When you divide with two digits you follow the same steps you do when dividing by one digit.
3 r5 1. DIVIDE (How many times will 13 fit into 44?) +------- 2. MULTIPLY (3 x 13 = 39) 13 | 44 3. SUBTRACT (44 - 39 = 5) 39 4. REMAINDER ( 5 ) ----- 5
4 r12 +-------- 15 | 72 60 ----- 12
Try a few for yourself!