Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1896-08-15

ARITHMETIC.
By c. c. Tabler.
1. What is the age of person who
says, that if 3-5 of the years have
lived be- multiplied by 7 and q of
them added to the product, the sum
will be 292?
2. A certain fortress is II feet high,
and surrounded by a ditch 20 feet
wide; how long must ladder be to
reach from the outside of the ditch to
the top of the fort?
8. If cellar as feet long, I7.3
feet wide, and 1925 feet deep, be dug
in rs days by 6 men working 1913
hours day; how many days of SO
hours, should 9 men take to dig an
other, measuring rs feet long, $40
wide, and 1913 feet deep?
4. B, c and d traded together; B
put in $50 for months, c $500 for
6 months, and d $50 for 8 months;
they gained $I26.8o; what was each
mans share of the gain
S. A and B have each $4,000; B
buys a farm which will produce him
profit Of $Isoa year and A loans his
money at lawful interest. Which
makes the best bargain and by how
much?
6. If the fash of cannon be seen
just minute and 3 seconds before the
report is heard, how far is it away if
sound travels II42 feet per second
7. A stationer sold quilts at $I.26
per NJ and clears q of the sale money;
growing scarce, he raised the price to
$I.44 per M; what per cent did he
clear at the last price
s. A lady was married on New
Years day; her father gave her 81 to-
wards her portion and doubled it on
the first of every month for one year;
what was her portion
9. How many square inches ofleath-
er will cover ball 3 u inches in diam
eter?
10. A cistern whose capacity is 400
gallons, is supplied by pipe that
lets in 7 gallons in s minutes, but a
leak at the bottom lets out q gallons
in minutes. The cistern being emp
ty, how soon can it be filled3
Time hours.
BOOKKEEPING.
By James Snyder.
I. What is business transaction?
2. Define an account.
5. How should ledger account be
closed
4. Explain each of the following
c. o. D.; per B. B.; d. B.; L.; 40 per
cent off; 20, 10 and 2 off.
PROBLEM.
Memoranda. William Dyer & Co.,
Wheeling, w. Va, June 2, 1896, had
on hand cash $723.I8 and stock of
general merchandise inventoried at
$6,S73.45. They transact business as
follows: June 4, sold H. Brown on ac-
count robes at 81. so each, I range
at $32; received cash for petty sales
$36.35; bought of Lord & Co. on ac-
count 4S barrels of -four at $3.65 a
barrel and tons of feed at $22.25
ton. June S, sold V. F. Manor for
cash one parlor stove at S3a, / set of
dishes 100 pieces for $29.75 and 2 |
lamps at $I.7s EACH sold J. d. Thorn
on account 400 pounds of sugar at 81 |
cents pound, so pounds of ham at
IS cents pound, S gal. oil at u cents
gallon, 2 pounds ofcoffee at SO cents
a pound and Y dozen lamp chimneys
at SO cents dozen; received cash for |
petty sales $22.I9. June 6, bought of
]. L. Davis for cash dozen brooms at |
S2.2o per dozen; gave Lord & Co.
check for 500 on the National Bank |
to apply on account; sold H. Brown
10 yards of oil cloth at IS cents per
yard. Is pounds of sugar at 81 cents
a pound, corn shelter at 50. IS; re-
ceived in part payment IS bushels of
potatoes at 1866 cents a bushel; re-
ceived cash for petty sales $3I.I5; paid
for rent of store one month $25 and
clerks salary $40. June 7, settled
with H. Brown in full receiving in
payment S52.o5 in cash and his note
at interest tor go days for the balance.
a. Use the business authorizations
and write up in 3 books the above
transactions.
b. Give receipt of bill of goods
sold v. F. Man or
c. (a) Write check mentioned in
transaction of June 6; fb) write note
mentioned IN transaction of June ,.
a. Estimating the inventoried value
OF merchandise on hand June 10 at
5000. I9, make a statement showing
resources. liabilities, present worth
and net gain or loss of the business
on that date.
Note;--Eac Of the 4 questions will
oe graded az 10 per cent; the problem
on 2 scale of 90 per cent.
Time--s hours.