But if the nearest farthing be wanted, the best way is to take 2-tenths of the number of days as a multiplier, and 73 as a divisor; since m ÷ 365 is 2m ÷ 730, or (²/₁₀)m ÷ 73. Thus, in the preceding instance, we multiply by 54·8 and divide by 73; and 54·8 × 18·491 = 1013·3068, which divided by 73 gives 13·881, very nearly agreeing with the former, and giving £13. 17. 7½, which is certainly within a farthing of the truth.

254. Suppose it required to divide £100 among three persons in such a way that their shares may be as 6, 5, and 9; that is, so that for every £6 which the first has, the second may have £5, and the third £9. It is plain that if we divide the £100 into 6 + 5 + 9, or 20 parts, the first must have 6 of those parts, the second 5, and the third 9. Therefore (245) their shares are respectively,

£100 × 6 , £ 100 × 5 and £ 100 × 9
202020

or £30, £25, and £45.

EXERCISES.

Divide £394. 12 among four persons, so that their shares may be as 1, 6, 7, and 18.—Answer, £12. 6. 7½; £73. 19. 9; £86. 6. 4½; £221. 19. 3.

Divide £20 among 6 persons, so that the share of each may be as much as those of all who come before put together.—Answer, The first two have 12s. 6d.; the third £1. 5; the fourth £2. 10; the fifth £5; and the sixth £10.

255. When two or more persons employ their money together, and gain or lose a certain sum, it is evidently not fair that the gain or loss should be equally divided among them all, unless each contributed the same sum. Suppose, for example, A contributes twice as much as B, and they gain £15, A ought to gain twice as much as B; that is, if the whole gain be divided into 3 parts, A ought to have two of them and B one, or A should gain £10 and B £5. Suppose that A, B, and C engage in an adventure, in which A embarks £250, B £130, and C £45. They gain £1000. How much of it ought each to have? Each one ought to gain as much for £1 as the others. Now, since there are 250 + 130 + 45, or 425 pounds embarked, which gain £1000, for each pound there is a gain of £¹⁰⁰⁰/₄₂₄. Therefore A should gain 1000 × ²⁵⁰/₄₂₅ pounds, B should gain 1000 × ¹³⁰/₄₂₅ pounds, and C 1000 × ⁴⁵/₄₂₅ pounds. On these principles, by the process in (245), the following questions may be answered.

A ship is to be insured, in which A has ventured £1928, and B £4963. The expense of insurance is £474. 10. 2. How much ought each to pay of it?

Answer, A must pay £132. 15. (2½).