In the fourth and fifth places, and those which follow, it is obvious that we have no produce from any farthings except those above sixpence. For at every sixpence, ·00004⅙ is converted into ·001, and this has been already accounted for. Consequently, to fill up the fourth and fifth places,

Take 4 for every farthing[59] above the last sixpence, and an additional 1 for every six farthings, or three halfpence.

The remaining places arise altogether from ·00000⅙ for every farthing above the last three halfpence; for at every three halfpence complete, ·00000⅙ is converted into ·00001, and has been already accounted for. Consequently, to fill up all the places after the fifth,

Let the number of farthings above the last three halfpence be a numerator, 6 a denominator, and annex the figures of the corresponding decimal fraction.

It may be easily remembered that

The figures of¹/₆ are 166666...
²/₆...333333...
³/₆...5
⁴/₆...666666...
⁵/₆...833333...
0s.d. =·014583333...
0s.d. =·032291666...
1s.d. =·060416666...
1s.11¼d. =·0968783333...
2s.6d. =·125000000...
2s.d. =·139583333...
3s.d. =·1614583333...
13s.10¾d. =694791666...

The following examples will shew the use of this rule, if the student will also work them in the common way.

To turn pounds, &c., into farthings: Multiply the pounds by 960, or by 1000-40, or by 1000(1-⁴/₁₀₀); that is, from 1000 times the pounds subtract 4 per cent of itself. Thus, required the number of farthings in £1663. 11. 9¾.

1663·590625 × 1000 = 1663590·625
4 per cent of this,  66543·625
No. of farthings required, 1597047