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Say you have to divide 5327 by 98. The first thing to do is write out the 98 times table.

98 x 1 = 98
98 x 2 = 196 = 98 + 98
98 x 3 = 294 = 196 + 98
98 x 4 = 392 = 294 + 98
98 x 5 = 490 = 392 + 98
98 x 6 = 588 = 490 + 98
98 x 7 = 686 = 588 + 98
98 x 8 = 784 = 686 + 98
98 x 9 = 882 = 784 + 98

This makes it easier to see what the quotient is. Then you divide 532 by 98. As you can see it divides 5 times with 42 remainder.

Then you carry down the 7 and divide 427 by 98. This time it divides 4 times with 35 remainder.

The quotient is 54 and the remainder is 35.