{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Values","WorkSheet","Answer Sheet","Answers","Working"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

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[null,null,null,null,"SUBTRACTION OF MONEY"]
[null,null,"INSTRUCTIONS"]
[]
[null,"Step 1","Enter the number of digits to be used for this sheet. (A whole number ≥1 and ≤7). Using 1 will generate cents only."]
[]
[]
[null,null,"No. of digits"]
[]
[null,"Step 2","Click on WorkSheet tab below.",null,null,null,null,null,"PRESS F9 for NEW WorkSheet"]
[]
[null,"Note","If you hold down shift then click on the WorkSheet tab and the Answers tab, you will be able to print both the WorkSheet and the solutions."]
[]
[]
[]
[]
[]
[null,null,"NOTES"]
[null,null,"* Questions are asked and answered in vertical algorithms."]

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["SUBTRACTION OF MONEY"]
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["Evaluate the following;"]
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[{"$f":"CONCATENATE(Working!A4,\")\")","v":"2)"},{"$f":"Working!$O4","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A24,\")\")","v":"22)"},{"$f":"Working!$O24","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A5,\")\")","v":"3)"},{"$f":"Working!$O5","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A25,\")\")","v":"23)"},{"$f":"Working!$O25","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A6,\")\")","v":"4)"},{"$f":"Working!$O6","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A26,\")\")","v":"24)"},{"$f":"Working!$O26","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A7,\")\")","v":"5)"},{"$f":"Working!$O7","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A27,\")\")","v":"25)"},{"$f":"Working!$O27","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A8,\")\")","v":"6)"},{"$f":"Working!$O8","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A28,\")\")","v":"26)"},{"$f":"Working!$O28","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A9,\")\")","v":"7)"},{"$f":"Working!$O9","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A29,\")\")","v":"27)"},{"$f":"Working!$O29","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A10,\")\")","v":"8)"},{"$f":"Working!$O10","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A30,\")\")","v":"28)"},{"$f":"Working!$O30","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A11,\")\")","v":"9)"},{"$f":"Working!$O11","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A31,\")\")","v":"29)"},{"$f":"Working!$O31","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A12,\")\")","v":"10)"},{"$f":"Working!$O12","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A32,\")\")","v":"30)"},{"$f":"Working!$O32","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A13,\")\")","v":"11)"},{"$f":"Working!$O13","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A33,\")\")","v":"31)"},{"$f":"Working!$O33","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A14,\")\")","v":"12)"},{"$f":"Working!$O14","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A34,\")\")","v":"32)"},{"$f":"Working!$O34","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A15,\")\")","v":"13)"},{"$f":"Working!$O15","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A35,\")\")","v":"33)"},{"$f":"Working!$O35","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A16,\")\")","v":"14)"},{"$f":"Working!$O16","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A36,\")\")","v":"34)"},{"$f":"Working!$O36","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A17,\")\")","v":"15)"},{"$f":"Working!$O17","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A37,\")\")","v":"35)"},{"$f":"Working!$O37","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A18,\")\")","v":"16)"},{"$f":"Working!$O18","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A38,\")\")","v":"36)"},{"$f":"Working!$O38","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A19,\")\")","v":"17)"},{"$f":"Working!$O19","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A39,\")\")","v":"37)"},{"$f":"Working!$O39","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A20,\")\")","v":"18)"},{"$f":"Working!$O20","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A40,\")\")","v":"38)"},{"$f":"Working!$O40","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A21,\")\")","v":"19)"},{"$f":"Working!$O21","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A41,\")\")","v":"39)"},{"$f":"Working!$O41","v":"$0.02 - $0.01 ="}]
[{"$f":"CONCATENATE(Working!A22,\")\")","v":"20)"},{"$f":"Working!$O22","v":"$0.02 - $0.01 ="},null,{"$f":"CONCATENATE(Working!A42,\")\")","v":"40)"},{"$f":"Working!$O42","v":"$0.02 - $0.01 ="}]

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[null,null,null,null,null,null,"SUBTRACTION OF MONEY"]
[null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Worksheet \",Working!C1,Working!B1)","v":"Worksheet CLT-341"}]
["Evaluate the following;"]
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[null,{"$f":"Working!$J3","v":"- $0.01"},null,null,{"$f":"Working!$J13","v":"- $0.01"},null,null,{"$f":"Working!$J23","v":"- $0.01"},null,null,{"$f":"Working!$J33","v":"- $0.01"}]
[]
[]
[{"$f":"CONCATENATE(Working!A4,\")\")","v":"2)"},{"$f":"Working!$M4","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A14,\")\")","v":"12)"},{"$f":"Working!$M14","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A24,\")\")","v":"22)"},{"$f":"Working!$M24","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A34,\")\")","v":"32)"},{"$f":"Working!$M34","v":"$0.02"}]
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[]
[]
[{"$f":"CONCATENATE(Working!A5,\")\")","v":"3)"},{"$f":"Working!$M5","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A15,\")\")","v":"13)"},{"$f":"Working!$M15","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A25,\")\")","v":"23)"},{"$f":"Working!$M25","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A35,\")\")","v":"33)"},{"$f":"Working!$M35","v":"$0.02"}]
[null,{"$f":"Working!$J5","v":"- $0.01"},null,null,{"$f":"Working!$J15","v":"- $0.01"},null,null,{"$f":"Working!$J25","v":"- $0.01"},null,null,{"$f":"Working!$J35","v":"- $0.01"}]
[]
[]
[{"$f":"CONCATENATE(Working!A6,\")\")","v":"4)"},{"$f":"Working!$M6","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A16,\")\")","v":"14)"},{"$f":"Working!$M16","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A26,\")\")","v":"24)"},{"$f":"Working!$M26","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A36,\")\")","v":"34)"},{"$f":"Working!$M36","v":"$0.02"}]
[null,{"$f":"Working!$J6","v":"- $0.01"},null,null,{"$f":"Working!$J16","v":"- $0.01"},null,null,{"$f":"Working!$J26","v":"- $0.01"},null,null,{"$f":"Working!$J36","v":"- $0.01"}]
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[]
[{"$f":"CONCATENATE(Working!A7,\")\")","v":"5)"},{"$f":"Working!$M7","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A17,\")\")","v":"15)"},{"$f":"Working!$M17","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A27,\")\")","v":"25)"},{"$f":"Working!$M27","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A37,\")\")","v":"35)"},{"$f":"Working!$M37","v":"$0.02"}]
[null,{"$f":"Working!$J7","v":"- $0.01"},null,null,{"$f":"Working!$J17","v":"- $0.01"},null,null,{"$f":"Working!$J27","v":"- $0.01"},null,null,{"$f":"Working!$J37","v":"- $0.01"}]
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[]
[{"$f":"CONCATENATE(Working!A8,\")\")","v":"6)"},{"$f":"Working!$M8","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A18,\")\")","v":"16)"},{"$f":"Working!$M18","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A28,\")\")","v":"26)"},{"$f":"Working!$M28","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A38,\")\")","v":"36)"},{"$f":"Working!$M38","v":"$0.02"}]
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[]
[{"$f":"CONCATENATE(Working!A9,\")\")","v":"7)"},{"$f":"Working!$M9","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A19,\")\")","v":"17)"},{"$f":"Working!$M19","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A29,\")\")","v":"27)"},{"$f":"Working!$M29","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A39,\")\")","v":"37)"},{"$f":"Working!$M39","v":"$0.02"}]
[null,{"$f":"Working!J9","v":"- $0.01"},null,null,{"$f":"Working!J19","v":"- $0.01"},null,null,{"$f":"Working!J29","v":"- $0.01"},null,null,{"$f":"Working!J39","v":"- $0.01"}]
[]
[]
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[]
[]
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["Evaluate the following;"]
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[null,{"$f":"Working!$J3","v":"- $0.01"},null,null,{"$f":"Working!$J13","v":"- $0.01"},null,null,{"$f":"Working!$J23","v":"- $0.01"},null,null,{"$f":"Working!$J33","v":"- $0.01"}]
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[]
[{"$f":"CONCATENATE(Working!A4,\")\")","v":"2)"},{"$f":"Working!$M4","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A14,\")\")","v":"12)"},{"$f":"Working!$M14","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A24,\")\")","v":"22)"},{"$f":"Working!$M24","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A34,\")\")","v":"32)"},{"$f":"Working!$M34","v":"$0.02"}]
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[]
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[null,{"$f":"Working!$F6","v":"$0.01"},null,null,{"$f":"Working!$F16","v":"$0.01"},null,null,{"$f":"Working!$F26","v":"$0.01"},null,null,{"$f":"Working!$F36","v":"$0.01"}]
[]
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[null,{"$f":"Working!$J7","v":"- $0.01"},null,null,{"$f":"Working!$J17","v":"- $0.01"},null,null,{"$f":"Working!$J27","v":"- $0.01"},null,null,{"$f":"Working!$J37","v":"- $0.01"}]
[null,{"$f":"Working!$F7","v":"$0.01"},null,null,{"$f":"Working!$F17","v":"$0.01"},null,null,{"$f":"Working!$F27","v":"$0.01"},null,null,{"$f":"Working!$F37","v":"$0.01"}]
[]
[{"$f":"CONCATENATE(Working!A8,\")\")","v":"6)"},{"$f":"Working!$M8","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A18,\")\")","v":"16)"},{"$f":"Working!$M18","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A28,\")\")","v":"26)"},{"$f":"Working!$M28","v":"$0.02"},null,{"$f":"CONCATENATE(Working!A38,\")\")","v":"36)"},{"$f":"Working!$M38","v":"$0.02"}]
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[]
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[]
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