and paid out. It is desirable to keep an account of the money received Dr. stands for debtor and Cr. for creditor. Cash may be thought of as a debtor to the person keeping the account for all money received and creditor for all money paid out. 1. On which side of the account are entered the amounts On which side are entered the of money, or cash, received? amounts of money, or cash, paid out? 2. In the above account, on what items was money received from January 1 to April 1? 3. What is the total of the debtor side? Credit side? 4. How much should be entered opposite the word balance to make the footing of the credit side also $152.50? Finding how much must be added to one side of an account to make the footings of the two sides equal is called balancing the account. The double lines under the footings show that the account has been balanced to date, and the amount on hand, if such there be, is the same as the balance on the credit side. 186 PROBLEMS-ACCOUNTS Make out and balance: 1. Mr. Minor had on hand, March 1, $5. Earned to March 20, $25. March 31, sold a watch for $15. March 10, purchased a pair of shoes for $4. March 30, paid for board $10. Borrowed, May 2, $50. 2. In debt, May 1, $25.25. Bought, May 5, a suit of clothes for $14.50. May 20, $9. Incidentals to May 30, $5.75. 31, month's wages, $62. Paid board, Received May 3. Balance on hand, July 1, $335. Received from rents, July 3, $75. Paid for board, July 15, $35. Paid for laundry, July 18, $3.35. Paid for incidentals, July 20, $28.87. 4. Borrowed, May 1, $25. Received for wages, May 15, $5. Paid for board, May 16, $7.50. Paid note, May 20, $25. Received for wages, May 31, $40. 5. On hand, July 1, $365. Paid for labor, July 3, $12.45. Paid for groceries, July 5, $18.35. Received interest, July 8, $175. Paid for dry-goods, July 15, $67.75. Paid taxes, July 23, $95.75. Paid rent, Apr. 2, $15.50. Paid for merchandise, Apr. Received by sale of merchandise to Apr. 28, 6. On hand, Apr. 1, $25. Paid labor, Apr. 15, $17.75. 25, $500.66. $600.25. 7. Balance on hand, Jan. 1, $500. Received from rents, March 1, $50; July 1, $75; Dec. 1, $125. Received from interest, Nov. 1, $205. Paid grocery bills, Apr. 1, $45.75; July 1, $60; Dec. 5, $75. Paid dry-goods bill, Sept. 1, $100.75. Paid for incidentals to Dec. 31, $125.35. 8. Paid for groceries, Oct. 1, $35.55. Oct. 3, $6.25. Paid for coal, Oct. 15, $50. Paid for gas, Paid for milk, Oct. 20, $3.25. Paid for dry-goods, Oct. 25, $35. Received from interest, Oct. 28, $100. Received salary for Oct., Oct. 31, $225. Oral. SHORT PROCESSES 187 1. What part of a dollar is 1214? What is the cost of a dozen collars at 1214 each? 2. What part of $100 is $121? What is the cost of 9 harnesses at $12 each? 3. What part of $10 is $21? What is the cost of 84 hats at $2 each? 4. What part of $100 is $331? What is the cost of 6 suites of furniture at $331 a suite? 5. What part of $100 is $163? What is the cost of 18 tables at $163 each? 6. A real-estate agent bought some property for $2,400 and sold it so as to gain 33%; for how much did he sell it? == 7. 25 fourths. To divide a number by 25 is to divide it by how many fourths? How is this done? Written. Divide by 25: 8. 175. 9. $3.75. 10. 2,550. II. 425 mi. 12. $46.50. 13. 20,125 lb. 14. 3,030 ft. 16. When 25 bunches of lath cost $8.75, price per bunch? 15. 50,775. what is the 17. When 25 bunches of shingles cost $90, what is the cost per bunch? 18. What is the cost of 42 dozen pencils at 331¢ per dozen? 19. 331 thirds. To divide by 33 is to divide it by how many thirds? How is this done? 20. When 331 yd. of cloth cost $30, what is the price per yard? 21. To divide by 15 is to divide by 3 and also by Divide 90 by 15. 22. Give other examples of division in which it is easier to divide by the factors of the divisor. RATIO AND MEASUREMENT Heights by Shadows 1. How do the shadows of two objects of equal height IO FT. 6 FT. compare at the same time of day? 2. The picture shows that a man 6 ft. tall casts a shadow 10 ft. long at a certain time of day; how long is the shadow cast by the lamp-post at the same time? 3. At any given time of day the ratio of the heights of two objects is equal to the ratio of the lengths of their shadows. If one object is 3 times as high as another, what is the ratio of their shadows? If the first casts a shadow of 18 ft., what is the length of the shadow of the other? 4. Helen placed a book 6 in. high in the sun and found that the book cast a shadow 4 in. long; how long would the shadow of a 12-inch rule have been? 5. At a certain time of day the Washington monument casts a shadow of 417 ft. and a telegraph pole 40 ft. high casts 30' 417' a shadow of 30 ft.; what is the height of the monument? 6. The obelisk in Central Park, New York city, casts a shadow of 100 ft. when a man 6 ft. tall casts a shadow of 8.5 ft. Find the height of the obelisk. PROBLEMS-GRADE OF ROADS 189 1. The road D C, represented in the picture, used to run up the hill to C; but later it was changed to run to B; the length of AB is 500 yards. How many yards were saved by the new route for travelers going from D to B? 2. The height D of C above the level of AB is repre sented in the figure by C'. If the ground rises 6 ft. for every 100 ft. horizontally, find the length of C C'. 3. Draw a triangle to repre 100 sent the grade from B to C. Find the number of feet rise to each 100 feet on the level. The grade per cent means the number of feet the grade rises vertically per 100 ft., on the level. The grades of roads are seldom more than 3% or 4%. 4. What is the grade per cent in the above road from A to C? From B to C? 5. What is meant by a 12% grade? By a 5% grade? By a .5% grade? By a 3% grade? 6. How many feet does a 1% grade rise in a mile? A 10% grade? A 12% grade? 7. A horse that can draw 1,000 lb. on a level can draw on a 1% grade, 900 lb.; 2% grade, 810 lb.; 2.3% grade, 750 lb.; 2.5% grade, 720 lb.; 31% grade, 640 lb. Find the number of feet rise per hundred of horizontal length in each case. 8. On what grade can a horse draw 75% as much as on the level? |