How we will try a few slightly more difficult examples:
134 r45 1. DIVIDE (How many times will 53 fit into 71?)
+------- 2. MULTIPLY (1 x 53 = 53)
53 | 7147 3. SUBTRACT (71 - 53 = 18)
53 4. BRING DOWN ( 4 )
----- 5. DIVIDE (How many times will 53 fit into 184?)
184 6. MULTIPLY (3 x 53 = 159)
159 7. SUBTRACT (184-159=25)
----- 8. BRING DOWN ( 7 )
257 9. DIVIDE (How many times will 53 fit into 257?)
212 10. MULTIPLY (4 x 53 = 212)
----- 11. SUBTRACT (257 - 212 = 45)
45 12. REMAINDER ( 45 )