To divide 27 by 8 we count out eight beads, place them in a row under the 1, and then fill like rows under the 2 and the 3; in the fourth row there are only three beads. They are the remainder. And so on.
A package of one hundred division blanks comes in an attractive dark green cover tied with a silk ribbon. The multiplication blanks, with their tables for comparison and summary tables, come in a parchment envelope tied with leather strings.
| Division | Remainder |
| : 2 = | _________ |
| : 3 = | _________ |
| : 4 = | _________ |
| : 5 = | _________ |
| : 6 = | _________ |
| : 7 = | _________ |
| : 8 = | _________ |
| : 9 = | _________ |
| :10 = | _________ |
IV
OPERATIONS IN SEVERAL FIGURES
By this time the child can easily perform operations with numbers of two or more figures, for he possesses all the materials necessary and is already prepared to make use of them.
For this work we have for the first three operations, addition, subtraction, and multiplication, a counting-frame; and for division a more complicated material which will be described later on.