Division rule involves four steps; they are:

• Step 1: Identify the dividend and divisor and then write in the respective places.
• Step 2: Multiply the divisor with a suitable number such that we get a result close to the dividend.
• Step 3: Subtract the values in the dividend column.
• Step 4: Now, bring down the result and repeat the preceding two steps until the remainder is less than the divisor.