12. A grocer paid $135 for 18 barrels of flour: what was the cost a barrel?

13. A man earned $91 in 8 weeks: how much did he earn a week?

14. At $.12 a dozen, how many dozen of eggs can be bought for $5?

NOTE. When both divisor and dividend are denominate numbers, they must be reduced to the same denomination before dividing.

15. At $1.25 a bushel, how many bushels of corn can be bought for $75?

16. At 3 cents apiece, how many lemons can be bought for $7?

17. If a boy earn 75 cents a day, in how many days will he earn $24?

18. At 37 cents a bushel, how many bushels of oats can be bought for $57.75?

19. A farmer sold 35 pounds of butter at 20 cents a pound, and received in payment muslin at 121 cents a yard: how many yards of muslin did he receive?

20. A farmer exchanged 16 cows, at $27.50 a head, for sheep, at $5.50 a head: how many sheep did he receive?

21. How many lemons, at 2 cents each, can be bought for 20 oranges, at 5 cents each?

22. Multiply $12.62 by 15, and divide the product by $2.525.

23. Multiply $1.25 by 18, and divide the product by $.621.

24. Multiply $5.75 by 25, and divide the product by $.571.

Art. 105. RULES.-1. To multiply or divide sums of money by an abstract number, Multiply or divide as in simple numbers, separate dollars and cents in the result by a period, and prefix the dollar sign.

2. To divide one sum of money by another, Reduce both numbers to the same denomination, and divide as in simple numbers.

LESSON V.

Miscellaneous Written Problems.

1. What is the sum of $13.45, $9.87, $100, $.87, $1.40, and $14?

2. From $10 take 5 mills.

3. From $500 take 500 cents. 4. Multiply $15.33 by 33.

5. Divide $50 by 50 cents.

6. A man's income tax in 1868 was $55.75, his State and city tax $68.35, and his other taxes $7.50: what was the amount of his taxes?

7. A man bought a house and lot for $5400, and, after expending $1500 for improvements, sold the property for $7500: how much did he gain?

8. What will 60 pounds of butter cost at 331 cents a pound?

9. What is the cost of 35 reams of paper, weighing 44 pounds each, at 18 cents a pound?

10. How many yards of carpeting, at $1.75 a yard, can be bought for $350?

11. A fruit dealer makes a net profit of 20 cents on each bushel of apples he sells: how many bushels must he sell to make $80?

12. A widow is to receive one third of an estate of $12000, and the remainder is to be divided equally between 5 children: what is the share of each child?

13. A fruit dealer sold 144 baskets of peaches for $252: what was the price per basket?

14. If 40 acres of land cost $1400, how many acres can be bought for $1750?

15. A man sold 15 cords of wood at $4.50 a cord, and received in payment 10 barrels of flour: what did the flour cost him a barrel?

16. If 8 barrels of salt cost $36, what will 13 barrels cost?

17. A grain dealer bought 15000 bushels of wheat at $1.35 a bushel, and sold it the next week for $1.48 a bushel: what was his gain?

18. A workman receives $1.50 a day, and his living costs him $.75 a day: how much can he lay up in a year, if he work 310 days?

19. A drover bought 240 sheep at $4.50 a head, drove them to market at an expense of $75, and then sold them at $6.50 a head: how much did he make?

20. A farmer exchanged 40 pounds of butter at 22 cents a pound, and 8 dozen of eggs at 12 cents a dozen, for cotton cloth at 10 cents a yard: how many yards of cloth did he receive?

21. A farmer exchanged 8 cows valued at $37.50 a head, for sheep valued at $7.50 a head: how many sheep did he receive?

22. If a boy pays $2.50 a hundred for papers, and sells them at 5 cents apiece, how much does he make on 100 papers?

23. A farmer sold, one year, 200 bushels of wheat, at $1.80 a bushel; 500 bushels of corn, at $1.15 a

bushel; 65 bushels of potatoes, at 80 cents a bushel; 12 tons of hay, at $16.50 a ton; and 225 pounds of butter, at 20 cents a pound: what was the amount of his annual product?

24. A man bought 250 bushels of coal, at 15 cents a bushel; 7 cords of wood, at $5.50 a cord; 18 bushels of potatoes, at $.90 a bushel; and 9 barrels of apples, at $2.75 a barrel: how much did he pay for all?

25. A bookseller sold 12 geographies, at $1.75; 20 readers, at $.85; 30 arithmetics, at $.65; and 45 spellers, at $.30: what was the amount of the bill?

26. The annual expenses of a man's family are as follows: provisions, $350; clothing, $400; fuel, $95; books and periodicals, $50; house-rent, $240; and all other expenses, $150: if he receive an annual salary of $1500, how much can he lay up each year?

TO TEACHERS. See MANUAL OF ARITHMETIC for additional review problems for dictation.