This means that Mr. Butler is credited for goods or cash delivered. RALPH BURNSIDE. Cr. is read creditor." 75. Find the amounts due in the following examples, and make out the bills. 7. Charles Fuller purchased of James Munroe, Jan. 4, 1863, 1 horse for $95.00, 2 cows at $50 apiece, 1 wagon for $62.00, 2 shovels at $1.12 apiece, 30 bushels corn at $.65 per bushel, and 17 bushels wheat at $1.62 per bushel. 8. Samuel Banks sold to Abraham Seward, March 10, 1863, 2 pieces flannel, of 62 yards each, at $.49 per yard; 5 pieces cotton, bleached, at $.24 per yard, 2 of the pieces containing 36 yards each, and 3" containing 35 yards each; 38 yards ticking, at $.29; 86 yards brown sheeting, at $.27; 42 yards broadcloth, at $3.65 per yard. 9. Dr. Cardamom bought of James Mortar 3 gallons castor-oil at $2.50; 9 pounds oil peppermint at $2.50; 4 pounds oil cassia at $3.62; 4 pounds oil orange at $3; 6 pounds oil lemon at $4.25; 5 pounds oxalic acid at $.33; and 5 pounds Seneca root at $.95. 10. Baldwin & Lewis, of Cincinnati, bought of Balch & Rayner, Boston, 24 sack coats at $15.75; 36 vests at $3.50; 95 pairs pants at $4.38; 4 dozen pairs suspenders at 42 cts. per pair; 23 dozen pairs gloves at 68 cts. per pair; and 15 dozen collars at 13 cts. apiece. 11. Hiram Teachwell bought of Mark Thrifty, Nov. 8, 1862, 2 Dictionaries, at $.87 apiece; 9 Vocal Cultures, at $.70; 12 Walton's First Steps, at $.13, and 24 Worcester's Spellers, at $.20. Dec. 2, he bought 2 reams paper at $2.12, 3 dozen pencils at $.50, and 12 slates at $.17. Dec. 10, he paid Mr. Thrifty $20.00, and Jan. 1, 1863, Mr. Thrifty made out his bill. Required the balance due. 12* Solomon Katchall bought of Hiram Southack, Aug. 11, 1862, 12 pairs congress gaiters, at $2.75; 12 pairs misses' gaiters, at $1.12; 8 pairs kip boots, at $2.75; 12 pairs, at $.95; 9 pairs boys' metallic-toed shoes, at $.72; 12 pairs gents.' boots, at $6.75; 12 pairs, at $4.25; 5 pairs, at $3.15. He sold Mr. Southack 18 yards black silk, at $1.17; 48 yards brown sheeting, at $.19; 18 yards crash, at $.13, and 20 yards flannel, at $.45. For Dictation Exercises, see Key. ANALYSIS. 76. Analysis in arithmetic consists in determining the solution of an example from the relations of the numbers given in that example. The given number which is of the same denomination as the required answer forms the basis of all the reasoning, and should be the first written in performing an example. The value of any number of things may be obtained by first finding the value of a single thing or unit of the same denomination. This unit is sometimes called the unit of computation. ILLUSTRATIVE EXAMPLE. If 25 barrels of flour cost $175, what cost 17 barrels ? OPERATION. 175 25 × 17 $119. Ans. = know the value of 1 barrel.* $175 is the term of the same denomination as the required answer. Before finding the value of 17 barrels, we must If 25 barrels cost $175, 1 barrel will cost 1 twenty-fifth of $175, and 17 barrels will cost 17 X 1 twenty-fifth of $175,-$119. EXAMPLES. 1. If 13 acres of land produce 780 bushels of corn, how many bushels will 5 acres produce? Ans. 300. 2. If 5 boxes of oranges cost $21.80, what cost 21 boxes? Ans. $91.56. 3. If a car runs 207 miles in 9 hours, how far will it run in 25 hours? 4. If 18 rows of potatoes yield 54 bushels, how many bushels will 405 similar rows yield? 5. If $19.74 were paid for 14 bushels of rye, what must be paid for 25 bushels ? 6. If 19 tons of coal run an engine 266 miles, how far will 14 tons run it? 7. If 5 oxen consume 85 pounds of hay in 1 day, how much will be required for 1 yoke of oxen of the same size, and for the same time? * 1 barrel is the unit of computation. 8. How many pounds of coffee can be bought for $15, if 40 lbs. cost $8? NOTE. - If $8 pay for 40 pounds, $1 will pay for 1 eighth of 40 pounds, and $15 will pay for 15 × 1 eighth of 40 pounds = 75 pounds. 9. If 150 barrels of apples were bought for $200 and sold for $350, what would be gained by selling 45 barrels at the same rate? 10. If a quantity of hay lasts 22 oxen 105 days, how many days will it last 5 yoke? = NOTE.-If it lasts 22 oxen 105 days, it will last 1 yoke 11 X 105, and it will last 5 yoke 1 fifth of 11 × 105 days 231 days. 11. A field of wheat was reaped by 10 men in 6 days; what length of time would be required for 15 men to reap the same amount? 12. A cistern can be emptied in 35 minutes by 7 pipes; in what time can it be emptied, if 5 only of the pipes are open? 13. If 1423 operatives can do a piece of work in 12 days, in what time will 2400 operatives perform the same work? 14. If a certain piece of work can be performed by 250 men in 14 weeks, how many more must be employed to perform it in a week? 15. A garrison of 10000 men have provision to last them 6 weeks; if 2000 men be killed in a sally, how long will the provisions last the remainder? 77. QUESTIONS FOR REVIEW. 1. FEDERAL MONEY. What are the denominations of federal money? Give the table. How do you write numbers in federal currency? What is considered the unit? Give the sign for dollars. How do you reduce eagles to dollars? dollars to cents? dollars to mills? cents to mills ? mills to dollars? 2. How do you add numbers in this currency? How do you subtract? When you multiply, of what denomination is the product? When you divide by an abstract number, of what denomination is the quotient? Divide $185 by 7, continue the division to mills, and explain. What is necessary in order to divide mills by dollars? by cents? In dividing cents by dollars, is the quotient abstract or con |