Used for large numbers.

Example: What is 1,530,794 / (31.49 x 10^4) to the nearest whole number?

Step 1: Set up the division problem in fraction form

Step 2: Rewrite the problem, eliminating powers of 10:

1,530,794 / 314,900

Step 3: The goal is to get a single digit to the left of the decimal in the denominator. Just remember whatever you do to the denominator, to do to the numerator.

1,530,794 / 314,900 = 15.30794 / 3.14900

Now you have the single digit 3 to the left of the decimal in the denominator

Step 4: Focus only on the whole number parts and solve.

15.30794 / 3.14900 is approx 15/3 which = 5 ;