First multiply the quarters by 47, the result 94 is written into the first workspace. Next, multiply cwt 12*47 = (2 + 10)*47 but don't add up the partial results (94, 470) yet. Likewise multiply 23 by 47 yielding (141, 940). The quarters column is totaled and the result placed in the second workspace (a trivial move in this case). 94 quarters is 23 cwt and 2 qtr, so place the 2 in the answer and put the 23 in the next column left. Now add up the three entries in the cwt column giving 587. This is 29 t 7 cwt, so write the 7 into the answer and the 29 in the column to the left. Now add up the tons column. There is no adjustment to make, so the result is just copied down.