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THE NEW   STUDENT'S  REFERENCE  WORK                                    21ft8

EXERCISE 17.

Make out bills for the following sales, inserting date, name, and address of purchaser and dealer when wanting:

1.   Charles Adams buys of Hall and Lane 75 Ib. sugar at 4y2e; 32 Ib. coffee at 28c; 12 bbl. flour at $6.75; 56 Ib. lard at 13y2c.

2.   April 4, 1911, James Burgess sells 2 cows at $50; 1 horse at $150;

1 wagon at $58.50; 1 sleigh at $75; 2 harnesses at $37.50.

3.   Sell to your neighbor the following goods:   10 Ib. sugar at 4%c; 3 doz. eggs at 28c; 5 Ib. coffee at 34c; 3 Ib. tea at 48c; 4% Ib. butter at 32c; 1% Ib. cheese at 24c.

4.   Mr. Edward Saunders buys of E. S. Holmes & Co. 6 pairs men's shoes at $3.75; 8 pairs slippers at $1.25; 8 pairs women's shoes at $3.20; 5 pairs boys' shoes at $1.37%.

5.   Louis P. Whipple & Co. sell to Mrs. Ernest Miller 18 rolls of wall paper at 12%e; 44 yards of border at 7%c; 122 feet of molding at 7%c.

6.   Bill for dry goods:  12 yd. crash at 15c; 1 doz. napkins at $2.50;

2 table-cloths at $2.75; 45 yd. sheeting at 12%c; 10 pillow slips at 20c.

7.   Chandler and Sears bought of E. H. Mitchell & Co. 5% doz. cups and saucers at $5.50; 12 doz. tumblers at $1.10; 5 doz. plates at $4.25; 2l/2 doz. bowls at $1.10; 6 doz. mugs at 70c.

8.   March 1, 1911, you buy of John Morrill 8 collars at $1.50 per dozen; 6 pairs cuffs at $3.00 per dozen; 4 shirts at $1.25; 3 neckties at 50c. John Morrill presents his bill April 1, 1911.

FACTORS AND MULTIPLES.

FACTOEING.

When we divide a number into two numbers which, multiplied together, give a product equal to the given number, we have found the factors of that number.

Finding the factors of a number is called factoring. Name two factors of 16, 20, 28, 33, 35, 48, 56, 64, 72. Name three factors of 12. 12=4X3=2X2X3. The three factors of 12 are 2, 2, and 3. "What three factors produce 18, 28, 30, 36, 40 ?

A composite number is a number that has other factors besides itself and 1; as 10, 16, 28, etc.

A prime number is a number that has no other factors than itself and 1; as 1, 2, 3, 5, 7, 11, 13, 17, 19, 23, 29, 31, 37? etc.