116 + 39 (Here we can write this 39 as 40-1)
Now lets try another example.
Addition of decimals
12.5 + 6.25
= (12 + 0.5) + (6 + 0.25)
= 12 + 6 + 0.5 + 0.25 (Here we just added the rounded numbers first and later we added the decimal numbers :)
= 18 + 0.5 + 0.25
= 18.75
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