sult may be quickly found by
finding the price for the extra cents, as in the above examples, and
then adding this to the number of pounds or yards and calling the
result dollars.

_Example_. Find the cost of 20 bushels potatoes at $1.12-1/2 per
bushel.

8)2000
250
-----
$22.50

If the price is $2 or $3 instead of $1, then the number of bushels
must first be multiplied by 2 or 3, as the case may be.

_Example_. Find the cost of 6 hats at $4.33-1/3 apiece.

3)600
4
------
24.00
2.00
------
$26

When 125 or 250 are multipliers add three ciphers and divide by 8 and
4 respectively.

To multiply a number consisting of two figures by 11, write the sum of
the two figures between them.

_Example_. Multiply 53 by 11. Ans. 583.

If the sum of the two numbers exceeds 10 then the units only must
be placed between and the tens figure carried and added to the next
figure to the left.

_Example_. Multiply 87 by 11. Ans. 957.

FRACTIONS.

Fractional parts of a cent should never be despised. They often make
fortunes, and the counting of all the fractions may constitute the
difference between the rich and the poor man. The business man readily
understands the value of the fractional part of a bushel, yard, pound,
or cent, and calculates them very sharply, for in them lies perhaps
his entire profit.

TO REDUCE A FRACTION TO ITS SIMPLEST FORM.

Divide both the numerator and denominator by any number that will
leave no remainder and repeat the operation until no number will
divide them both.

_Example_. The simplest form of 36/45 is found by dividing by 9 = 4/5.

To reduce a whole number and a fraction, as 4-1/2, to fractional form,
multiply the whole number by the denominator, add the numerator and
write the result over the denominator. Thus, 4 X 2 = 8 + = 9 placed
over 2 is 9/2.

TO ADD FRACTIONS.

Reduce the fractions to like denominators, add their numerators and
write the denominator under the result.

_Example_. Add 2/3 to 3/4.

2/3 = 8/12, 3/4 = 9/12, 8/12 + 9/12 = 17/12 = 1-5/12. Ans.

TO SUBTRACT FRACTIONS.

Reduce the fractions to like denominators, subtract the numerators and
write the denominators under the result.

_Example_. Find the difference between 4/5 and 3/4.

4/5 = 16/20, 3/4 = 15/20, 16/20-15/20 = 1/20. Ans.

TO MULTIPLY FRACTIONS.

Multiply the numerators together for a new numerator and the
denom