Type in "Step by step long division" to google.co.uk ,
Third item down (on mine) says [ppt] SHORT DIVISION & takes you to the URL I have been trying to link. It is a fun presentation using a family to remember the steps.
Division by chunking
(3 digit by 2 digit vertical recording)
Example: If there are 28 chocolates in a box, how many boxes can be filled with 350 chocolates?
So we need 350  28. What this calculation means is How many 28s are there in 350? One way to do this is to subtract individual 28s but this would be inefficient and time-consuming. We need to think about bigger, friendly chunks of 28 such as ten boxes of 28 (28x10=280). This makes the subtraction easier and quicker.
Below you can see how the calculation can be recorded. First 280 (28x10) is subtracted. This is best done mentally by counting on from 280 to 350, to leave 70 chocolates not in boxes. You then consider how many more boxes can be filled. 28x2=56 and when these are subtracted, by counting on from 56 to 70, we have 14 chocolates left.
280 (10 boxes)
56 (2 boxes)
This is not enough to fill a further box so 12 boxes can be filled.