ffirs.indd

(Brent) #1

162 Speed Math for Kids
Th e problem now looks like this:
32
–2



  1. 5
    30 24.^3010
    Th is is not diffi cult, but you need to keep in mind that you have to
    allow for the subtraction from the remainder.
    REVERSE TECHNIQUE – ROUNDING OFF UPWARD
    Let’s see how direct long division works for dividing by numbers
    with a high units digit, such as 39. We would round the 39 upward
    to 40. For example, let’s divide 231 by 39. We set up the problem
    like this:
    39
    +1
    40 231
    We divide both numbers by 10, so 231 becomes 23.1 and 40
    becomes 4. Four won’t divide into 2, so we divide 4 into 23. Four
    divides 5 times into 23 with 3 remainder (4 × 5 = 20). We carry the 3
    remainder to the next digit, 1, making 31. Our work looks like this:
    39
    +1
    5
    40 23.^31
    We correct our remainder for 39 instead of 40 by adding 5 times
    the 1, which we added to make 40.
    5 × 1 = 5
    31 + 5 = 36

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