DIVISION BY A TWO DIGIT NUMBER-50a
    ___33 R550
 65) 2200  ESTIMATE BY MULTIPLICATION 65x2=  130
     195                              65X3=  195
     ___                              65X4=  260 TOO BIG  SO 3 IS THE ANS.
      250
      195
      ___
       550
or Step 1         Step 2        Step 3

   ____3_         ____33        ____33 R550
 65) 2200       65) 2200       6) 2200
     195            195           195      answer is  33 R550
     ----           ___           ___
      250           250           250
                    195           195
                   ____          ___
                     550           550  with a remainder of 550
END