Rules:

Commas and cents:

When you enter numbers into columnar paper, do not put anything in the cents column except cents. (For class, most of the numbers will not have cents, so leave the cents column blank.) If you feel you need more room because you write big, write smaller, but DO NOT enter any numbers in the cents column except cents.

$ and lines:

$ go beside the 1^st number at the top of every column, and beside every number in a column AFTER you draw a line.

Draw a line to perform a math operation.

Change columns to isolate a number or to change a math operation.

Double lines mean STOP and go UNDERNEATH the last number.

Parentheses around a number means “minus”.