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Solve the following examples, and prove the operation.

(13.)

From 375

Take 238

(14.)

5273

2657

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17. From 8461875, take 3096208.

31. From the preceding illustrations and principles we derive the following

GENERAL RULE FOR SUBTRACTION.

I. Write the less number under the greater, so that units may stand under units, tens under tens, &c.

II. Beginning at the right hand, subtract each figure in the lower number from the figure above it, and set the remainder under the figure subtracted.

III. When a figure in the lower number is larger than that above it, add 10 to the upper figure; then subtract as before, and add 1 to the next figure in the lower number.

32. PROOF.-Add the remainder to the smaller number; and if the sum is equal to the larger number, the work is right.

OBS. This method of proof depends upon the obvious principle, that if the difference between two numbers be added to the less, the sum must be equal to the greater.

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QUEST.-31. How do you write numbers for subtraction? Where do you begin to subtract? When a figure in the lower number is larger than the one above it, how do you proceed? 32. How is subtraction proved?

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12. From 132 dollars subtract 109 dollars.
13. From 142 bushels subtract 85 bushels.
14. From 375 pounds subtract 100 pounds.
15. From 698 yards subtract 85 yards.
16. From 485 rods subtract 175 rods.
17. Take 230 gallons from 460 gallons.
18. Take 168 hogsheads from 671 hogsheads.
19. Take 192 bushels from 268 bushels.
20. From 275 dollars take 148 dollars.
21. From 468 pounds take 219 pounds.
22. From 3246 rods take 2164 rods.
23. From 45216 take 32200.
24. From 871410 take 560642.
25. From 926500 take 462126.
26. From 6284678 take 1040640.

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47. A man having 235 sheep, lost 163 of them: how many had he left?

48. A farmer having 500 bushels of wheat, sold 278 bushels: how much wheat had he left?

49. A man paid 625 dollars for a carriage and 430

dollars for a span of horses: how much more did he pay for his carriage than for his horses?

50. A man gave 1263 dollars for a lot, and 2385 dollars for building a house: how much more did his house cost than his lot?

51. If a person has 3290 dollars in real estate, and owes 1631 dollars, how much is he worth?

52. A man gave his son 8263 dollars, and his daughter 5240 dollars: how much more did he give his son than his daughter?

53. A man bought a farm for 9467 dollars, and sold it for 11230 dollars: how much did he make by his bargain?

54. If a man's income is 10000 dollars a year, and his expenses 6253 dollars, how much will he lay up?

55. The captain of a ship having a cargo of goods worth 29230 dollars, threw overboard in a storm 13216 dollars' worth: what was the value of the goods left?

56. A merchant bought a quantity of goods for 12645 dollars, and afterwards sold them for 13960 dollars: how much did he gain by his bargain?

57. A man paid 23645 dollars for a ship and after. wards sold it for 18260 dollars: how much did he lose by his bargain?

58. The salary of the President of the United States is 25000 dollars a year; now if his expenses are 19265 dollars, how much will he lay up?

59. A general before commencing a battle, had 35260 soldiers in his army; after the battle he had only 21316: how many soldiers did he lose?

60. The distance of the sun from the earth is 95000000 miles; the distance of the moon from the earth is 240000 miles: how much farther from the earth is the sun than the moon?

EXAMPLES INVOLVING ADDITION AND SUBTRACTION.

61. Henry bought 63 oranges of one grocer, and 26 of another; he afterwards sold 72: how many oranges did he have left?

62. Charles had 47 marbles, and his father gave him 36 more; he afterwards lost 50: how many marbles did he then have ?

63. A farmer having 158 sheep, lost 30 of them by sickness and sold 52: how many sheep did he have left?

64. Sarah's father gave her 60 cents, and her mother gave her 54 cents; if she spends 62 cents for a pair of gloves, how many cents will she have left?

65. A merchant purchased a piece of silk containing 78 yards; he then sold 18 yards to one lady, and 17 to another: how many yards had he left?

66. If a man has property in his possession worth 215 dollars, and owes 39 dollars to one person, and 54 dollars to another, how much money will he have left, when he pays his debts?

67. If a man's income is 185 dollars per month, and he pays 35 dollars for house rent, and 63 dollars for provisions per month, how many dollars will he have left for other expenses?

68. George having 74 pears, gave away 43 of them; if he should buy 35 more, how many would he then have?

69. If you add 115 to 78, and from the sum take 134, what will the remainder be?

70. If you subtract 93 from 147, and add 110 to the remainder, what will the sum be?

71. A merchant purchased 125 pounds of butter of one dairy-man, and 187 pounds of another; he afterwards sold 163 pounds: how many pounds did he have left?

72. A miller bought 200 bushels of wheat of one farmer, and 153 bushels of another; he afterwards sold 189 bushels: how many bushels did he have left ?

73. A man traveled 538 miles in 3 days; the first day he traveled 149 miles, the second day, 126 miles: how far did he travel the third day?

74. A grocer bought a cask of oil containing 256 gallons; after selling 93 gallons, he perceived the cask was leaky, and on measuring what was left, found he had 38 gallons: how many gallons had leaked out?

75. A manufacturer bought 248 pounds of wool of one customer, and 361 pounds of another; he then worked up 430 pounds: how many pounds had he left?

76. A man paid 375 dollars for a span of horses, and 450 dollars for a carriage; he afterwards sold his horses and carriage for 1000 dollars; how much did he make by his bargain?

77. A grocer bought 285 pounds of lard of one farmer, and 327 pounds of another; he afterwards sold 110 pounds to one customer, and 163 pounds to another: how much lard did he have left?

78. A flour dealer having 500 barrels of flour on hand, sold 263 barrels to one customer and 65 barrels to another: how many barrels had he left?

79. Harriet wished to read a book through which contained 726 pages, in three weeks; the first week she read 165 pages, and the second week she read 264 pages: how many pages were left for her to read the third week?

80. A man bought a house for 1200 dollars, and having laid out 210 dollars for repairs, sold it for 1300 dollars: how much did he lose by the bargain?

81. A young man having 2000 dollars, spent 765 the year and 843 the second year: how much had he left?

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