EXERCISE 2

1. Copy and find the sum of the following amounts: $78.32, $806.94, $1,482.27, $22.93, $475.64, $1,239.52, $325.68.

2. A farmer, testing one of his cows, found that the weights of milk produced by the cow during one week were: Monday, 37 lb.; Tuesday, 36 lb.; Wednesday, 39 lb.; Thursday, 38 lb.; Friday, 37.5 lb.; Saturday, 39 lb.; and Sunday, 38.25 lb. What was the total amount of milk produced by that cow during the week?

3. A grocer's receipts for a week were: Monday, $132.45; Tuesday, $93.62; Wednesday, $104.75; Thursday, $125.57; Friday, $89.74; Saturday, $178.96. What were his total receipts for the week?

4. A family, planning a new home, received the following bids from contractors: carpenter, $3022.70; mason, $1465; plasterer, $727.50; tinsmith, $132.45; plumber, $825.60; heating contractor, $682.75; electrician, $195.43; hardware dealer, $211.50. What is the total of these bids?

5. Farmer Davies delivered at the milk condensery the following amounts of milk one week: Monday, 275 lb.; Tuesday, 283 lb.; Wednesday, 279 lb.; Thursday, 300 lb.; Friday, 290 lb.; Saturday, 285 lb.; Sunday, 291 lb. How much milk did he deliver during the week?

6. John's father asked him to determine the total of the following expenditures during the month of January: coal, $115.75; taxes, $67.50; house expenses, $95.32; club dues, $35.00; insurance, $78.93; savings account, $20.00. What was the total?

7. The treasurer of a village fire and lightning insurance company reported the following receipts for the year:

cash on hand on January 1st, $3,962.36; received from Mr. T. $2,049.81; from Mr. L. $1,607.19; from Mr. B. $1,382.34; from Mr. F. $1,342.49; from Mr. W. $849.24; from Mr. T. $812.33; from Mr. H. $788.47; from Mr. C. $149.83. What were the total receipts for the year?

EXERCISE 3

Addition, subtraction, and multiplication drill

1. Find the sums of the following columns :

2. From each of the following numbers subtract 5, writing down only the remainder, or giving the result

orally:

78

93 64 82

45

36 29 57

For oral drill, subtract also 7, 9, 8, 6, etc.

3. Subtract the lower number from the upper number in the following:

4. Multiply each of the following numbers by 4, writing down only the products, or giving the results orally:

18 27 65 34 49 76 92 53

For oral drill, or written drill, multiply the numbers in Example 4 by 5, 7, 6, 8, and 9.

5. Find the following products:

6. Keep a record of the time it takes you to obtain the following products:

NOTE FOR PUPIL. - If you find that you are much slower than the majority of the class, make up ten examples like these, solve them, and bring them to your teacher.

3. Keeping accounts is necessary in business and is a good practice in families, as a means of systematizing expenditures.

A Boy's GARDEN ACCOUNT

The profit is entered in the expenditures column. It is found by subtracting the expenditures from the receipts. When the profit and the expenditures are added, the result is the total receipts. This serves as a check on the accuracy of the computation.

EXERCISE 4

For each of the following examples that you do, prepare a sheet of paper by drawing the necessary horizontal and vertical lines as in the illustrative example above. The horizontal lines make right angles with the vertical lines. The horizontal lines are parallel; also the vertical lines are parallel.

1. Prepare an account for a boy's lemonade and ice cream stand for three days of a Chautauqua meeting.

August 11, cash on hand, $5.75; bought 5 lb. sugar @ 11¢ per pound; 3 doz. lemons @ 48¢ per dozen; 2 gross lemonade straws @ 15¢ per gross; 3 hundred ice cream cones @ 75¢ per hundred. August 12, bought ice, 25¢; 3 gal. ice cream @ $1.35 per gallon; sold 96 glasses lemonade @ 5¢ per glass, and 175 cones @ 5¢ each. August 13, bought ice, 25¢; 5 gal. ice cream @ $1.35 per gallon; 2 doz. lemons @ 48¢ per dozen; 10 lb. sugar @ 11¢ per pound; 2 hundred cones @ 75¢ per hundred. Sold 127 glasses lemonade, and 218 cones. August 14, bought ice, 25¢; 2 gal. ice cream; 1 doz. lemons; 5 lb. sugar; 1 hundred cones. Sold 88 glasses lemonade, and 169

cones.

2. Prepare an account for a boy's newspaper business for one week. He buys papers for 1¢ each and sells them for 2¢ each. Monday, cash on hand, 83; bought 25 papers and sold 25. Tuesday, bought 35 papers and sold 33. Wednesday, bought 30 and sold 30. Thursday, bought 35 and sold 35. Friday, bought 40 and sold 36. Saturday, bought 40 and sold 38.

3. A family has the following record of receipts and expenditures on account of their strawberry field. Prepare a proper account and balance it on the date of the last item.

Apr. 25, removing straw and cleaning field, $3.50. May 2, bought 125 crates @ 5¢ each; also 2,000 boxes @ $4.00 per thousand. June 25, paid pickers $1.60, and sold 5 crates of berries @ $4.25 each. June 26, paid pickers $2.56, and sold 8 crates @ $4.25 each. June 27, paid pickers $3.20, and sold 10 crates @ $4.00 each. June 29, paid pickers $4.80, and sold 15 crates @ $3.25 each. June 30, paid pickers $5.12, and sold 16 crates @ $3.00 each. July 1, paid pickers $5.12, and sold 15 crates @ $2.85 each. July 2, paid pickers $3.84, and sold 12 crates @ $2.80 each. July 3, paid pickers $2.56, and sold 8 crates @ $2.90 each. July 5, paid pickers $1.92, and sold 6 crates @ $2.90 each. July 7, paid pickers $1.28, and sold 6 crates @ $3.15 each. July 9, sold 3 crates @ $3.25 each. July 11, sold 2 crates @ $3.25 each. July 14, sold 1 crate @ $3.50.

4. Prepare an account and find the balance from the following data: Sept. 1, 1920, balance from August, $28.75; salary received, $175.00; paid rent, $42.50. Sept. 2, paid grocer, $35.25; meat market man, $12.75; telephone company, $1.50. Sept. 10, paid gas and electric light company, $6.35. Sept. 12, bought suit clothes, $45.00. Sept. 15, received interest on Liberty Bonds, $21.30. Sept. 20, paid for coal, $30.00. Sept. 21, paid installment on Fourth Liberty Bond, $20.00. Sept. 22, received for extra work, $25.00. Sept. 29, paid maid, $30.00. Balance the account on Sept. 30.

5. From the following data, draw up an account for a girl working as a maid. Oct. 1, balance from September, $73.85. Oct. 4, received pay, $7.00. Oct. 9, spent for