8. If 13 yd. of ribbon cost $.91, find the cost of 31 yd. 9. How many hundredths equal .3? .4? .6? .8? 10. At 5 each how many pencils can I buy for .5 of a dollar? .8 of a dollar? 11. If of a ton of hay is worth $12, how much is of a ton worth? 12. of $27 equals of what a suit of clothes cost. Find the cost of the suit. 13. What is the relation of 27 to 9? 32 to 8? 8 to 32? 14. If 9 men can do a piece of work in 12g days, how long will it take 27 men to do it? 15. $16 is .25 of what sum? $16 is 25% of what sum? 16. 12 is .08 of what number? 12 is 8% of what number? 17. The area of a rectangle is 225 square feet, its length is 25 feet. What is its width? 18. 21 is .33 cost of a cow. 19. of 12 is of what number? $12 is 331% of the Find the cost of the cow. of what number? of what number? 20. of 16 is of what number? 40% of what number? 21. I bought tea at $1 a pound, and sold it at $ § a pound. How much was gained on 10 pounds? 22. If a boy earns $52 in 6 days, how much can he earn in 3 days? 12 days? 23. After spending .4 of my money and .66% of the remainder I had $20 left. How much had I at first? 24. How much silk can I get for $8 at the rate of 3 yd. for $10? BILLS LESSON 86 1. What is a bill? Define debtor. Define creditor. 2. When is a bill receipted? NOTE. - It is customary for the creditor to render an itemized bill, and if it is not paid, a second form of bill, called a Statement, is sent to the debtor. The Statement contains only the words, "To Bill Rendered," or "To Merchandise," together with the amount. The symbol @, read at, indicates the price of one of the articles named. 3. In the bill on the following page, name the purchaser. From whom were the goods purchased? 4. Where were the goods purchased? When? When was the bill made out? When was the bill paid? 5. Give the name of the person who receipted the bill for the company. The following are a few of the abbreviations and symbols commonly used in bills and accounts. 1. Make out the following bill according to Form 1, supplying names and date: 16 yd. calico, at 8; 71 yd. velvet, at $1; 2 doz. handkerchiefs, at $41; doz. pr. kid gloves, at $1.65 per pair; 81 yd. silk, at $1.75; 361⁄2 yd. muslin, at 9; 142 yd. cashmere, at $1.45; 21 yd. flannel, at 724; 12 yd. linen, at 871⁄2¢. 2. Make out the following bill according to Form 1, supplying names and date: 51 yd. linen edging, at 20%; 30 yd. sheeting, at 17; 8 pr. woolen stockings, at 621¢; 161 yd. calico, at 8; 10 yd. gingham, at 121; 3 pr. shoes, at $2.25; 2 brooms, at 354. GRAD. ARITH. V. -7 4. Make out the following bill according to Form 2, supplying names and date: June 4, 1901.42 yd. muslin, at 61; 8 yd. cashmere, at $1.371; 9 yd. lace, at 35. June 12.-17 yd. twilled lining, at 234; 25 yd. alpaca, at 50¢. June 19.51 doz. buttons, at 20; 16 yd. bleached muslin, at 7. 5. Harrison & Goodall, of Chicago, sold H. H. Perters & Son, June 20, 1901, 651 yd. black mohair serge, at 36; 27 yd. sateen sleeve lining, at 24, 314 yd. black Italian cloth, at $1.10; 1071 yd. black silesia, at 164; 93 yd. canvas, at 17; 60 yd. red padding, at 8714. Make out the bill and receipt it, using Form 1. LESSON 88 1. William Smith bought of the American Book Co., 300 Guerber's Story of the English, at 65; 500 McMaster's History of the U.S., at $1.00; 250 Walton & Brumbaugh's Stories of Pa., at 60¢. July 2, 1901. 150 Baldwin's Old Greek Stories, at 45; 300 Easy Steps for Little Feet, at 25. Aug. 1, 1901. 260 Natural Elementary Geography, at 60; 300 Natural Advanced Geography, at $1.25. Make out the bill Aug. 10, 1901, and receipt it, using Form 2, Lesson 87. 2. Wilson Thomas bought of Billings & Son, Philadelphia, Pa., the following: July 6, 1901. 5860 ft. white pine boards, No. 1, at $55 per M.; 3846 cedar shingles, No. 1, at $5.75 per M.; 5864 ft. hemlock boards, at $16.50 per M.; 3600 ft. yellow pine flooring, at $28 per M. July 30, 1900. 563 fence posts (chestnut), at $17 per C.; Make out a receipted bill July 31, 1901. (Form 2.) 3. July 23, 1901, John Kaiser bought of Kistner & Co. 1 Werner book-case, $29; 1 divan (walnut), $26.50; 1 brass bedstead, $36; doz. dining-room chairs, at |