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No further division is possible, so perform a long multiplication by 1,760 to convert miles to yards, the result is 22,880 yards. Carry this to the top of the yards column and add it to the 600 yards in the dividend giving 23,480. Long division of 23,480 / 37 now proceeds as normal yielding 634 with remainder 22.
Long division is the standard algorithm used for pen-and-paper division of multi-digit numbers expressed in decimal notation. It shifts gradually from the left to the right end of the dividend, subtracting the largest possible multiple of the divisor (at the digit level) at each stage; the multiples then become the digits of the quotient, and the final difference is then the remainder.
Modern calculators and computers compute division either by methods similar to long division, or by faster methods; see Division algorithm. In modular arithmetic (modulo a prime number) and for real numbers, nonzero numbers have a multiplicative inverse. In these cases, a division by x may be computed as the product by the multiplicative ...
The form comes with two worksheets, one to calculate exemptions, and another to calculate the effects of other income (second job, spouse's job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
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This pen-and-paper method uses the same algorithm as polynomial long division, but mental calculation is used to determine remainders. This requires less writing, and can therefore be a faster method once mastered. The division is at first written in a similar way as long multiplication with the dividend at the top, and the divisor below it.
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