (a) If he earned $3.41 in a week, what was the amount of his sales for that week? (b) How much did Mr. Robbins receive?

24. I bought 75% of a carload of sugar and sold of my share. What per cent of the carload did I sell?

25. 97% of the pupils of a school are present. If 21 are absent, how many pupils belong to the school?

26. Three days are what per cent of a week?

27. Find the number of which:

a. 72 is 54%
b. 10.5 is 11%

c. 24.64 is 391%

d. 12.834 is 14%
e. 1263 is 171%

f. 701.4 is 43%

g. 284.4 is 105%

h. 5.775 is 1163%

i. .3155 is 90%
j. .833 is 108,1%

28. Mr. Fitch gained $4.60 in selling a wagon. This was 61% of its cost. What was the cost of the wagon?

29. The average attendance in a school was 640 pupils. If this was 91% of the number registered in the school, how many were registered?

ESTIMATING ANSWERS

1. In 1913 the mills at Coatesville sold a kind of steel at 2¢ a pound. In 1917, the same kind of steel brought 7¢ a pound. Estimate the per cent of increase.

Estimate, then find exactly the cost:

2. Of 600 lb. of green Jumbo peanuts at 10¢ a pound. 3. Of a 24-lb. carton of fancy roasted peanuts at 13¢ a pound.

4. Of a 150-lb. bag of shelled pop corn at 63é a pound. 5. Of 50 bushels of charcoal put up in bags holding 21 bu. each, at 75¢ a bag.

6. Of 3 bags of Brazil nuts, 170 lb. in a bag, at 121⁄2¢ a pound.

7. Of 9 bags of Grenoble walnuts, 110 lb. in a bag, at 16¢ a pound.

8. Of 900 paper bags at $1.10 per M.

See how many problems you can make and solve from these facts:

9. Mr. Mullin of Johnson County, Ind., raised 60 acres of peas. The plowing, harrowing, and rolling cost $2 an acre, the other labor $4.13 an acre, and the seed $12 an acre. The crop of peas sold for $84.20 an acre, and the vines for $15 an acre. From the proceeds of each acre Mr. Mullin gave $10 to the church.

10. A young man worked in a bank during his threemonths college vacation, receiving $65 a month for one half of the time and $70 a month for the other half. He bought a suit for $25 and a hat for $2.50, and used $6 a month for other expenses.

Parsley

MAKING IT PAY

This record is taken from a city home garden. The entire family helped, and gained pleasure as well as profit.

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Take your rule and find the scale of the plan. 1. How many square yards are there in this garden? 2. Find the total value of this garden produce:

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3. Adjoining this garden was a space devoted to fruit,

flowers, and perennial vegetables.

Find the total value of the following:

Asparagus, averaging one bunch per day from May 1 to July 1 inclusive, at 9 cents a bunch.

Twenty bundles of rhubarb at 5 cents per bundle.

Three pounds of sage at 35¢ per pound.

Fifty-three baskets of grapes at 20¢ per basket.

Six and one half bushels of plums at 30 ¢ per peck.

Four bushels of cherries at 12¢ per quart.

Two bushels of pears at 40 ¢ per peck.

Two and one half bushels of peaches at 9¢ per quart.
Two bushels of currants at 12 ¢ per quart.

PERCENTAGE PROBLEMS

1. Mr. Granger earns $1850 a year and saves 12% of it. How much does he save?

2. A teacher saves $135 a year, which is 15% of her salary. What is her yearly salary?

3. Mr. Smith pays $150 a year for fuel. That is what per cent of his salary of $3000?

4. A collector for a newspaper started out with bills amounting to $840. He collected $756. (a) What per cent of the bills did he collect? (b) What per cent did he fail to collect?

5. 35% of the apples in an orchard were unfit for market and could not be sold. If 1300 bushels were sold, what was the entire yield?

6. 39% of the 4700 blossoms on a cherry tree were blasted and the rest became fruit. How many cherries did the tree bear?

7. 98% of the men in a certain city can read and write. If there are 1398 men who cannot read and write, how many men are there in the city?

8. 23% of the men in a certain city work in factories. If there are 9200 men who work in factories, how many men are there in the city?

9. 45% of a jeweler's goods were stolen. (a) If he had $16,500 worth of goods left, what was the entire stock of goods worth? (b) How many dollars' worth were stolen?

10. In an orchard of 3600 trees, 25% were pear trees, 15% peach trees, 10% plum trees, and the rest apple trees. How many apple trees were there?

11. My gas bill for one month was $1.80. Five per cent of it was deducted for prompt payment. What was saved by paying promptly?

PROBLEMS OF THE SEWING ROOM

1. Find the cost of an all-over apron in which these materials are used:

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3. Find the cost of a middy blouse containing

2 yd. striped material, 14¢ per yard.

yd. plain material, 13¢ per yard.

Buttons, 6¢.
Thread, 5¢.

4. What is the cost of a sewing apron containing

yd.

of India linen, 16¢ per yard, and 23 yd. of lace, 3¢ per yard?

5. A high school girl made a hat. Find the cost of the following material, which she used:

1 frame, 10¢.

yd. Suisine silk, 40¢ per yard.

yd. velvet, $1.00 per yard. 1 yd. gold braid, 10¢.

6. Make a form like this and fill in the spaces with store charges for materials, using quantities and prices indicated.

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