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Without actual division how to guess which number divisible by which number?

S.P – Selling Price

C.P – Cost Price

Aadition and Subtraction

1. If numbers have same sign add them and keep equal sign.
2. If numbers have different sign then subtract small number from big number and keep sign of big number.
3. Eg. -5 – 6 = -11 , -5+6 = 1 , 5-6 = -1, 5+6 = 11

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Multiplication and division

1. Multiplication and division of numbers with same sign is positive.
2. Multiplication and division of numbers with different sign is negative.

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It is useful to draw the segments of required length and to measure length of segments.