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WRITTEN EXERCISES.

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PROCESS.

1. What will be the cost of 375 pounds of fish at $6.75 per 100 pounds ?

ANALYSIS.—Since 100 pounds cost $6.75, 375 $ 6.75 pounds, or 3.75 times 100 pounds, will cost 3.75

times $6.75, or $25.311. Or, the price may be 3.75

multiplied by the quantity, and the decimal point $25.3125 removed two places to the left in the product.

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The letters C and M are used instead of the words hundred and thousand, respectively.

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2. How much will 6075 pounds of coal cost at $.35 per hundred-weight?

3. When shingles cost $4.75 per M, how much will 8609 shingles cost?

4. What is the price of a load of hay weighing 1925 pounds, at $9.50 per ton (2000 pounds)?

5. What is the cost of 16795 pounds of plaster at $4.50 per 100 pounds? 6. How much will 129765 laths cost at $2.75

per

M?
7. What is the cost of 6975 bricks @ $3.25 per

M?
8. What is the cost of 1825 pounds of iron @ $45 per ton?

?
9. How much must be paid for 6780 envelopes @ $2.75

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per M?

10. What would be the cost of 550 pine-apples at $13.25

per C?

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11. What will be the cost of 1592 pounds of beef at $4.50 per hundred pounds?

12. What will 15000 pounds of coal cost at $7.50 a ton?

13. What will be the cost of 2294 pounds of broom-corn at $55 per ton?

14. What will be the cost of 1964 pounds of maple-sugar at $13.45 per hundred-weight?

ACCOUNTS AND BILLS.

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222. A Debt is an amount which one person owes to another.

223. A Credit is an amount which is due to a person, or a sum paid towards discharging a debt.

224. A Debtor is a party owing a debt.
225. A Creditor is a party to whom a debt is due.

226. An Account is a record of debts and credits between parties doing business with each other.

227. The Balance of an Account is the difference between the amount of the debts and credits.

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228. A Bill is a written statement given by the seller to the buyer, of the quantity and price of each article sold, and the amount of the whole.

229. The Footing of a Bill is the total cost of all the articles.

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230. A bill is Receipted when the words Received Payment are written at the botton, and the creditor's name is signed either by himself or some authorized person.

231. The following abbreviations are in common use:
@,
At. Do.,

The same.

Mdse., Merchandise. 7, Account. Doz., Dozen. No.

Number. Acc't, Account. Dr.,

Debtor. Pay't, Payment.
Bal., Balance. Frit, Freight.Pd.,

Paid.
Bbl.,
Barrel. | Hhd., Hogshead. Per,

By.
Bo't, Bought. Inst. This month. Rec'd, Received,
Company. | Int.,
Interest. Yd.,

Yard.
Creditor. | Lb., Pound. | Yr.,

Year.

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Co.,
Cr.,

(1.)

Cincinnati

, O., May 26, 1877. Des. Howard B. Judson

,

Bought of Smith » Williams

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40.63

3 tbl. Coffee Sugar (A)

647 M., @ $ 114 $72.72 5 chests Colong Tea

25 .81

206.55 Black 167 .67

111.89 y boxes Cheese

301 , .13%

$431.86 Received Payment

Smith & Williams,

Pe B.G.

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Copy, fill out and find the footings of each of the following:

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(3.)

MEMPHIS, May 20, 1877. MR. GEORGE B. SHERMAN,

To SAMUEL B. SMALLWOOD, Dr.

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Make out in proper form and receipt the following:

5. Mrs. M. T. Dana bought of G. C. Smith & Co., 25 yd. of calico @ 10 cents, 37 yd. of sheeting @ 184 cents, 2 pairs of gloves @ $1.50, 1 sun-umbrella @ $6.75, 5 yd. of Hamburg edging @ 25 cents, 7 pairs of hose @ $.85.

6. Mr. C. C. Lovell bought of R. P. Lawton 7568 feet of hemlock @ $12.75 per M, 8539 feet of pine flooring @ $23.50 per M, 5608 feet of clear pine @ $45 per M, 3815 feet of oak joists @ $32 per M, 7346 feet of ash flooring @ $34 per M.

7. Mr. George M. Line bought of Steele & Avery 15 reams of commercial note paper @ $1.25, 7500 envelopes @ $3.65 per M, 18 gross steel pens @ $.75 per gross, 24 Ridpath's Histories @ $1.25, 9 Webster's Dictionaries @ $10.25.

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