Material: The same material may be used for division, except the blanks, which are somewhat different.

Take any number of beads from the box and count them. Let us suppose that we have twenty-seven. This number is written in the vacant space at the left-hand side of the division blank.

Then taking the box of beads and the arithmetic board with the hundred indentures we proceed to the operation.

Let us first divide 27 by 10. We place ten beads in a vertical line under the 1; then in the next row ten more beads under the 2. The beads, however, are not sufficient to fill the row under the 3. Now on the paper prepared for division we write 2 on a line with the 10 to the left of the vertical line, and to the right of the same vertical line we write the remainder 7.

To divide 27 by 9, nine beads are counted out in the first row, then nine in the second row under the 2, and still another nine under the 3. There are no beads left over. So the figure 3 is written after the equal-sign (=) on a line with 9.

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.