For this example, we will use the sum: 172 ÷ 4. The first thing we do is write 172 at the top of our page. 172 ) 4

Next, think of an easy multiple of four. In this example, we know that 4 lots of 25 is 100. We can then subtract 100 from 172. This is our first chunk ) 4

Next to 100, jot down that this is 25 lots of 4 (so 4 x 25). Then draw a line underneath (x25) ) 4

It is the same as saying: We can take a manageable chunk of our total to work with. If we take 100 of our total of 172, we know that there are 25 lots of 4 in (x25) ) 4

Next, we subtract 100 from 172, leaving us with 72. We carry this out as a subtraction calculation (x25) 72 ) 4

We can now think of another easy multiple of 4 which is close to, but lower than 72. In this case, we know 40 is 4 x 10. We write it underneath 72. This is our second chunk (x25) ) 4

Again, we know that 40 is 10 lots of 4 (4 x 10) and so we make a note of that in our calculation (x25) (x10) ) 4

As we did before, we now subtract 40 from our remaining total (72 – 40) (x25) (x10) 32 ) 4

Now, we use our multiplication tables to divide 32 by 4. We know that 8 x 4 = (x25) (x10) (x8) ) 4

Since 4 x 8 = 32, there wont be a remainder (x25) (x10) (x8) 0 ) 4

The final step is to add the numbers down the right hand side of our calculation (x25) (x10) (x8) 0 ) 4

When we add 25, 10 and 8 together, we get a total of (x25) (x10) (x8) 0 )

This is our answer. 172 ÷ 4 = (x25) (x10) (x8) 0 )