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CHAPTER VIII

BILLS AND ACCOUNTS

153. Bill. A statement of the amount owed by one person to another is called a bill.

The person who owes the money is called the debtor.
The person to whom the money is owed is called the creditor.

The debtor or creditor may be a company of persons, instead of one person.

To make the extensions in a bill means to write the amount after each item. To foot a bill means to add the amounts of the several items and find the total amount.

To receipt a bill means to stamp or write the words " Paid” or "Received payment” at the foot, followed by the name of the creditor or his authorized agent.

154. Specimen of a Bill. The following is a receipted bill :

Ithaca, N. Y., Feb. 1, 1915 Mr. David Brownson, Newfield, A.Y.

Bought of Charles Dunham

1272 State St., Ithaca, N.Y.

Jan.

56 eans coup
2010 lb. pearl barley

@ 20¢ || $120
@ 9¢ 90 || $210

Received payment, Feb. 8, 1915

Chas. dunham

Items quoted by the dozen or fraction of a dozen have prices given by the dozen. Thus, f doz, oranges @ 50% means that the price is 50% a dozen.

EXERCISE 90

Write and receipt bills for the following, inserting the place, date, and names, and completing each item :

1. 14 yd. flannel @ 45%, 32 yd. sheeting @ 30%, 4} yd. velvet @ $1.60, 2; yd. ribbon @ 404,2 pr. gloves @ $1.75.

2. 6 lb. ham @ 194, 8 lb. bacon @224,4 lb. sausage @ 244, 2 tins sliced smoked beef @ 254, 3 cans corned beef @ 13%, 4 cans tomato soup @ 22¢, 3 jars extract of beef @ 404, 2 lb. tapioca @ 8%.

3. 3 qt. Lima beans @ 15¢, 4 cans tomatoes @ 14¢, 6 cans French peas @ 224, 5 cans California asparagus @ 424, 2 cans imported asparagus @ 854, 4 cans sardines @ 18%, 2 packages oatmeal @ 124.

4. 5 boxes Smyrna figs @ 60%, 4 boxes stuffed dates @ 404, 6 lb. California prunes @ 20€, 3 lb. Malaga raisins @ 224, 4 tins crystallized ginger @ 404, 6 jars marmalade @ 28%, 6 cans peas @ 18%.

5. 6 heads lettuce @ 64,9} lb. butter @ 324,7} gal. oil @ 184, 12 lb. raisins @ 1215, 6 lb. coffee @ 324, 41 doz. eggs @36¢, } doz. oranges @ 60¢, 6 lb. powdered sugar @ 71€, 2 qt. lima beans @ 15%.

6. 4 lb. pearl barley @ 9¢, 6 lb. cornstarch @ 84, 4 packages hominy @ 204, 6 packages oatmeal @ 12%, 6 lb. rice @ 114, 5 lb. sago @ 10%, 3 lb. tapioca @ 8%.

7. 5 gal. molasses @ 45%, 10 lb. coffee @ 18%, 15 lb. sugar @ 74,6 boxes crackers @ 8%, 6! doz. eggs @ 34%, 9 lb. butter @ 334, 64 lb. cheese @ 124.

8. 7 gro. toothbrushes @ $9.65, 8 doz. brushes @ $17.75, 27 gro. nailbrushes @ $26.80, doz. clothes brushes @ $2.92, 6 doz. boxes tooth powder @ $2.04, 4} doz. atomizers @ $19.60.

9. 6 bedroom sets @ $48.75, 15 rockers @ $4.20, 9 tables @ $7.50, 16 chairs @ $2.10.

10. 75 gro. bone buttons @ 224,675 yd. cashmere @ 854, 840 yd. cambric @ 1718, 560 yd. chambray @ 2216,620 yd. flannel @ 37}, 950 yd. sheeting @ 241€.

11. 75 bbl. flour @ $5.23, 63 gal. molasses @ 394, 75 gal. fancy sirup @ 58%, 3 doz. packages pancake flour @ $1.20, 260 lb. coffee @ 30%.

12. 8 doz, hatchets @ $10.75, 6 doz. pr. hinges @ $4.35, 5 doz. carpenter's squares at $34.50, 1 gro. locks @ $42.50, 8 doz, files @ $6.25.

13. 575 yd. cotton flannel @ 384, 684 yd. cotton @ 7%, 364 yd. buckram @ 94, 648 yd. sheeting @ 26%, 327 yd. Java canvas @ 62%.

14. 84 gro. bone buttons @ 18¢, 72 doz. pearl buttons @ 94, 694 yd. cambric @ 174, 364 yd. cashmere @ 824, 408 yd. chambray @ 214.

15. 4 gro. toothbrushes @ $9.35, 3 doz. atomizers @ $19.25, 8 doz. combs @ $1.95, 4 doz. brushes @ $18.37, gro. nailbrushes @ $27.50.

16. 480 yd. matting @ 18%, 375 yd. matting @ 19%, 284 yd. carpet @ 48¢, 8 rugs @ $7.33, 4 doz. door mats @ $4.75, 240 yd. border @ $1.12}.

17. 9 dining sets @ $62.50, 16 rockers @ $5.35, 8 sideboards at $32.50, 6 card tables @ $8.75, 4 china closets @ $17.50, 6 dining tables @ $9.25.

18. 325 yd. carpet @ 484, 520 yd. matting @ 224, 16 rugs at $6.40, 4 rugs at $12.50, 3 doz. door mats @ $5.30, 328 yd. calico @ 6%, 825 yd. sheeting @ 24¢.

19. 36 yd. carpet @ $1.12, 15 yd. border @ $1.25, 154 yd. cotton @ 384, 22 yd. cloth @ 3714, 7} yd. silk @ $1.40, 2} doz. buttons @ 48%, 12} yd. calico @ 8%.

155. Accounts. A statement of the amount owed by one person to another, with any payments that may have been made, is called an account.

The words "bill" and " account are often used for either a bill or an account.

156. Specimen of an Account. The following is an account:

Elmira, N. Y., March 30, 1916 Mr. Robert f. Speneer, Owego, N.Y.

J. Henderson Bros., Dr. Wholesale Stationers, 4056 Water St.

[blocks in formation]

@ $7.70

32

Mar. 750 gr. þens @ 78%

$39
15 doz. notebooks

2550
9
Cash

$40 12 4 doz. vulera

5128 13 Cash

101 2030

quo.

lead pencils @ 3.95 100150 25 Cash to balance

12028 $77028||$17028

The difference between the sum of the items of indebtedness and those representing payments is the balance.

EXERCISE 91

Make out accounts for the following, inserting the place, date, and names, and completing each item :

1. Feb. 4, 12 lb. ham @ 214, 61 lb. butter @ 334, 8 doz. eggs @ 45¢; Feb. 7,8 lb. sugar @ 644,15 lb. raisins @ 15€, 8 lb. prunes @ 196,6 lb. tapioca @ 94. Payments : Feb. 5, $3; Feb. 9, $2; balance on Feb. 13.

2. March 2, 10 doz. brooms @ $3.72, 8 doz. mops @ $7.90, 12 doz. mop handles @ $2.45, 9 doz. laundry boards @ $5.25; March 7, 15 doz. clotheslines @ $5.50, 6 doz. cedar pails @ $2.70; March 12, 10 doz. feather dusters @ $3.20. Payments : March 3, $75; March 8, $50; balance on March 15.

3. April 3, 6 doz. wool dusters @ $4.80, 5 doz. dustpans @ $3.15, 2 doz. rattan carpet beaters @ $2.65, 5 waxing brushes @ $2.32, 3 doz. shoe brushes @ $6.35; April 8, 5 doz. scrub brushes @ $1.60, 9 floor brushes @ $1.44; April 12, 10 doz. whisk brooms @ $2.88. Payments : April 5, $25; April 10, $15; balance on April 15.

4. May 1, 8 doz. quarts ammonia @ $2.56, 75 lb. borax @ 12%, 8 boxes sal soda @ $1.08; May 5, 15 doz. cans brick dust @ 674, 25 doz. cans emery powder @ $1.67, 12 boxes scouring soap @ $3.07; May 12, 35 boxes laundry soap @ $3.88, 8 doz. packages soap powder @ $1.88. Payments : May 3, $20; May 6, $25; balance on May 14.

5. June 7, 8 doz. bottles mixed pickles @ $2.67, 9 doz. bottles gherkins @ $3.07, 35 doz. packages gelatin @ $1.48; June 12, 9 doz. pints chowchow @ $3.12, 6 doz. bottles horse-radish @ $0.98, 4 doz. bottles mustard sauce @ $1.95; June 16, 8 doz. bottles salad dressing @ $2.58, 75 doz. cans tomatoes @ $2.48, 6 doz. bottles catsup @ $2.44, 5 doz. bottles chutney sauce @ $1.02. Payments: June 8, $50; June 14, $30; balance on June 20.

6. July 9, 6 gro. toothbrushes @ $9.68, 4 gro. nailbrushes @ $24.35, 16 doz. combs @ $1.88; July 15, 7 doz. whisk brooms @ $2.94, 5 doz, hairbrushes @ $9.60, 4 doz. bath brushes @ $6.48; July 20, 4 doz. hand mirrors @ $7.20, 7 doz. tubes cold cream @ $1.98. Payments : July 12, $50; July 16, $20; balance on July 21.

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