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.

28 12

а

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.

а

2000

2%

00

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."

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