To divide a seven-digit number by a three-digit number (for example 1365420 ÷ 276), follow these steps:

• Place the divisor (276) before the division bracket and place the dividend (1365420) under it.

           
276)1365420



• Examine the first three digits of the dividend (136). It is smaller than 276 so it can't be divided by 276 to produce a whole number. Next take the first four digits of the dividend (1365) and determine how many 276's it contains. The number 1365 contains four 276's (276*4=1104) but not 5 (276*5=1380). Place the 4 above the division bracket and directly above the 5.

       4   
276)1365420



• Multiply the 4 by 276 and place the result (1104) below the 1365 of the dividend.

       4   
276)1365420
    1104



• Draw a line under the 1104 and subtract it from 1365 (1365-1104 = 261).

       4   
276)1365420
    1104
     261



• Since 261 is smaller than 276, bring down the 4 from the 1365420 and place it to the right of the 1 in 261 (2614).

       4   
276)1365420
    1104
     2614



• Divide 2614 by 276 and place that answer above the division bracket to the right of the 4.

       49  
276)1365420
    1104
     2614



• Multiply the 9 of the quotient by the divisor (276) to get 2484 and place this below the 2614. Draw a line under the 2484 and subtract 2484 from 2614 to get an answer of 130. Bring down the 2 from the 1365420 and place it to the right of the 0 in 130.

       49  
276)1365420
    1104
     2614
     2484
      1302



• Divide 1302 by 276 and place that answer above the division bracket to the right of the 9.

       494 
276)1365420
    1104
     2614
     2484
      1302



• Multiply the 4 of the quotient by the divisor (276) to get 1104 and place this below the 1302. Draw a line under the 1104 and subtract 1104 from 1302 to get an answer of 198. Bring down the 0 from the 1365420 and place it to the right of the 8 in 198.

       494 
276)1365420
    1104
     2614
     2484
      1302
      1104
       1980



• Divide 1980 by 276 and place that answer above the division bracket to the right of the 4.

       4947
276)1365420
    1104
     2614
     2484
      1302
      1104
       1980



• Multiply the 7 of the quotient by the divisor (276) to get 1932 and place this below the 1980. Draw a line under the 1932 and subtract 1932 from 1980 to get an answer of 48. The number 48 is called the "remainder" and indicates that there were 48 left over.

       4947 R48
276)1365420
    1104
     2614
     2484
      1302
      1104
       1980
       1932
         48