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Excel maintains 15 figures in its numbers, but they are not always accurate; mathematically, the bottom line should be the same as the top line, in 'fp-math' the step '1 + 1/9000' leads to a rounding up as the first bit of the 14 bit tail '10111000110010' of the mantissa falling off the table when adding 1 is a '1', this up-rounding is not undone when subtracting the 1 again, since there is no ...
To remove an entry from a column of numbers, the accountant could add a new entry with the ten's complement of the number to subtract. A bar was added over the digits of this entry to denote its special status. It was then possible to add the whole column of figures to obtain the corrected result.
For example, when 6 and 7 are added to make 13, the "3" is written to the same column and the "1" is carried to the left. When used in subtraction the operation is called a borrow. Carrying is emphasized in traditional mathematics, while curricula based on reform mathematics do not emphasize any specific method to find a correct answer.
If the top number is too small to subtract the bottom number from it, we add 10 to it; this 10 is "borrowed" from the top digit to the left, which we subtract 1 from. Then we move on to subtracting the next digit and borrowing as needed, until every digit has been subtracted. Example: [citation needed]
[1]: p. 35 The proportion along the top rows, starting with 1 is 0.99. The entries in each column are in proportion 0.9995. (Note that 0.9995 = 1-1/2000, allowing "tolerably easy" multiplication by halving, shifting and subtracting.) Napier uses the first column to computing the logarithm of .99, using log of .9995, which he already has.
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.