The document outlines the steps for division which are: divide, multiply, subtract, bring down remainder and repeat. It explains that when dividing multiples of 10 by 10, one zero is canceled, and when dividing multiples of 100 by 100, two zeros are canceled. The remaining digits of the dividend become the quotient. Examples are provided such as 34,000 divided by 10 equals 3,400 and 34,000 divided by 100 equals 340. To divide a number by 5, first divide the dividend by 10 and then multiply the quotient by 2.