23. TO MULTIPLY BY 25 AND 125. 1. What is the ratio of 100 to 25? Of 1,000 to 125? 2. Make a rule for a short way of multiplying by 25. By 125. 24. Solve: WRITTEN EXERCISES 1. Multiply 46,753 by 25. By 125. 2. Multiply 436,854 by 125. 3. How many days in 5 years? In 50 years? In 500 years? In 125 years? 4. At $50 apiece, how much will 125 bicycles cost? At $65? At $70.50? 5. Find the cost of: (1) 37 pencils, at 5 cts. each. (2) 45 Arithmetics, at 50 cts. each. (7) 3 doz. brooms at 25 cts. each. (9) 18 pairs of shoes at $3.50 per pair. (10) 2 doz. pairs of gloves at $1.25 per pair. 25. TO MULTIPLY BY 9; by 99; by 999. = 9-10-1; 99 100-1; 999 1,000 - 1. Multiply 45 by 9 = Make a rule for multiplying by 9. 1. Multiply 37 by 9. By 99. By 999. = 2. How many ciphers are annexed in multiplying by 99? By 999? WRITTEN EXERCISES 26. Find the cost of: 1. 16 pencils, at 9 cts. each. 2. 432 packages of breakfast food, at 9 cts. each. 3. 165 straw hats, at 99 cts. each. 4. 37 boys' suits, at $9.99. each. 5. 43 two-pound boxes of chocolates, at 99 cts. each. 27. TO MULTIPLY BY 121. 1. Multiply 16 by 121. 2. What is the ratio of 100: 121? 3. Make a rule for multiplying by 121. 1. Multiply each of the following numbers by 25 and by 121: 32, 64, 80, 20, 35, 66, 26, 37, 38, 42, 56, 50, 120, 124, 240, 160, 260, 168. 2. Mr. Wilmot purchased an acre of land at $12 per square rod. Find the cost. 3. Mr. Roberts bought two wood lots. One contained 85 acres, for which he paid $25 per acre; the other contained 112 acres, for which he paid $121 per acre. Find the cost of each lot. 29. TO MULTIPLY BY 33 AND BY 163. 1. Multiply 27 by 331. 2. What is the ratio of 100:331? 3. Make a rule for multiplying by 331. 5. What is the ratio of 100:16? 6. Make a rule for multiplying by 163. WRITTEN EXERCISES 30. Solve: 1. Multiply by 33 the number of months in a year. days in June. Of hours in a day. Of Of minutes in an hour. Of gills in a gallon. Of quarts in a bushel. pound.. Of rods in a mile. Of ounces in a 2. A merchant employs two clerks. To one he pays $331 per week, and to the other $163 per week. yearly salary of each? What is the 3. Mr. Lindsley has a farm of which 33 acres are sown with oats, 25 acres planted with corn, and 121⁄2 with potatoes. If the oats yield 32 bushels per acre, the corn 41 bushels, and the potatoes 240 bushels, how many bushels of each will he have? 4. If a man earns $331 a week and spends $163, how many dollars will he save in 36 weeks? In one year, if he works every week? ACCOUNTS 31. A record of business transactions is called an account. A person who owes a debt is called a debtor, and a person to whom the debt is owed is called a creditor. An amount due to another is called a debit. An amount due from another is called a credit. The difference between the sum of the debits and the sum of the credits in an account is called the balance. Entering the balance on the smaller side and ruling the account is called closing or balancing the account. In business the closing of an account is usually done at stated times, generally at the end of the month. When the account is closed for the stated time, the balance is carried over to the following account of the next stated time. The following form illustrates a closed account of S. T. Delmar, a farmer, with his grocer, R. L. Falmouth. The value of farm products that Mr. Delmar sells Mr. Falmouth and any cash that he pays are put in the debtor column. They show what Mr. Falmouth owes Mr. Delmar. The cost of the groceries that Mr. Delmar buys of Mr. Falmouth is put in the creditor column. This column shows what is due Mr. Falmouth from Mr. Delmar. What is the sum of the debits in the account? What is the sum of the credits? How much is the balance that Mr. Falmouth owes Mr. Delmar? On which side of the account is it entered? Why? With what word are the debit items introduced? The credit items? The same account would appear in R. L. Falmouth's book as follows: What do the items in the debtor column show? Those in the creditor column? |