The document provides instructions on how to perform division using an abacus. It explains the placement of digits during division and how to subtract the product from the dividend to get the quotient. It includes examples of division with and without remainders. The document also demonstrates addition and subtraction of monetary values.

3. Before implementing the process of division, you must be able to use multiplication table up to 9 x 9 and perform subtraction using abacus. Introduction

4. Division equation 12 ÷ 4 = 3 Dividend Divisor Quotient

10. Let’s try! 6 ÷ 3 = 9 ÷ 9 = 8 ÷ 2 = 8 ÷ 8 = 9 ÷ 3 = 8 ÷ 4 = 7 ÷ 7 = 6 ÷ 6 =

11. Let’s try! 91 ÷ 7 = 96 ÷ 8 = 78 ÷ 6 = 84 ÷ 7 = 99 ÷ 9 = 96 ÷ 6 = 49 ÷ 7 = 72 ÷ 9 =

12. Let’s try! 504 ÷ 7 = 972 ÷ 9 = 612 ÷ 9 = 812 ÷ 7 = 648 ÷ 8 = 533 ÷ 7 = 693 ÷ 9 = 432 ÷ 6 =

13. Let’s try! 2056 ÷ 8 = 5652 ÷ 6 = 2442 ÷ 6 = 9648 ÷ 8 = 1554 ÷ 7 = 8958 ÷ 6 = 7299 ÷ 9 = 6930 ÷ 9 =

14. Division with Remainder 8 ÷ 6 = 9 ÷ 6 = 9 ÷ 7 = 5 ÷ 3 = 5 ÷ 2 = 6 ÷ 5 = 7 ÷ 5 = 8 ÷ 7 =

15. Division with Remainder 82 ÷ 7 = 83 ÷ 6 = 79 ÷ 6 = 43 ÷ 7 = 97 ÷ 8 = 95 ÷ 8 = 66 ÷ 9 = 89 ÷ 9 =

16. Division with Remainder 796 ÷ 6 = 358 ÷ 7= 888 ÷ 7 = 655 ÷ 9 = 968 ÷ 7 = 284 ÷ 6 = 717 ÷ 6 = 899 ÷ 8 =

17. Division with Remainder 5735 ÷ 8 = 4796 ÷ 9= 5786 ÷ 6 = 6854 ÷ 7 = 6667 ÷ 7 = 8546 ÷ 9 = 4999 ÷ 6 = 6626 ÷ 8 =

18. MONEY - ADDITION RM 2.80 + 90 sen = RM 25.65 + RM 25.05= RM 14 + RM 11.55= RM 45.30 + RM16.50 = RM20 + RM65 = RM 32.05 + RM 58.75 = RM 27.90 + RM9.30 = RM69.75 + RM18.80 =

19. MONEY - SUBTRACTION 75 sen – 20 sen = RM 90.15 – RM 38.80 = RM 97.80 – RM 23 = RM 100 – RM 28.25 = RM 48.75 – RM 22.40 = RM 90 – RM 32.80 = RM 62.65 – 75 sen = RM 80.05 – RM 27 =