Abstract

The investigation here reported was undertaken in an attempt to gain a reliable index of the type of arithmetic needed by the clerk in selling goods and by the consuming public in purchasing goods. The problem consists in the analysis of 4,661 bills of sale, representing a total value of $41,560o.67, from three large stores in the city of Seattle, Washington-a wholesale and retail hardware store, a department store, and a wholesale and retail grocery store. Table I shows the distribution of the bills and their value.

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