8 in. 94 m. 1 fur. 24 rd. 4 yd. 2 ft. 8 in. + 14 m. 6 fur. 23 rd. 2 yd. 0 ft. 7 in. + 23 m. 5 fur. 37 rd. 4 yd. 1 ft. 10 in. +57 m. 0 fur. 33 rd. 5 yd. 1 ft. 1 in.?

9. What is the sum of 19 m. 5 fur. 37 rd. 2 yd. 2 ft. 2 in. +16 m. 4 fur. 18 rd. 5 yd. 1 ft. 7 in. + 37 m.

15 rd. 2 yd. 2 ft. 8 in. + 17 rd. 5 yd. 7 in. + 3 m. 7 fur. 18 rd. 4 yd. 2 ft. 9 in. + 46 m. 3 fur. 13 rd. 2 yd. 1 ft. 9 in. + 33 m. 4 fur. 27 rd. 5 yd. 1 ft. 4 in. + 19 m. O fur. 34 rd. 3 yd. 0 ft. 10 in.? 10. What is the sum of 14 A. 3 R. 28 sq. rd. 27 sq. yd. 8 sq. ft. 12 sq. in. + 27 A. 2 R. 31 sq. rd. 17 sq. yd. 5 sq. ft. 137 sq. in. + 35 A. 1 R. 18 sq. yd. 5 sq. ft. 116 sq. in. + 21 A. 26 sq. rd. 5 sq. ft. 107 sq. in. + 43 A. 2 R. 14 sq. rd. 19 sq. yd. + 1 R. 15 sq. rd. 37 sq. in.?

31 sq. rd.

25 sq. yd.

11. I bought some flour for $6.75; some cloth for $17.25; a hat for $3.37; a coat for $19.42; a vest for $3.87; some calico for $3.25; some flannel for $4.93; some silk for $23.99; a pair of boots for $5.33; an overcoat for $22.75; a shawl for $6.68; a pair of gloves for $1.46; an umbrella for $1.37; and a pair of overshoes for $1.17. What was the amount of my purchase?

12. A trader sold 17 cases of broadcloth; the first case contained 317 yards, the second 296, the third 319, the fourth 339, the fifth 259, the sixth 347, the seventh 329, the eighth 286, the ninth 321, the tenth 294; the eleventh 337, the twelfth 248, the thirteenth 324, the fourteenth 346, the fifteenth 299, the sixteenth 338, and the seventeenth 207. How many yards were there in all?

13. He received $984.36 for the first case, $849.23 for the second, $1097.28 for the third, $1342.94 for the fourth, $836.28 for the fifth, $1297.89 for the sixth, $1048.30 for the seventh, $857.82 for the eighth, $1004.28 for the ninth, $976.87 for the tenth, $1248.67 for the eleventh, $827.61 for the twelfth, $1176.04 for the thirteenth, $1327.98 for the fourteenth, $876.48 for the fifteenth, $1200.36 for the sixteenth, and $758.93 for the seventeenth. How much did he receive for all?

14. In the course of the year 1853, a flour dealer bought

649 barrels of flour for $3798.75; 357 barrels for $2039.25; 439 barrels for $2679.00; 987 barrels for $6198.42; 299 barrels for $1925.37; 1168 barrels for $7385.94; 627 barrels for $4369.27; 1359 barrels for $9967.84; 538 barrels for $4279.63; 275 barrels for $2383.50; 96 barrels for $816.00; 948 barrels for $8472.56; 358 barrels for $3615.80; 796 barrels for $8237.29; and 2962 barrels for $25,851.00. How many barrels did he buy in all? How many dollars did he pay for the whole?

15. He gained $324.50 on the first lot; $178.50 on the second; $109.75 on the third; $740.25 on the fourth; $29.90 on the fifth; $584 on the sixth; $600 on the seventh; $1359 on the eighth; $470.75 on the ninth; $277.75 on the tenth ; $89.28 on the eleventh; nothing on the twelfth and thirteenth; $398 on the fourteenth; and $2154.25 on the fifteenth. What was the amount of his gains?

59. Addition of several Columns at one Operation. (a.) Accountants often add two or three, and sometimes four or more, columns of figures at a single operation. (b.) The following illustrates some of the methods of doing it :

67

85

94

28

69

343

187, plus 4

Explanation.-69 plus 20 = 89, plus 897, plus 90 = 191, plus 80 = 271, plus 5 = 276, plus 60 336, plus 7 = 343. (c.) By adding tens first, and then units, as before, and naming only results, we have 69, 89, 97, 187, 191, 271, 276, 336, 343.

(1) A little practice will enable a person to add without separating each number into tens and units, thus: 69, 97, 191, 276, 343.

(e.) After the student has become familiar with the method of adding by single columns, he will find it a very valuable exercise to add as above explained. We recommend that he perform, at least, the first twenty examples under 55 by adding two or more columns at a time.

60. Leger Columns.

A great part of the work of an accountant consists in adding long leger columns, like the following. Let the pupil find the sum of the numbers in each, being as careful to obtain a correct result as he would be if he were to receive or pay the several amounts.

SECTION V.

SUBTRACTION.

61. Definitions and Illustrations.

WE

(a.) SUBTRACTION IS THE PROCESS BY WHICH FIND THE DIFFERENCE OF TWO GIVEN NUMBERS, OR THE EXCESS OF ONE GIVEN NUMBER OVER ANOTHER.

(b.) The following are questions in subtraction :—

Joseph had 34 apples, and gave away 6 of them. How many did he have left?

Samuel had 16 cents and George had 9. How many more had Samuel than George?

8 from 16 leaves how many?

How many are 12 — 8?

(c.) The larger given number, or one from which we subtract, is called the Minuend; the smaller given number, or one subtracted, is called the Subtrahend; and the result obtained is called the Difference or Remainder.

Illustration. In the first of the above examples 34 is the minuend, 6 is the subtrahend, and 28 is the difference or remainder.

(d.) The minuend and subtrahend must represent things of the same kind, otherwise the subtraction cannot be performed.

Illustrations.- 5 apples from 7 apples leave 2 apples, and 5 pears from 7 pears leave 2 pears; but it would be impossible to take 5 pears from 7 apples, or 5 apples from 7 pears. We cannot subtract 5 cents from 7 dimes; but if we should exchange one of the dimes for its value in cents, we should have 6 dimes and 10 cents, from which if we should subtract 5 cents, there would be 6 dimes and 5 cents left.

We cannot subtract units from tens, but we can find how many units a given number of tens is equal to, and then subtract from that number of units.

62. Method of writing Numbers and performing Problems requiring no Reduction.

(a.) Although the result is not affected by the manner of writing the numbers, it is convenient to place those of the same