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33 tons mortar, at 17s. 4d.

14 tons 10 cwt. coals, at 13s. 6d.
24 tons lime, at £1..

16 tons coal, at 24s.

17 tons 6 cwt. slack, at 26s. per ton
3000 bricks, at 23s. 6d.
4500 bricks, at 24s.

17 tons lime, at 17s.

per

1000....

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39 tons coal, at 18s. 6d..
3900 bricks, at 29s. per 1000

1750 bricks, at 17s. 6d per 1000.......
850 pantiles, at 5s. per 1000

Bought of H. Farmer,

29 0 8

9 15 9

24 15 0

19 10 0

22 9 9

3 10 6
580
14 17 6

36 10 9

5 13 14

1 10 7/1/

0 4 3

£255 7 9$

Feb. 2, 1873.

17 qrs. barley, at 24s. 6d.

20 16 6

13 qrs. wheat, at £3 12 6.....................

48 0 7

13 qrs. oats, at £2 10 0

33 15 0

17

27 qrs. rye, at £3 6 0
18 qrs. oats, at £1 17 6

34 tons cake, at 29s. 6d...

34 tons 10 cwt. cake, at 30s. 6d.

qrs. 1 sack oats, at 64s.

90 15 0

34 13 9

17 qrs. 1 sack wheat, at £2 15 0

48 2 6

50 3 0

52 12 3

56 0 0

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17 tous coal, at 3s. 6d.

33 tons mortar, at 17s. 4d.

14 tons 10 cwt. coals, at 13s. 6d.

24 tons lime, at £1..

16 tons coal, at 24s.

17 tons 6 cwt. slack, at 26s. per ton 3000 bricks, at 23s. 6d.

4500 bricks, at 24s.

17 tons lime, at 17s.

per

1000...

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39 tons coal, at 18s. 6d.

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17 qrs. barley, at 24s. 6d.

Bought of H. Farmer,

13 qrs. wheat, at £3 12 6......................

Feb. 2, 1873.

20 16 6

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13 qrs. oats, at £2 10 0

33 15 0

27 qrs. rye, at £3 6 0.

90 15 0

18 qrs. oats, at £1 17 6

34 13 9

17 qrs.

1 sack wheat, at £2 15 0

48 2 6

34 tons cake, at 29s. 6d..

50 3 0

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Make out this bill of parcels, and show how it should be receipted. How much change will there be out of a £10 note:-16 cwt., at 13d. per cwt..; 4 oz., at 3s. 2d. per oz.; 10 yds., at 2s. 3d. per yd.; 131⁄2 lbs., at 7d. per lb.; 31⁄2 dozen, at 9d. per dozen. Answer,

£6 17s. Od.

Write the following account as a bill, and find the amount: 3 lbs. of coffee, at 20d.; 2 lbs. of tea, at 4s. 6d.; 12 lbs. of moist sugar, at 5 d.; 10 lbs. of rice, at 3d.; 8 lbs. of loaf sugar, at 74d.; 9 lbs. of raisins, at 61d.; 7 lbs. of currants, at 5 d. Ans. £1 15s. 83.

Make out and add up the following bill of parcels: 4 yds. cloth, at 12s. 6d.; 12 yds. velvet, at 8s. 3d.; 15 yds. cambric, at 5s. 4d.; 24 towels, at 2s. 3d.; 14 yds. serge, at ls. 7d.; 35 yds. cambric, at 1s. 1d.; 18 vds. silk, at 12s. 3d.; 5 pairs stockings, at 2s. 2d.; 43 pairs gloves, at 1s. 3d.; 12 yds. velvet, at 3s. 6d.; 2 cloaks, at 63s.; 6 pairs gloves, at 2s. 6d. Answer,

£40 18s. 10d.

Make out the following bill, and add up: 27 quires of paper, at 3s. 9d.; 75 reams ditto, at 1s. 7d.; 36 quires ditto, at 1s. 8d.; 15 reams, at 11s. 6d.; 17 reams, at 10s. 7d.; and 120 vols. of poems, at 1s. 2 d. Ans. £38 17s. 5d.

Make out a bill with the following items:-67 yds. of print, at 3d.; 634 yds. dimity, at 63d.; 23 yds. calico, at 7 d.; 79 yds. flannel, at 1s. 11d.; 33 yds. cloth, at 5s. 6d.; 79 yds. silk, at 4s. 74d.; 397 yds. of sheeting, at 1s. 11d.; 72 yds. of towelling, at 7d.; 73 yds. of lace, at 3s. 111⁄2d.; 94 yds. of curtains, at 3s. 74d.; 634 yds. of damask, at 6s. 74d; 251 yds. damask, at 2s. 11d. Ans. £246 28. 9d.

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In this sum the cost of the separate items was19s. 8d.; £1 15s. 63d.+; 15s. 4d.; £7 16s. 2d. + 1; £9 5s. 7 d.; £18 6s. 6d. +1; £38 17s. 51⁄2d.; £2 6s. 7 d.+; £14 10s. 114d.; £126 12s. 01d.+; £21 2s. Od.+; £3 14s. 8d. +31.

Make out a bill with the following items:-19 yds. damask, at ls. 10d.; 18 yds. serge, at 3s. 91d.; 12 yds. dimity, at 4s. 8d.; 6 yds. sheeting, at 2s. 9d.;

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