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Begin with the sums received-set down .5 tenths; make your period.

Now begin with the second column.

Five and seven are 12, and 5 are 17; set down 7 and carry one.

Third column.

One I carry to 7 makes 8, and 5 are 13, and 3 are 16, and 2 are 18-8 and carry one.

Fourth column.

One I carry to 5 makes 6, and 5 are 11-set down 1 and carry one.

Fifth column.

One I carry to 6 makes 7, and 1 are 8, and 5 are 13, and 5 are 18-8 and carry one.

Sixth column.

One I carry to 7 makes 8, and 2 are 10, and 6 are 16, and 8 are 24-set down 4 and carry two.

Seventh column.

Two I carry to 4 are 6, and 3 are 9, and 8 are 17, and 1 are eighteen-8 and carry one.

Eighth column.

One I carry to 3 makes 4, and 8 are 12, and 7 are 19, and 2 are 21-1 and carry two.

Ninth column.

Two I carry and 1 are 3, and 1 are 4, and 3 are 7, and 2 are 9-set down 9.

Amount of money received, Nine hundred and eighteen thousand, four hundred and eighty-one dollars, eighty-seven cents and five tenths of a cent. Now add the money paid out.

First column.

Five and 5 are 10-0 and carry one. hce s
Second column. 5

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One I carry to 2 makes 3, and 2 are 5, and 5 are 10-set down 0 with a period and carry one.

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sum of $700, their difference is $568.20; how much Answer, $131 80..

is the least sum ?

+LESSON 11.

What is the difference between $10,000 and eleven hundred and eleven dollars and eleven cents?

Answer, $8888.89.

+ LESSON 12.

If a man has a salary of $25,000 a year, and he pays out for clerk's wages $1500, servants $500, flour $260, coarse meal, $125, meat 115, two pipes of wine of 115 gallons each, amounting to $690, clothes $400, coffee 100 wt. $33, tea $39, sugar 300 wt. $37.50, and for sundry other articles to the amount of $1250; how much of his salary will he lay up at the year's end? Answer, $20050.50.

+ LESSON 13.

Suppose a gentleman has a salary of $25,000 per annum, the nett profits of his farm are $5000 yearly, and his expenses amount to $4949.50; what are his yearly profits?

ADDITION.

Answer, $25050.50.

SUBTRACTION.

from 8, remain 5

5 and 3

5 and
5 and 4 are 9 4 from

are 8 3 6 are 11 6

from 11,

remain 5

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4 times 11 are 44 11 times 11 are 121

DIVISION.

3 in 15 5 times 9 in 72, 8

times

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The monitor will form questions from the foregonig key in the following manner.

ADDITION.

How many are 19 and 9?

How many are 15 and

8?

How many are 16 and 5?

SUBTRACTION.

Nine from 28, how many remain? Eight from 23 how many remain ?

MULTIPLICATION:

How many are 11 times 11? How many are 12 times 11?

DIVISION.

How many times 11 in 121? He must begin with the head of the class, and proceed as in spelling: For instance, No. 1, How many are 19 and 9? If he answer right let him retain his place; if not, let the first boy that answers the question correctly, have precedence.

NOTE.-I begin at the bottom of the page, because there the num bers will form more difficult questions than those at the top, and generally the best scholars are near the head of the class.

I do this to encourago those toward the foot of the class, who are not so ready as others: For if a boy can answer and say, 5 and 3 make 8, he will be better pleased than to answer with negative shake of the head. This partiality, however, is not allowable when striving for a prize,

END OF PART SECOND.

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Eegin with the farthings, and say, twice 2 are 44 farthings make one penny; set down 0 and carry the 1 penny to the

pence.

Pence.

Twice 8 are 16, and one I carried makes 17—17 pence make one shilling and five pence; set down 5 and carry 1 to the shillings.

Shillings.

Twice 6 are 12, and 1 I carried are 13; set down 3 in unit's place of shillings, and carry 1; then say, twice 1 is 2, and one I carried are 3-the half of 3 is 1, and 1 over-set the 1 over on the left side of the 3, and carry the half to the pounds.

Pounds.

Twice 2 are 4, and one I carried makes 5; set down 5.

Twice 3 are 6-set down 6.

Answer in words, sixty-five pounds, thirteen shillings, and five pence.

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