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pipes, 75 gals. How much in the whole?

Ans. 23 pipes, 5 gals., 3 qts.

SUBTRACTION

OF MONEY, WEIGHTS AND MEASURES.

MONEY.

£. s. d.

EXAMPLE.

14 13

6 Minuend.
7 Subtrahend.

29 12

RULE. Place the digits of the subtrahend under those of the same denomination in the minuend, farthings under farthings, pence under pence, &c., as in the Example. Then 3 farthings from 2 farthings, cannot; borrow 1d. from the 6d. ( 4 farthings,) which add 14 18 103 Difference. to the 2 farthings; then 3 from 6, remain 3; place the under farthings. Add 1d. which you borrowed to the 7; then 8 pence from 6 pence, cannot; borrow 1s. from the 12s., which added to 6d. make 18d.; 8d. from 18d. remain 10d., which place under the pence; add 1s. to the 13s., then 14s. from 128., cannot; add 20s. (= 1 pound,) to the 128., then 14s. from 32s., 18s. remain. Carry £1 to the pounds, and proceed as in Simple Subtraction.

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1. I owe my friend £259 17s. 6d., but he owes me £133 14s. 9 d.; how much have I to pay? Ans. £126 2s. 81d. 2. I had in the Bank £2014 19s. 6d. ; yesterday I took out £159 17s. 8d., and to day £1115 4s. 6 d., how much remains? Ans. £739 17s. 4 d. 3. What is the difference between 9154, and the amount of 754 added to 305 ?

Ans. 8095. 4. A horse in his furniture is worth £37 5s., out of it 14 sovereigns; how much does the price of the furniture exceed that of the horse ? Ans. £9 5s.

5. A merchant owed £750; he had in cash, commodities, the stocks, and good debts, £12510 7s.; he cleared the first year £452 3s. 6d.: what was the neat balance at the twelve months end? Ans. £12212 10s. 6d.

6. A gentleman dying, left £45247 between two daughters, the youngest was to have 15 thousand, 15 hundred, and twice £15.; what was the eldest sister's fortune? Ans. £28717. 7. From 522 lbs. 7 oz. 23 gr. Troy, take 423 lbs. 10 oz. 20 gr. Ans. 98 lb. 9 oz. 3 gr. 8. Take 4 times 555000 from 888777665 ?

Ans. 886557665.

9. What number added to 3 times 897 will make 9 times 978 ?

Ans. 6111. 10. Bought in London 3 ton 6 cwt. 2 qr. 7 lbs., and at Liverpool 2 ton 3 cwt. 3 qrs. 22 lbs. of sugar; and have sold 4 ton 2 cwt. 1 qr. 16 lbs. What remains?

Ans. 1 ton 8 cwt. 13 lbs.

11. I hired a servant for 4 years 6 months; he has served 1 year 3 months 2 weeks 6 days: how long has he yet to serve? Ans. 3 years 2 months 1 week 1 day. 12. Bought 2 pipes, 14 gallons, of Port, and 3 pipes, 19 gallons, of Sherry; I have left of Port, 80 gal. 2 qts.; of Sherry, half a pipe, 2 gals. 3 qts. How much of each have I used? Ans. Port, 1 pipe, 59 gal. 2 qts. ; Sherry, 2 pipes, 79 gal. 1 qt. 13. A tradesman failing in business, owed to his creditor A £53 7s. 6d. ; to B £105 10s. ; to C £34 5s. 2d.; to D £28 16s. 5d.; to E £14 15s. 8d.; to F £112 9s. ; and to G £143 12s. 9d. The value of his stock was £212 6s.; and good book debts, £112 8s. 3d., besides £21 10s. 5d. in hand. As his creditors took all his effects into their hands, how much did they lose or gain? Ans. The creditors lost £146 11s. 10d.

RULE.

MULTIPLICATION

OF MONEY, WEIGHTS AND MEASURES.

When the Multiplier is not greater than 12, write it under the lowest name of the Multiplicand, and in multiplying, carry as in addition of the same name.

5 times 2 make 10 farthings, = 21d.; put down and carry 2 to the pence; 5 times 8, and 2 carried, make 42 pence, 3s. 6d.; put down 6, and carry 3 to the shillings; 5 times 14, and 3 carried, make 73 shillings, = £3 13s.; put down 13, and carry 3 to the pounds; 5 times 20, and 3 carried, make £103. £. 8. d. £. S. d. 35 17 7 2. 75 13 1 2 3

1.

£. S. d. Multiply 20 14 81 by

5

£103 13 6

£. S. d.

£. s. d. 3. 62 5 44 4

4. 58 2 42

5

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When the Multiplier is a composite number above 12, multiply by its component parts. And for other numbers multiply by the factors

of the nearest composite, adding to the last product so many times the top line as will supply the deficiency; or subtracting so many times if there is an excess.

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3. 21 ells of Holland, at 7s. 8d. per ell. 4. 34 firkins of butter, at 15s. 3 d. per firkin. 5. 75 lb. of nutmegs, at 7s. 2 d. per lb. 6. 37 yards of cloth, at 9s. 7d. per yard. 7. 97 cwt. of cheese, at £1 5s. 3d. per cwt. 8. 43 dozen of candles, at 6s. 4d. per dozen. 9. 127 lb. of bohea, at 4s. 3d. per lb. 10. 135 gallons of rum, at 7s. 5d. per gallon. 11. 74 ells of diaper, at 1s. 44d. per ell. 12. 6 dozen pair of gloves, at 1s. 10d. per pair.

Ans. 29 5 0

Ans. £8 1s. 10 d.
Ans. £25 19s. 11d.
Ans. £27 2s. 24d.
Ans. £17 14s. 7d.
Ans. £122 9s. 3d.
Ans. £13 12s. 4d.
Ans. £26 19s. 9d.

Ans. £50 1s. 3d.
Ans. £5 1s. 9d.
Ans. £6 12s. Od.

When the given quantity consists of,, divide the price by,; when, divide the price by, and that quotient by, which add to the product of the quantity given. 13. 25 ells of Holland, at 3s. 4 d. per ell.

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19. 35 cwt. of double-refined sugar, at £4

Ans. £7 15s. 10 d.

per barrel.

Ans. £24 11s. 3d. 15s. 6d. per cwt. Ans. £169 10s. 3d.

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