First, you would think about how many 37s are in 90, as 9 is too small. (Note: you could also think, how many 40s are there in 90.)There are two 37s in 90, so write 2 above the last digit of 90. Two 37s is 74; write that product below the 90.Subtract: 90 – 74 is 16. (If the result is larger than the divisor, 37, then you need to use a larger number for the quotient.)Bring down the next digit (0) and consider how many 37s are in 160.There are four 37s in 160, so write the 4 next to the two in the quotient. Four 37s is 148; write that product below the 160.Subtract: 160 – 148 is 12. This is less than 37 so the 4 is correct. Since there are no more digits in the dividend to bring down, you’re done.