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58. Written.

1. 25.046132.75+.00421 + 36.009+ 4236 +7.3901
2. 1.00243+ 6635.4 + 827 + .0096 + .24 + 2682.41
3. 6954.3 18.0025+.7321+123.79 +8427 + 3081.6
4. .9327 +1024.5+ 60.007 + 382 + 563.9 + 1.00004
5. 6392.48.294+.10256 +32,000+ 43.628+ 901
6. 829.47 +38.009+ 5.2736 + 5240 + 567.3809

7. 3692.74+ 52.0007 + 8319.92 + 25,466.7 + 888.888
8. 92.60042307.61+.0045+.002936 +.254683
9. 726.54 - 138.007

10. 4800.013 - 2754.23
11. 120,000 - 59.024
12. .04.003246
13. 7.007.45638

14. 91.192-4.36827

15. 450-12.0045

16. 3800.0038

17. 2635.104-887.0027

18. 3601.2-148.0924

19. 25.0025 -2.50025

20. 7.9368-.28975

21. 400.004-4.44
22. 25,400-36.9724

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BILLS AND ACCOUNTS

59. Written.

A man's debt is the amount he owes.

A man's credit is the amount due him; also the amount he

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Have the pupils use local prices to make out receipted bills for groceries; for dry goods; for hardware; for books; for furniture; for labor; a tailor's bill.

Make out and receipt the following bills:

1. Mr. Manuel Luna bought of F. C. Javier: 2 dozen plates at P4.80 a dozen; 11⁄2 dozen cups at P 3.60 a dozen; 11⁄2 dozen saucers at P 2.40 a dozen; 14 dozen forks at P.80 a dozen.

2. Manila, Oct. 14, 1909. Mr. C. C. Smith bought of the American Hardware Co.: 7 baseball gloves at P4.50 each; 2 mits at P12.25 each; 6 bats at P1.121 each; and 6 baseballs at P2.83 each.

3. Iloilo, Oct. 7, 1909. Mrs. J. C. Martin bought of Hoskyn & Co.: 6 cans of corn at P.40 a can; 16 kilos of ham at P1.30 a kilo; 2 dozen lemons at P1.10 a dozen; 8 cans of peaches at P.55 a can.

4. Manila, Oct. 21, 1909. Mr. Alberto Reyes bought of E. C. McCullough & Co.: 8 dozen lead pencils at P1.121 a dozen; 32 readers at P.621 each; 48 arithmetics at P.371⁄2 each; 42 slates at P.33 each; 1 dictionary at P12.50.

5. Cebu, July 7, 1909. Mrs. Brown in account with Miss Consuelo Garcia: 8 days' work at P.75 per day; 5 spools of thread at P.15 per spool; 3 bolts of tape at P.12 per bolt; 4 yd. of lining silk at P.50 per yard.

Using your own name and that of some merchant whom you know, make out and receipt the following:

6. 41 Kg of beefsteak at P1.50 a Kg; 143 Kg of bacon at P1.10 a Kg; 4g Kg of butter at P1.75 a Kg; 3 chickens at P.85 each.

7. 81 meters of table-cloth linen at P.70 a meter; 3 oil lamps at P3.50 each; 1 coffee pot at P4.50; 2 dozen napkins at P 2.80 a dozen; 1 ice-cream freezer at P7.75.

8. 23 tons of coal at P14.80 a ton; 2 cubic meters of wood at P2.40 a cubic meter; 8 kilos of oats at P.02 a kilo; 83 cavanes of maize at P1.75 a cavan.

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Write out the following accounts and find the balance in each:

1. Oct. 1, 1909, amount of cash on hand, P67.75; Oct. 8, paid for a suit of clothes, P8.50, paid for a hat, P3.75; Oct. 9, paid for groceries, P 14.50; Oct. 14, received for labor, P 32.50; Oct. 17, paid for tools, P7.80; Oct. 21, paid for rent, P 15.50.

2. A farmer's account. Nov. 1, 1909, amount on hand, P 74.80; Nov. 4, paid for labor, P15.50; Nov. 6, received for maize, P 25.50; Nov. 8, paid for groceries, P 7.60; Nov. 11, paid for books, P 2.75; Nov. 13, received for chickens, P12.40; Nov. 25, paid for cloth, P3.80; Nov. 28, received for eggs, P5.80.

3. A boy's account. Sept. 1, amount on hand, P12.50; Sept. 3, put into the Postal Savings Bank, P10; Sept. 9, received for work, P4.50; Sept. 12, paid for a knife, P1.40; Sept. 16, paid for a hat, P1.80; Sept. 23, received for work, P4.50; Sept. 24, put into the Postal Savings Bank, P5; Sept. 28, paid for books, P2.40. (Count the money put in the Bank as paid out.)

4. Write out four cash accounts of your own and find the balance in each.

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The metric system is a decimal system of weights and measures which originated in France about 1800. It is now used in nearly all civilized countries, except England and the United States, and is the official system in the Philippines.

All the units of this system are derived from the primary unit, the meter, which is about one ten-millionth of the distance from the equator to the pole.

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The above prefixes are used in all the metric tables and should be thoroughly learned. The units most commonly used are in italics.

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