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The only two differences between an addition and a subtraction are the position of the display bar (direct versus complement) and the way the first number is entered (direct versus complement). For a 10-digit wheel (N), the fixed outside wheel is numbered from 0 to 9 (N-1).
Both these methods break up the subtraction as a process of one digit subtractions by place value. Starting with a least significant digit, a subtraction of the subtrahend: s j s j−1... s 1. from the minuend m k m k−1... m 1, where each s i and m i is a digit, proceeds by writing down m 1 − s 1, m 2 − s 2, and so forth, as long as s i ...
A spreadsheet consists of a table of cells arranged into rows and columns and referred to by the X and Y locations. X locations, the columns, are normally represented by letters, "A," "B," "C," etc., while rows are normally represented by numbers, 1, 2, 3, etc. A single cell can be referred to by addressing its row and column, "C10".
The sum of two biggest two-digit-numbers is 99+99=198. So O=1 and there is a carry in column 3. Since column 1 is on the right of all other columns, it is impossible for it to have a carry. Therefore 1+1=T, and T=2. As column 1 had been calculated in the last step, it is known that there isn't a carry in column 2.
The ten is moved from the next digit left, leaving in this example 3 − 1 in the tens column. According to this method, the term "borrow" is a misnomer , since the ten is never paid back. The ten is copied from the next digit left, and then 'paid back' by adding it to the subtrahend in the column from which it was 'borrowed', giving in this ...
Dividing 272 and 8, starting with the hundreds digit, 2 is not divisible by 8. Add 20 and 7 to get 27. The largest number that the divisor of 8 can be multiplied by without exceeding 27 is 3, so it is written under the tens column. Subtracting 24 (the product of 3 and 8) from 27 gives 3 as the remainder.