sold them 500 pounds of nails at 4 cents per pound; November 12, they sold him 3 hogs weighing 1,370 pounds at 84 cents per pound; November 16, he sold them 110 bundles laths at 90 cents per bundle; November 18, they bought of him 9,780 pounds crushed stone at $1.55 per ton; November 21, he gave them a note for $1,280 due in 60 days. Make an itemized statement of the above account as it should appear taken from the books of Walker; make a proper heading, close the account, and bring down the balance as it should appear December 1, 1901. Ans. $12,076.55. 3. On June 1, 1904, James Farrell, a commission merchant, owed John Miller $185.72. On June 2, Miller shipped Farrell 7,000 pounds of sugar, which he sold at 5 cents per pound, charging % commission; June 15, Farrell sold to John Miller 9 carloads of grain, 600 bushels each, at 58 cents per bushel; June 17, Farrell sold for Miller 1,008 pounds of butter at 22 cents per pound, charging $16.50 for cold storage and 3% commission; June 20, Miller bought of Farrell 4,800 pounds of cement at 90 cents per hundred; June 24, Miller paid draft $2,610 drawn on him by Farrell; June 27, Miller received Farrell's note for $600, due in 90 days. Make an itemized statement of the above account as it should appear taken from the books of Miller, Ans. $404.30. 4. On April 1, 1904, James Bowen owed Price & Sons $75 on account. April 3, he sold them 70 barrels of apples at $2.50 per barrel; April 5, they bought of him 3 crates of eggs, each containing 24 dozen at 18 cents per dozen; April 7, they sold him 65 bushels of potatoes at 75 cents per bushel; April 9, they paid a draft drawn on them for $250; April 11, they sold him 4,480 pounds of hay at $12 per ton; April 13, he gave them a note for $1,000. Make an itemized statement of the above account as it should appear taken from the books of Bowen; make a proper heading, close the account, and bring down the balance as it should appear June 1, 1904. Ans. $787.33. SPELLING (PART 1) RULES FOR SPELLING 1. The plural of nouns is generally formed by adding s to the singular; as field, fields; friend, friends; temple, temples. 2. Nouns ending in s, sh, ch (soft), x, or z, add es for the plural; as, class, classes; brush, brushes; watch, watches; tax, taxes; buzz, buzzes. 3. Nouns ending in y, with a vowel* before the y, add s to form the plural; as, monkey, monkeys; day, days; valley, valleys. 4. Nouns ending in y, with a consonant before the y, change y to i and add es to form the plural; as, story, stories; army, armies; colony, colonies. 5. Nouns ending in f and fe generally change for fe into ves to form the plural; as, calf, calves; knife, knives; thief, thieves. 6. Nouns ending in o with a consonant before the o add es to form the plural; as, calico, calicoes; cargo, cargoes; mango, mangoes; echo, echoes. 7. There are, however, some exceptions to this rule, and they are here given as follows: *The vowels are a, e, i, o, u, and sometimes w and y. The other letters of the alphabet are called consonants. Copyrighted by International Textbook Company. All rights reserved 8. Nouns ending in o with a vowel before the o add s to form the plural; as, studio, studios; portfolio, portfolios; nuncio, nuncios; oratorio, oratorios. The following words are used to designate a few of the lessons. To aid the student the definitions are here given: Homonym, a word agreeing in sound but different in meaning from another. Opposite, in opposition or marked contrast. Similar, bearing resemblance to one another. Abbreviation, a word shortened so that a part stands for the whole. Synonym, a word having the same or almost the same meaning as some other. 9. It is found difficult to recollect the relative position of e and i in such words as receive, believe, etc. The following rule will generally determine this point: When the derivative noun ends in tion the verb is spelled with ei; thus, conception deception reception conceive deceive receive But when the derivative noun does not end in tion the verb is spelled with ie; as, belief relief believe relieve FAMILIAR WORDS 1 |