excuse the writing io used my mouse so the aim is to find a simple factor thst when u multiply the divisoor by it si lower thatn the dividend in this case i used 10 so 10*36=360 then u subtract 360 ( 540-360=180)from the dividend and record the ten which i did on right side of the attachment then u find another factor that can now multiply 36 but be less that 180 i chose 5 5*36=180 180-180= 0 finally u jus add the factors that used which are the 10 and 5= 15 therefore 540/36 =15