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*Example*

•xFor 983÷4, put the 9 above the 100s since it is in the 100s place, the 8 above the 10s since it is in the 10s place, and the 3 above the 1s since it is in the 1s place. Put the 4 out front as the divisor.

•xAs shown in blue, circle nine 100s, eight 10s, and three 1s to show the place value of the 9, 8, and x 3 in 983.

•xAs shown in red, show dividing the 100s by 4 by making as many groups of four 100s as possible. Write 2 above the 9 in the problem to indicate two groups of four 100s. Trade the left over 100 for 10 of the next smaller thing, namely, ten 10s. (In computation, what they are called is irrelevant. All that matters is that they are the next smaller things.)

•xAs shown in green, show dividing the 10s by 4 by making as many groups of four 10s as possible. Write 4 above the 8 in the problem to indicate four groups of four 10s. Trade each of the left over 10s for 10 of the next smaller thing, namely, ten 1s, for 20 1s all total.

•xAs shown in purple, show dividing the 1s by 4 by making as many groups of four 1s as possible. Write 5 above the 3 in the problem to indicate five groups of four 1s. Write 3 after the R to indicate the three left over 1s. (To extend to decimals, trade each of the left over 1s for ten 0.1s, and so on and replace the R with a decimal point to indicate that the numbers to the right of it are fractions.)