DIVISION BY A THREE DIGIT NUMBER-51a
    ___13_R55
165) 2200  ESTIMATE BY MULTIPLICATION 165x2=  330
     165                              165X3=  495
     ___                              165X4=  660                          
      550
      495
      ___
       55 

or Step 1         Step 2        Step 3

   ____1_         ____13        ____13 R55 
165) 2200      165) 2200     165) 2200
     165            165           165      answer is  13 R55 
     ----           ___           ___
      550           550           550
                    495           195
                   ____          ___
                                   55   with a remainder of 55 
END