5. A farmer receives 89 dollars 74 cents for wheat, 13 dollars 3 cents for corn, 6 dollars 374 cents for potatoes, and 19 dollars 62 cents for oats; what does he receive for the whole ? Ans. $128.77.

6. A lady bought a dress for 9 dollars 17 cents, trimmings for 87 cents, a paper of pins for 64 cents, some tape for 4 cents, some thread for 8 cents, and a comb for 11 cents; what did she pay for all? Ans. $10.3375.

7. Paid for building a house $2175.75, for painting the same $240.37, for furniture $605.40, for carpets $140.12; what was the cost of the house and furnishing?

8. Bought a ton of coal for $6.08, a barrel of sugar for $26.625, a box of tea for $16, and a barrel of flour for $7.40; what was the cost of all?

9. A merchant bought goods to the amount of $7425.50; he paid for duties on the same $253.96, and for freight $170.09; what was the entire cost of the goods?

10. I bought a hat for $3.621, a pair of shoes for $13, an umbrella for $13, a pair of gloves for $.62, and a cane for $.87; what was the cost of all my purchases? Ans. $8.25.

SUBTRACTION.

164. 1. A man, having $327.50, paid out $186.75 for a horse; how much had he left?

OPERATION.

$327.50

186.75

Ans. $140.75

ANALYSIS. Writing the less number under the greater, dollars under dollars, cents under cents, &c., we subtract and point off in the result as in subtraction of decimals. Hence the following

RULE. I. Write the subtrahend under the minuend, dollars under dollars, cents under cents, &c.

II. Subtract as in simple numbers, and place the point in the remainder, as in subtraction of decimals.

Explain the process of subtraction. Give rule, first step. Second.

EXAMPLES FOR PRACTICE.

2. From $365 dollars 5 mills take 267 dollars 1 cent 8 mills.

3. From 50 dollars take 50 cents.

4. From 100 dollars take 1 mill.

Ans. $97.987.

Ans. $49.50.

Ans. $99.999.

5. From 1000 dollars take 3 cents 7 mills. 6. A man bought a farm for $1575.24, and sold it for $1834.16; what did he gain? Ans. $258.92.

7. Sold a horse for 145 dollars 27 cents, which is 37 dollars 69 cents more than he cost me; what did he cost me?

8. A merchant bought flour for $5.62 a barrel, and sold it for $6.84 a barrel; how much did he gain on a barrel? 9. A gentleman, having $14725, gave $3560 for a store, and $7015.87 for goods; how much money had he left?

10. A lady bought a silk dress for $133, a bonnet for $51, a pair of gaiters for $13, and a fan for $7; she paid to the shopkeeper a twenty dollar bill and a five dollar bill; how much change should he return to her?

Ans. $3.75.

NOTE. Reduce the fractions of a dollar to cents and mills.

11. A gentleman bought a pair of horses for $480, a harness for $80.50, and a carriage for $200 less than he paid for both horses and harness; what was the cost of the carriage? Ans. $360.50.

MULTIPLICATION.

165. 1. If a barrel of flour cost $6.375, what will 85 barrels cost?

OPERATION.

$6.375
85

31875

51000

Ans. $541.875

ANALYSIS. We multiply as in simple numbers, always regarding the multiplier as an abstract number, and point off from the right hand of the result, as in multiplication of decimals. Hence the following

Give analysis for multiplication in decimal currency.

RULE. Multiply as in simple numbers, and place the point in the product, as in multiplication of decimals.

EXAMPLES FOR PRACTICE.

2. If a cord of wood be worth $4.275, what will 300 cords be worth? Ans. $1282.50. 3. What will 175 barrels of apples cost, at $2.45 per barrel? Ans. $428.75.

4. What will 800 barrels of salt cost, at $1.28 per barrel? 5. A grocer bought 372 pounds of cheese at $.15 a pound, 434 pounds of coffee at $.12 a pound, and 16 bushels of potatoes at $.33 a bushel; what did the whole cost?

6. A boy, being sent to purchase groceries, bought 3 pounds of tea at 56 cents a pound, 15 pounds of rice at 7 cents a pound, 27 pounds of sugar at 8 cents a pound; he gave the grocer 5 dollars; how much change ought he to receive?

7. A farmer sold 125 bushels of oats at $.37 a bushel, and received in payment 75 pounds of sugar at $.09 a pound, 12 pounds of tea at $.60 a pound, and the remainder in cash; how much cash did he receive? Ans. $32.92.

8. A man bought 150 acres of land for $3975; he afterward sold 80 acres of it at $32.50 an acre, and the remainder at $34.25 an acre; how much did he gain by the transaction? Ans. $1022.50.

DIVISION.

166. 1. If 125 barrels of flour cost $850, how much I will 1 barrel cost?

RULE. Divide as in simple numbers, and place the point in the quotient, as in division of decimals.

NOTES. 1. In business transactions it is never necessary to carry the division further than to mills in the quotient.

2. If the dividend will not contain the divisor an exact number of times, ciphers may be annexed, and the division continued as in division of decimals. In this case it is always safe to reduce the dividend to mills, or to 3 more decimal places than the divisor contains, before commencing the division.

EXAMPLES FOR PRACTICE.

2. If 33 gallons of oil cost $41.25, what is the cost per gallon ? Ans. $1.25. 3. If 27 yards of broadcloth cost $94.50, what will 1 yard cost?

4. If 64 gallons of wine cost $136, what will 1 gallon cost? Ans. $2.125.

5. At 12 cents apiece, how many pine-apples can be bought for $1.32?

Ans. 11.

6. If 1 pound of tea cost 54 cents, how many pounds can be bought for $405?

7. If a man earn $180 in a year, how much does he earn a month?

8. If 100 acres of land cost $2847.50, what will 1 acre cost? Ans. $28.475. 9. What cost 1 pound of beef, if 894 pounds cost $80.46? Ans. $.09.

10. A farmer sells 120 bushels of wheat at $1.12 a bushel, for which he receives 27 barrels of flour; what does the flour cost him a barrel?

11. A man bought 4 yards of cloth at $3.20 a yard, and 37 pounds of sugar at $.08 a pound; he paid $6.80 in cash, and the remainder in butter at $.16 a pound; how many pounds Ans. 56 pounds.

of butter did it take?

12. A man bought an equal number of calves and sheep, paying $166.75 for them; for the calves he paid $4.50 a head, and for the sheep $2.75 a head; how many did he buy of each

kind?

Ans. 23.

13. If 154 pounds of sugar cost $18.48, what will 1 pound cost?

14. A merchant bought 14 boxes of tea for $560; it being damaged he was obliged to lose $106.75 on the cost of it; how much did he receive a box? Ans. $32.37.

ADDITIONAL APPLICATIONS.

CASE I.

167. To find the cost of any number or quantity, when the price of a unit is an aliquot part of one dollar.

168. An Aliquot Part of a number is such a part as will exactly divide that number; thus, 3, 5, and 7 are aliquot parts of 15.

NOTE. An aliquot part may be a whole or a mixed number, while a factor must be a whole number.

1. What will cents a yard?

OPERATION.

4) 3784

be the cost of 3784 yards of flannel, at 25

ANALYSIS. If the price were $1 a yard, the cost would be as many dollars as there are yards. But since the price is of a dollar a dollars yard, the whole cost will be as many as there are yards; or, of 37843784÷4=$946. Hence the

Ans. $946

RULE. Take such a fractional part of the given number as the price is part of one dollar.

EXAMPLES FOR PRACTICE.

2. What cost 963 bushels of oats, at 333 cents per bushel?

Ans. $321.

Case I is what? What is an aliquot part of a dollar? Give explanation. Rule.