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Case III. When the Divisor contains a fraction.

Divide £24 4s. 6d. by 21

RULE WITH EXAMPLE.-Multiply both the

£ s. d.

dividend and the divisor by the under figure 2)24 461 of the fraction, 2, adding in the upper figure 2 1, to the product of the divisor; and divide by short or long division as the case may require.

£ S. d.

5) 48

9 1 913 91

£ s. d.

47. Divide 42 14 6 by 31 53. Divide 64 17 6 by

48.

64 17 74

49.

97 18 83

6454.
73
55.

50.

847 12 5

47 56.

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'87 14 23 38 12 54 789 0 63 807 16.10 97817-63

59. A farmer rents a farm at 5967. 16s. 6d. per annum; he wishes to lay past as much every week as may pay the How much must he save each week?

rent.

60. A merchant gained 146877. in 15 years. What was his average gain per year?

61. In a large town there were 4768 children educated by 56.teachers. How many pupils on an average to each

teacher?

62. A manufacturer paid in wages each week 2647. 178. 6d. ; there were 321 workmen. How much did each man receive?

63. There are about eight hundred millions of people in the world, and it is thought that as many die in 32 years. How many die on an average in a year?!

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64. If so many die in a year, how many die in an hour; there being 8765 hours in a year?

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65. A prize of 72571. 3s. 6d. is to be divided equally among

500 sailors. What is each man's share?

66. A gentleman had an estate of 3468 acres, for which he received per annum 8791. 16s. 8d. How much was it let for per acre?

67. A tax gatherer collected 7471. 15s. 6d. per month, the first six months of the year; and 5471. 17s. 8d. per month the last six months of the year. How much did he collect daily on an average for the whole year

68. In a savings bank in a village there was deposited 2681. 17s. 8d.; and there were 56 depositors, or people who had placed money in the bank. How much had each deposited on an average?

Case IV. When the Divisor contains several denominations.

Divide £32 16s. 8d. by £7 8s. 4d.

RULE WITH EXAMPLE.– Bring both divisor and dividend to the same denomina-tion, and proceed as in simple division. The answer will be of the denomination that the divisor and dividend have been reduced to.

£ 8. d.
7 8 4 ) 32

£

8. d.

16 8

20

20

148

656

12

12

1780 )

7880 (4d

7120

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REDUCTION.

REDUCTION is the bringing of one denomination to another without altering its value.

Case I. To bring from a higher to a lower.

RULE WITH EXAMPLE.-Multiply by as many of the less as make one of the greater. Thus to bring 21. to shillings, multiply 2 by 20, because there are 20s. in a pound.

Case II. To bring a lower to a higher.

RULE WITH EXAMPLE.-Divide by as many of the less as make one of the greater. Thus to bring 40 shillings to pounds, divide by 20, because there are 20 shillings in a pound.

Bring £4 9s. 6d. to farthings.

Multiply the 4 by 20, and add the 9s. to the product, this will give the number of shillings, 89s. Multiply then by 12 adding 6 pence; this will give the number of pence; 1074d. Multiply by 4, and add the two farthings to the product; this will give the number of farthings, in 47. 9s. 6d.

Bring 4298 farthings to pounds.

£2

20

408.

2,0)4,0
£2

£ 8. d. 4 9 6

20

89

12

1074

4298

Divide the farthings by 4, this will give 1074 4)4298 pence and 2 farthings. Divide this by 12, and 12)107489 shillings and sixpence is obtained. Divide by 20, and the quotient is 4 pounds 9 shillings. In all 47. 98. 64d.

2,0) 8,9 6

£49 6

EXERCISES.

1. How many farthings are there in 121. 7s. 6§d?
2. In 2641. 9s. 10d. how many pence?

3. Reduce 3641. 14s. 94d to farthings.
4. In 2471. 12s. 8d. how many halfpence?

5. How many pence are there in 276 guineas?
6. In 298 crowns, how many farthings?
7. Reduce 3648 sixpences to farthings.

8. In 42768 farthings how many pence?

9. How many pounds are there in 67890 shillings? 10. In 426876 farthings, how many pounds?

11. How many guineas are there in 36789 shillings? 12. In 68794 pence, how many crowns?

13. How many fourpences are there in 37689 shillings
14. In 24707. how many crowns?

15. How many pounds in 39076 half-crowns?
16. In 29685 twopences, how many shillings?
17. In 43687 crowns, how many threepences?
18. How many fivepences are there in 4796 crowns?
19. In 76971 halfpence, how many fourpences?
20. In 798302 pounds, how many sixpences?

21. How many crowns are there in 7968 guineas?
22. In 79201 half guineas, how many seven shilling pieces?
23. How many fivepences are there in 764 pounds?

24. In 73027 farthings, how many eightpences?

25. How many half-sovereigns are there in 7642 guineas? 26. Reduce 76321. 17s. 03d. to farthings.

27. Reduce 30101. 11s. 8d. to farthings.

28. In 7324 guineas, how many ninepences?

29. How often is three farthings contained in 7421. 178. 9§d.? 30. In 7690 fourpences, how many fivepences?

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9. A tobacconist received 16 cwt. 2 qrs. 25 lb. of tobacco, and sold 12 cwt. 3 qrs. 26 lb. How much has he unsold?

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