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11. A grocer bought a barrel of sugar for $17.84, a box of tea for $36.12, a cheese for $4, and a tub of butter for $7.09. What was the cost of all?

12. A merchant bought a quantity of goods for $458.25; paid for duties $45, for freights $98.62, and for insurance $16.40. What was the whole cost?

Ans. $618.27.

13. Bought some sugar for $1.75, some tea for $.90, some butter for $2.12, some eggs for $.37, and some spice for $.25. What was the cost of the whole? Ans. $5.39.

14. Paid for building a house $1045.75, for painting the same $275.60, for furniture $648.87, and for carpets $105.10. What was the cost of the house and furnishing? Ans. $2075.32.

15. A farmer receives $120.45 for wheat, $36.62 for corn, $14.09 for potatoes, $63.00 for oats, and $75.00 for butter. How much does he receive for the whole?

16. A lady who went shopping, bought a dress for $7.27, trimmings for $.87, some tape for $.06, some thread for $.12, and some needles for $.09. What did she pay for all? Ans. $8.41.

17. I paid $390.37 for some furniture, $187.50 for a piano, $90.05 for a month's rent, and $400.00 for a carriage and horses. How much did I pay for all?

18. A lady paid $45.40 for some furs, $12.37 for a dress, $5 for a bonnet, and $1.12 for a pair of gloves. What did she pay for all?

19. A farmer sold a cow for $20, a horse for $ 96 50, a yoke of oxen for $66.87, and a ton of hay for $9.40. What did he receive for all? Ans. $192.77.

20. I bought a hat for $4.50, a pair of boots for $5.62, an umbrella for $2.12, and a pair of gloves for $.87. What was the cost of the whole? Ans. $13.11.

SUBTRACTION.

EXAMPLES.

124. 1. From $246.82 take $175.27.

OPERATION.

$246.82

175.27

$71.55, Ans.

SOLUTION. - Writing the less number under the greater, dollars under dollars, cents under cents, etc., we subtract and point off in the result as in subtraction of decimals.

Rule. I. Write the subtrahend under the minuend, dollars under dollars, cents under cents.

II. Subtract as in simple numbers, and place the point in the remainder as in subtraction of decimals.

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8. From $82.04 take $80.62.

9. From 3 dollars 10 cents take 75 cents.

10. From 10 dollars take 5 dollars 10 cents.

Ans. $1.42.
Ans. $2.35.

11. From 100 dollars take 50 dollars 50 cents. 12. From 1001 dollars 9 cents take 300 dollars.

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17. From 5 dollars take 50 cents.
18 From 4 dollars take 1 dollar 40 cents.

Ans. $4.50.

19. I sold a horse for $200, which was $45.50 more than it cost me. What did it cost me? Ans. $154.50. 20. A man bought a farm for $4640, and sold it for $5027.50. What did he gain? Ans. $387.50. 21. A man borrowed $ 25, and returned $15.60. How much remained unpaid? Ans. $9.40.

22. A merchant having $10475, paid $2426 for a store, and $5327.87 for goods. How much money had he left? Ans. $2721.13.

23. I bought a sack of flour for $3.12. change must I receive from a $5 bill?

How much

Ans. $1.88.

24. I bought groceries to the amount of $1.87. How much change must I receive from a $2 bill?

Ans. $.13.

25. I paid $375 for a pair of horses; one of them cost $215.50. What did the other one cost me?

Ans. $159.50.

26. I started on a journey with $ 50, and paid $10.62 railroad fare, $7.38 stage fare, $5.96 for board and lodging, and $.75 for expressage. How much money had I left? Ans. $25.29.

27. A farmer sold some wool for $27.16, and a ton of hay for $14.80. He received in payment a barrel of flour worth $6.87, and the remainder in money. How much money did he receive? Ans. $35.09.

28. A woman sold a grocer some butter for $1.48, and some eggs for $.94. She received a gallon of molasses worth $.40, a pound of tea worth $.75, and a pound of starch worth $.12. How much is still due her?

Ans. $1.15.

29. A tailor bought a piece of broadcloth for $87.50, and a piece of cassimere for $62.75. He sold both pieces for $170.87. What did he gain on both?

Ans. $20.62

RUD. AR. - -11

MULTIPLICATION.

EXAMPLES.

125. 1. Multiply $26.14 by 34.

OPERATION.

$26.14

34

10456

7842

$888.76, Ans.

an

SOLUTION. -We multiply as in simple numbers, always regarding the multiplier as abstract number, and point off from the right hand of the result, as in multiplication of decimals.

Rule. Multiply as in simple numbers and place the point in the product as in multiplication of decimals.

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6. What do 8 cords of wood cost at $3.50 a cord?

Ans. $28. 7. What is the cost of 14 barrels of flour, at $5.85 a barrel ?

8. What is the cost of 25 bushels of corn, at $.75 a bushel?

9. At $2.12 a yard, what will 18 yards of silk cost? 10. At $.87 apiece, what will be the cost of 9 turkeys? 11. A farmer sold 40 bushels of potatoes at $.37 a bushel, and 21 barrels of apples at $2.25 a barrel. What did he receive for both? Ans. $62.05.

12. Bought 124 acres of land at $35.75 an acre, and sold the whole for $6000. What did I gain?

13. What will be the cost of 275 bushels of oats, at $.42 a bushel? Ans. $115.50. 14. What will be the cost of 15 yards of broadcloth, at $4.87 a yard? Ans. $73.05.

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Rule. Divide as in simple numbers, and place the point in the quotient, as in division of decimals.

In business transactions it is never necessary to carry the division further than to cents in the quotient. Ordinarily, if a fraction of a cent greater than remains, one cent is added; if less than, no account is taken of the fraction.

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Ans. $72.50.

9. Divide $1305 by 18.

10. Paid $168.48 for 144 bushels of wheat.

was the price per bushel?

11. Paid $2.80 for 35 pounds of sugar.

the price per pound?

What

Ans. $1.17.

What was

Ans. $.08.

12. If 54 cords of wood cost $135, what is the price per cord?

Ans. $2.50.

13. Bought 125 bushels of oats for $62.50. was the cost per bushel?

What

Ans. $.50.

14. If 70 barrels of apples cost $175, what will 1 barrel cost?

Ans. $2.50.

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