Please explain more on how to find the answers using place value and without calculators.

Given:-
[tex]65\times423=27495[/tex]To find:-
[tex]\frac{274.95}{65}[/tex]So from the given data it is clear that,
[tex]65\times423=27495[/tex]Now we move the value 65 to the right side of the equal to. we get,
[tex]423=\frac{27495}{64}[/tex]Since there is a decimal point before two number in the question. we place that point here also. so we get,
[tex]\begin{gathered} 423=\frac{27495}{64} \\ 4.23=\frac{274.95}{64} \end{gathered}[/tex]So the required value is 4.23