Page 3 - PPT-5
P. 3

   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

            
                   Step-4:          Difference= ₹ 375.75
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