31.08 x 2.35 = 73.038
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Comparing 3108 and 31.08 you find that 31.08 = 3108 ÷ 100
Comparing 235 and 2.35 you find that 2.35 = 235 ÷ 100
→ 31.08 × 2.35 = (3108 ÷ 100) × (235 ÷ 100)
= (3108 × 235) ÷ (100 × 100)
= (3108 × 235) ÷ 10000
we are told 3108 × 235, so can continue without having to do any
(hard) calculation:
= 730380 ÷ 10000
= 73.038