Form a number from the first n letters of the dividend, where n is the length of the divisor. For example, if dividing 1234 by 22, then form the number 12.
Append the next digit to the number formed in the previous step if it is smaller than the divisor. In the example above, 12 is indeed smaller than 22, so use 123 instead.
Divide the number obtained in Step 2 by the divisor and write down the quotient and the remainder of this division. The example above produces a quotient of 5 and a remainder of 13.
Append the next digit of the dividend to the remainder. This example yields 134.
Repeat Steps 1 through 4 until there are no more digits to append to the remainder, with the new dividend being the number formed at Step 4 each time.
Form a number from the quotients obtained each time. This is the final quotient of the division. The remainder is the one obtained the last time you perform Step 4. In this case, the two quotients are 5 and 6, forming 56, while the last remainder is 2.