EXAM. 9. A nobleman going out of town, is informed by his steward that his butcher's bill comes to 1977 13s 74d; his baker's to 591 58 23d; his brewer's to 851; his wine-merchant's to 103/ 13s; to his corn-chandler is due 75l 3d; to his tallow-chandler and cheesemonger, 27 158 111d; and to his tailor 551 3s 53d; also for rent, servants' wages, and other charges, 1271 3s: Now, supposing he would take 100/ with him to defray his charges on the road, for what sum must be send to his banker? Ans. 8301. 14s, 61d.

10. The strength of a regiment of foot, of 10 companies, and the amount of their subsistence*, for a month of 30 days, according to the annexed Table, are required?

* Subsistence Money, is the money paid to the soldiers weekly, which is short of their full pay, because their clothes, accoutrements, &c. are to be accounted for. It is likewise the money advanced to officers till their accounts are made up, which is commonly once a year, when they are paid their arrears. The following Table shows the full pay and subsistence of each rank on the English establishment.

VOL. I.

6

DAILY

N. B. When a Lieutenant, Ensign, Adjutant, or Quarter-master of Foot, Militia, Fencible Infantry, or Invalids, holds two commissions, one shilling per day is to be deducted from the above rates for each commission.

COMPOUND SUBTRACTION.

COMPOUND SUBTRACTION shows how to find the difference between any two numbers of different denominations. To perform which, observe the following Rule:

* PLACE the less number below the greater, so that the parts of the same denomination may stand directly under each other; and draw a line below them.-Begin at the right-hand, and subtract each number or part in the lower line, from the one just above it, and set the remainder straight below it-But if any number in the lower line be greater than that above it, add as many to the upper number as make 1 of the next higher denomination; then take the lower number from the upper one thus increased, and set down the remainder. Carry the unit borrowed to the next number in the lower line; after which subtract this number from the one above it, as before; and so proceed till the whole is finished. Then the several remainders, taken together, will be the whole difference sought.

The method of proof is the same as in Simple Subtraction.

5. What is the difference between 731 51d and 19l 13s 10d?

Ans. 531 6s 71d.

*The reason of this Rule will easily appear from what has been said in Simple Subtraction; for the borrowing depends on the same principle, and is only different as the numbers to be subtracted are of different denominations.

Ex. 6. A lends to B 100%, how much is B in debt after A has taken goods of him to the amount of 737 12s 43d? Ans. 261 78 74d.

7. Suppose that my rent for half a year is 20l 12s, and that I have laid out for the land-tax 14s 6d, and for several repairs 11 38 31d, what have I to pay of my half-year's rent? Ans. 18 14s 23d.

8. A trader failing, owes to A 35l 78 6d to B 91l 13s įd. to C 551 74d, to D 871 5s, and to E 111 38 53d. When this happened, he had by him in cash 23 7s 5d, in wares 53 11s 101d, in household furniture 63! 17s 73d, and in recoverable book-debts 251 7s 5d. What will his creditors lose by him, suppose these things delivered to them? Ans. 2121 5s 34d.