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172. Extend the items, and find the footings and balances of the following bills and accounts.

(1.)

SPRINGFIELD, April 10, 1884.

MR. O. M. Baker,

To WILLIAM E. TURNER, Dr.

1883

Nov. 15 For Repairing House, as per contract,

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@$4.50 per C.

3.25

$60

6 days work of self,

4 days work,

Nails, Hinges, etc.,

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WM. E. TURNER.

3 75

BOSTON, June 20, 1882.

Bo't of ROBERTS BROS.

@ $2.25

216 pairs Boys' Kip Boots,

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8 bales, ea. 485 lb., Ordinary Tex. Cotton, @ 181

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Put in the form of bills and find the amount of each of the

following:

6. Bought 25 pounds of sugar @ 124; 5 pounds of tea @ $.62; 4 gallons of molasses @ 424; 46 yards of sheeting @ 9¢; 30 yards bleached shirting @ 14¢; and 4 dozen buttons @ 124. What was the amount of the bill?

7. Bought 7 yards broadcloth @ $3.60; 9 yards satinet @ $1.12; 12 yards vesting @ $.90; 24 yards cassimere @ $1.374; and 32 yards flannel @ $.65. Find the amount.

8. Bought 67 pairs of calf boots at $3.75; 108 pairs of thick boots @ $2.62; 75 pairs gaiters @ $1.12; 27 pairs buskins @ $.86; 35 pairs slippers @ $.70; and 50 pairs rubbers $1.04. What was the amount of the bill?

9. Sold 726 pounds butter @ 284; 972 pounds of cheese @94; 481 pounds lard @ 124; 509 pounds tallow @ 16¢ ; 81 dozen eggs @ $.26; 15 barrels salt @ $2.40; and 963 pounds hams @ 144. Make out the bill for the amount.

10. Oct. 20, 1885, J. Clark bought of Hart & Co. 12 tons furnace coal @ $5.50 a ton; 7 tons stove coal @ $5.75; and 2 loads of pine wood @ $4.25. Make out Mr. C's bill.

11. The following items were sold in Troy, N. Y., by Chas. Kemp to H. B. Nims, Dec. 7, 1883: 21000 feet of pine boards @ $16 per M.; 9420 feet of plank @ $12.50 per M.; 7075 feet of scantling @ $1.70 per C.; 762 feet of timber @ $2.624 per C.; 6840 laths @ $.87 per C.; and 4790 fence-pickets @ $15.60 per M. Make out a receipted bill.

12. Wm. Gallup and Co. bought of H. B. Claflin & Co., New York, Sept. 14, 1882: 15 yards broadcloth @ $4.20 ; 24 yards satinet @ $1.37; 10 yards vesting @ $.90; 42 yards flannel@ $.75; 60 yards drilling @ $.16; 12 yards silk @ $2.62; and 38 yards ticking @ $.37. Make out a receipted bill, using Bill 2 (p. 134) as a model.

MEASURES.

173. A measure is a standard unit established by law or custom, by which extent, dimension, capacity, amount, or value is estimated.

Thus, length is ascertained by applying some unit of linear measure; capacity, by applying some unit of volume or capacity; weight, by apply. ing some unit of weight, etc.

MEASURES OF EXTENSION.

174. Extension is that which has one or more of the dimensions, length, breadth, and thickness, and may be a line, a surface, or a solid.

A line has only one dimension-length.

The standard unit of measures of extension, whether linear, surface, or solid, is the yard, which is subdivided into feet and inches.

175. Linear or line measures are used in measuring lines and distances.

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Cloth measures are practically out of use. In measuring goods sold by the yard, the yard is divided into halves, fourths, eighths, and sixteenths.

At Custom Houses, in estimating duties, the yard is divided into tenths and hundredths.

176. Surface or square measures are used in computing areas or surfaces.

A surface has two dimensions-length and breadth.

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177. Cubic or solid measures are used in computing the contents of solids, also the capacity of bins, boxes, etc.

A solid is a body, volume, or space that has three dimensions-length, breadth, and thickness.

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178. 1. How many inches in 3 feet? In 5 feet?

2. How many feet in 36 inches?

In 72 inches ?

3. How many feet in 4 yd.? In 7 yd.?

10 yd.?

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In 3 rd.?

5. How many yards in 2 rd.?

In 4 rd.?

In 5 rd. ?

qr.?

6. In 4 ft. 6 in., how many inches? In 1 yd. 2 ft. ? 7. In 6 yd. 2 ft., how many feet? In 9 yd. 4 ft.? 8. How many quarters in 3 yd. 2 9. What part of a foot are 9 in. ? 10. How many rods is of a mile ? 11. What part of a mile are 80 rods?

Eighths in 5 qr.? Of a yard are 12 in. ?

?

?

?

32 rd. ?

64 rd.?

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