The total in the pence column is 25. Since there are 12 pennies in a shilling, 25 is divided by 12 to give 2 with a remainder of 1. The value "1" is then written to the answer row and the value "2" carried forward to the shillings column. This operation is repeated using the values in the shillings column, with the additional step of adding the value that was carried forward from the pennies column. The intermediate total is divided by 20 as there are 20 shillings in a pound. The pound column is then processed, but as pounds are the largest unit that is being considered, no values are carried forward from the pounds column.