1

Simplified Methods In Arithmetic

William G Mandras, © 2004

Mathematical ability, like all human abilities, is normally distributed as evidenced by the
following data1 published in a journal of the Mathematical Association of America.

F D C B A No. of cases
13.8% 18.7% 32.4% 22.9% 12.2% 8319

The mean of a normal distribution implies that one-half of the student population is below
average in mathematical ability (approximately 29.5 million students2 in the US). This is the
existential condition that a teacher encounters when they attempt to teach any level of
mathematics in K-12.
The object of this article is to help all students but especially those whose circumstance
places them at-risk in learning arithmetic. One strategy that may help is to augment the current
pedagogy with algorithms that simplify the procedures as much as possible; to that end this
article was written.
The simplified algorithms avoid, as much as possible, the mental and computational demands
of borrowings and carries that are prevalent in the basic arithmetic operations, especially
subtraction. To that end, a special and general case of subtraction by addition is formulated and
discussed. A second level of difficulty in learning subtraction is encountered when the
subtrahend digit is greater than the corresponding minuend digit; a special case of subtraction by
addition is formulated for these numbers.
The special case of subtraction by addition will enable students that are initially learning
integer addition to be learning integer subtraction by default.
The paper includes a checking procedure, casting out nine’s, that will enable the students to
verify the results of the operations without having to do the procedure over again.
The methods are intended to augment and be taught in parallel with the textbook algorithms
that are currently in use in the early grades.

Page Section & Contents

2 1.0) Addition, Multiplication and Division

3 2.0) Special Case of Subtraction by Addition
4 2.1) Subtraction Table
5 2.2) General Case of Subtraction by Addition
7 3.0) Checking Procedures
8 3.1) Checking Procedures Examples
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Section 1.0) Addition, Multiplication, and Division:

Writing the numbers in expanded form is a simplification of these operations.

A 1) Addition: 89 80 + 9 Write 89 in expanded form

+47 40 + 7 Write 47 in expanded form
? 16 Add 9 + 7, without the need to carry
120 Add 8 + 4, append 1 zero
136 Result

M 1) Multiplication:
89 80 + 9 Write 89 in expanded form
x 47 40 + 7 Write 47 in expanded form
? 63 Multiply 7 * 9, without the need to carry
560 Multiply 7 * 8; append 1 zero
360 Multiply 4 * 9; append 1 zero
3200 Multiply 4 * 8; append 2 zeros
4183 Result

D 1) Division: Divide: 4567 by 123

40 − 3 Quotient is 37, Remainder 16

100 + 20 + 3 ) 4000 + 500 + 60 + 7 Write 123 and 4567 in expanded form
4000 + 800 +120 Multiplication by 40
– 300 – 60 + 7 Subtract: 8 - 5 and 12 – 6; change signs
– 300 – 60 – 9 Multiplication by – 3 (see Note*)
+ 16 Remainder = 16

D 2) Division: Divide: 9456 by 321

30 − 1 Quotient is 29, Remainder 147

300 + 20 + 1 ) 9000 + 400 + 50 + 6 Write 321 and 9456 in expanded form
9000 + 600 + 30 Multiplication by 30
– 200 + 20 + 6 Subtract: 400 from 600 and change signs
– 300 – 20 – 1 Multiplication by – 1 (see Note*)
+ 100 + 40 + 7 Remainder = 147

D 3) Division: Divide: 9876 by 567

20 – 3 Quotient is 17, Remainder 237

500 + 60 + 7 ) 9000 + 800 + 70 + 6 Write 567 and 9876 in expanded form
10000 + 1200 +140 Multiplication by 20
–1000 – 400 – 70 + 6 Subtract: 8 from 12, 7 from 14 and change signs
– 1500 –180 – 21 Multiplication by – 3 (see Note*)
+100 + 110 + 27 Remainder = 237

Note*: In division, multiplication by a negative number is necessary to obtain the simplification.

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Section 2.0) Special Case of Subtraction by Addition:
Definitions used throughout this article:
Minuend is the number that is to be subtracted from: 8 – 3 = 5, 8 is the Minuend
Subtrahend is the number that is to be subtracted: 8 – 3 = 5, 3 is the Subtrahend
Difference is the result of subtracting two numbers: 8 – 3 = 5, 5 is the Difference
Algorithm is a precise step-by-step plan to obtain the result of a computational procedure.

When the students acquire the ability to add 2-digit sums equal to 9, subtraction can be done by addition.

Definition: The 9’s Complement Table (9C) for the 10 basic digits is:
[0 + 9] = 9 [1 + 8] = 9 [2 + 7] = 9 [3 + 6] = 9 [4 + 5] = 9
The digits inside the brackets are the 9’s Complement of each other.

Algorithm (– by +): 15 – 7 = 9 + 6 – (9 – 2) >>> 15 – 7 = 9 – 9 + 6 + 2 >>> 15 – 7 = 8

Algorithm (Special Case): 15 – 7 = 1 + 5 + 2 >>> 15 – 7 = 6 +2 >>> 15 – 7 = 8

Two questions can be posed in the subtraction: 15 – 7, what number added to 7 will equal 15, or what
number added to 7 will equal 9? The second question is much easier; the answer 2, is the 9’s complement
of 7, because 7 + 2 = 9. In applying the special case, a student’s thinking may go something like this:

15 + 6 <<< Add the minuend digits 1 + 5

–7 + 2 <<< 2 is the number that when added to 7 will equal 9, or use the 9C Table
? + 8 <<< Difference obtained by Addition: 2 + 6

Examples: using the Special Case of Subtraction by Addition, see Note (1)

18 + 9 <<< Add the minuend digits 1 + 8

–9 + 0 <<< 0 is the number that when added to subtrahend 9 equals 9, or use the 9C Table
? + 9 <<< Difference by Addition; verified by: 18 – 9 = 9 + 9 – (9 – 0) = 9 + 0 = 9

16 + 7 <<< Add the minuend digits 1 + 6

–8 + 1 <<< 1 is the number that when added to subtrahend 8 equals 9, or use the 9C Table
? + 8 <<< Difference by Addition; verified by: 16 – 8 = 9 + 7 – (9 – 1) = 7 + 1 = 8

13 + 4 <<< Add the minuend digits 1 + 3

–7 + 2 <<< 2 is the number that when added to subtrahend 7 equals 9, or use the 9C Table
? + 6 <<< Difference by Addition; verified by: 13 – 7 = 9 + 4 – (9 – 2) = 4 + 2 = 6

11 + 2 <<< Add the minuend digits 1 + 1

–6 + 3 <<< 3 is the number that when added to subtrahend 6 equals 9, or use the 9C Table
? + 5 <<< Difference by Addition, verified by: 11 – 6 = 9 + 2 – (9 – 3) = 2 + 3 = 5

12 + 3 <<< Add the minuend digits 1 + 2

–5 + 4 <<< 4 is the number that when added to subtrahend 5 equals 9, or use the 9C Table
? + 7 <<< Difference by Addition; verified by: 12 – 5 = 9 + 3 – (9 – 4) = 3 + 4 = 7

Note (1): the algorithm is valid in the ranges, Minuend = 10 to 19 and Subtrahend = 0 to 9, otherwise
the procedure will fail. The range will enable the students to memorize the basic number facts of
subtraction through the repeated use of this procedure.
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Subtraction Table:
The Special Case Algorithm can be used to construct or verify the subtraction table as
shown below. The sums of the minuend numbers are shown as a red subscript. The nine’s
complement of the subtrahend numbers are shown as a red subscript. The addition of the
subscripts equals the difference when the subtrahend is subtracted from the minuend.
For example, 112 – 36 = 2 + 6 = 8

M I N U E N D
101 112 123 134 145 156 167 178 189
S
–18 9
U
–27 8 9
B
–36 7 8 9

T –45 6 7 8 9

R –54 5 6 7 8 9

A –63 4 5 6 7 8 9

H –72 3 4 5 6 7 8 9

–81 2 3 4 5 6 7 8 9
E
–90 1 2 3 4 5 6 7 8 9
N
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Section (2.2) General case of Subtraction by Addition: Algorithms valid for all numbers
Textbook Algorithm (TA): Exercise from Basic Mathematical Skills, by Streeter et al, 4th Ed, p 62.
Example (1): Subtract 2365 from 4053
4053 <<< First we borrow 1 ten from tens digit 5. This is written as ten ones and combined with the
– 2365 original 3 ones is 13 ones. We must borrow again to subtract in the tens column.
There are no hundreds, and so we move to the thousands column.
11
3943 <<< The modified Minuend is now 3 thousands, 9 hundreds, 14 tens, and 13 ones.
– 2365 <<< Subtract 5 from 13, 6 from 14, 3 from 9 and 2 from 3
1688 <<< Difference: to check our subtraction add: 1688 + 2365 = 4053

To the basic equation add a zero: Difference = Minuend – Subtrahend + zero = + 9999 – 9999
Note that: – 9999 = – 10000 + 1
Example (2): Subtract 2365 from 4053 using Difference = 4053 – 2365 + 9999 – 10000 + 1

4053 + 9999 – 2365 – 10000 + 1 <<< Rearrange the terms in the basic equation
– 2365 <<< Subtract the Subtrahend from 9999
7634 <<< This is the 9’s complement of the subtrahend because 2365 + 7634 = 9999
+ 4053 <<< Add the original minuend
11687
–10000 <<< Subtract: – 10000 These steps can be eliminated by
1687 <<< Add: + 1 transposing the left-most digit 1, and
+1 adding it to the right-most digit 7.
1688 <<< Difference: obtained by (5) subtractions and (1) addition.

Invent Algorithm (SA); SA = Subtraction By Addition

Group terms: Difference = Minuend + (9999 – Subtrahend) – 10000 + 1,
Note (2): The form of the added zero depends on the number of digits in the Minuend.
1-Digit Minuend, the zero is: + 9 – 10 + 1
2-Digit Minuend, the zero is: + 99 – 100 + 1
3-Digit Minuend, the zero is: + 999 – 1000 + 1

Examples (3-6): is the final form of Subtraction By Addition that is valid for all numbers.

Example (3) Subtract 2365 from 4053, using Difference = Minuend + (9999 – Subtrahend) – 10000 + 1

4053 4053 <<< Subtrahend digits are equal to the Minuend digits; subtract 2365
− 2365 7634 <<< The 9’s complement of 2365 is 7634: (2 + 7), (3 + 6), (6 + 3), (5 + 4)
? 11687 <<< Transpose & add the left digit 1 to the right digit 7; equal to –10000 + 1 (see Note 3)
1688 <<< Difference obtained by (4) Additions: the 9’s complement of the subtrahend

Example (4) Subtract 56 from 432, using Difference = Minuend + (999 – Subtrahend) – 1000 + 1

432 432 <<< Subtrahend digits must equal the Minuend digits; subtract 056 (add 1 leading zero)
− 56 943 <<< The 9’s complement of 056 is 943: (0 + 9), (5 + 4), (6 + 3)
? 1375 <<< Transpose & add the left digit 1 to the right digit 5; equal to –1000 + 1 (see Note 3)
376 <<< Difference obtained by (3) Additions: the 9’s complement of the subtrahend

Example (5) Subtract 6 from 43, using Difference = Minuend + (99 – Subtrahend) – 100 + 1

43 43 <<< Subtrahend digits must equal the Minuend digits; subtract 06 (add 1 leading zero)
−6 93 <<< The 9’s complement of 06 is 93: (0 + 9), (6 + 3)
? 136 <<< Transpose & add the left digit 1 to the right digit 6; equal to –100 + 1 (see Note 3)
37 <<< Difference obtained by (2) Additions: the 9’s complement of the subtrahend
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Example (6) Subtract 3 from 8, using Difference = Minuend + (9 – Subtrahend) – 10 + 1

8 8 <<< Subtrahend digits are equal to the Minuend digits; subtract 3

−3 6 <<< The 9’s complement of 3 is 6: (3 + 6)
? 14 <<< Transpose & add the left digit 1 to the right digit 4; equal to –10 + 1 (see Note 3)
5 <<< Difference obtained by (1) Addition: the 9’s complement of the subtrahend

Note (3): The left-most digit that must be transposed and added to the right-most digit will
always equal 1, consequently, examples: (3) to (6) is the final form of Algorithm (SA).

3 1
Example (7) Algorithm (SA) can be used to subtract mixed numbers: Subtract 5
from 7
8 4
1 3
Algorithm(SA) : Difference = Minuend - Subtrahend + Zero = 7 + (9 - 5 ) - 10 +1
4 8
Where Zero: 0 = + 9 – 10 + 1
3 5 5 3 3 5
The 9's Compliment of 5
is 3 because, 3 + 5 = 9 or (9 - 5 ) = 3
8 8 8 8 8 8
1 5 1 2 5 7
7 + 3 = 7 ( ) + 3 >> 10 Add the left digit 1,to the right digit 0;(equal to, - 10 +1)
4 8 4 2 8 8
1 3 7
7 - 5 =1 Difference by Addition of thes9'complement of the subtrahend
4 8 8
1 3
Example (8) Algorithm (SA) can be used to subtract decimal fractions: 7 = 7.250 & 5 = 5.375
4 8
Subtract 5.375 from 7.250, Example (8) is Example (7) written as a decimal fraction

7.250 7.250 <<< Subtrahend digits are equal to the Minuend digits; subtract 5.375
− 5.375 4.624 <<< The 9’s complement of 5.375 is 4.624: (5 + 4), (3 + 6), (7 + 2), (5 + 4)
? 11.874 <<< Transpose & add the left digit 1 to the right digit 4; equal to –10.000 + 1 (see Note 3)
1.875 <<< Difference obtained by (4) Additions: the 9’s complement of the subtrahend

Example (10) Algorithm (SA) can be used in long division and whenever subtraction is required:

Divide: 9876 by 567, using multiples of ten as a first approximation of the quotient and Algorithm (SA)

10+ 7 << Multiply by a factor of 10 such that the product is less than or equal to the dividend.
567) 9876
4329 << 10 ´ 567 = 5670 < 9876, the 9's complement of 5670 is 4329, i.e., 5670+ 4329 = 9999
14205 << Addition of the 9's complement
4206 << Transpose & add the left digit 1 to the right digit 5,equal to - 10000+1
6030 << 7 ´ 567 = 3969 < 4206, the 9's complement of 3969 is 6030,i.e., 3969+ 6030 = 9999
10236 << Addition of the 9's complement
237 << Transpose & add the left digit 1 to the right digit 6,equal to - 10000+1
Ê
Quotient is 17, Remainder 237

Conclusion:
Algorithm (SB), Example (2) and Algorithm (SA), Example (3), are much easier procedures than
textbook Algorithm (TA), Example (1). Algorithm (SA) is the only method that does subtraction entirely
by addition. Which method should be taught to elementary school students? - All known methods and
those that will be invented in the future.
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A video lecture on Subtraction By Addition: http://www.youtube.com/view_play_list?

p=0ECD3A8166DA66AB
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Section 3.0) Checking Procedures:

Acronyms: CO9 = Casting Out 9’s

Casting Out 9’s is a method for checking the results of the arithmetic operations without
having to do the procedure over again. The simplest method uses the remainders of division by 9,
labeled: Casting Out Nine’s (CO9), which can be readily found by operations that negate the
need for division.

Examples: Computing the Remainder by Addition, when 9 divides into a number:

10 9 + 1
= = 1, Remainder 1, which equals the sum of the Dividend digits 1+ 0 = 1
9 9
11 9 + 2
= = 1, Remainder 2, which equals the sum of the Dividend digits 1+ 1 = 2
9 9
13 9 + 4
= = 1, Remainder 4, which equals the sum of the Dividend digits 1+ 3 = 4
9 9
14 9 + 5
= = 1, Remainder 5, which equals the sum of the Dividend digits 1+ 4 = 5
9 9
16 9 + 7
= = 1, Remainder 7, which equals the sum of the Dividend digits 1+ 6 = 7
9 9
17 9 + 8
= = 1, Remainder 8, which equals the sum of the Dividend digits 1+ 7 = 8
9 9

Division by 9, Examples :
123 123
Remainder = 1+ 2 + 3 = 6; = 13, Remainder 6
9 9
1234 1234
Remainder = 1+ 2 + 3 + 4 = 10 ® 1+ 0 = 1; = 137, Remainder 1
9 9
12344 12344
Remainder = 1+ 2 + 3 + 4 + 4 = 14 ® 1+ 4 = 5; = 1371 Remainder 5
9 9
12348 12348
Remainder = 1+ 2 + 3 + 4 + 8 = 18 ® 1+ 8 = 9; = 1372 Remainder 0 (see Note (3))
9 9
Note (3): A remainder of 9 means that the number, 12348, is divisible by 9

Casting Out 9’s, The two CO9 Rules can be inferred from the above divisions:
To compute the Remainder of a number ÷ 9, (1) add the digits in the number repeatedly until
one digit remains. To simplify the additions, (2) cancel any digit = 9 or digits that sum to 9.
If all digits are canceled, the remainder is zero, that is, the number is divisible by 9.
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Section 3.1) Checking Procedure Examples:
Operations on the Remainders themselves correspond to the operations: addition, subtraction,
multiplication and division specified in the example.

C 1) Addition: 89 + 36 + 27 = 152

CO9 Rule: + 89 >>> 8 + 9 / =+8 +8 <<< Remainder 8, cancel 9

CO9 Rule: + 36 >>> 3/ + 6/ = + 0 +0 <<< Remainder 0, cancel 3 + 6
CO9 Rule: + 27 >>> 2/ + 7/ = + 0 +0 <<< Remainder 0, cancel 2 + 7
CO9 Rule: +152 >>> 1 + 5 + 2 = 8 +8 <<< Add 8 + 0 + 0

Result Remainder: 8 = 8 CO9’s checks, Result 152 is correct

C 2) Subtraction: 4567 – 789 = 3778

CO9 Rule: 4567 >>> 4/ + 5/ + 6 + 7 = 13 >>> 1 + 3 = 4 <<< Remainder 4, cancel 4 + 5

CO9 Rule: – 789 >>> 7 + 8 + 9 / = 15 >>> 1 + 5 = –6 <<< Subtract: 6 from 4, (see Note (4))
CO9 Rule: 3778 >>> 3 + 7 + 7 + 8 = 25 >>> 2 + 5 = 7 <<< Remainder; 4 – 6 >>> – 2 + 9 = 7

Difference Remainder: 7 = 7, CO9’s checks. Difference 3778 is correct

Note (4): CO9 Rule for Subtraction:

If the operation results in a negative remainder add + 9 to the difference

C 3) Multiply: 67 × 89 = 5963
CO9 Rule: / =8
89 >>> 8 + 9 8 <<< Remainder 8, cancel 9
CO9 Rule: × 67 >>> 6 + 7 = 13 >>> 1 + 3 = × 4 <<< Remainder 4; 4 × 8 = 32 >>> 3 + 2 = 5
CO9 Rule: / + 6/ + 3/ = 5
5963 >>> 5 + 9 <<< Remainder 5, cancel 9 + 6 + 3

Product Remainder: 5 = 5 CO9’s checks Product 5963 is correct

29R148
C 4) Division: 9457 ÷ 321 = 29, Remainder 148 or 321 ) 9457

Divisor × Quotient + Remainder = Dividend

321 × 29 + 148 =? 9457

1.CO9 Rule: 3 + 2 + 1 × 2+ 9/ + / +4+ 8
1 / >>> 9/ + 4/ + 5/ + 7
2.CO9 Rule: 6 × 2 + 4 >>> 7
3.Evaluate: 6 × 2 + 4 = 16 >>> 7
4.CO9 Rule: 16 >>> 1 + 6 = 7

Note: in step 1) above, cancel: 9, 1 + 8, and 9 + 4 + 5

Remainders: 7 = 7 CO9’s checks - Quotient 29, Remainder 148 is correct.

References
1 Grades and Distributions, by Norman E. Rutt – Mathematical Association of America ©1943
2 http://www.edreform.com/Fast_Facts/K12_Facts/ - Total K-12 Enrollment 59.0 Million