for this question, I am going to use the example 249÷20.
Find 249 ÷ 20.
Estimate: 240 ÷ 20 = 12
Divide the tens.
  1 
 ____
20)249 Divide: 24 ÷ 20 = 1
 - 20 Multiply: 1 x 20 = 20
 4 Subtract: 24 - 20 = 4
 Compare: 4 < 20
Bring down the ones. Divide the ones.
 12 R9
 _____
20)249
 - 20V
 49 Divide: 49 ÷ 20 = 2
 - 40 Multiply: 2 x 20 = 40
 9 Subtract: 49 - 40 = 9
 Compare: 9 < 20
The answer is reasonable since it is close to the estimate, 12.
Check.
 20 Divisor
 x 12 x Quotient
_____
 40
+ 200
_____
 240
+ 9 + Remainder
_____
 249 = Dividend