60. Two watermen rowing with the tide, flowing at the rate of 2 miles an hour, got over 20 miles in 32 hours; in what time could they do the distance against the same tide? Give answer in decimals of an hour. 61. Find the sum, difference, product, and quotient of 151904 and 0505. 62. Divide £31, 8s. among 6 men and 11 boys, giving a boy 525 of a man's share. What is the worth of a man's share and of a boy's share? 63. A field of 542857i acres was purchased for £406, 16s. ; how many acres should be sold at the same rate for £355, 19s. ? 64. If 3 of an estate is worth £450, 15s., what is the value of 48 of the estate? 65. Find the value of £05625 and £1927083. 66. A owns 567 of an estate, and B 6 of the remainder; what is the value of B's share if the whole estate be worth £27,000? 67. Find the cost of 2625 of a mile at the rate of 9åd. per yard; and of 36 of 4 qrs. 4 bush. at 56s. 6d. per quarter. 68. One pound of sugar being worth 03515625 of £1, 125., find the value of 15625 cwt. 69. Add together, and state the result, the sum, the difference, the product, and the two quotients of '04 and 005. 70. If 1 lbs. of sugar cost 03515625 of 56s., what is the value of 3125 cwt.? 71. Find by decimals (to three places) how often £1, 195. 11 d. is contained in £473, 18s. 6d. 72. What decimal of a half-sovereign is each of the silver coins now in use in England? Add those decimals together, and state (in decimals and in coins) how much their sum exceeds the half-sovereign. 73. Make out this bill :-9'14 lbs. of tea at 4s. 2d. per lb. ; 8.6 lbs. of tea at 3s. 3d.; 1303 lbs. of sugar at 1s. 3d.; 87.006 lbs. of tobacco at 6s. 3d. a lb. 74. Add together of a guinea, 3 of £4, 13 of half-a-crown, of a shilling, and express their sum as the decimal of 8s. 4d. 2. Find the present worth of £10,500, due 15 months hence, at 4 p. c. per ann., simple interest. 3. What is the present value of £195,585, due 1 year 9 months hence, discount at 6 p. c. per ann.? 4. The credit price for a newspaper is £2, 45. ; find the ready-money price, payable in advance, at 10 per cent. 5. If the discount on £567 be £34, 145. 3 d., simple interest being reckoned at 43 p. c. per ann., when is the sum due ? 6. If I accept £247, Is. 8d. as present payment for £252, os. 6d., due 4 months hence, what rate per cent. discount do I allow? 7. Find the discount on a bill for £237, ios., due 4 months hence, at 4 p. C. simple interest. What would be the amount of the error in this case, if interest were taken instead of discount, and in whose favour would it be ? 8. Find the present worth of £130, os. 7!d., due 9 months hence, and standing in the 4 p. c. at 92. 9. Received to-day (Sept. 29) £456, 1os. for a debt of £490, 145. 9d., discount 5 p. c. per ann. ; when should the debt have been payable without discount? 10. Five volumes of a six-volume work can be bought for a certain sum, payable at the end of a year, and the whole work complete for the same sum in ready money; what is the rate of discount allowed by the bookseller ? 11. Possessing a bill for £1336, IIS. 3d., due 3 years hence, discount at the rate of 5 per cent., I realize its present value, and invest in the 3} p. C standing at 91; what will be my income? 12. From a bill of £3, 11s. 8d., due 18 months hence, a tradesman deducts 5s. for ready-money payment; what is the rate p. c. per ann. at which this discount is calculated ? 13. A farmer gave for a horse a bill for £73, due in one month, and sold him at once for a bill for £89, at 4 months; what did he gain per cent., interest being reckoned at 41 per cent. ? а INTEREST (Simple). 1. What is the simple interest on £185 for 4 years, at 4 p. c. per ann. ? 2. Find the simple interest on £888 for 4 years, at 3 per cent. 3. Find the simple interest on £880 for 5 months, at 72 per cent. per ann. 4. Find the simple interest on £270 for 4 years, at 5 per cent. per ann. 5. What is the simple interest on £345, 19s. 4d. for 2 years, at 4 per cent. per ann.; and on £546, 7s. 10d. for 48 days, at 3 per cent. per ann. ? 6. What is the interest on £100 for 27 weeks 3 days, at 5 p. c. per ann. ? 7. Find the simple interest on £748, 15s. for 9 years, at 5 and 5 p. c. per ann. 8. Find the simple interest on £500 for 4 years, at £5, 75. 6d. p. c. per ann. 9. Find the amount of £325, 16s. 8d. at 41 per cent. simple interest in 3 years. 10. Find the simple interest on £245, 16s. for 73 days, at 2 p. c. per ann. 11. Find the simple interest on £926, 15s. for 200 days, at 7 p. c. per ann. 12. Find the simple interest on £12,775 for 198 days, at 31 p. c. per ann. 13. What is the amount of £297, 15s. 6d. for 12 weeks 4 days, at 3 per cent.? 14. Find the interest on £945, 10s. for 7 years, at 4 p. c. per ann. 15. To what sum does 31 per cent. on £12, os. 2 d. amount? 16. What is the interest and amount of £802, 17s. 6d. for 4 years, at 2 p. c. per ann. ? 16. Selling cheese at £3, 135. 6d. per cwt., I made a profit of 22} p. c.; what did the cheese cost me per quarter? 17. If i cwt. of an article cost £7, at what price per lb. must it be sold in order to gain 10 per cent. on the outlay? 18. Selling apples at 3 for a penny, I gain 5 p. c. ; what do I gain or lose p. c. by selling them at £i per 1000 ? 19. If I gained 10 p. c. by selling tea at 25. 6d. a lb., what did I lose p. c. when I had to sell it at 2s. 3d. per lb. ? 20. If a woman's profits are '3125 of her whole receipts, what was the cost price of a lot of eggs for which she receives 145. ? 21. For how much must an article be sold, which cost £12, 10s., in order to gain 15 p. C. c? 22. If I sell for £25, 45. articles which cost me 15 guineas, what do I gain p. c.? 23. A woman buys 2 pair of ducks for 78. 6d., and sells them for gs. 9}d. ; what does she gain p. c. ? 24. If marbles can be procured wholesale at 5 for a halfpenny, and sold at a farthing each, what is the gain p. c. ? 25. How must nutmegs, which cost 18s. 9d. per lb., be sold in order to gain 16 p. c. ? 26. A. B. sells a pig to a neighbour for 195. 3d., gaining thereby 12 p. c. on what he gave for it; how much did he give? 27. If coal is purchased at the pit's mouth for ios. a ton, and its carriage costs 5s., at what price should it be sold to realize a profit of 25 p. c.? 28. If 5) p. c. be gained by selling butter at £5, 5s. 6d. per cwt., what will be the gain p. c. by selling it at is. 3d. per lb. ? 29. A man bought 2 tons 3 cwt 3 qrs. of sugar for £120, and paid £2, ios. for expenses; what must he sell it at per cwt. to clear 50 p. c. ? 30. A contractor purchased 5 tons of meat at £3 a cwt., and sold it so as to gain 28} p. c. ; what was the selling price per lb. ? 31. Find the amount of £2250 in 4 years, at 3 per cent. simple interest. 32. Find the simple interest on £10,400 for 4 years 16 weeks, at 4 p. c. per ann. 33. Find the simple interest on £2500 for 11 years, at 51 p. c. per ann. 34. Find the simple interest on £90,010 for 7 years 6 months, at 3p. c. per ann. 35. Find the simple interest and amount of £1248, 12s. for 5 years, at 3p. c. per ann. 36. Find the simple interest and amount of £1277, 10s. from the 31st of March till the 4th of July of the same year, at 8 p. c. per ann. 37. Find the simple interest on £639, 8s. from May 10 to August 20, at 5p. c. per ann. 38. Which will produce the larger interest per annum, and by how much, £5875 invested at 4 per cent., or £8990 invested at 3 per cent.? 39. Find the simple interest on £220 for 7 months, at 34 p. c. per annum, and deduct from it 375 of a guinea. 40. Which investment will bring in the larger sum, and by how much, at the end of 7 years, £925 at 5.825 per cent. per annum, or £2500 at 2 per cent. per annum, both at simple interest? 41. I am entitled to of the interest on £750 from March 3 to July 27, at 5 per cent. per annum, how much should I receive? 42. A tradesman starts with a capital of £2400, and puts by a profit of 6 per cent. yearly; what is he worth at the end of 7 years? 43. A £50 railway share pays a yearly dividend of £6; what annual interest do I get on my money if I bought the share for £55? 44. £550, 10s. was borrowed January 1, 1861, at the rate of £5 per cent. per annum ; what sum repaid the debt on the 20th of October in the same year? 45. I borrowed £525 March 25th, paid £200 back June |