Long division

1. Find your partial multiples
(1) = 1 lot
(2) = double 1 lot
(5) = half 10 lots
(10) = 1 lot x 10
(20) = 2 lots x 10

2. Subtract your largest possible partial multiple from the total – do you need 40 lots?

3. Subtract your next largest partial multiple from your answer

4. Add all partial multiples for wholes, answer to subtractions = remainder