The document discusses estimating quotients using compatible numbers. It explains that compatible numbers are multiples of the divisor that can be used to break down division problems into easier steps. Several examples are shown such as 3,456 ÷ 5 = 600 by dividing 3,000 by 5, and 4,128 ÷ 8 = 500 by dividing 4,000 by 8. Estimating quotients using compatible numbers makes large division problems more manageable.