[tex] \frac{2700}{20} = \frac{2000}{20} + \frac{700}{20} = 100 + \frac{700}{20} [/tex]
Then, how many times does 20 go into 700? Well, break it down a little further.
20 goes into 100, 6 times. 20+20+20+20+20+20=100
So 20 goes into 700, 6 x 7 = 35
So the final answer is
[tex] \frac{2700}{20} = \frac{2000}{20} + \frac{700}{20} \\ = 100 + \frac{700}{20} \\ = 100 + (\frac{100}{20} \times 7)[/tex]
[tex]= 100 + (6 \times 7) \\ = 100 + 35 \\ = 135[/tex]
