15. Eight hundred sixty dollars and sixty-seven cents.. 16. Four thousand eight hundred dollars and two cents. 17. Six hundred thirty-one dollars fifty-six and a fourth cents.

18. Nine hundred and eighty-seven dollars.

19. Thirty-two thousand five hundred dollars eighty seven and a half cents.

20. Ten dollars sixty-eight and three-fourth cents.
21. Twelve dollars ninety-three and three-fourth cents.
22. Twenty dollars thirty-seven and a half cents.
23. Thirty-three dollars thirty-three and a third cents.
24. Sixty dollars sixty-six and two third cents.
25. Read the following sums, viz.

$8448.87 $3450.25 $47967.91 $7.10 $115.331
$170.93
$85.061

$19.01

ADDITION OF FEDERAL MONEY.

RULE.

Begin at the right hand side of the sum, add one row of figures at a time, and carry one for every ten, from the lower denomination to the next higher, as in Simple Addition, until the whole is added. When you come to the last row on the left hand, instead of setting down what remains over ten, twenty, or thirty, &c. set down the full amount.

Note. When there are parts of a cent in a sum, such is halves, &c. find the amount of them in fourths of a cent; consider how many cents these fourths will make, and add them to the first row in the column of cents.When the parts of a cent are not sufficient to make a cent, place their amount at the right hand of the column of cents, as in the first example; and when the parts of i cent make one cent or more, and some parts remain, but not enough for another cent, the parts thus remaining must be set down in the same way, according to the second example. The proof is the same as in Simple Addition.

1. A man bought a farm in five parcels; for the first, he gave $250.75; for the second, $350; for the third, $475.871: for the fourth, $550; and for the fifth, $600. What was paid for the farm? Ans. 2226,621 2. A merchant, in buying gave for flour, $325.43}; for sugar, $854.25; for molasses, $520.621; for coffee, $944.50; and for cotton, $6427.12. paid?

What was the sum Ans. $9071.934. cents; 934 cents; 871

3. What is the amount of 10 cents; 50 cts.; 31 cts.: 43 cts.; and 11 dollars?

Ans. $14.16 cents. 4. Gave for an Arithmetick 314 cents; for a slate, 374 cents; for quills, 50 cents; for an inkstand, 62 cents; for a Geography, 1 dollar, and for a History, 874 cents. How much do they amount to? Ans. $3.684 cents. 5. Add $75212.50, $644225.75, $4587220.50, $90000, and $5876432.75.

SUBTRACTION OF FEDERAL MONEY.

RULE.

Place the smaller sum under the larger, setting the dollars under dollars and cents under cents, and proceed as in Simple Substraction. When there is a fraction, or part of a cent in the upper line of figures, and none in the lower, set it down at the right of the remainder, as

a part of the answer. When there is a fraction in each line, and the upper one is the larger, subtract the lower one from it and set down the difference; but if the lower one is larger than the upper, subtract it from the number that it takes of the fraction to make a cent-add the difference to the upper one, and set down the amount. When there is a fraction in the lower line and none in the upper; subtract the fraction from the number that it takes of it to make a cent, and set down the remainder. In this case, and likewise when the part or fraction I elow is larger than the upper one, it is necessary to carry one to the right hand figure of the lower row of cents.

9. Subtract $387.20 from $1000.
10. Subtract $5871,314, from $5430.87).
11. Take $44.874 from 300 dollars.
12. Take $11000, from $10876.871.

APPLICATION.

1. Bought goods amounting to $1875.62, and having paid $2350.934; how much remains due?

Acs. 2024.684. 2. My account against my neighbour amounts to $759. 25; and his account against me is $546.871. How much does he owe me? Ans. 212.371.

3. Having bought a quantity of goods at $5425, and sold them at $6932.683. How much did I make on the goods? Ans. $1507.68. 4. A owes me $11587.50, but having failed in business, he is able to pay $9263.621.

How much do I lose?
Ans. $2323.871
Ans. $572.12ł.

5. Subtract $8427.871, from $9000.

MULTIPLICATION OF FEDERAL MONEY.
RULE.

Set the multiplier under the sum, and proceed as in Simple Multiplication, carrying one for every ten from a lower to a higher denomination, until the whole is multiplied. After the sum is done, separate, by a period, the two right hand figures of the product for cents, and the figures at the left hand of the period will be dollars.

Note.-When the sum to be multiplied contains a fraction, or part of a cent, multiply it by the multipler, and consider how many cents are contained in its product. Then multiply the first figure of the cents and add to its product the cents contained in the product of the fraction, and proceed as directed above. In multiplying a fraction, if you find in the product one cent or more, and a remainder not large enough to make another cent, set down the fraction at the right hand of the product, that is under the row of fractions or parts of a cent.When there is a fraction in the sum, and the multiplier exceeds 12, multiply the sum without the fraction, and afterwards multiply the fraction and add it to the sum.

1. How much will 18 barrels of flour cost, at 3 dol

lars per barrel?

2. What will 35 pounds of coffee pound?

3. Sold 87 barrels of flour, at What was the amount?

4. Bought 160 acres of land, at What did the whole cost?

Ans. 54 dollars. cost, at 20 cents per

Ans. 7 dollars. $3.12 per barrel. Ans. $271.871. $1.25 per acre.Ans. 200 dollars. cost, at 62 cents

5. What will 225 bushels of apples per bushel?

Ans. 140.621.

6. What will 580 bushels of salt cost, at $1.12 per bushe? Ans. $652.50

*In multiplying by 10, when there is no fraction in the sum, it is necessary to add a cypher to the right hand of the sum, placing the period that separates cents from dollars one figure farther towards the right hand, and the sum is done. In multiplying by 100, add two cynhers; by 1000, three, &c.