This document provides a lesson on dividing numbers by 10 and 100. It reminds the reader that to multiply by 10 and 100, you move the decimal point to the right by the number of zeros. Then it states that to divide by 10 and 100, you move the decimal point to the left by the same number of zeros. It provides 8 examples of dividing decimals by 10 and 100 and asks the reader to mentally calculate each quotient.