37*4 = 148 which is 14 tens and 8 units
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14 and 8 units
37x7=148 therefore 14x10+8=148 is regrouped
10
14 tens is 140 4 hundreds is 400 The difference is 260.
The number 142 has 14 tens. This is found by dividing 142 by 10, which gives 14.2; the whole number part, 14, represents the number of tens.