Compare the number formed by the first two digits of the dividend with the divisor. If it is smaller, use the first three digits of the dividend. For example, if dividing 250 by 15, use 25.
Determine how many times the divisor fits into the number formed in the previous step, then write that number down. For example, when dividing 25 by 15, the number required is 1, since 15 fits into 25 only once.
Multiply the divisor with the number formed in the previous step and subtract it from the number in step 1. The example above produces 25 -- 15 = 10.
Append the next digit of the dividend to the number in step 3 and repeat the process until there are no remaining digits. Continuing the example above, 15 fits into 100 six times.
Form a number by combining the digits yielded in Step 2. This represents the quotient of the operation. In the above example, this number is 16. On the other hand, the remainder of the division is the result obtained after performing the last subtraction in Step 3.