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