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SUBTRACTION OF FEDERAL MONEY.

Ex. 1. A merchant bought a quantity of molasses for $75.40, and a box of sugar for $42.63: how much more did he pay for one than the other?

Operation. $75.40

42.63

$32.77

We write the less number under the greater, placing dollars under dollars, &c., then subtract and point off the answer, as in subtraction of decimals. Hence,

375. We derive the following general

RULE FOR SUBTRACTING FEDERAL MONEY.

Write the less number under the greater, with dollars under doliars, cents under cents, &c.; then subtract and point off the remainder as in subtraction of decimal fractions. (Art. 322.)

OBS. If either of the given numbers have no cents expressed, it is customary to supply their place by ciphers.

2. A man bought a horse for $75.50, and sold it for $87.63: how much did he make by his bargain?

3. If a man deposits $204.65 in a bank, and afterwards checks out $119.83, how much will he have left?

4. A man owing $682.40, paid $435.25: how much does he still owe?

5. A man owing $982.68, paid all but $64.20: how much did he pay?

6. A merchant bought a quantity of goods for $833.63, and retailed them for $1016.85: how much did he make by the bargain? 7. A merchant bought a lot of goods for $1265.82, and sold them for $942.35: how much did he lose?

8. A grocer sold a lot of sugar for $635.20, and made thereby $261.38: how much did he for the sugar

pay

?

9. A man sold his farm for $12250.62, which was $1379.87 more than it cost: how much did it cost?

QUEST.-358. How is Federal Money subtracted? How point off the remainder } Obs When either of the given numbers have no cents, how is their place supplied?

10. From $10600.75 take $8901.26. 11. From $20206.85 take $10261.062. 12. From $61219.40 take $100.036. 13. From $19 take 1 cent and 9 mills. 14. From 89 dollars take 89 cents.

15. From 506 dolls. take 316 dolls. and 8 cts.
16. From 5 dolls. 7 mills take 2 dolls. 7 cts.

17. From 61 dolls. 6 cts. take 29 dolls. 4 mills.
18. From 11000 dolls. 10 cts. take 110 dolls. 3 cts.
19. From 100100 dolls. take 10110 dolls. 10 cts.

MULTIPLICATION OF FEDERAL MONEY.

376. In multiplication of Federal Money, as well as in simple numbers, the multiplier must always be considered an abstract number. (Art. 82. Obs. 2.)

Ex. 1. What will 8 bbls. of flour cost, at $5.62 per bbl.?

Analysis. Since 1 bbl. costs $5.62, 8 bbls. will cost 8 times as much; and $5.62X8=$44.96 Ans.

2. What cost 21.7 bushels of apples, at 15 cts. per bushel?

Operation.

21.7

.15 1085 217

$3.255 Ans.

Reasoning as before, 21.7 bushels will cost 21.7 times 15 cents. But in performing the multiplication, it is more convenient to make the .15 the multiplier, and the result will be the same as if it was placed for the multiplicand. (Art. 83.) Point off the product as before. Hence,

377. When the price of one article, one pound, one yard, &c., is given, to find the cost of any number of articles, pounds, yards, &c. Multiply the price of one article and the number of articles together, and point off the product as in multiplication of decimals. (Art. 324.)

QUEST.-376. In Multiplication of Federal Money, what must one of the given factors be ocnsidered? 377. When the price of one article, one pound, &c., is given, how is the cost of any number of articles found?

3. What cost 17.6 yards of cloth, at $4.75 per yard? 4. Multiply $25.625 by 20.2.

378. From the preceding illustrations we derive the fol general

RULE FOR MULTIPLYING FEDERAL MONEY.

Multiply as in simple numbers, and point off the produ multiplication of decimal fractions. (Art. 324.)

OBS. 1. When the price, or the quantity contains a common frac fraction may be changed to a decimal. (Art. 337.)

2. In business operations, when the mills in the answer are 5, or o customary to call them a cent; when under 5, they are disregarded.

5. What cost 12 yards of cotton, at 94 cts. per yard?

Solution.-12 yards=12.5, and 94 cts.=.0925; now. 12.5=$1.15625. Ans.

cts. per yard? per barrel ? cts. a pound?

6. What cost 454 yards of satin, at 87 7. What cost 1694 bbls. of pork, at $8 8. What cost 324 lbs. of sugar, at 12 9. What cost 97 gals. of oil, at 87 cts. per gallon? 10. What cost 310 lbs. of tea, at 624 cts. a pound? 11. What cost 23 tons of hay, at $83 per ton? 12. What cost 45 bbls. of flour, at $74 per barrel? 13. At 15 cts. per doz., what cost 13 dozen of eggs ? 14. At 83 cts. per pound, what will 324 lbs. of pork co 15. At $6 per bbl., what will 145 bbls. of flour cost? 16. At 224 cts. per doz., what will a gross of buttons c 17. At 314 cts. per doz., what cost 45 doz. skeins of si 18. At 174 cts. per yard, what cost 914 yards of calico 19. What cost 45 doz. plates, at 623 cts. per doz.? 20. What cost 63 doz. pen-knives, at $3 per duz.? 21. What cost 19 doz. silver spoons, at $7 per dozen? 22. What cost 18654 bushe's of wheat, at $14 per bush 23. What cost 25603 yds. of broadcloth, at $5 per yar

QUEST.-378. What is the rule for Multiplication of Federal Money? Obs. price or quantity contains a common fraction, what should be done with it?

234

DIVISION OF

[SE

DIVISION OF FEDERAL MONEY.

Ex. 1. A man bought 8 sheep for $42.24: what did apiece?

Analysis. If 8 sheep cost $42.24, 1 sheep will cost of and $42.248=$5.28. Ans. $5.28.

PROOF. If 1 sheep costs $5.25, 8 sheep will cost 8 ti much; and $5.28×8=$42.24. Hence,

379. When the number of articles, pounds, yards, &c the cost of the whole are given, to find the price of one articl pound, &c.

Divide the whole cost by the whole number of articles, and off the quotient as in division of decimal fractions. (Art. 330 2. A shoemaker sold 15 pair of boots for $67.50: how n did he get a pair?

3. A merchant sold 651⁄2 lbs. of sugar for $3.93: how m was that a pound?

4. A man bought 6.5 yards of cloth for $20.345: how m was that per yard?

5. How many bbls. of flour, at $5.38 per bbl., can be boug for $34.97?

Analysis. Since $5.38 will buy 1 bbl., $34.97 will buy as many bbls. as $5.38 are contained times in $34.97. We divide as in simple numbers, and point off one decimal figure in the quotient.

Operation. 5.38)34.97(6.5 Ar

PROOF.-$5.38×6.5=$34.97, the given amount.

32 28

2 690

2 690

380. Hence, when the price of one article, pound, yard, &c., and the cost of the whole are given, to find the number of articles, &c.

Divide the whole cost by the price of one, and point off the quotient as in division of decimals.

QUEST. 379. When the number of articles, pounds, &c., and the cost of the whole are given, how is the cost of one article found? 380. When the price of one article, one pound, &c., and the cost of the whole are given, how is the number of articles found?

6. How many coats, at $12.56, can be bought for $103.085? 7. How many times is $11.13 contained in 87.606 ?

8. A gentleman distributed $68 equally among 32 poor persons: how much did each receive?

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381. From the preceding illustrations we derive the following general

RULE FOR DIVIDING FEDERAL MONEY.

Divide as in simple numbers, and point off the quotient as in division of decimal fractions. (Art. 330.)

OBS. In dividing Federal Money, if the number of decimals in the divisor is the same as that in the dividend, the quotient will be a whole number. (Art. 330. Obs. 1.)

2. When there are more decimals in the divisor than in the dividend, annex as many ciphers to the dividend as are necessary to make its decimal places equal to those in the divisor. The quotient thence arising will be a whole number. (Obs. 1.)

3. After all the figures of the dividend are divided, if there is a remainder, ciphers may be annexed to it, and the operation may be continued as in division of decimals. (Art. 330. Obs. 3.) The ciphers thus annexed must be regarded as decimal places of the dividend.

9. How many gallons of molasses, at 28 cts. per gallon, can you buy for $86.25 ?

QUEST.-381. What is the rule for Division of Federal Money? Obs. When there is a remainder after all the figures of the dividend are divided, how proceed! When there are more decimals in the divisor than in the dividend, how proceed?

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