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(ii) Bring down 3 tens
                                                                                                     H   T O
                                 1 hundred 3 tens = 13 tens                                          2   4 4

                                 Divide 13 tens by 3                                             3 7 3 2

                                 3 goes into 13 four times                                           6
                                                                                                     1 3
                                 3 × 4 =12
                                                                                                     1 2
                                 write 4 in tens place in the quotient and 12
                                                                                                          1 2
                                 below 13.                                                                1 2

                                 13 tens – 12 tens = 1 tens                                                   0


                           (iii) Bring down 2 ones

                                 1 ten 2 ones = 12 ones

                                 Divide 12 ones by 3

                                 3 goes into 12 four times


                                 3 × 4 = 12

                                 Write 4 is ones place in the quotient and 12 below 12.


                                 12 ones – 12 ones = 0 ones

                                 Remainder = 0


                                 Quotient = 244

                                 732 ÷ 3 = 244

            Example: Divide 592           by  . 8

            Solution: (i) 8 does not go into 5.

                                                                                                     H   T O
                                 So, we start with tens.
                                                                                                          7 4

                                 5 hundreds + 9 tens = 59 tens                                   8 5 9 2

                                 8 goes into 59 seven times and 8 × 7 = 56                           5 6

                                                                                                          3 2
                                 write 7 in tens place in the quotient and 56
                                                                                                          3 2
                                 below 59.
                                                                                                              0
                                 59 tens – 56 tens = 3 tens



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