Write the division problem on a sheet of paper. Write the divisor, followed by a division bracket to the right of the divisor and the dividend under the bracket. For instance, you could divide 550 by 40. You would write down 40, then the division bracket after the number 40, followed by the number 550 underneath the bracket.

Look at the first two digits of the dividend, beginning with the left side of the number. Decide if the divisor will fit into these two digits. In this example, 40 will fit into 55 once. Write the answer (1 in this example) on top of the division bracket. Place the number 1 over the tens column of the divisor, which is the second digit from the right. This number will serve as the first digit of the quotient.

If you had a division problem in which the divisor didn't fit into the first two digits of the dividend, you would divide the divisor into the first three digits and write your answer over the ones column.

Multiply your answer times the divisor. In this case, you would multiply 1 times 40 to get 40. Write this product underneath the first two digits of the dividend. Draw a line and subtract the product from these digits. In this example, you would subtract 40 from 55 to get 15.

Write the next unused digit in the dividend to the right of your answer from Step 3. In this example, you would write the zero from the dividend next to the 15 from Step 3, which would give you 150.

Divide the divisor into the number that you created in Step 4, which was 150. Write your answer on top of the bracket, to the right of the first digit of your quotient. This new digit will be the second digit in your quotient. In example, you would divide 40 into 150 three times. Write the 3 on top of the bracket, to the right of your first digit, which was 1.

Multiply your answer from Step 5 times the divisor and subtract again, as you did in Step 3. In this case, you would multiply 3 times 40 to get 120. Write 120 underneath the 150 in the problem. Draw a line and subtract 120 from 150 to get 30.

Write your answer with a remainder, fraction or decimal. In this case, you could write your answer as 13R30 (13 with a remainder of 30) or 13 30/40. You could reduce 13 30/40 to 13 3/4. If you need to give an answer in decimal form, divide 4 into 3 to get .75. Add this to your answer to get 13.75.