Multiply 3 times 8 to get 24. Write 24 in a circle above the 3. Add 24 to 76 to get 100. Multiply your
answer by the base reference number of 10 to get 1,000.
The problem now looks like this:
Multiply 3 times minus 4 to get minus 12. Subtract 12 from 1,000 to get your answer, 988. (To
subtract 12, subtract 10, then 2.)
Let’s try another option; let’s use 10 and 75 as reference numbers.Thirteen is 3 above 10, and 76 is 1 above 75.
We multiply the 3 above the 13 by 7½. Is that difficult? No, we multiply 3 by 7 to get 21, plus half of
3 to get another 1 ½.
21 + 1½ = 22½
Now we add crossways.
76 + 22½ = 98½
Now we multiply 98½ by the base reference number of 10 to get 985. Then we multiply the numbers
in the circles.
3 × 1 = 3
Then we add 985 and 3 to get our answer.
985 + 3 = 988 Answer
The complete working looks like this: