Page 3 - PPT-5

• Step-2 ₹ P
• 499 120

• 500 . 20
• _ 124 . 45

• _____________________________
•

• Here we can not subtract 45 from20 ,so we are borrowing 1 from rupees place though 1rupee=100paise. That
means 100 paise is added in paise column to 20 ,now it becomes 100p+20p=120paise.
• And we have borrowed 1 from rupees place so 1rupees less than 500 rupees will be 500-1=499 rupees.

• Step-3 ₹ P

• 499 120
• 500 . 20

• _ 124 . 45
• _____________________________

• 3 7 5 . 75
•