For the column division formula, we try the quotient from the high place, such as 3276÷24, and the divisor is 24, which is a two-digit number. Then, we can see that the highest two digits of the dividend are 32, which can be added to 1, leaving the hundredth 8 and 8, and we also find the tenth 7, that is, 87 divided by 24, which can be added to 3 and the remaining 65438.

Generally speaking, it's not difficult. You can divide a multi-digit number into several two-digit numbers, and divide it from the upper digit, and the remainder is the highest digit of the last two digits. The same is true if the divisor is 3 digits. A multi-digit number can be divided into several divisions of three digits, and so on.