Write down the division sentence. For example, you might have 5,010 divided by 26.
Round the divisor and the dividend to see if there are any readily available numbers that can be divided easily. For instance, 26 is close to 25, and 5,010 is close to 5,000. If you look at the first two digits of 5,000, you know that 25 divides into 50 evenly.
Perform division with the rounded numbers. In this case, you would divide 5,000 by 25 to get 200. Because 25 divides into 50 twice, you simply write the 2 and add two zeroes to account for the other two zeros in the number 5,000.