Boston, Dec. 31st, 1874. JAMES MASTERS, TO JORDAN, MARSH & CO., DR. 66 66 20 323 “ 153 66 25 1874. Swiss Mull, 31 “ April 30 1 piece Marseilles Vesting, 12“ 110 May 20 4 Buff Dress Linen, 35 “ 371 July 31 “ Fisher's Tweed, 17 “ 64 Sept. 30 Red Wool Flannel, 323 CR. 65 00 85 00 Aug. 31 “ i Jar Garrett's Snuff, “ 1 Case Violet Cut and Dry Smok'g Tobacco | 40125 Dec. 12 Gross Brierwood Pipes, No. 143, 65 50 27 66 31 " 622 July 11“ 65 303. Let pupils make out bills, accounts, and invoices, in proper form from the following statements : 1. James Rhoads bought of A. H. Mattson & Co., Erie, Pa., the following articles, November 1, 1875: 25 lb. Tea @ 10 15 75€ 65€ ; 16 lb. Coffee @35¢; 15 lb. Granulated Sugar @ ; 14%; 10 lb. Brown Sugar @ 104; 1 barrel No. 1 Mackerel, $28 ; 3 gal. N. 0. Molasses @ 50¢; 12 lb. Dried Apples @ 12/'; 3 lb. Butter @ 45%, and 2 doz. Eggs @ 35¢, and paid $20 on the account. Make out the bill, crediting him with his payment, and find the balance due. Ans. $39. 2. October 1, 1875, Ellis & Co., Newbern, N. C., shipped on schooner Old North State, Johnson Master, consigned to Cochran & Russell, New York, to be sold on account of consignors, 50 bbl. Turpentine, marked E, 1650 gal. @ 422¢ ; 30 bbl. Good Strained Rosin, same mark, @ $1.75 ; 10 bbl. No. 1 Pale, same mark, @ $4.50 ; 20 bbl. Wilmington Tar, marked Z, @ $2.25. Charges : Drayage, $21.25 ; Cooperage, $8.75; Insurance, $50.621. Make out the invoice. 3. James Lloyd, of Boston, bought of Whipple & Vernon, Chicago, Aug. 2, 1875, 12 bbl. Patent Minnesota Extra Flour @ $8.15 ; Aug. 3, 20 bbl. Good Extra Western @ $6; Aug. 11, 15 bbl. Good White Western Extra @ $7.50; Aug. 15, paid $120 on account; Aug. 17, bought 16 bbl. Very Choice Minnesota Extra @ $10; Aug. 20, paid $200 on account; Aug. 22, bought 50 bbl. Western Corn Meal @ $3.45 ; Aug. 25, 300 lb. Buckwheat Flour @ $3.25 p C.; Aug. 30, sold Whipple & Vernon 20 hhd. Porto Rico Molasses, 2235 gal. @ 45¢ ; make out monthly statement of account to be rendered Sept. Ist, by Whipple & Vernon, and find the balance. Ans. Whipple & Vernon Dr. $653.20. 4. Rogers, Smith & Co., Springfield, Mass., bought the following articles, Sept. 19th, 1874, of Whitman, Mar 90 sball & Co., Boston : 10 lb. Passaic Patent Thread @ 1.10 70 80 90 less 25%; 2 Packs Brass Pins @ #30' less 40 #4 3 2 9 2}' 3 10%; 1 Gross Rubber Coat and Vest Buttons each $1 and 472 65 722 872 95 75%; 3 pcs. Silk Velvet Ribbon @ #11' 13' 2 2} 3' 135 200 30 35 less 10%; 4 pcs. Velveteen Ribbon @ 4 6 #11 2 40 45 55 60 70 85 105 115 less 25%; 340 M Dick31 4 5 6 7 8 ens Collars @ $7; 21 M Jerome Collars @ $17.50 ; 31 doz. Coats's Spool Cotton @ 764; 11 M Needles @ $2; 2 doz. Rubber Long Combs @ $4.50; 1 doz. Mahogany Back Hair Brushes, $8.50; 1 gross Honey and Glycerine Soap, each @ $5.50. The following payments have been made on this account: Sept. 19th, 1874, $50; Nov. 25th, 1874, $50. Make out the account and show what balance is due at the final settlement, Jan. 1, 1875. Ans. $74.85. MISCELLANEOUS PROBLEMS. 1. An importer bought in France 13 pieces of silk, each piece containing 47 yards @ $1.871, and sold them so as to gain $260.62), after deducting $711.93% for charges and duties; for what was the silk sold per yard ? Ans. $3.45. 2. A farmer having a bill of $149.68 at a store, brought in payment 80 bushels of wheat @ $1.25 and oats and rye in equal quantities, the oats at 63¢ and the rye @ 75€; the merchant soon after sold the oats for $2340; did he gain or lose on it, and how much per bushel ? Ans. Gained 2 cents. 3. A farmer took to a country store 15 lb. of butter @ $0.35, 3 dozen eggs @ $0.163, and 26 bushels of corn @ $0.62}, receiving in exchange 6 lb. of sugar @ $0.12, 213 yards of sheeting @ $0.15, a barrel of flour at $12.75, and some merino @ $0.87}; how many yards of merino did he Ans. 6. 4. A provision dealer bought 90 barrels of new mess pork @ $22.75, and 85 barrels of extra mess beef @ $12.50; be sold 70 barrels of pork at a profit of $210, and 40 barrels of beef at a loss of $60; he then sold the remainder of the pork @ $20.50 and of the beef @ $10.75; did he gain or lose and how much ? Ans. Gained $26.25. buy? ܙܐ 5. Bought 100 hogsheads of molasses @ $45.75, and 56 barrels of sugar @ $16; having sold all the molasses @ $481 and 42 barrels of sugar @ $20s, at what price must the remainder be sold to gain $575:16 on the original price ? Ans. $23.634 6. A coal and lumber merchant sold 3 car loads of coal, containing respectively 28470, 32610, and 29765 lb., at $6.50 a ton, and 18740 feet of timber @ $64 ° C. In part payment he took two pieces of sheeting, containing 434 yd. each, @ 27%, a piece of shirting, 42} yd., @ 164, a note for 30 days for $600, and the balance in cash ; how much cash did he receive? Ans. $836.07. 7. Mrs. Ann Converse, of Cambridge, presented to Dana Hall the following bill, Feb. 17th, 1874: Board of self and family 4 weeks @ $33; fuel and gas 4 weeks @ $2.25. Mr. Hall presented the following bill at the same date: Jan. 20th, 12 lb. butter @ 42 ¢; Jan. 25, 1 barrel of flour @ $9, and 3 hams, 371 lb., @ 14¢; Feb. 1, 6 bushels potatoes @ 85¢; Feb. 10th, 1 barrel prime mess pork, $17.50; 1 bushel beans @ $1.50. Make out both bills, receipting Hall's and crediting him on Mrs. Converse's bill by Merchandise, and receipt ber bill. Ans. $97.61. 8. Messrs. Stickler & Conneaught bought of William M. Wilson & Co., Philadelphia, July 15th, 1873, as follows: 1 doz. #36 Extracts—Night Blooming Cereus, $6; 1 doz. #36 Extracts—ass'd, $6; doz. 16 oz. Decanter Colognes @ $12; 1 doz. į oz. Diamond Extracts, #51, $1; 1 M Quill Tooth Picks, #5, $1.75; 1 doz. Wilson's Camphor Ice, $1.50; 1 1.50 3.00 doz. Tooth Brushes, Eng., each @ & i i doz. Hair #3 62 8.00 16.00 12.00 Brushes, each @ ; 1 doz. Fancy Soap #101' 312 16 Clasp'd Hands,” 75%; } doz. do. White Mountain Bouquet @ $2; 1 doz. do. Brown Windsor, $1.25; Boxing and Cartage, 754. Make out the bill, receipt it, deducting 10% for cash. Ans $40.95. CIRCULATING DECIMALS. 304. A Circulating Decimal, or Circulate, is a decimal in which one or more figures repeat in the same order. 305. A Repetend is the figure or set of figures which repeat; thus, in .3636 etc., the repetend is 36. 306. A Repetend of one figure is expressed by placing a dot over the figure; thus, .3 expresses .333 etc. 307. A Repetend of more than one figure is expressed by placing a dot over the first and last figure; thus 6.345 expresses 6.345345 etc. 308. A Pure Circulate is one which contains no figures but those which repeat; as,.345. 309. A Mixed Circulate is one which contains one or more figures before the repeating part; as, .37435. 310. In a Mixed Circulate the two parts are distinguished as the repeating and non-repeatiny parts, or as the repetend and the finite part. 311. A Simple Repetend contains but one figure, as,. 3. A Compound Repetend contains more than one figure; as, .342. 312. Similar Repetends are those which begin and end at the same decimal place; as,.427 and .536. 313. Dissimilar Repetends are those which either begin or end at different decimal places; as, .536, -742, and .3765. 314. A Perfect Repetend is one which contains as many decimal places, less 1, as there are units in the denominator of the equivalent common fraction; thus, = .142857. 315. Repetends are said to be conterminous when they end at the same decimal place, and coöriginous when they begin at the same place. ORIGIN OF CIRCULATES.-Circulates had their origin in reducing common fractions to decimals. |