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8. A merchant had six debtors, who together, owed him 2917. 10s. 6d. A, B, C, D, and E, owed him 1675l. 13s. 9d. of it; what was F's debt? Ans. £1241 16s. 9d.

9. A merchant bought 17C. 2qrs. 14lb. of sugar, of which he sells 9C. 3qrs. 25lb. how much of it remains unsold? Ans. 7C. 2qrs. 17lb. 10. From a fashionable piece of cloth which contained 52yds. 2na. a taylor was ordered to take three suits, each 6yds. 2qrs. how much remains of the piece?

Ans. 32yds. 2qrs. 2na. 11. The war between England and America commenced April 19, 1775, and a general peace took place January 20th, 1783; how long did the war continue ? Ans. 7yrs. 9mo. 1d.

COMPOUND MULTIPLICATION.

COMPOUND Multiplication is when the Multiplicand consists of several denominations, &c.

1. To Multiply Federal Money.

RULE.

Multiply as in whole numbers, and place the separatrix as many figures from the right hand in the product, as it is in the multiplicand, or given sum.

8 cts.

EXAMPLES.

$ d.c.m.

1. Multiply 35 09 by 25. 2. Multiply 49 0 0 5 by 97.

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8. There were forty-one men concerned in the payment of a sum of money, and each paid 3 dollars and 9 mills; how much was paid in all ?

Ans. $123 36cts. 9mills. 9. The number of inhabitants in the United States is five millions; now suppose each should pay the trifling sum of 5 cents a year, for the term of 12 years, towards a continental tax: how many dollars would be raised thereby?

Ans. three millions Dollars.

2. To Multiply the Denominations of Sterling Money, Weights, Measures, &c.

RULE.

Write down the Multiplicand, and place the quantity underneath the least denomination, for the Multiplier, and in multiplying by it, observe the same rules for carrying from one denomination to another, as in Compound Addition.

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When accounts are kept in pounds, shillings and pence, this kind of multiplication is a concise and elegant method of Auding the value of goods, at so much per yard, lb. &c. the general rule being to multiply the given price by the quantity.

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COMPOUND DIVISION,

TEACHES to find how often one number is contained in another of different denominations.

DIVISION OF FEDERAL MONEY.

Any sum in Federal Money may be divided as a whole number; for, if dollars and cents be written down as a simple number, the whole will be cents; and if the sum consists of dollars only, annex two cyphers to the doilars, and the whole will be cents; hence the following

GENERAL RULE.

Write down the given sum in cents, and divide as in whole numbers; the quotient will be the answer in cents.

NOTE. If the cents in the given sum are less than 10, you must always place a cypher on their left, or in the ten's place of the cents, before you write them down.

EXAMPLES.

1. Divide $5 dollars 68 cents, by 41.

$28

41)3568(87 the quotient in cents; and when there is any considerable reinander, you may annex a cypher to it, if you please, and divide it again, and you will have the mills, &c.

288

287

Rem. 1

2. Divide 21 aollars, 5 cents, by 14

14

14)2105(150 cents=1 dol. 50 cts. but to bring cents into dollars, you need only point off two figures to the right hand for cents, and the rest will be dollars, &c.

7.0

70

5

3 Divide 4 dols. 9 cts. ur 409 cts. by 6. Ans. 68 ets. + 4. Divide 9 dels. 24 cts. by 12.

Ans. 77 ets.

5 Divide 97 dols. 43 cts. by 85. 6. Divide 248 dols. 54 cts. by 125.

Ans. $1 14cts. 6m.

Ans. 198cts..8m.81 98cts. 8m.
Ans. 9cts. 9m.

7. Divide 24 dols. 65 cts. by 248.
8. Divide 10 dols. or 1000 cts. by 25.
9. Divide 125 dols. by 500.

10. Divide 1 dollar into 33 equal parts..

PRACTICAL QUESTIONS.

Ans. 40cts.

Ans. 25cts.

Ans, Scts.+

1. Bought 25lb. of coffee for 5 dollars what is that a pound? Ans. 20cts. 2. If 131 yards of Irish linen cost 49 dols. 78 cts. what is that per yard?

Ans. 58cts.

3. If an cwt. of sugar cost 8 dols. 96 cts.. what is that per pound?

Ans. &cts.

4. If 140 reams of paper cost 329 dols. what is that per ream? Ans. $2 35cts. 5. If a reckoning of 25 dols. 41 cts. be paid equally among 14 persons, what do they pay a piece 2. Ans. $1 81cts.

6. If a man's wages are 235 dols. 80 cts. a year, what is that a calendar month? Ans. $19 65cts. 7. The salary of the President of the United States, is twenty-five thousand dollars a year; what is that a day? Ans. 868 49cts.

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

RULE.

Begin with the highest denomination as in simple di vision; and if any thing remains, find how many of the next lower denomination 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.

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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 rumbers first, and the quotient by the other, and the last quotient will be the answer.

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