To add two Victorian sums, simply line them up vertically and add the columns. For example:
```
£ s. d.
```
```
1 2 3
+4 5 6
```
```
5 7 9
```
Subtraction
To subtract one Victorian sum from another, simply line them up vertically and subtract the columns. For example:
```
£ s. d.
```
```
1 2 3
-4 5 6
```
```
-3 3 3
```
Multiplication
To multiply two Victorian sums, first multiply the pounds, then the shillings, and finally the pence. For example:
```
£ s. d.
```
```
1 2 3
x4 5 6
```
```
4 12 18
```
Division
To divide one Victorian sum by another, first divide the pounds, then the shillings, and finally the pence. For example:
```
£ s. d.
```
```
1 2 3
÷4 5 6
```
```
0 4 10
```
Fractions
Victorian sums could also include fractions. To add fractions, first find a common denominator. For example:
```
£ s. d.
```
```
1 2 3
+1/2
```
```
1 2 3 1/2
```
To subtract fractions, first find a common denominator. For example:
```
£ s. d.
```
```
1 2 3
-1/2
```
```
1 2 2 1/2
```
To multiply fractions, simply multiply the numerators and denominators. For example:
```
£ s. d.
```
```
1 2 3
x1/2
```
```
0 11 1 1/2
```
To divide fractions, simply invert the divisor and multiply. For example:
```
£ s. d.
```
```
1 2 3
÷1/2
```
```
2 4 6
```