TROY WEIGHT.
lb. oz. dt. gr. lb. oz. dt. gr.
Bought 52 .. 1 .. 7 .. 2 7 .. 2 .. 2 .. 7 Sold 39 .. 0 ..15 .. 7 5 .. 7 .. 1 .. 5 Unsold The reason for borrowing is the same as in simple subtraction. Thus in sub tracting pence, we add 12 pence, when necessary, to the minuend, and at the next step we add one shilling to the subtra hend. When there are two places in the same denomination, if the next higher contain exactly so many tens, it is best to subtract the units first, borrowing ten when necessary ; and then subtract the tens, borrowing, if there is occasion, ac cording to the number of tens in the higher denomination. If the value of the higher denomination be not an even number of tens, subtract the units and tens at once, borrowing according to the value of the higher denomination. It is often necessary to place the sums in dif ferent columns, in order to exhibit a clear view of what is required. For instance, if the values of several parcels of goods are to be added. and each parcel consists
of several articles, the particular articles should be placed in an inner column, and the sum of each parcel extended to the outer column, and the total added there. If any person be indebted an account, and has made some partial payments, the pay ments must be placed in an inner column, and their sum extended under that of the account in the outer column, and sub tracted there : the following examples will explain our meaning : L. a. d.
Borrowed 25107 .. 15 .. 7 375.. 5 Paid 239 . 2 ..
at 359 .. 13 ..
different 523 .. 17 .. 3 times 274 .. 15 .. 71 325 .. 16 .. 5 Paid in all 2118 .. 7 .. Remains to pay 229o9.. 7 .. 10/ L. s. d.
Lent 550156 .. 1 .. 6 171 .. 13 .. 7* Received 359 .. 15 .. 3 at 475 .. 13 .. 94 several 527 .. 15 .. Of payments 272 .. 17 .. 5 150 — 0