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24. I demand the height of a wall, against the top of which a ladder, 26 feet long, is so placed as to stand 10 feet from the bottom of the wall.

Ans. 24 feet. 25. If the length of a building be 40 feet, and its breadth 30, what distance should it measure from corner to corner diagonally?

Ans. 50 feet. 26. Bought a quantity of goods, amounting to $26000, at 3 per cent, commission—what is my commission?

Ans. S 130. 27. A gentleman courted a young lady, and as their birth days happened together, they agreed to make that their wedding day. On the day of their marriage it happened that the gentleman's age was to that of the lady's as 3 to 2. After they had lived together 9 years, the gentleman observed that his age was then to hers as 4 to 3, and at their death the gentleman's age was to the lady's as 8 to 7-I demand their several ages at the day of their marriage, and of their death.

Ans. 27 and 18 years were their respective ages

at marriage, and 72 and 63 at their death. 28. Sold 99 yards of cloth for $600, which was at 24 per cent profit-What was the prime cost per yard?

Ans. S4.884 + 29. A may-pole there was, whose height I would know,

The sun shining clear, straight to work I did go;
The length of the shadow upon level ground,
Just sixty five feet, when measured, I found;
A stafl' i had there, just five feet in length,
The length of its shadow was four feet one tenth;
How high was the may-pole, I gladly would know,
And it is the thing you are desired to show.

Ans. 79.268 ft. + 30. If $100 be divided amongst four persons, in the proportion of }, }, }, and <; required the share of each.

Ans. $ 35.7, 260, 211, and 1734. 31. The Harrisburg Hotel and Red Lion tavern, (Harrisburg,) are on the same side of Market street, at opposite corners of Market and Third streets: directly opposite the Red Lion, is a dry goods store; I wish to know how far it is from the Harrisburg hotel to the dry goods store, admitting the breadth of Market street to be 27 yards, and Third street 18 yards.

Ans. 32.45 yds. nearly.


That method of book-keeping here treated upon, is called Single Entry. Every person in, or intended for, business, should by all means learn and understand it completely. The Day Book and Ledger are the principal books of accounts; the forms of which may be sufficiently comprehended by inspecting the following specimens.

THE DAY-BOOK. in the day-book every person is written down debtor to the things he has received from you on trust, and creditor by the things which you receive from him. The dates are placed in the middle of the page.

THE LEDGER. This is the grand book of accounts : all the several debts and credits of each particular person's accounts, which lie scattered through different parts of the day-book, are here collected together, into spaces allotted for them, and placed in such an order as will show the whole state of the account at once.


Your books being ruled in the proper form, commence with the first person who stands Dr. or Cr. in the day-book, and write his name at the head of the entry, and the contraction Dr. or Cr. in the columns assigned them, according to the following specimen ; then if the person be Dr., begin the entry with To; place the amount in the Dr. columns, and place the month and day in the same line with the article; also place the number of the page of the day-book in the column assigned it. When the person is Cr., enter it in like manner, beginning the entry with By, placing the amount in the Cr. column,

and page of the day-book as before directed. Any account that consists of more than one article, should be written To or By Sundries, and the sum of the amounts in its proper column. Lastly, turn to the alphabet, and under the proper letter insert the name and number of the page of the ledger in which the entry is made, leaving a proper space under each person's name, to re eiv more accounts, if necessary. Do the same with the next entry in the day-book, and so on till all be finished, (excepting such as are marked “paid.?)

When a name occurs for which an account is already opened in the ledger, post the item or items to that account, unless the place assigned it is full; and then remove it to another page, writing at the bottom “ Transferred to,” and at the head of the page or subsequent entry, write “ Brought from," in each case placing the number of the page at the end of the words, which must be understood to have no reference to the day-book, but pertaining to the transfer only; the amount of the columns must also be cast up and transferred into the respective columns assigned them, and oppesite the words “ Brought from.” When ledger A is filled, transfer the unsettled accounts to ledger B; and so on from ledger B to C, &c. as occasion may require.

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Peter Fulton,

Dr. D.IC. To 16 gallons Oporto Wine, at 81 25, $ 2 50 1 12 do. White do. at 1 40, 16 80 6 do. Lisbon do. at 1 00, 6 00

4200 8 Jonathan Jenks,

Dr. To 2 pounds of Tea, at $1 25 per lb, 2 50 1 12 do. Sugar, at 10 cts.

1 20 12 do. Coffee, at 121 cts.

1 50

Ralph Bentley,

1 To 16 lbs. of Hard Soap, at 10 cts. 1 60
12 lbs. Starch, at 6 cts.


232 20 Matthew Twight,

Cr. 1 By 650 bushels of Lime, at 12 dolls. per hundred,|| 7800

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Timothy Hedge,

To 17 yards of Tow Linen, at 20 cts. 3 40

25 do. Cotton Stripe, at 17 cts. 4 25
21 do, Coarse Flannel, at 30 cts. 6 30

13 95

Morris Davis,
2 By 25 bu. of dried Peaches, at $2 50,
20 do.

Apples, at 87} cts.

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Peter Fulton,
By 24 bushels of Wheat, at $1 10,



NEW ITALY, January 25, 1836.

Jonathan Jenks, 1 To 6 pounds of Coffee, at 13 cents,

10 do. Loaf Sugar, at 15 cts.

Dr. D.C. $0 78 1 50


27 Isaac Kling, 2 To 46 pounds of Ham, at 9 cents,

20 do. Flitch, at 7 cents

4 14
1 40


Susan Embers,
To 14 yards of Cambric, at 50 cents,

3 do. Calico, at 28 cents,

7 00






Christian Cornwall,

Dr. 2 To 1 barrel of Vinegar,

February 1.
Matthew Twight,
To 12 bbls. of superfine Flour, at 86 25, 75 00
1 3 do. Rye

at 3 25, 9 75


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2 Valentine Vezey,

Cr. 2 By 120 pounds of Tobacco, at 14 cts.

3 Timothy Hedge,

Cr. By 6 cords of Hickory Wood, at $2 50, 15 00 2 4 do. Oak do.

1 75, 7 00





Martha Pullback,
To pound of Tea,

Jason Sproul,
To 14 pounds of Indigo, at $2 80,

50 do. Logwood, at 5 cts.
80 do. Fustic, at 7 cts.
60 do. Nicaragua, at 20 cts.

4 20
2 50
5 60
12 00

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