$3.50; 25 yd. tapestry Brussels carpet, at 85; 30 yd. body Brussels, at $1.25; 321 yd. ingrain carpet, at 754; 35 yd. oilcloth, at 60¢. Make out the bill, supplying all necessary data. (Form 1.) ACCOUNTS LESSON 89 An Account Current is a detailed record of unsettled business transactions, embracing both debits and credits. It shows the place and date of each transaction, the names of the parties concerned, the items bought and sold, or services rendered, together with quantity, price, etc. 2. Arrange, according to the preceding form, the following business transactions of William Hartman, a farmer, in account with John Payne, who keeps a general store in Stewartstown, Pa.: Jan. 1, 1901. — Payne sold Hartman 15 lb. granulated sugar, at 9; 7 lb. coffee, at 45; 3 lb. tea, at 85%. Feb. 5. Hartman delivered Payne 10 bu. potatoes, at 45; 8 doz. eggs, at 14; 25 lb. dried apples, at 10; and bought of him 14 yd. calico, at 8; 1 box yeast powder, at 20¢. March 21. Hartman bought of Payne 3 gal. kerosene oil, at 20; 5 lb. cheese, at 15; 1 pr. boots, at $3.25. 2. Arrange the following transactions according to the preceding form: W. A. Powers, a contractor and builder, in account with Joseph Wilson, a lumber dealer of Johnstown, Pa. Jan. 9, 1901.-Wilson sold Powers 3865 ft. hemlock scantling, at $13 per M; 3846 ft. white pine boards, at $45 per M. Jan. 26, 1901. - Powers repaired barn for Wilson, for which Wilson credited Powers on account $18.50. Feb. 9, 1901.- Powers delivered Wilson a walnut office table, for which Wilson agreed to pay $14. March 30, 1901. - Powers bought of Wilson 3864 shingles, No. 1, at $8.75 per M; 8672 ft. siding, at $32.50 per M; 3972 ft. N.C. pine, at $25 per M. April 1, 1901. - Powers paid Wilson $175 on account. 3. Thomas Winder, a carpenter, in account with William Keeler, a bookseller, of Cincinnati, Ohio. March 1, 1901. - Winder bought of Keeler, 1 Arithmetic, at 60; 1 Dictionary, at $10; 1 Geography, at $1.20 : 1 Lessons in English, at 60¢. March 7.- Winder put up shelves in Keeler's store, for which Keeler credited him on account $5. April 16.- Winder paid Keeler $2.25 on account. Make out the preceding account according to " Form 2,” and receipt it. DENOMINATE NUMBERS LESSON 91 A Denominate Number is a concrete number whose unit is a fixed measure of quantity. Thus, 5 pounds is a denominate number, because the pound is a unit used to measure quantity of weight. Likewise, 4 feet is a denominate number, the foot being used to measure quantity of length. A quantity expressed in a single unit is called a Simple Quantity, or a Simple Denominate Number. Thus, 5 pounds, 14 gallons, 9 feet, etc., are examples of simple denominate numbers. A quantity expressed in several different units is called a Compound Quantity, or a Compound Denominate Number. Thus, 4 rd. 3 yd. 2ft. 7 in. is an example of a compound quantity, or compound denominate number. Long Measure is used in measuring lines or estimating distances. 1. How many inches are there in 6 ft.? ğ ft. ? .25 ft. ? .331 ft.? 75 % of 1 yd.? 2. How many feet are there in 2 rd.? 4 yd.? 12 yd.? 3. What part of a yard is 1 ft.? 11 ft? 2 ft. ? 9 in.? 4. If a yard of ribbon costs 274, how much will 2 ft. cost at the same rate? 5. What part of a mile is 1 rd. ? 20 rd.? 80 rd.? 6. What is the relation of a mile to 40 rd.? 7. How many feet are there in 5 yd.? 61 yd.? 8. How many rods are there in .121⁄2 of a mile? LESSON 92 1. Change 4 rd. 4 yd. 2 ft. 8 in. to inches. In 4 rd. there are 4 times 5 yd., or 22 yd. Adding the 4 yd., we get 26 yd. In 26 yd. there are 26 times 3 ft., or 78 ft. Adding the 2 ft., we get 80 ft. In 80 ft. there are 80 times 12 in., or 960 in. Adding the 8 in., we get 968 in., the answer. OPERATION rd. yd. ft. in. 44 28 5 26 yd. 3 80 ft. 12 968 in. Ans. OPERATION 2. Change 2 mi. 40 rd. 3 yd. to feet. 3. Change 12 rd. 3 yd. 1 ft. 7 in. to inches. 4. Change 1856 in. to rods, yards, etc. Dividing 1856 by 12 to change to feet, we get 154 ft. and 8 in. over. Dividing 154 by 3 to change to yards, we get 51 yd. and 1 ft. over. Dividing 51 by 5 to change to rods, we get 9 rd. and 14 yd. over. 12 1856 in. 3 154 ft. 8 in. 51 51 yd. 1 ft. 9 rd. 1 yd. Ans. 9 rd. 14 yd. 1 ft. 8 in. 5. How many rods, yards, etc., in 4260 ft.? 6. Change to higher denominations 4365 yd., 7264 ft. 7. Change 9 mi. 84 rd. 21 yd. to feet. LESSON 93 1. Add 4 mi. 29 rd. 3 yd. 1 ft. 7 in.; 6 mi. 78 rd. 5 yd. 2 ft. 11 in.; 7 mi. 36 rd. 4 yd. 1 ft. 8 in. mi. OPERATION in. Adding the column of inches, we get 26 in., which equal 2 ft. 2 in. Writing the 2 in. under the column of inches, and carrying the 2 ft. to the column of feet, and adding we get 6 ft., which equal 2 yd. Carrying the 2 yd. to the column of yards and adding, we get 14 yd., which equal 2 rd. 3 yd. Writing the 3 yd. under yards, and carrying the 2 rd. to the column of rods and adding, we get 145 rd. Adding the column of miles, we get 17 mi. |
