Write down the dividend (number you want to divide) on the right side and divisor (number you want to divide by) on the left side and draw a vertical line between them. Also draw a horizontal line above the divided, over which you will place the digits of the quotient (result of the division). For example, say you want to divide 392 by 28.
Compare the two-digit divisor with the first two digits of the dividend; if the divisor had one digit, you would compare it only with the first digit of the dividend. Check how many times the divisor fits in the two-digit number and place the number in the quotient area; in this case (28 into 39), it's only one (1). One times 28 is 28, so put 28 below "39" in the dividend. If the divisor were larger than the dividend's first two figures, add another digit from the dividend: For example, if the divisor were 50, it would have to be divided into three digits: 392.
Subtract the 28 from 39. On the example, do 39 - 28 = 11. Then "drop" the next digit of the dividend next to the difference; for example, drop 2 (from 392) to form 112.
Repeat the process to until you have no more dividend digits to drop; in the example, the divisor (28) fits four (4) times in 112, leaving no difference and giving 14 (once you place the 4 after the 1 in the quotient area) as the final result. If the result of your last subtraction is zero, the division is exact. Otherwise, you can either say that the division has the stated quotient and remainder, or go to the next step.
Add a zero next to your remainder and put a decimal mark next to the last digit of your quotient to continue the division. Go on until you reach zero as a subtraction result or until you feel the quotient is accurate enough.