How to divide a four digit number by a two digit number (e.g. 4138 ÷ 17):

Place the divisor before the division bracket and place the dividend (4138) under it.

17)4138

Examine the first digit of the dividend(4). It is smaller than 17 so can't be
divided by 17 to produce a whole number. Next take the first two digits of the
dividend (41) and determine how many 17's it contains. In this case 41 holds two
seventeens (2*17=34) but not three (3*17=51). Place the 2 above the division bracket.

2
17)4138

Multiply the 2 by 17 and place the result (34) below the 41 of the dividend.

2
17)4138
34

Draw a line under the 34 and subtract it from 41 (41-34=7). Bring down the 3 from
the 4138 and place it to the right of the 7.

2
17)4138
34
73

Divide 73 by 17 and place that answer above the division bracket and to the right of the
two.

24
17)4138
34
73

Multiply the 4 of the quotient by the divisor (17) to get 68 and place this below the
73 under the dividend. Subtract 68 from 73 to give an answer of 5. Bring down the 8 from
the dividend 4138 and place it next to the 5

24
17)4138
34
73
68
58

Divide 58 by 17 and place that answer (3) above the division bracket and to the right of the
four.

243
17)4138
34
73
68
58

Multiply the 3 of the quotient by the divisor (17) to get 51 and place this below the
58 under the dividend. Subtract 51 from 58 to give an answer of 7.

243
17)4138
34
73
68
58
51
7

There are no more digits in the dividend to bring down so the 7 is a remainder. The
final answer could be written in several ways.
243 remainder 7 or sometimes 243r7
or as a mixed number 243 7/17