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16. What will 3426 pounds of plaster cost at $3.48 per ton ?

17. How much must be paid for 6745 pounds of clay at $15.25 a ton?

18. For 7890 pounds of hay at $16.60 per ton ?
19. For 27,936 pounds of fertilizer at $18.50 per ton ?
20. For 7330 pounds of wool at $5.50 per ton?
21. For 9041 pounds of iron at $125 a ton ?

REVIEW.

Indicate the processes.

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1. What is the quotient when 3 is divided by 3 thousandths ?

2. If the divisor is 207, dividend 4776, quotient 23, find the remainder.

3. The product of two numbers is $, and one of them is of 2. What is the other ? 4. Reduce .094ş to a common fraction. 5. Reduce : to a decimal.

6. Add 3.5 tons, 2.25 tons, 5 tons, 5.486 tons, 2.986 tons, 3.6 tons, 2.336 tons, and 2.376 tons.

7. Add .0273 and 306 8. Subtract .00976 from 2.03. 9. Find the value of .21 of } x 50 x .0114. 10. When pork is selling at $6.25 per hundred-weight, how much can be bought for $725?

11. Divide the sum of six thousandths and six millionths by their difference. Find six decimal places.

12. Multiply 732.89 by 33}. [Use short process.]
13. Multiply 92.5674 by 3331.
14. Divide 96.325 by 121.

15. How many pounds of coffee can be bought for $16.25 if 51 pounds can be bought for $1.788?

2700

16. (2.04 : 17 + .235 X 5000) — {=? 17. Divide 250,000 by .00005.

18. I paid .33 of a sum of money for a slate, .17 for a book, and .375 for a pair of skates. What fractional part of the sum was left ?

4.5 + 3 19. Simplify 7.375+*, expressing the result as a

i decimal.

20. What is the value of 95,150 bricks at $7.25 per M. ? 21. Subtract .0507009 from .08. 22. Reduce .15to a common fraction. 23. Find the cost of 560 pineapples at $13.35 per C. 24. Multiply 39,864 by 3609. [36 = 4 X 9.]

25. Add 11, |, and }; subtract 3 from 1 of 66; subtrect the second result from the first, and take of the difference.

26. If 15 tons of hay cost $125.25, what will 35 tons cost?

27. A long ton of a short ton. Reduce to a mixed decimal.

28. Write as decimals and as simple common fractions : 10%, 1%, toor

29. Find the result of 1.76 x 49.647 ; .0088.
30. Add 14, 1ł, 6. Express the result as a decimal.

31. What cost 164,960 pounds of coal at $6.00 per short ton ?

32. Bought 100 sheep at $3.375 a head, and sold them at $3.875. What did I gain on each, and on the whole number?

33. What would 74 bales of cotton cost, each bale weighing 537.5 pounds, at $.114 a pound ?

34. A horse and bridle are worth $178.50; but the horse is worth 20 times the bridle. Find the value of each.

35. Reduce .7708} to a common fraction. 36. Multiply 793.295 by .0001.

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2000

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25

37. How much iron in 89,276 pounds of ore if .72 of it

is pure iron ?

38. An agent charged $5.85 for collecting a bill of $260. What was his charge per dollar?

39. If.35 of a share in a mining company is worth $31.15, what is the value of 15 shares?

40. A grocer sold 8970 pounds of sugar at $4.75 a hundred pounds. How much did he receive?

41. A farmer exchanged 9 tons of hay worth $16.874 a ton for oats at 314 cents a bushel. How many bushels did he receive?

42. If 49 yards of broadcloth cost $251.124, what would be the price per yard ?

43. If one acre of land costs $38.75, how much can be bought for $3560 ?

44. How many days' work at $1.25 a day must be given for 6 cords of wood worth $4.121 a cord ?

45. Bought a roll of carpet containing 82 yards for $45, and sold it for 75 cents a yard. Find the amount of profit ?

46. Find the value of 604 + 49:36 + 1877 + 6 + 901. 47. Find the cost of 3700 cedar rails at $5.75 per C.

48. If a man earns $121 a week and spends $75 per week, in how many weeks can he save $500? 49. What is the value of 86,260 bricks at $7.50 per M.

(1 - ?

11) X (4 + 3). 50. Express as a decimal

(21 + 4) + (4 — 23) X 6. 51. What cost 49.76 pounds of raisins at 12 cents a pound ?

52. What cost 65 yards of muslin at 163 cents a yard ?

53. Find the cost of 85 bushels of apples at 33} cents a bushel.

54. What must you pay for 50 pairs of gloves at 125 cents a pair ?

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ACCOUNTS AND BILLS.

DEFINITIONS.

1. A Debt is that which one person owes to another, whether money, goods, or services.

2. A Credit is that which is due from one person to another; or, that which is paid towards cancelling a debt. 3. A Debtor is the

person

who owes. 4. A Creditor is the person to whom a debt is due. 5. An Account is a record of debts and credits.

6. The Balance of an account is the difference between the sums of the debts and credits.

7. A Bill describes the goods sold by giving quantity and price.

8. The Footing of a bill is the total cost.

9. A Receipt acknowledges the payment of a bill at its foot, thus : "Received payment,

“JAMES JOHNSON."

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Mdse.,
No.,

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@, at.
%, account.
Acc't, account.
Bal., balance.
Bbl., barrel.
Bo't, bought.

bushel.
Co., company.

creditor.

Common Abbreviations.
Cwt., hundred weight.

merchandise. Do., the same.

number. Doz., dozen.

Pay't, payment.
Dr., debtor.

Pd., paid.
Fr't, freight.

Per, by
Hhd., hogshead.

Rec'd, received. Inst., this month. Ult., last month. interest.

Yd., yard.
Lb, pound.

Yr., year.

Bu.,

1

Int.,

Cr.,

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NOTE.—Finding the value of the different items of a bill is called “making the extensions."

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