ARITHMETIC. 



ALIi AND BEER MEASURE. 



.Of. fir. gal. 

 25 .. 2 .. 7 

 17 .. 3 .. 5 

 96 .. 2 .. 6 

 75 .. 1 .. 4 

 96 .. 3 .. 7 

 75 .. .. 5 



hhds. gal. or. 

 76 .. 51 .. 2 

 57 .. 3 .. 3 

 97 .. 27 .. 3 

 22 .. 17 .. 2 

 32 .. 19 .. 3 

 55 .. 38 .. 3 



DRY MEASURE. 



cli. bu. pks. lasts, iveys. qts. bu. pks. 

 75 .. 2 .. 1 38 .. 1 .. 4 .. 5 .. 3 



41 .. 24 .. 1 47 .. 1 .. 3 .. 6 .. 2 



92 .. 16 .. 1 62 .. .. 2 .. 4 .. 3 



70 ,. 13 .. 2 45 .. 1 .. 4 .. 3 .. 3 



54 .. 17 .. 3 78 .. 1 .. 1 ... 2 .. 2 



79 .. 25 .. 1 29 .. 1 .. 3 .. 6 .. 2 



TIME. 



w. d. h. u'. (I. h. m. sec. 



71 .. 3 ., 11 57 .. 2 .. 15 .. 42 .. 41 



51 .. 2 .. 9 95 .. 3 .. 21 .. 27 .. 51 



76 .. .. 21 76 .. ...15 .. 37 .. 28 



95 .. 3 .. 21 53 .. 2 .. 21 .. 42 .. 27 



79 .. 1 .. 15 98 .. 2 . 18 .. 47 -. 38 



When one page will not contain the 

 whole account, we add the articles it con- 

 tains, and write against their sum carried 

 forward, and we begin the nextpage with 

 the sum of the foregoing, writing against 

 it brought forward. When the articles fill 

 several pages, and their whole sum is 

 known, which is the case in transcribing 

 accounts, it is best to proceed in the fol- 

 lowing manner : add the pages, placing 

 the sums in a separate paper : then add 

 the sums, and if the amount of the whole 

 be right, it only remains to find what 

 number should be placed at the foot and 

 top of the pages. For this purpose, re- 

 peat the sum of the first page on the same 

 line ; add the sums of the first and se- 

 cond, placing the amount in a line with 

 the second; to this add the sum of the 

 third, placing the amount in a line with the 

 third. Proceed in the like manner with 

 the others; and if the last sum corres- 

 ponds with the amount of the page, it is 

 right. These sums are transcribed at the 

 foot of the respective pages, and tops of 

 the following ones. 



SUBTRACTION. 

 Subtraction rs the operation by which 



re 

 the 



we take a lesser number from a greater. 

 and find their difference. It is exactly 

 opposite to addition, and is performed by 

 learners in a like manner, beginning at 

 the greater, and reckoning downwards 

 the units of the lesser. The greater is call- 

 ed the minuend, and the lesser the subtra- 

 hend. If any figure of the subtrahend 

 be greater than the corresponding figu 

 of the minuend, we add ten to that of tl 

 minuend, and, having found and marked 

 the difference, we add one to the next, 

 place of the subtrahend. This is called 

 borrowing ten. The reason will appear, 

 if we consider that, when two numbers 

 are equally increased by adding the same 

 to both, their difference will not be alter- 

 ed. When we proceed as directed above, 

 we add ten to the minuend, and we like- 

 wise add one to the higher place of the 

 subtrahend, which is equal to ten of the 

 lower place. 



Rule. Subtract units from units, tens 

 from tens, and so on. If any figure of 

 the subtrahend be greater than the cor- 

 responding one of the minuend, borrov 

 ten. 



Examples. 



Minuend . . . 173694 738641 

 Subtrahend . 21453 379235 

 Remainder . . 152241 359406 



To prove subtraction, add the subtra- 

 hend and remainder together; if their 

 sum be equal to the minuend, the account 

 is right. Or subtract the remainder from 

 the minuend. If the difference be equal 

 to the subtrahend, the account is right. 



Rule for Compound Subtraction. Place 

 like denominations under like, and bor- 

 row, when necessary, according to the 

 value of the higher place. 



Examples. 



L. s. d. 



146 .. 3 .. 3 



58 .. 7 .. 6 



87 .. 15 .. 9 



ctvt. qr. 

 12 .. 3 



Ib. 

 19 



4 .. 3 .. 24 

 7 .. 3 .. 23 



Examples for Practice. 



TROT WEIGHT. 



Ib. oz. dt. gr. Ib. oz. dt. gr. 



Bought 52 .. 1 .. 7 .. 2 7 .. 2 .. 2 .. 7 



Sold 39 .. ..15 .. 7 5 .. 7 .. 1 .. 5 



Unsold 



