1234
8
÷ 14
8
= ?
1234
–
600
=
434
(40×)
434
–
300
=
134
(20×)
134
–
60
=
54
( 4×)
54
–
44
=
10
( 3×)
67×
⇒ 1234
8
÷ 14
8
= 67
8
Rest 10
8