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ExAMPLEs. 1. Divide 35 dollars 68 cents, by 41. - o: 41)3568(87 the quotient in cents ; and when ther, 328 is any considerable remainder, you may - annex a cipher to it, if you please, and 28S divide it again, and you will have tho

287 mills, &c. Rem. I 2. Divide 21 dollars, 5 cents, by 14. 14)2105(150 cents= 1 dol. 50 cts. but to bring cent, 14 into dollars, you need only point off two -- figures to the right hand for cents, and

70 the rest will be dollars, &c. 70 5 . Divide 4 dols. 9 cts, or 409 cts. by 6. Ans. 68 cts. A . Divide 9 dols. 24 cts. by 12. Ans. 77 cts.

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7. Divide 24 dols. 65 cts. by 248. Ans. 9...cts. 9m. 8. Divide 10 dols. or 1000 cts. by 25. Ans. 40 cts. 9. Divide 125 dols. by 500. Ans. 25 cts. 10. Divide I dollar into 33 equal parts. Ans. 3 cfs.-:

PRACTICAL QUESTIONS. 1. Bought 25 lb. of coffee for 5 dollars; what is that "

pound 3 Ans. 20 cłs. 2. If 131 yards of Irish linen cost 49 dols. 78 cts. what is that per yard 7 Ams. 38 cits. 3. If a cwt. of sugar cost 8 dols. 96 cts. what is that per pound ! - Ams. 8 cts. 4. If 140 reams of paper cost 329 dols. what is that per ream 3 Ans. $2.35 cts.

5. If a reckoning of 25 dols. 41 cts. be paid equally among 14 persons, what do they pay apiece? Ans. $181; cts.

6. If a man's wages are 235 dols. S0 cts, a year, what is that a calendar month 1 Ans, $19 65 cts.

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7. The salary of the President of the United States, is

twenty-five thousand dollars a year; what is that a day ? Ans. $68.49 cts.

To divide the denominations of Sterling Money
Weights, Measures, &c.

RULE.—Begin with the highest denomination as in simple divisiv.;; "d if any thing remains, find how many of the next lower denomie-Ation this remainder is equal to ; which add to the next denomination : then divide again, carrying the remainder, if any, as before ;

and so on till the whole is finished.
-Proof. The same as in simple Division.

EXAMPLES.

- £ s. d. qr. 36 s. d. Divide 97 3 II 2 by 5 8)27 18 6 Quo’t. £19 8 9 2 #3 9 9; 36 s. d. - £ s. d. 3. Divide 31 II 6 by 2 Ams. 15 15 9 4. Divide 22 3 9 by 3 7 7 || 1 5. Divide 70 10 4 by 4 17 12 7 6. Divide 56 11 5} by 5 11 6 3} 7. Divide 61 14 8 by 6 10 5 9. 8. Divide 24 15 6 by 7 3 10 94 9. Divide 185 17 6 by 8 23 4 84 (). Divide IS2 16 8 by 9 20 6 34 11. Divide 16 I II by 10 1 12 24 12. Divide I 19 8 by 11 0 3 74 13. Divide 6 6 6 by 12 0 10 64 14. Divide I 2 6 by 9 0 2 6 15. Divide 948 11 6 by 12 79 0 1 1,

2. When the divisor exceeds 12, and is the product of two or more numbers in the table multiplied together.

RULE.—Divide by one of those numbers first, and the quotient by one other, and the last quotient will be the answer.

EXAMPLES. 36 s. d. £ s. d. 1. Divide 29, 15 0 by 21 Ams. I 8 4 2. Divide 27, 16 0 by 32 0 17 4 3. Divide 67 9 4 by 44 | H 0 8

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£ s. d. 4. Divide 24 15 6 by 36 5. Divide 128 9 0 by 42 6. Divide 269 12 4 by 56 7. Divide 248 10 S by 64 S. Divide 65 14-0 by 72 9. Divide 5 10 3 by 81 10. Divide 115 10-0 by 90 11. Divide 136 16 G by 108 12. Divide 202 13 6 by 12 13. Divide 34 4 0 by 144 3. When the divisor is large, and not a composite num her, you may divide by the whole divisor at once, after man ner of long division, as follows, viz. Ex-MPLEs. 1. Divide 1281. 13s. 8d. by 47. £ s. d. E. s. d.

47)128 13.3(214-9 quotient.
94

17

34 pounds remaining.

Multiply by 20 and add in the 13s. produces 693 shillings, which divided by 47, give 47 [14s. in the quotient. 223 ISS 35 shillings remaining. Multiply by 12 and add in the 3d. produces 423 pence, which, divided as above 423 [gives 9d. in the quotient. £ s. d. £ s. d 2. Divide 113 13. 4 by 31 Ans. 3-13 4 3. Divide 85-6 3 by 75 1 2 on 4. Divide 315 3 10, by 365 0-17 3 5. Divide 132 0 8 by 68 I 1-10 5. Divide 740 16 S by 100 * 8. 2

7. Divide SSS IS 10 by 95 9 7 11

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