(i) 2.3 ÷ 100 = \(\frac {23}{100}\) ÷ 100 = \(\frac {23}{100}\) x \(\frac {1}{100}\) = \(\frac {23}{1000}\) = 0.023
(ii) 0.45 ÷ 5 = \(\frac {45}{100}\) ÷ 5 = \(\frac {45}{100}\) x \(\frac 15\) = \(\frac {9}{100}\) = 0.09
(iii) 44.3 ÷ 10 = 44.3 × \(\frac {1}{10}\) = 4.43
(iv) 127.1 ÷ 1000 = 127.1 × \(\frac {1}{1000}\) = 0.1271
(v) 7 ÷ 35 = 7 × \(\frac {1}{3.5} = \frac {7 \times 10}{3.5\times 10} = \frac {70}{35}\) = 2
(vi) 88.5 ÷ 0.15 = \(\frac {885}{10}\) ÷ \(\frac {15}{100}\) = \(\frac {885}{10}\) x \(\frac {100}{15}\) = 590
(vii) 0.4 ÷ 20 = \(\frac {4}{10}\) ÷ 20 = \(\frac {4}{10}\) x \(\frac {1}{20}\) = \(\frac {1}{10\times 5} = \frac {1}{50}\) = 0.02