SOME PARTICULARS IN WHICH CERTAIN OTHER COUNTRIES EXCEL OURS

WRITTEN EXERCISE

1. When the population of London was 4,536,063, that of New York City was 3,437,202. Illustrate the difference. 2. If the United States has 20,870,000 spindles in operation in the manufacture of cotton, and England has 46,100,000, what is the difference? Illustrate.

3. If our country mined 55,214,000 oz. of silver in a certain year, and Mexico mined 57,656,549 oz., how much more did Mexico mine than the United States? Illustrate.

4. The area of European Russia is 2,095,616 sq. mi., of Asiatic Russia 6,564,778 sq. mi., of the United States 3,720,856 sq. mi. How much greater is the total area of Russia than that of the United States? Illustrate.

5. The greatest wool-producing country in the western hemisphere is Argentina, which averages about 370,000,000 lb., the United States coming next with an average of about 304,500,000 lb. What was the difference? Illustrate.

6. The area of Italy is 110,646 sq. mi., and that of Nevada is 110,700 sq. mi. When the population of Italy was 32,045,404, that of Nevada was 42,335. How much greater is the area of Nevada, and how much greater was the population of Italy? Illustrate.

7. When the population of the United States was 76,303,387, that of Porto Rico was 953,243; of Hawaii, 154,001; of the Philippines and Guam, 7,909,000. The population of Russia was then 128,852,076. How much greater was the population of Russia than that of the United States and its island possessions? Illustrate.

WRITTEN EXERCISE

In review drills like the following a time limit should be set upon the work, and checks should be required.

BILLS AND RECEIPTS

199. Debtor and creditor. When one man owes another he is called a debtor (Dr.). The man to whom he owes money is called his creditor (Cr.).

200. Debit and credit. The amount owed on a bill is called the debit part of the bill, and any payments that have been made form the credit part.

201. Bills. Bills usually begin like this:

MR. A. B. JEFFERSON

Bought of ROE & DOE, GROCERS,

No. 4 Washington Street.

They may also read: "To Roe & Doe, Dr.," this meaning that Mr. Jefferson is debtor to Roe & Doe for the goods mentioned in the bill.

The following is an example of a bill filled out, footed, and receipted.

NEW ORLEANS, LA.,........[Date].....

MRS. JOHN DOE, 47 Tenth Avenue,

TO RICHARD ROE & CO., Dr.

DRY GOODS DEALERS, No. 10 Grand Street.

WRITTEN EXERCISE

Date, fill, foot, and receipt the following bills, inserting the name and address of some purchaser and of some dealer whom you know:

1. Bill for furniture: 6 chairs @ $3.00; 2 armchairs @ $6.25; 1 rocking-chair @ $5.50; 1 table @ $22.75.

An item like "6 chairs @ $3.00" means $3.00 each.

2. Bill for dry goods: 3 yd. satin @ $1.50; 2 yd. flannel @ 50 ct.; 1 yd. canvas @ 20 ct.; 14 yd. ribbon @ 23 ct.

3. Bill for meat: 2 lb. steak @ 22 ct.; 5 lb. fish @ 20 ct.; 4 lb. roast beef @ 20 ct.; 8 lb. turkey @ 21 ct.

4. Bill for dry goods: 17 yd. embroidery @ 10 ct.; 3 yd. lawn @ 20 ct.; 74 yd. percale @ 25 ct.; yd. satin @ $1.50.

5. Bill for crockery: doz. cups and saucers @ $6.00; 3 doz. plates @ $4.25; 13 doz. tumblers @ 90 ct.; 2 doz. individual butter plates @ 70 ct.; doz. bowls @ $2.30.

An item like "doz. cups @ $6.00" means $6.00 a dozen.

6. Bill for groceries: 10 lb. sugar @ 8 ct.; 2 qt. berries @ 11 ct.; 4 doz. eggs @ 26 ct.; 5 lb. butter @32 ct.; 14 lb. cheese @22 ct.; doz. bars soap @ 44 ct.

7. Bill for dry goods: 7 yd. muslin @ 18 ct.; 6 handkerchiefs @30 ct.; 3 pairs kid gloves @ $1.50; 12 yd. sheeting @ 12 ct.; 16 yd. pongee @ 70 ct.

8. Bill for stationery: 500 envelopes @ $3.50 per M (that is, per 1000); 1 box writing paper @ $2.25; doz. pencils @35 ct.; 3 penholders @ 5 ct.; 1 bottle ink @ 30 ct.

9. Bill for groceries: 5 lb. coffee @32 ct.; 2 lb. tea @ 45 ct.; 8 lb. ham @ 15 ct.; 7 lb. lard @ 8 ct.; 31⁄2 lb. butter @33 ct.; 3 qt. currants @ 7 ct. ; 2 doz. eggs @ 31 ct. ; 13 lb. cheese @ 16 ct.; gal. sirup @ 65 ct.

ORAL EXERCISE

1. Will is 10 yr. old and his father is 40 yr. old. His father is how many times as old as Will? Will's age is what part of his father's age? How many hundredths? 2. Will's age is how many fortieths less than his father's? How many fourths less? How many hundredths?

3. Will's age is what part of the sum of his age and his father's? How many hundredths? His father's age is what part of the sum? How many hundredths?

4. Will's age is what part of the difference of their ages? How many hundredths?

WRITTEN EXERCISE

mate.

Estimate the answers to the following, writing the estiThen solve, carrying the results to 2 decimal places.

Express the following in fractional form, like the above, and estimate the answer before solving:

10. If a man earns $15.50 a week, and spends $10, how many weeks will it take him to pay for a 14-volume encyclopedia at $2.75 a volume, with the remainder?

11. If a man earns $1279.50 a year, on an average, and spends $304.50, how many years will it take him to save enough to buy a 75-acre farm at $65 an acre?