the second step- they wrote a 3 and not a 2 , it should be 2.25, not 2.35
got to go now, bye
@geny55 It depends on how you normally do your division. I do not normally put a negative sign in step 1, because it is understood that it is subtracted. However, if you are taught to put a negative sign, it is not wrong. To find the first arithmetic error, you would need to know the times table: what is 3 times 8?