write over each denomination the number which

20 12

£8 13 5 5 17 8

connects it with the next higher denomination; then, beginning with the pence, say 8 from 12 leaves 4 and 5 are 9, set down 9 and carry 1 to the shillings; 18 from 20 leaves 2 and 13 are 15, set down 15 and carry 1 to the pounds; 6 from 8 leaves 2.

£215

9

Rule. Arrange the quantities under one another according to their denominations, and over each write the number which connects it with the next higher denomination. Then, beginning at the right hand, subtract, if possible, each number in the lowest line from that which stands next above it; but when this cannot be done, subtract from the number in the top line and add the remainder to the number in the middle line, set down the result, and, in this case, carry 1 to the next higher number in the lowest line.

When the pupil has acquired some proficiency in subtraction he may point to an imaginary number instead of actually writing a number over each denomination.

20 12 4

From £643 II 8

Take £286 13

52

52

£356 18

23

Examples.

Explanation.-2 farthings from 4 farthings leaves 2 and I are 3, set down 3 farthings and carry 1 to the pence; 6 from 8 leaves

2, set it down; 13 from 20 leaves 7 and

II

are 18. set down 18 and carry to the pounds, &c.

set down II and carry 1; 20 from 28 leaves 8 and 19 are 27, set down 27 and carry 1; 2 from 3 leaves I, set it down; 18 from 20 leaves 2 and 17 are 19, set down 19 and carry 1, &c.

Find the difference between—

H. Subtract £897 13s. 8d. from £1,080 11s. 54d.

(2) Find the difference between £389 17s. 24d. and £1,000.

(3) Take two hundred and sixty pounds eleven shillings and fourpence three farthings from five hundred pounds nine shillings and threepence.

(4) Find the difference between four thousand and thirty pounds ten shillings, and three thousand and seventy-nine pounds thirteen shillings and eightpence three farthings.

(5) Subtract four hundred and twenty yards three

quarters and two nails, from five hundred and six yards one quarter and one nail.

(6) From fourteen thousand eight hundred and sixty miles four furlongs twenty-three poles, take nine thousand and eighty-seven miles five furlongs and thirty-six poles.

(7) Subtract eight hundred and seventy-six yards two feet nine inches, from one thousand and fortythree yards eleven inches.

(8) Find the difference between thirty-seven poles four yards twenty-three inches, and thirty-eight poles four yards nineteen inches.

(9) Take thirteen acres three roods twenty-eight poles fourteen square yards, from sixty acres nineteen poles eleven square yards.

(ro) Subtract nine hundred and sixty-nine acres three thousand four hundred and sixty-eight square yards, from two thousand and thirty acres three thousand and forty-three square yards.

I. "How much will a person have left after paying £29 175. 53d. out of £43 15s. 81d.?

(2) If I give a Lio note to pay a bill of £5 165. 7d., what change ought I to receive?

(3) Bought goods for £23 14s. 8d., and sold them for £25 10s. 6d. How much did I gain?

(4) If I buy goods at £4 13s. 8d. per cwt., and pay 19s. 3d. per cwt. for carriage, what shall I gain by selling them at £6 35. 4d. per cwt. ?

(5) A person received £27 1os. 4d. to pay the following bills, namely, one of £4 135. 8d., another of £5 17s. 9d., and a third of £7 16s. 9 d. How much will he have left?

(6) A draper bought 537 yds. I qr. 2 nls. of cloth for £137 4s. 7d., and he sold 249 yds. 3 qrs. 3 nls.