DIVISION BY ONE DIGIT NUMBER-168A
    _____
 3 ) 30    ESTIMATE BY MULTIPLICATION  3x6=  18
                                       3X8=  24
    _10__                              3X12= 36  TOO BIG  SO 10 IS THE ANS.
 3 ) 30
     30
    ---
     00  WITH A REMAINDER OF 0  ANSWER IS 10



END