3. For this example, we will use the sum: 172 ÷ 4. The first thing we do is write 172 at the top of our page. 172 ) 4

4. Next, think of an easy multiple of four. In this example, we know that 4 lots of 25 is 100. We can then subtract 100 from 172. This is our first chunk. 172 - 100 ) 4

5. Next to 100, jot down that this is 25 lots of 4 (so 4 x 25). Then draw a line underneath. 172 - 100 (x25) ) 4

6. It is the same as saying: We can take a manageable chunk of our total to work with. If we take 100 of our total of 172, we know that there are 25 lots of 4 in 100. 172 - 100 (x25) ) 4

7. Next, we subtract 100 from 172, leaving us with 72. We carry this out as a subtraction calculation. 172 - 100 (x25) 72 ) 4

8. We can now think of another easy multiple of 4 which is close to, but lower than 72. In this case, we know 40 is 4 x 10. We write it underneath 72. This is our second chunk. 172 - 100 (x25) 72 - 40 ) 4

9. Again, we know that 40 is 10 lots of 4 (4 x 10) and so we make a note of that in our calculation. 172 - 100 (x25) 72 - 40 (x10) ) 4

10. As we did before, we now subtract 40 from our remaining total (72 – 40). 172 - 100 (x25) 72 - 40 (x10) 32 ) 4

11. Now, we use our multiplication tables to divide 32 by 4. We know that 8 x 4 = 32. 172 - 100 (x25) 72 - 40 (x10) 32 - 32 (x8) ) 4

12. Since 4 x 8 = 32, there wont be a remainder. 172 - 100 (x25) 72 - 40 (x10) 32 - 32 (x8) 0 ) 4

13. The final step is to add the numbers down the right hand side of our calculation. 172 - 100 (x25) 72 - 40 (x10) 32 - 32 (x8) 0 ) 4

14. When we add 25, 10 and 8 together, we get a total of 43. 172 - 100 (x25) 72 - 40 (x10) 32 - 32 (x8) 0 ) 4 2 5 +1 0 + 8 4 3

15. This is our answer. 172 ÷ 4 = 43 172 - 100 (x25) 72 - 40 (x10) 32 - 32 (x8) 0 ) 4 2 5 +1 0 + 8 4 3