Students learn how to perform long division using equivalent and simplified fractions.

As learning progresses they apply place value to divide with decimal numbers.

**Differentiated Learning Objectives:**

- All students should be able to divide a three digit number by a one digit number.
- Most students should be able to a divide three digit number by a two digit number through simplifying a fraction.
- Some students should be able to derive a quotient from a real life problem and solve through simplifying the fraction.