This is my sisters homework may anyone her because she is not understanding if you can her understand plz i will really appreciate this

Set up the equation. On a piece of paper, write the dividend (number being divided) on the right, under the division symbol, and the divisor (number doing the division) to the left on the outside. ...Divide the first digit. ...Divide the first two digits. ...Enter the first digit of the quotient.  

I hope this helps!