Q. Why do you prefix a cipher before 7 cents in the first line. A. I must always do so, when the cents are less than 10: thus, 7, 9, 6, and 3, in the column of cents are less than 10, consequently, ciphers must be prefixed thus: 01 for 1 cent, 02 for 2 cents, 03 for 3 cents, 04 for 4 cents, 05 for 5 cents, 06 for 6 cents, 07 for 7 cents, and so on up to 10. If I buy 4 lbs. of coffee for 50 cents, 3 lbs. of tea for $2.50, 7 lbs. candles for 87 cents, and 1 gallon of wine, for $1.93 cents, what must I pay for them? My cook has bought in market a turkey for $1.87 cts. a pair of ducks for $1.18, a quarter of lamb for 433 cents, a quarter of veal for $1.371, a piece of beef for 683 cents, and a peck of apples for 12 cents, what sum must I give to pay for the articles? ADDITION AND SUBTRACTION OF FEDERAL MONEY. 1. If from $100.00, there be paid at one time $17.281, at another time $10.00, and another time $37.15, how much will remain? Ans. $35.56. 2. Subtract cent from $100. 3. Subtract of a cent from $100. ENGLISH OR STERLING MONEY. The denominations are farthings, pence, shillings, and pounds. This standard is said to have been fixed in the reign of Richard 1st, by persons from the Eastern parts of Germany, called Easterlings, and hence, the word sterling, which is now applied to all lawful money of Great Britain. RULE. Add up the farthings, divide the sum by 4, and if there be a remainder, set down the remainder as so many farthings, carry the quotient to the pence column, and add them up as in common addition, and divide the sum by 12, because 12 pence is a shilling, if there be a remainder set it down under the pence column, and carry the quotient to the column of shillings. In like manner add the shillings, and divide the sum by 20, for pounds, because 20s. is a pound; if there be a remainder set it down under the column for shillings, and carry the quotient to the pounds, the pounds added up above 10 as in common addition, will give the result required. REDUCTION DESCENDING. RULE 1.-Pounds multiplied by 20 are shillings, shillings multiplied by 12 are pence, pence multiplied by 4, are farthings. Q. How do you bring pounds, shillings, pence and farthings to farthings? A. The pounds I multiply by 20, by Rule 1st, and add in the shillings, (if any,) the shillings I multiply by 12, to bring them to pence, the pence I multiply by 4, to bring them to farthings. REDUCTION ASCENDING. Q. How is this kind of Reduction performed? Q. What is the rule, Rule 2d. A. Farthings divided by 4 are pence, Pence d. 66 by 12 are shillings, s. EXAMPLE.-Bring 30096 farthings to pounds. Bring 19199 farthings to pounds. RULE. AS 4 farthings make 1 penny, 4 will be a common denominator, and in the above example, where 7 pence is the subtrahend, and 6 pence the minuend, you take 7 from 12, and the remainder is 5, which added to 6 in the minuend make 11 pence, which set down as the difference in the pence column, then carry 1, because you speak of 12 to the shillings, 1 carried to 18, make 19; 19 from 19 leaves 0: then subtract the pounds, as in common subtraction. From 1998 17 62 Take From 198 17 81 Take 139 19 11 I have a purse of money containing £100 28. 41s, if I take out £60 7s. 8d. what sum will be left? Ans. £939 14s. 7d. FEDERAL MONEY. Lent a man $400, he now returns $211.12 cts. how much is unpaid? Ans. $188.871. My carpenter's bill rendered this day is $110.95 cts. I paid him $90.10, how much is the balance due him? Ans $20.844. ADDITION OF COMPOUND NUMBERS. Q. What is the object of adding compound numbers? A. To unite parts of the same denomination in such a manner that their units may stand under each other. Q. Where do you begin to add? A. At the right hand column. Q. Why so? A. Because the addition of compound numbers depends on the same principles, as, that of simple numbers. Q. How do you proceed? A. By adding separately the sum of each column, always recollecting how many parts of each denomination it takes to make one of the next higher. Q. By what do you divide the amount? A. By as many of that denomination as will make one of the next greater, as before. Q. After dividing, if there should be a remainder, how do you proceed? A. The remainder is set down, and the quotient pro |