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. In exchange, the following are corresponding terms:

e face of the draft is the base.

e rate % of exchange is the rate.

e premium or discount is the percentage.
e cost of the draft is the amount or difference.

WRITTEN EXERCISES.

. Find the cost of the following sight draft, at 1011

SPRINGFIELD, July 1, 1884. sight, pay to the order of L. A. GRAY, Seventeen d fifty dollars, and charge the same to the account of O. M. BAKER.

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Find the cost of the following time draft, at 11% pre

interest 6%:

10.5/100

Piston, March 1, 1883 pay to the order

Thirty days aft, is

mothy Maronews Hundred 100 Dollars,

placether samt accountiol

SOLUTION.-$1.0175, course of exch.; $.0055, bank dis. of $1, for 33 da.; $1.012, cost of exch. of $1; $1.012 × 200.50 $202.91, cost of dft. FORMULA: Face x cost of $1 exchange cost of draft.

Find the cost of time drafts

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11. For $4720, at 30 da., premium 11%, interest 6%. 12. For $5275, at 90 da., discount 1%, interest 7%. 13. For $6400, at 90 da., premium 13%, interest 6%.

14. What must be paid in Philadelphia for a draft on St. Paul, drawn at 90 da., for $4800, the course of exchange being 101, and interest 6% ?

351. Find the face

1. Of a sight draft, bought for $711.90, discount 11%. SOLUTION.-$711.90.98875 = $720, face.

2. Of a draft on St. Louis, at 90 da., bought for $4500, exchange being at 1011% ?

SOLUTION.-$1.015 = course of exchange;

$.0155 bank dis. of $1, for 93 da., at 6%;

$.9995 = cost of exchange of $1; $4500 ÷ .9995 = $4502.25, face.

FORMULA: Cost of draft

cost of $1 exchange = face.

Find the face of a sight draft bought 3. For $840, premium 14%. 5. For $2600, discount 14%. 4. For $1675, premium %. 6. For $972.50, discount %.

7. An agent in Syracuse, N. Y., having $1324.74 due his employer, is instructed to remit the same by a draft drawn at 30 days. Find the face of the draft, exchange being 1013.

8. What is the face of a 60 da. draft, at 1% discount, that can be bought for $750, money being worth 7%?

9. How large a draft can be bought for $1875, payable in 60 da., exchange being 1014, interest 8% ?

10. An agent sold 2780 lb. of cotton at 11 cts. a pound. If his commission is 24%, and exchange 981%, how large a draft can he buy to remit to his consignor?

352. Equation of payments is the process of finding the average time for the payment of several sums, due at dif ferent times, without loss to debtor or creditor.

353. The equated time is the date at which the several debts may be discharged by one payment.

354. The term of credit is the time at the expiration of which a debt becomes due.

355. The average term of credit is the time to elapse before several debts due at different dates may all be paid at once, without loss to either party.

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356. To find the equated time and the average of • terms of credit, beginning at the same date.

1. Of $300 due in cash, $500 due in 3 mo., $750 due in 8 mo., and $950 due in 10 mo.

300 x 0 =

0

500 × 3 =

1500

750 × 8=

6000

950 × 10 =

9500

) 17000

6 mo.

2500

EXPLANATION.-On $300, the first payment, there is no interest, since it is due in cash; the int. of $500 for 3 mo. is the same as the int. of $1 for 1500 mo.; the int. of $750 for 8 mo. is the same as that of $1 for 6000 mo. ; and the int. of $950 for 10 mo. is the same as the int. of $1 for 9500 mo. Therefore, the whole amt. of interest is that of $1 for 1500 mo. +6000 mo. +9500 mo., or 17000 mo. ; but the whole debt is $2500; and the interest of $1 for 17000 mo. is equal to the interest of $2500 for of 17000 mo., or 6 mo.

2. Find the average term of credit of $800 due in 1 mo., $750 due in 4 mo., and $1000 due in 6 mo.

RULE.-1. Multiply each payment by its term of credit, and divide the sum of the products by the sum of the payments; the quotient is the average term of credit.

2. To find the equated time of payment.-Add the average term of credit to the date at which the several credits begin.

3. On the first day of December, 1880, a man gave 3 notes, the first for $500 payable in 3 mo.; the second for $750, payable in 6 mo.; and the third for $1200, payable in 9 mo. What was the average term of credit, and the equated time of payment?

4. Bought merchandise Jan. 1, 1883, as follows: $350 on 2 mo., $500 on 3 mo., $700 on 6 mo. What is the equated time of payment?

5. A person owes a debt of $1680 due in 8 months, of which he pays in 3 mo., in 5 mo., in 6 mo., and in When is the remainder due?

mo.

6. Bought a bill of goods, amounting to $1500 on 6 mo. credit. At the end of 2 mo., I paid $300 on account, and 2 mo. afterward, paid $400 on account, giving my note for the balance. For what time was the note drawn?

EXPLANATION.-$300 paid 4 mo. before it is due, and $400, 2 mo. before it is due, are equivalent to the use of $1 for 2000 mo., or the use of $800 (the balance) for 2 mo. beyond the original time. Hence, the note was drawn for 4 mo. after the second payment.

300 x 4 = 1200
400 x 2 =
800

800

) 2000
21

(6 mo. -4 mo.)+2 mo = 4 mo.

7. On a debt of $2500 due in 8 mo. from Feb. 1, the following payments were made: May 1, $250; July 1, $300; and Sept. 1, $500. When is the balance due?

8. Find the average term of credit, and the equated time of payment from Dec. 15, of $225 due in 35 da., $350 due in 60 da., and $750 due in 90 da.

9. Dec. 1, 1884, bought goods to the amount of $1200, on terms as follows: 25% in cash, 30% in 3 mo., 20% in 4 mo., and the balance in 6 mo. Find the equated time of payment, and the cash value of the goods, computing discount at 7%.

357. To find the equated time and the average of terms of credit beginning at different dates.

1. L. C. Hill bought goods of John Beach as follows: June 1, 1882, amounting to $350 on 2 mo. credit; July 15, 1882, $400, on 3 mo. ; Aug. 10, $450, on 4 mo.; and Sept. 12, $600, on 6 mo. What is the equated time of payment?

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Hence the equated time is 124 da. from Aug. 1, or Dec. 3.

EXPLANATION.-Computing the terms of credit from Aug. 1, the earliest date at which any of the debts become due, we find the terms of credit to be from Aug. 1 to Oct. 15, 75 da.; to Dec. 10, 131 da., and to March 12, 223 da. The average term of credit is therefore 124 da. from Aug. 1, and the equated time Dec. 3.

PROOF.-Assume as the standard time the latest date, March 12. The operation will then be as follows:

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Hence, the equated time is 99 da. previous to March 12, or Dec. 3.

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