1. round the divisor and find a compatible number for the first 2 digits in dividend, estimate

2. estimate gives you an idea where to start

3. create a ratio table (i usually start it for them) for the dividend; for example, i have them start with 1 and 23, then 10 and 230, then 100 and 2300, then 50 and then 2 and then 20....hope that makes sense

4. now they can use estimate and the ratio table to start subtracting (partial quotients) with the largest number they....

visual (not mine):

https://www.google.com/search?biw=13...ui6nCDTn_MaVM:
(the green writing isn't quite like what i do, but...)