How to divide a six digit number by a three digit number (for example, 365420 ÷ 276).

Place the divisor (276) before the division bracket and place the dividend (365420) under it:

276		3	6	5	4	2	0

Examine the first 3 digits of the dividend (365). The number 365 is smaller than 276 so it can be divided by 276 to produce a whole number. The number 365 contains one 276 (276*1=276) but not 2 (276*2=552). Place the 1 above the division bracket and directly above the 6.

				1
276		3	6	5	4	2	0

Multiply the 1 by 276 and place the result (276) below the 365 of the dividend.

				1
276		3	6	5	4	2	0
		2	7	6

Draw a line under the 276 and subtract it from 365 (365-276 = 89). Since 89 is smaller than 276 bring down the 4 from the 365420 and place it to the right of the 9 in 89 (894).

				1
276		3	6	5	4	2	0
	-	2	7	6
			8	9	4

Divide 894 by 276 and place that answer above the division bracket to the right of the 1.

				1	3
276		3	6	5	4	2	0
	-	2	7	6
			8	9	4

Multiply the 3 of the quotient by the divisor (276) to get 828 and place this below the 894. Draw a line under the 828 and subtract 828 from 894 to get an answer of 66. Bring down the 2 from the 365420 and place it to the right of the 6.

				1	3
276		3	6	5	4	2	0
	-	2	7	6
			8	9	4
		-	8	2	8
				6	6	2

Divide 662 by 276 and place that answer above the division bracket to the right of the 3.

				1	3	2
276		3	6	5	4	2	0
	-	2	7	6
			8	9	4
		-	8	2	8
				6	6	2

Multiply the 2 of the quotient by the divisor (276) to get 552 and place this below the 662. Draw a line under the 552 and subtract 552 from 662 to get an answer of 110. Bring down the 0 from the 365420 and place it to the right of the 0 in 110 (1100).

				1	3	2
276		3	6	5	4	2	0
	-	2	7	6
			8	9	4
		-	8	2	8
				6	6	2
			-	5	5	2
				1	1	0	0

Divide 1100 by 276 and place that answer above the division bracket to the right of the 2.

				1	3	2	3
276		3	6	5	4	2	0
	-	2	7	6
			8	9	4
		-	8	2	8
				6	6	2
			-	5	5	2
				1	1	0	0

Multiply the 3 of the quotient by the divisor (276) to get 828 and place this below the 1100. Draw a line under the 828 and subtract 828 from 1100 to get a difference of 272. The 272 is the remainder. Place it above the division bracket after the letter R.

				1	3	2	3	R	272
276		3	6	5	4	2	0
	-	2	7	6
			8	9	4
		-	8	2	8
				6	6	2
			-	5	5	2
				1	1	0	0
				-	8	2	8
					2	7	2