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Group digits as pairs, 2 each.
1st pair is 16. Nearest square is 4^2 =16. So first digit 4.
Take difference, bring down next 2 digits, 04.
Take twice quotient, =4×2=8.
8 is greater than 4. So, put zero and decimal to bring 2 extra zeroes.
Now, quotient is 40. Double is 80.
Choose 3rd digit x such that
80x × x equal to or less than 400. This is not possible as 400 is small. Put one more zero in quotient for 2 more zeroes in column.
Now, quotient is 40.0.
Double =800 , without decimal.
8004×4=32016, which is less than 40000, but 8005×5 is more than 40000. So,choose 4.
And go on.