How to teach long division with remainders?

 Master Long Division Practice Workbook: Improve Your Math Fluency Series (Volume 8)Basic Math and Pre-Algebra Workbook For Dummies Division, Ages 7-12 (Workbook w/Music CD)  Solution for 76999 ÷ 123 - with remainderStep 1Long division works from left to right. Since 123 will not go into 7, a grey 0 has been placed over the 7 and we combine the first two digits to make 76. In this case, 76 is

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