Divide the divisor into the dividend; this is the D for “drive” in the mnemonic. Estimate how many sets you make from the dividend, each continuing the divisor. Begin by estimating for just the first digit or two. For example, in the equation 138 divided by 3, estimate how many sets of three you can make from 13. Write that number above the line of the bracket or after the equals sign, depending on how you’ve formatted the problem. In this case, you would write four.

Multiply the estimate times the divisor; now you’ve used the M for “my.” To continue the example, you will now multiply 4 x 3. Write the number -- this time, it’s 12 -- under the first numbers of the dividend.

Subtract the product from the first numbers of the dividend, to complete the S, or “super,” step of the mnemonic. In the example, you will answer 13-12. Write the result under the subtraction problem.

Compare the number you just wrote to the divisor -- C for “cool.” This number should be less than the divisor. If it is, you are ready for the next step. If it isn’t, you need to go back to the estimating step and choose a larger number -- usually just one more set -- before repeating the multiply, subtract and compare steps.

Bring down the next digit in the dividend to complete the B for “buggy” in the mnemonic. In the example, you would bring down the eight, writing it next to the one you got when you subtracted.

Repeat the steps until you’ve used all of the digits in the dividend. If you still have not reached zero in your subtracting, you have a remainder, which means that the dividend cannot be divided evenly into sets the size of the divisor.