1. Identify the shortest initial sequence of digits from the dividend (starting from the left) such that .
  2. Compute and write above the rightmost digit of (on the quotient line).
  3. Write below the rightmost digit of .
  4. Bring down the next digit of the dividend (if any) to the right of , forming a new number, which becomes the new .
  5. Repeat steps 2–4 until all digits of the dividend have been processed.
  6. The final after the last step is the , and the concatenation of all values forms the .