MULTIPYING THREE DIGIT NUMBERS-35a
       FIRST SIMPIFY THE PROBLEM
  127        100         20         7
X 123      X   3       X  3   and x 3 
  ---        ---        ---        ---
             300   +     60  +     21  = 381                    
Repeat above multiplying by 20, then by 100 and add products.

 or    FIRST SIMPIBY THE PROBLEM                 
  127            127     127     127
 x123              3      23     123
 -----           ---     ---    ----
                 381     381     381
                        2540    2540
                               12700
                              ------
                               15621
END