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Vulgar Fractions. 25 Reduce as to its lowest terms. 26 Add together f+}+1 +1% +163, and subtract the result

from 315.

27 Reduce 4 of 2} of 67=4} to a simple fraction, and multiply

the result by 1;}. 28 Add together of a pound, of a guinea, 4 of a shilling,

and is of a half-penny. 29 Reduce 8i. 9s. 3d. to a fraction of 211. 12s. 9d., expressing

the result in its lowest terms. .30 If 1} of a cwt. be worth 41, 19s., what will be the price of of a ton ?

Decimals. 31 Add together :0003, 5•4, 3257879, 63•45, 9470, and sub

tract 2139.05605 from the result. 32 Multiply 21.5839 by .00158. 33 Multiply · 1356 by : 1458. 34 Divide · 121 by 11, by 110, and by .0011. 35 Divide 34.952 by. 53:07, giving the first four figures of the

quotient. 36 Express 8s. 1d. as a decimal of a pound. 37 Express .00175 as a vulgar fraction in its lowest terms. 38 Reduce 13 to a decimal. 39 Reduce 1 to a decimal, showing the whole of the circulating

period. 40 Reduce · 1309 to a vulgar fraction in its lowest terms.

H.

Reduction. 1 How

many francs at 9}d. each are there in 17341. 6s. 107d. ? 2 Reduce 54 cwt. 3 qrs. 18 lbs. 14 oz. to drams. 3 How many pounds, &c. are there in 266,450 grains troy ? 4 How many square yards are there in a rectangular plot the

length of which is 36 ft. 9 in. and the breadth 24. ft. 10 in.? 5 How many feet are there in 18 miles 6 furlongs 12 poles

2 yards ? 6 Reduce 986,877 cubic inches to yards, feet, and inches.

Proportion. 7 Find the income tax on 4,2171. 7s. 9 d. at 16d. in the

pound. 8 Convert 22 lbs. 5 oz. 15 dwts. 20 grs. troy into avoirdupois

weight, one pound avoirdupois being to one pound troy

as 175 to 144. 9 The shares of a given railway are at 44ś when consols are ·

at 70}; what should be their price when consols are at

68? 10 If 780 men on full rations consume 91 quarters of wheat in

49 days, how many on half rations will consume 69 quar

ters in 9 days ? 11 If 27 cwt. 1 qr. 3 lbs. 8 oz. of sugar cost 871. 6s., what will

be the price of 7 lbs. ? 12 If a coach travelling 9 miles an hour occupies 4 hours more

than a railway train in a journey of 69 miles, what is the proportion between the rates of the coach and the train ?

Practice. 13 Find the value of 1003 at 88. 78d. 14 Find the value of 11 lbs. 6 oz. 15 dwts. of gold, at 31. 17s. 10d.

per ounce. 15 Find the value of 194 at 41. 12s. 54d. 16 Find the value of 3 tons 18 cwt. 3 qrs. 12 lbs. at 21. 17s. 9d. 17 What is the dividend on 4,9701. at 8s. 104d. in the pound ? 18 Find the price of 25 acres 1 rood 10 poles at 421. 2s. 4d.

per cwt.

per acre ?

Interest.

19 Find the interest at 44 per cent on 1,3761. 11s. 3d. lent on

the 6th of April and repaid on the 30th of August, the

former day being excluded and the latter included. 20 What sum of money put out at simple interest for 3 years

at 41 per cent. will amount to 12811. 12s. 1d. ? 21 At what rate will the interest on 635l. 9s, 4}d. amount to

381. 2s. 63d. in 2 years : ? 22 In what time will 2,6751. 4s. 2d. amount to 3,3971. 10s. 3}d.

at 6 per cent. simple interest ?

23 Find the discount on 2,2671. Os. 7 d. payable 34 years hence

at 4 per cent. simple interest. 24 Find the amount of 5501. at the end of 4 years at 5 per cent. compound interest.

Vulgar Fractions. 25 Reduce 62 815 to its lowest terms. 26 Add together } + + L + lí + and subtract the

result from 25 27 Reduce ţ of 2 of 153 • 16 to a simple fraction, and mul

tiply the result by 6. 28 Add together of a pound, j of a guinea, 5 of 6s. 8d.,

and 1 of half a crown. 29 Reduce 51. 16s. 4d. to a fraction of 161. 8. 8d., expressing

the result in its lowest terms. 30 If / of an ounce troy be worth 5s. 10d., what will be the price of i of a pound troy ?

Decimals. 31 Add together 5:3, .00015, 643.8797, 62.09, 1035; and

subtract 109.000365 from the result. 32 Multiply 32598 by .00037. 33 Multiply •0423 by 32.7. 34 Divide 169 by 13, by 130, and by .0013. 35 Divide 3.785 by 21.24, giving the four first figures of the

quotient. 36 Express 7s. 32d. as the decimal of a pound. 37 Express .00325 as a vulgar fraction in its lowest terms. 38 Reduce niso to a decimal. 39 Reduce 30 to a decimal, showing the whole of the circulating

period. 40 Reduce •18153 to a vulgar fraction in its lowest terms.

I.

Reduction.

1 Reduce 13 miles 5 furlongs 171 yards 2 feet to inches. 2 How many miles, furlongs, &c. are there in 247,391 inches ? 3 Reduce 4 tons 17 cwts. 3 qrs. 11 lbs. 6 oz. to oz.

4 How many lbs., oz., &c. are there in 174,283 grains troy ? 5 Reduce 7 weeks 3 days 21 hours 4 minutes 17 seconds to

seconds. 6 Reduce 91. 195. 11 d. to farthings.

Proportion. 7 Find the value of 14 cwt. 3 qrs. 17 lbs. of sugar at 21. 17s.

per cwt.

8 Gold of the value of 423,2841. arrives from Australia ; what

is its weight, the price being 31. 18s. per oz.? 9 When the income tax was 7d. in the pound, a person paid

241. 7s. 6d. ; what additional sum does he pay now that

the income tax is 16d. in the pound ? 10 The price of consols is 883; how many railway shares, the

market price of which is 81. 15s., can be purchased for

1,0001. consols ? 11 The rates of the express and mail trains on a railway are 40

and 28 miles per hour respectively : what time is saved

by taking the faster train for a journey of 192 miles ? 12 If 21 men take 8 days to dig 20 acres, how many acres will

16 men dig in 12 days ?

Practice.

13 Find the value of 473 pounds of coffee at 1s. 5 d. per pound. 14 Find the value of 27 cwt. of sugar at 21. 18s. per cwt. 15 Find the value of 13 cwt. 3 qrs. 17 lbs. of tea at 221. 8s.

per cwt.

16 Find the value of 132} tons of iron at 71. 15s. 6d. per ton. 17 Find the cost of 11 miles 3 furlongs 55 yards of railway at

32,500l. per mile: 18 Find the cost of 716 acres at 441. 11s. 31d. per acre.

Interest.

19 Find the interest on 1,2501. in 74 years at 37 per cent. 20 Find the amount of 3221. 13s. for 101 years at 3) per cent.

simple interest. 21 Find the discount on 1,4501. 108. paid 2 months before it is

due at 5 per cent. 22 At what rate will the interest on 1,2501. for 5 years amount 23 Required the present value of 4301. due 4 months hence at

to 2651. 12s. 6d. ?

4

per cent. per annum. 24 Find the amount of 2401. in 4 years at 3 per cent. compound interest.

Vulgar Fractions. 25 Add together 3, 4, 4, and is, and divide the result by 73. 26 Reduce 4393 to its lowest terms. 27 Find the value of f of s + 1 of 1 of a shilling. 28 What is the value of of a guinea ? 29 What fraction of a pound is 9s. 10d.? 30 Reduce of half a crown to the decimal of a pound, and find

the value of .8473 of a cwt.

Decimals. 31 Multiply 3.05 by .25, and 32 by .231. 32 Divide 721:42 by 21.9 to 4 places of decimals. 33 Divide 1 by .001 and the quotient by 2. 34 Reduce to a decimal. 35 Reduce } to a decimal, giving the whole of the circulating

period. 36 Express .0125 as a vulgar fraction in its lowest terms. 37 Multiply 3 by 2, and express the product as a circulating

decimal.

BOOK-KEEPING.

SINGLE ENTRY.

A.

Read the following memorandum of part of a day's transactions:

1855.
July 1. Bought of W. Barton :-

£ s. d. 10 doz. old Port 54s.

27 0 0 Sold to W. Barton :

1 pipe X.V.D. Port 241. 24 0 0 Allowed W. Barton :

Dock charges on the above 1 2 7 Paid W. Barton

28 2 7 Received of W. Barton his ac

ceptance at three months 24 0 0

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