6. A lady had $20; she bought a dress for $8.10, shoes for $5.65, eight yards of linen at 25 cents a yard, and a shawl for $4. What sum was left?

25.

7. A farmer sold his corn for $21.75. He paid for sugar $3.85, for tea $1.25, for coffee $2.50, for spices $1.50. How much had he left? $12.65.

8. I owe A $37.06; B, $200.85; C, $400; D, $236.75, and E, $124.34; my property is worth $889.25. How much do I owe more than I am worth? $109.75.

9. I bought 143 yards of velveteen, at 23 cents a yard. After paying $12.60, how much did I owe?

$20.29. 10. A owed me $400: he paid me 435 bushels of corn, at 45 cents a bushel. What sum is due me? $204.25.

11. If B spends 65 cents a day, how much will he save in 365 days, his income being $400 ? $162.75.

12. A man bought 63 bushels of oats at 35 cents a bushel. How much did they cost?

$22.05.

13. Find the cost of 76 yards of lawn, at 23 cents a yard. $17.48.

14. If 25 men perform a piece of work for $2000, and spend, while doing it, $163.75, what will be each man's share of the profits?

$73.45.

15. If 16 men receive $516 for 43 days' work, how much does each man earn a day?

75%.

16. C earned $90 in 40 days, working 10 hours a day. How much did he earn an hour? 22¢ 5 m.

17. A merchant failing, has goods worth $1000, and $500 in cash, to be equally divided among 22 creditors. How much will each receive? $68.18+.

BILLS AND ACCOUNTS

60. A bill is a written dated statement of articles sold, or services rendered, with the price of each item and the entire cost.

The following are specimens of bills:

Make out the following bills in proper form, supplying dates, name of seller and purchaser. Find the amounts.

3. Bought 9 pounds Coffee, at $0.25 per lb.

$

5. Bought 4 pounds Prunes, at $0.18 per lb.

8 pounds Butter, at

at

.15 per yd.

.65 per yd.

.18 per yd.
.65 per yd.

$58.53

$

.23 per lb.

61. Bookkeeping is a systematic method of recording business transactions.

A debtor (Dr.) is one who owes another money, goods, services, etc. A creditor (Cr.) is one to whom money, goods, or services are due.

An account is a statement of the debits and credits of a business transaction. The left-hand or debit side is marked Dr. and the right-hand or credit side Cr. The difference between the footings (sums) of the two sides is the balance of the accounts.

The following shows the form of an account:

FRANK BREWSTER in account with E. L. CLARK & Co.

NOTE. A balance on the credit side, or credit balance, shows how much money must be paid or credit given to balance the account, that is, how much is still due by the individual whose account is kept. A balance on the debit side, or debit balance, shows how much more the individual must owe to balance his credits, that is, what sum is to his credit.

Arrange in proper form and balance the following

accounts:

2. March 1, 1902, Walter Briggs owes James Turner & Co., on account, a balance of $145.75. March 10, Briggs buys of Turner, on credit, 50 pieces of velveteen of 36 yd. each at $.35 a yard. March 17, he buys 25 lumps of velveteen of 150 yd. each at $.30 a yard. April 14, Briggs sends a check for $750 on account. April 17, Briggs buys of Turner & Co. 1000 yd. of cloth at $2 a yard. April 24, Briggs embosses for Turner & Co., on credit, 50 pieces of velveteen of 36 yd. each at $.01 a yard.

Briggs owes Turner $3123.75. 3. April 1, 1902, Frank Owen owes Silas Graham a balance of $500. April 3, Owen sells Graham, on credit, merchandise amounting to $275. April 10, Owen pays Graham $200 cash on account. May 5, Owen sells Graham merchandise amounting to $175.65. May 15, Owen buys of Graham, on credit, 50 bu. potatoes at $.50 a bushel. Graham owes Owen $125.65.

REDUCTION

DRY MEASURE

62. Dry measure is used in measuring grain, vegetables, fruit, coal, etc.

TABLE