Theory:

Let us recall the place value of the numbers.
 
The place values of the whole number part is constructed below.
 
Place value_4.png
 
Now, learn about the place values of the decimal part.
The first digit which placed after a decimal point is called tenths place.
The tenth place is 110 of the number.
Place value_2.png
 
We can also show decimals using blocks.
1. Hundreds block have \(100\) boxes
 
2. Tens block have \(10\) boxes
 
3. Ones block have \(1\) box.
 
4. Tenths block have 110 boxes of ones block.
Decimal block_1.png
 
In the above image:
 
\(2\) hundreds box + \(3\) tens box + \(5\) ones box + \(4\) tenths box
 
200+30+5+410=235.4
 
This number can be read as "two hundred thirty-five and 4 tenths".
 
It also can be read as "two hundred thirty-five point four".
 
This also can be represented in the place value table.
 
Place value_5.png
 
Important!
110 means \(1\) part out of \(10\) parts of a whole.