SIMPLE SUBTRACTION.

THIS is the second primary rule in Arithmetic, and is the very reverse of Addition. It teaches to take a less number from a greater of the same name, and to show the difference, or remainder, as 10-5, 5 remain; that is, 5 subtracted from 10, it will leave 5, which is the difference.

RULE I.

1. Write down the greatest number first, then write the less number directly under it, observing to place units under units; tens under tens, &c.; draw a line underneath.

2. Begin with the units, or right-hand figure, and subtract that figure from the figure over it, and set down the difference.

3. When the figure in the lower number is more than the one above it, you must subtract from 10, and the difference between that figure and 10 must be added to the figure in the upper number, then set down that figure.

4. When you subtract from 10, carry 1, and add it to the next left-hand figure; proceed in this manner with all the figures, and the number thus obtained will be the difference between the two given numbers.

RULE II.

After stating the sum as above directed, then if either of the lower figures be greater than the upper one, conceive 10 to bo added to the upper figure; then take the lower from it, and set down the remainder. When 10 is thus added to the upper figure, there must be 1 added to the next lower figure.

PROOF.

Add the remainder, or difference, to the less number, and their sum will be equal to the greater number.

[It is of the greatest importance that the pupil should be thoroughly exercised in the primary rules previously to entering on others; a few examples are given in money for exercise. As the calculations can be the same as whole numbers, that subject being decimal, it necessarily requires a knowledge of those rules to a correct understanding of our currency, which will follow Long Division.]

5-5-07-7-01

678

1 8

2

9

310

4

4

9

4

11

5

5 10

5 12

6

6 11

6 13

8

7 10

712

9

8 11

8 13

8 15

10

9 12

9 14

9 16

9 18

9

To read the table, say 1 from 10 and 9 remain; 4 from 7 and 3 remain.

From 47084
Take 23192
Rem. 23892

Proof 47084

QUESTIONS.

Explanation.-Begin and say, 2 from 4 and 2 will remain, which set down; then, +you can not take 9 from 8, because 9 is more than 8; therefore you must say 9 from 10 and 1 will remain, which added to 8 will make 9, which set down; now, you have borrowed 1, which you must pay by adding it to the next figure at the left, which will make 2; then, you can not take 2 from 0, but you must say 2 from 10 and 8 will remain; you now have one to carry to 3, which will make 4; then say 4 from 7 and 3 remain; now, you have none to carry, because you did not borrow; say 2 from 4 and 2 will remain : then add the two lower numbers together for proof.

1. William had 32 marbles, in playing he lost 8; how many had he then?

2. Joseph had 47 cents, he paid 18 at the store; how many remain ?

3. Out of 48 eggs, John sold 29; how many had he remaining?

4. If a man should lose 25 dollars out of 75, how many remain ?

36. A had 2720 bushels of wheat, he disposed of 1987 bushhow many bushels will remain?

els;

Ans. 733. 37. A man in building a house that will require 47621 bricks has received 21234; how many more will be required?

Ans. 26387.

38. Subtract 4 from a million, and give the proof. 39. How much is seven thousand seven hundred and fifty-one greater than two thousand six hundred and seventy-eight? 40. From one million, take ninety-nine thousand.

he

59. A has 4760D., he will pay 1786D.; B has 6781 D., will pay 3789D.; C. has 7420D., he will pay 4949; how much did they all have at first, and how much did they all pay?

Ans., they had 18961 D., paid 10524D.

60. A gentleman has 3 farms, the first contains 421 acres ; second, 687A.; third, 582A.; the first is worth 18968D.; 2d, 31486D.; 3d, 25600D.; how many acres has he in all; and how much are the three farms worth; and if he should sell 742 acres, how many would remain ?

Ans. He has in all 1690A.; worth 76054D.; will remain 948 acres, after selling 742 acres.

61. What is the difference between 87904032 and 23040978 ? Ans. 64863054.

62. If you give 468D. 45cts. for 159 bushels of wheat, and 789D. 55cts. for 321 sheep; and you dispose of 87 bushels of wheat for 220D., and 180 sheep for 350D.; how many bushels of wheat will you have remaining? and how many sheep? how much money will you receive for your wheat and sheep?

Ans. 72 bushels wheat; 141 sheep; receive 570D,

ADDITION AND SUBTRACTION.

63. A guardian paid his ward at one time 721D., at another, 984 D., and again, 840D.; how much would be left out of the estate, which was but 2545D.?

64. A gentleman held a bond of 1984D.; he received at one time 520D., at another time 640D.; how much is due?

Ans. 824D. 65. If I add 430, 621, 7840, 21, 76, 1, 97, 17, 490, and then subtract that amount from 964082, what will remain ?

Ans. 954489. 66. A loaned B. at one time 17D., at another time 84D., and at another time 500D.; and B. paid 427D.; how much is due ? Ans. 174D.

67. A merchant purchased 674 pipes of wine for 87640D.; he sold 485 pipes for 75481D.; how many pipes has he remaining, and how much did they cost him?

Ans. 189 pipes; cost 12159D.

REVIEW.

you

Name the second primary rule in arithmetic? How do write down numbers in this rule? What next? When the figure below is more than the one directly over it, how do you proceed? What will you do when you borrow, or subtract from