1. The document explains the steps for long division with a 2 digit divisor through an example of dividing 418 by 21.
2. It breaks down the process into 5 steps - dividing, multiplying, subtracting, bringing down remaining digits, and repeating the steps or noting the remainder.
3. Following these steps, the example divides 418 by 21 and gets a quotient of 20 with a remainder of 3.