Cash £32 17
Goods 57 14
Paid for Goods 59 19
Cash Sales 102 17
Goods Returned 31 17
Expenses 25 0
This puzzle first appeared in “HOW TO BECOME QUICK AT
FIGURES,” the answer being withheld. It is a record of
transactions that actually occurred in America, which were the
subject of litigation. Although we received thousands of replies,
not more than 5 per cent. were correct. It is a question that
individuals not conversant with book-keeping would be as likely to
solve correctly as the expert. For the convenience of those who are
unacquainted with American money we have been obliged to substitute
£ s. d., and would advise our readers to attempt a solution before
referring to the answer.