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When dividing decimals, it may be possible to change the calculation so that it involves dividing whole numbers.
To evaluate  
\[\frac{20.4}{0.05}\]
  multiply numerator and denominator by 100 to obtain  
\[\frac{20.4}{0.05} \times \frac{100}{100}= \frac{2040}{5}\]
.
Now carry own the calculation using normal long division, obtaining the result 408.