This lesson plan is for a 5th grade math class to teach dividing two-digit dividends by one-digit divisors without calculators. The teacher will use boxes of tissues and example word problems to demonstrate the concepts of dividend, divisor, quotient, and remainder. Students will then complete a worksheet independently and practice with flash cards in pairs. To assess understanding, students will complete an exit card word problem about dividing marbles between brothers. The learning specialist will support students with IEPs.