EXAMPLES.

2. Reduce 1185388 farthings into pounds, shillings, and pence.

Ans. 1390 lb 11 oz 18 dwt 19 gr. 9. In 35 tons 17 cwt 1 qr 23 lb 7 oz 13 dr how many drams? Ans. 20571005. 10. How many barley-corns will reach round the earth, supposing it to be 25000 miles? Ans. 4752000000. 11. How many seconds are in a solar year, or 365 days 5 hrs 48 min 45 sec? Ans. 31556925. 12. In a lunar month, or 29 days 12 hrs 44 min 3 sec, how many seconds ?

Ans. 2551443.

COMPOUND ADDITION.

COMPOUND ADDITION serves to add or collect several numbers of different denominations into one sum.

RULE. Place the numbers so, that those of the same denomination may stand directly under each other, and draw a line below them. Add up the figures in the lowest denomination, and find, by Reduction, how many units, or ones, of the next higher denomination are contained in their sum. Set down the remainder below its proper column, and carry those units or ones to the next denomination, which add up in the same manner as before. Proceed thus through all the denominations, to the highest, whose sum, together with the several remainders, will give the answer sought.

The method of proof is the same as in Simple Addition.

EXAM. 9. A nobleman, going out of town, is informed by his steward, that his butcher's bill comes to 1971 13s 71⁄2d; his baker's bill to 591 5s 24d; his brewer's to 851; his wine-merchant's to 1031 13s; to his corn-chandler is due 751 3d; to his tallow-chandler and cheesemonger, 271 15s 114d; and to his tailor 551 3s 5d; also for rent, servants' wages, and other charges, 12713s : Now supposing he would take 100l with him, to defray his charges on the road, for what sum must he send to his banker? Ans. 8301 14s 6d.

10. The strength of a regiment of foot, of 10 companies, and the amount of their subsistence *, for a month of 30 days, according to the annexed Table, are required:

* Subsistence Money is the Money paid to the soldiers weekly; which is short of their full pay, because their clothes, accoutrements, &c. are to be accounted for. It is likewise the money advanced to officers till their accounts are made up, which is commonly once a year, when they are paid their arrears. The following Table shows the full pay and subsistence of each rank on the English establishment.

COMPOUND SUBTRACTION shows how to find the difference between any two numbers of different denominations. To perform which, observe the following Rule.

* PLACE the less number below the greater, so that the parts of the same denomination may stand directly under each other; and draw a line below them. Begin at the right hand, and subtract each number or part in the lower

* The reason of this rule will easily appear from what has been said in Simple Subtraction; for the borrowing depends on the same principle, and is only different as the numbers to be subtracted are of different denominations.

line, from the one just above it, and set the remainder straight below it: but if any number in the lower line be greater than that above it, add as many to the upper number as make 1 of the next higher denomination; then take the lower number from the upper one thus increased, and set down the remainder. Carry the unit borrowed to the next number in the lower line; after which subtract this number from the one above it, as before; and so proceed till the whole is finished. Then the several remainders, taken together, will be the whole difference sought.

The method of proof is the same as in Simple Subtraction.

5. What is the difference between 731 54d and 191 13s 10d?

Ans. 531 6s 74d.

6. A lends to B 100l; how much is B in debt after A has taken goods of him Ans. 261 7s 7 d.

to the amount of 731 12s 4åd?

7. Suppose that my rent for half a year is 20l 12s, and that I have laid out for the land-tax 14s 6d, and for several repairs 11 3s 34d; what have I to pay of my half-year's rent? Ans. 181 14s 22d.

8. A trader failing, owes to A 351 7s 6d, to B 911 13s Old, to C 531 74d, to D 871 5s, and to E 1111 3s 5d. When this happened, he had by him in cash, 231 7s 5d, in wares 531 11s 104d, in household furniture 631 17s 74d, and in recoverable book-debts 251 7s 5d. What will his creditors lose by him, supposing these things delivered to them?

Ans. 2121 5s 3d.