I totally agree with you forsale_2007. When you don’t have to do it on paper, you think very differently. Lets use the 7.75% tax you’re talking about. If I would have to do it on paper, I would have to calculate one number at a time. But if you do it in your head, you’ll find short cuts that allow you to get the same result faster. Such as multiplying 7.75 by 2 will give you 15.5%. You know what 1% is quickly so you can divide that by 2 to get the .5%, and you know what 10% is quickly, so if you divide that in 1/2 and add it to the 10%, you get 15.5% quite quickly with very simple math. Take that # and divide by 2 and you get your 7.75% tax with very simple math. I think that’s what I think is the difference between showing your work on paper learning method and doing it in your head learning method.