OPERATION. 10 ) 2 5 0 0 0 mills. We divide the mills by 10 to reduce them to cents, because 10 100) 2500 cents. mills make 1 cent; and the cents 25 dollars. by 100 to reduce them to dollars, because 100 cents make 1 dollar. Or thus, 2 510 00 mills. RULE. To reduce mills to cents, point off ONE figure on the right ; to reduce cents to dollars, point off two figures, and to reduce mills to dollars, point off THREE figures. EXAMPLES FOR PRACTICE. 1. Reduce $125 to cents. Ans. 12500 cents. 2. Reduce $345 to mills. Ans. 345000 mills. 3. Reduce 297 mills to cents. Ans. 29,7 cents. 4. Reduce 2682 mills to dollars. Ans. $2.68,2. 5. Reduce 4123 cents to dollars. Ans. $41.23. 6. Reduce $156.29 to cents. Ans. 15629 cents. 7. Reduce $16.42,8 to mills. Ans. 16428 mills. 8. Reduce $9.87 to mills. Ans. 9870 mills. ART. 72. ADDITION OF UNITED STATES MONEY. RULE. - Write dollars, cents, and mills, so that units of the same denomination shall stand in the same column. Add as in addition of simple numbers, and place the separating point directly under that above. Proof. — The proof is the same as in addition of simple num bers. EXAMPLES FOR PRACTICE. 4. $. 45.2 4,3 7 5.6 4,3 1 6.7 0,5 147.8 6 1 3.8 9,6 16.8 9,7 14.0 0,3 7 8 9.5 8 9 3.5 1,6 43.8 1,6 1 8.7 1,9 49 6.3 7 52.3 4,3 5 8.3 1,3 9 7.0 0,9 911.34 Ans. 2 0 4.9 9,8 19 4.6 6,9 14 6.4 3,6 2 3 4 5.15 cts. QUESTIONS. — Art. 71. What is the rule for reducing mills to cents ? For reducing cents to dollars ? For reducing mills to dollars ? Give the reason for each. - - Art. 72. How must the numbers be written down in addition of United States money? How added? Of what denomination is the sum ? How pointed off ? Repeat the rule. cts. m. 5. cts. m. 7 8 6.7 1,3 17 6.0 7,1 5 6 7.8 1,9 1 2 3.4 5,6 7 8 9.0 1,2 3 4 5.6 7,8 90 1.2 3,4 71 8.9 0,5 6. 7. 8. $. 7 8 6.7 1,3 3 4 5.6 7,8 9 0 7.0 1,7 8 6 1.0 9,0 1 2 3.4 7,6 9 8 7.0 1,6 3 4 5.7 0,5 3 5 7.0 9,1 9. Bought a coat for $17.81, a vest for $3.75, a pair of pantaloons for $2.87, and a pair of boots for $7.18; what was the amount ? Ans. $31.61. 10. Sold a load of wood for seven dollars six cents, five bushels of corn for four dollars seventy-five cents, and seven bushels of potatoes for two dollars six cents; what was received for the whole ? Ans. $13.87. 11. Bought a barrel of flour for $6.50, a box of sugar for $9.87, a ton of coal for $12.77, and a box of raisins for $2.50 ; what was paid for the various articles ? Ans. $31.64. 12. Paid $4.62 for a hat, $9.75 for a coat, $5.75 for a pair of boots, and $1.50 for an umbrella ; what was paid for the whole ? Ans. $21.62. 13. A grocer sold a pound of tea for $0.62,5; 4 pounds of butter for $0.75; 4 dozen of lemons for $0.87,5; 9 pounds of sugar for $0.80; and 3 pounds of dates for $0.37,5. What was the amount of the bill ? Ans. $3.42,5. 14. A student purchased a Latin grammar for $0.75, a Virgil for $3.75, a Greek lexicon for $4.75, a Homer for $1.25, an English dictionary for $3.75, and a Greek Testament for $0.75; what was the amount of the bill ? Ans. $15. 15. Bought of J. H. Carleton a China tea-set for ten dollars eighty-two cents, a dining-set for nine dollars sixty-two cents five mills, a solar lamp for ten dollars fifty cents, a pair of vases for four dollars sixty-two cents five mills, and a set of silver spoons for twelve dollars seventy-five cents; what did the whole cost? Ans. $48.32. 16. Bought three hundred weight of beef at seven dollars seven cents per hundred weight, four cords of wood at six dollars four cents per cord, and a cheese for three dollars nine cents; what was the amount of the bill ? Ans. $48.46. ART. 73. SUBTRACTION OF UNITED STATES MONEY. RULE. — Write the several denominations of the subtrahend under the corresponding ones of the minuend. Subtract as in subtraction of simple numbers, and place the separatrix directly under that above. Proof. — The proof is the same as in subtraction of simple numbers. EXAMPLES FOR PRACTICE. 3. $. Min. 6 1.5 8,5 47 1.81 15 6.0 0,3 14 1.7 0 Sub. 19.1 9,7 15 8.19 19.0 0,9 9 0.91 cts. cts. m. cts. 9. From $71.07 take $5.09. Ans. $65.98. 10. From $100 take $17.17. Ans. $82.83. 11. From one hundred dollars there were paid to one man seventeen dollars nine cents, to another twenty-three dollarg eight cents, and to another thirty-three dollars twenty-five cents; how much cash remained ? Ans. $26.58. 12. From ten dollars take nine mills. Ans. $9.99,1. 13. A lady went “a shopping,” her mother having given her fifty dollars. She purchased a dress for fifteen dollars seven cents; a shawl for eleven dollars ten cents; a bonnet for seven dollars nine cents; and a pair of shoes for two dollars. How much money had she remaining ? Ans. $14.74. * 14. From one hundred dollars there were taken at one time thirty-one dollars fifteen cents seven mills; at another time, seven dollars nine cents five mills; at another time, five dollars five cents; and at another time, twenty-two dollars two cents seven mills. How much cash remained of the hundred dollars ? Ans. $34.67,1. QUESTIONS. - Art. 73. How do you write down the numbers in subtraction of United States money ? How subtract? Of what denomination is the result, or difference? How pointed off ? Repeat the rule. Art. 74. MULTIPLICATION OF UNITED STATES MONEY. RULE. Multiply as in multiplication of simple numbers. The product will be in the lowest denomination in the question, which must be pointed off as in reduction of United States money. (Art. 71.) Proof. -- The proof is the same as in multiplication of simple numbers. EXAMPLES FOR PRACTICE. 1. What will 143 barrels 2. What will 144 gallons of flour cost at $7.25 per of oil cost at $1.62,5 a galbarrel ? Ans. $1036.75. lon? Ans. $234. OPERATIOX. OPERATION. Multiplicand $7.25 Multiplicand $1.6 2,5 Multiplier 143 Multiplier 144 2175 6 500 2900 6 500 7 2 5 16 25 Product $1 0 3 6.7 5 Product $2 3 4.0 0,0 3. What will 165 gallons of molasses cost at $0.27 a gallon? Ans. $44.55. 4. Sold 73 tons of timber at $5.68 a ton; what was the amount ? Ans. $414.64. 5. What will 43 rakes cost at $0.17 apiece ? Ans. $7.31. 6. What will 19 bushels of salt cost at $1.62,5 per bushel ? Ans. $30.87,5. 7. What will 47 acres of land cost at $37.75 per acre ? Ans. $1774.25. 8. What will 19 dozen penknives cost at $0.37,5 apiece ? Ans. $85.50. 9. What is the value of 17 chests of souchong tea, each weighing 59 pounds, at $0.67 per pound? Ans. $672.01. 10. When 19 cords of wood are sold at $5.63 per cord, what is the amount ? Ans. $106.97. 11. A merchant sold 18 barrels of pork, each weighing 200 pounds, at 12 cents 5 mills a pound; what did he receive ? Ans. $450. QUESTIONS. — Art. 74. How do you arrange the multiplicand and multiplier in multiplication of United States money? How multiply? Of what denomination is the product? How must it be pointed off ? Repeat the rule. 12. What cost 132 tons of hay at $12.12,5 per ton ? Ans. $1600.50. 13. A farmer sold one lot of land, containing 187 acres, at $37.50 per acre; another lot, containing 89 acres, at $137.37 per acre; and another lot, containing 57 acres, at $89.29 per acre; what was the amount received for the whole ? Ans. $24,327.96. ART. 75. DIVISION OF UNITED STATES MONEY. RULE. — Divide as in division of simple numbers. The quotient will be in the lowest denomination of the dividend, which must be pointed off as in reduction of United States money. (Art. 71.) NOTE. — When the dividend consists of dollars only, and is either smaller than the divisor or not divisible by it without a remainder, reduce it to a lower denomination by annexing two or three ciphers, as the case may require, and the quotient will be cents or mills accordingly. Proof. — The proof is the same as in division of simple numbers. EXAMPLES FOR PRACTICE. 1. If 59 yards of cloth cost 2. Purchased 68 ounces of $90.27, what will l yard indigo for $17. What did I cost? Ans. $1.53. give per ounce ? Ans. $0.25. OPERATION OPERATION. Divisor 5 9 ) 9 0.27 (1.5 3 Quotient. Divisor 6 8)17.00 (0.25 Quotient 59 136 312 340 177 3. If 89 acres of land cost $12225.93, what is the value of 1 acre ? Ans. $137.37. 4. When 19 yards of cloth are sold for $106.97, what should be paid for 1 yard ? Ans. $5.63. QUESTIONS. Art. 75. How do you arrange the dividend and divisor in division of United States money? How divide ? Of wbat denomination is the quotient? How pointed off? How do you proceed when the dividend is dollars only, and is either smaller than the divisor or not divisible by it without a remainder ? Repeat the rule. |