Practical Business Math Procedures,

Thirteenth Edition
Jeffrey Slater and Sharon Wittry

Chapter 1
Whole Numbers: How to Dissect and
Solve Word Problems

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further distribution permitted without the prior written consent of McGraw-Hill Education.
 Learning Unit Objectives
LU 1-1: Reading, Writing, and Rounding Whole Numbers
1. Use place values to read and write numeric and verbal whole numbers.
2. Round whole numbers to the indicated position.
3. Use blueprint aid for dissecting and solving a word problem.
LU 1-2: Adding and Subtracting Whole Numbers
4. Add whole numbers; check and estimate addition computations.
5. Subtract whole numbers; check and estimate subtraction
computations.
LU 1-3: Multiplying and Dividing Whole Numbers
6. Multiply whole numbers; check and estimate multiplication
computations.
7. Divide whole numbers; check and estimate division computations.

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 Whole Number Place-Value Chart

1,605,743,891,412 displayed on the Whole Number Group

Chart:

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 Writing Numeric and Verbal Whole
Numbers
1,605,743,891,412 verbalized:
One trillion, six hundred five billion, seven hundred forty-three
million, eight hundred ninety-one thousand, four hundred twelve

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 Converting Parts To a Regular Whole
Number
Convert 2.1 million to a regular whole number. 2.1
2 Steps 
1. Drop the decimal point and insert a comma. 2,1

2. Add zeros so the leftmost digit ends in the
word name of the amount you want to 2,100,000
convert. Be sure to add commas as needed.

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 Rounding Whole Numbers

3 Steps
9,362
1. Identify the place value of the digit you
want to round.
2. Identify the digit to the right. 9,362

If 5 or more, increase the identified

9,462
digit by 1; if less than 5 do not change.

3. Change all digits to the right of the 9,400

rounded identified digit to zeros.

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 Rounding All the Way

3 Steps
1. Identify the leftmost digit. 7,843

2. Identify the digit to the right. 7,843

If 5 or more, increase the identified

digit by 1; if less than 5 do not change. 7,843

3. Change all other digits to zeros. 8,000

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How to Dissect and Solve a Word Problem
– Blueprint Aid

Organization and Persistence

Decreases Math Anxiety

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 How to Dissect and Solve a Word Problem
– Key Steps
Step 1. State the facts by identifying what is given.

Step 2. Identify what you are solving for.

Step 3. Identify the steps to take (formula) required to solve

the problem.

Step 4. Evaluate results. Does the solution make sense? Are

all key points addressed?

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 How to Dissect and Solve a Word Problem
– Example
Tootsie Roll Industries’ sales reached one hundred ninety-
four million dollars and a record profit of twenty-two
million, five hundred fifty-six thousand dollars. Round the
sales and profit figures all the way.
Sales: One hundred ninety-four million dollars -----------> $194,000,000 -----------> $200,000,000
Profit: Twenty-two million, five hundred fifty-six thousand dollars --------> $22,556,000 ---------> $20,000,000

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 Adding Whole Numbers

3 Steps Example
1. Align the numbers according to their 1,362
place values.
5,913
2. Add the units column. Write the sum 8,924
below the column. If the sum is more 6,594
than 9, write the units digit and carry
the tens digit. 22,793

3. Moving to the left, repeat Step 2 until

all place values are added.

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 Alternative Check

Add each column as a separate total and 1,362

then combine. The end result is the 5,913
same. 8,924
6,594
Ones Column 2+3+4+4 13
Tens Column 6+1+2+9 18
Hundreds Column 3+9+9+5 26
Thousands Column 1+5+8+6 20
22,793

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Estimate Addition by Rounding All the Way

Quick commonsense decision tool

Example Example
1,362 1,000
5,913 6,000
8,924 9,000
7,000
6,594 23,000 ← *Final answer could have more than
22,793 one non-zero since total is not rounded all
the way.

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 Subtracting Whole Numbers
3 Steps

1. Align the minuend and subtrahend by place

values. Example
$63,036 (Minuend)
2. Begin the subtraction with the units digits.
− 53,518 (Subtrahend)
Write the difference below the column. If the
units digit in the minuend is smaller than the 9,518 Difference
digit in the subtrahend, borrow 1 from the
tens digit in the minuend. One tens digit is 10
units. Align the decimal point in the answer Check
with the above decimal points. 9,518
3. Moving to the left, repeat Step 2 until all place +53,518
values in the subtrahend are subtracted. $63,036
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 Multiplication of Whole Numbers
4 Steps
1. Align the multiplicand and multiplier at the right.
2. Multiply the right digit of the multiplier with the right digit of the
multiplicand. Keep multiplying as you move left through the multiplicand.
3. Your partial product right digit or first digit is placed directly below the digit
in the multiplier that you used to multiply.
4. Continue steps 2 and 3 until the multiplication process is complete. Add the
partial products to get the final product.

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 Checking and Estimating Multiplication

Check
Check the multiplication
Estimate
52 
process by reversing the          50
multiplicand and × 418 
multiplier and then 416   ×   400
multiplying.
52
 20,000
20 8     
    
21,736

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 Multiplication Shortcut with Numbers
Ending in Zero
Example
3 Steps
65,000 (3 zeros)
× 420 (1 zero)
1. When zeros are at the end of the
multiplicand or the multiplier, or (4 zeros)
both, disregard the zeros and Solution
multiply. 65 
2. Count the number of zeros in the ×  42
multiplicand and multiplier. (4)
130
3. Attach the number of zeros
counted in Step 2 to your answer. 260
27,300, 000

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 Multiplying a Whole Number by a
Power of 10
2 Steps
1. Count the number of zeros in the power of 10.
2. Attach that number of zeros to the right side of the other whole
number to obtain the answer. Insert commas as needed.

99 × 10 = 990 = 990 <----Add 1 Zero

99 × 100 = 9,900 = 9,900 <----Add 2 Zeros
99 × 1,000 = 99,000 = 99,000 <----Add 3 Zeros

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 Division of Whole Numbers (No Remainder)

Count how many times one Example

number (Divisor) is contained 18  Quotient
in another number (Dividend). Divisor  15 270  Dividend
The result is the Quotient. 15
120
120
0

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 Division of Whole Numbers (With
Remainder)
Count how many times one Example
number (Divisor) is contained 24 R 1  Quotient
in another number (Dividend). Divisor  7 169  Dividend
The result is the Quotient. 14
29
28
1

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Estimating and Checking Division
Check Example
36 R 111  Quotient
138
Divisor  138 5079  Dividend
× 36 414
828 939
4140 828
4,968 111

+ 111 Estimate
5,079 50
100 5,000

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 Division Shortcut with Numbers Ending in
Zeros
2 Steps

1. Count the number of ending zeros in the divisor.

2. Drop the same number of zeros in the dividend as in the divisor,

counting from right to left.

95,000 / 10 -- 95,000 = 9,500 <----Drop 1 Zero

95,000 / 100 -- 95,000 = 950 <----Drop 2 Zeros
95,000 / 1,000 -- 95,000 =95 <----Drop 3 Zeros

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 Textbook Problem 1-53
Problem Statement:
What was the total average number of visits for these websites? LU 1-2(1), LU 1-3(2)
Website: Average daily unique visitors:
1. Orbitz.com 1,527,000
2. Mypoints.com 1,356,000
3. Americangreetings.com 745,000
4. Bizrate.com 503,000
5. Half.com 397,000

Solution:
905,600 average
1,527,000 5 4,528, 000
1,356,000 45
745,000 28
503,000 25
+ 397,000 30
4,528,000 total visitors 30
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 Textbook Problem 1-63
Problem Statement:
Hometown Buffet had 90 customers on Sunday, 70 on Monday, 65 on Tuesday and
a total of 310 Wednesday to Saturday.
Solution:
a. How many customers did Hometown Buffet serve during the week? If each
customer spends $9, what were the total sales for the week? LU 1-2(1), LU 1-
3(1)
90 + 70 + 65 + 310 = 535 customers
 $9
$ 4, 815

b. If Hometown Buffet had the same sales each week, what were the sales for the
year?
$4,815 × 52 = $250,380

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 Textbook Problem 1-65
Problem Statement:
Ryan Seary works at US Airways and earned $71,000 last
year before tax deductions. From Ryan’s total earnings, his
company subtracted $1,388 for federal income taxes, $4,402
for Social Security, and $1,030 for Medicare taxes. What is
Ryan’s actual, or net, pay for the year? LU 1-2(1, 2)

Solution:

$71, 000
 6, 820  $1, 388 + $4, 402 + $1, 030 
$64,180

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 Textbook Problem 1-69
Problem Statement:
Moe Brink has a $900 balance in his checkbook. During the
week, Moe wrote the following checks: rent, $350; telephone,
$44; food, $160; and entertaining, $60. Moe also made a
$1,200 deposit. What is Moe’s new checkbook balance? LU 1-
2(1, 2)
Solution:
$ 900
+ 1, 200
$2,100
 614  $350 + $44 + $160 + $60 
$1, 486
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