SUBTRACTION. 76. 1. Subtract $109.024 from $963.03. OPERATION. $963.030 109.025 For convenience, we write the subtrahend under the minuend, so that figures of the same order shall stand in the same column, and begin at the right to subtract, observing to place the decimal $854.005 point between dollars and cents. Here, in the subtrahend, we write the cent as 5 mills; and in the minuend note the place of mills by 0. 8. On going to the village I had in my pocket $102.50, but I spent in a store $37.85; how much had I then left? 9. From $7 take 7 cents. Ans. $64.65. Ans. $6.93. Ans. $10.999. 10. From $11 take 1 mill. 11. Bought goods for $5675.50, and sold them for $7500.31; how much was made by the operation? Ans. $1824.81. 12. Bought a slate for 25 cents, an arithmetic for 60 cents, some other books for $12.125, and some stationery for $1.62, and gave in payment a twenty-dollar note; how much change should be received? Ans. $5.40. How do you write the Numbers for Subtracting? Where do you begin to subtract? Where place the Decimal Point? MULTIPLICATION. 77. 1. Multiply $316.12 by 5. OPERATION. $316.12 5 $1580.60 (2.) We begin at the right to multiply, observing to place the decimal point between dollars and cents in the product. $7.14 7. What cost 9 tons of coal at $5.50 per ton? 8. What will be the cost of 563 bushels of wheat at $2.25 per bushel? Ans. $1266.75. 9. Bought 260 pounds of sugar at $0.125 per pound, and sold it at $0.15 per pound; what was the gain in the operation? Ans. $6.50. 10. Sold 4 cords of wood at $8 a cord, 3 tons of hay at $32.50 each, taking in part payment a cow worth $63 and the balance in money; how much money was received? Ans. $66.50. each? 11. What cost 36 pairs of shoes at $2.12 12. What cost 31 yards of broadcloth at $6.50 per yard? Ans. $201.50. REVIEW. What is United States Money? What are Coins? Of what metals are the coins of the United States? 13. Sold 316 pairs of boots at $6.50 per pair, and received in payment $1000 down, and the balance in a note. For how much was the note? Ans. $1054. DIVISION. 78. 1. Divide $65.56 by 8. Dividing the dollars and the cents, we have a remainder, which we write as a part of a cent. In the second operation, the division is extended to mills by supplying the mills' place in the dividend. The two answers, although a little different in form, express the same value. Here, in the answer, the sign + shows that the division is not exact. How may the division be extended from dollars to cents, when there is a remainder, and no cents in the dividend? Ans. By supplying the two places of cents by ciphers. How may the division be extended to mills from cents, when there is a remainder, and no mills in the dividend? Ans. By supplying the place of mills by a cipher. What does the signwritten after an answer indicate? Why do the two answers obtained to Ex. 2 express the same value? 8. Paid $78 for 12 sheep; how much was that for each? Ans. $6.50. 9. A merchant paid $255 for 75 sheep; how much was that a head? Ans. $3.40. 10. If $11.44 be paid for 26 yards of drilling, what is the cost per yard? Ans. $.44. 11. If 24 men receive $637 to be equally divided among them, how much is each man's share? Ans. $26.541+. 12. Bought 25 yards of cambric for $4; how much was that a yard? Ans. $.16. 13. If a merchant paid $240 for 32 tons of coal, what was that a ton? 14. A farmer expended $427.12 for 201 sheep; for how much apiece must he sell them, so as neither to gain nor lose? Ans. $2.125. BILLS AND ACCOUNTS. 79. A Bill is a written statement of merchandise bought or sold, or of services rendered. 80. An Account is a written statement of debt and credit between two parties. The party owing is the Debtor, and the party owed is the Creditor. 81. A bill is receipted when its payment is acknowledged by the party in whose favor it is, or by some one authorized to act for him. 82. In the settlement of an account it is required to find the difference between the items of debt and the items of credit, or the balance. What is a Bill? An Account? Which party is the Debtor? Which the Creditor? When is a bill receipted? |