Here is how Han found 31.59 = 13: Q. 214 3 ent 13/3 15 9 - 2 6 5 5 - 5 2 3 9 3 9 0 1. At the second step, Han subtracts 52 from 55. How do you know that these numbers represent tenths? 2. At the third step, Han subtracts 39 from 39. How do you know that these numbers represent hundredths? 3. Check that Han's answer is correct by calculating the product of 2.43 and 13.