The distributive property makes this a lot easier to answer. Dividing by 4 is the same as multiplying by 1/4, so:
1/4 x 104
104 equals 100 plus 4, so:
1/4 x (100 + 4)
now distribute the 1/4:
1/4 * 100 + 1/4 * 4
multiplying by 1/4 is the same thing as dividing by 4, so:
100/4 + 4/4
100 divided by 4 is 25, and 4 divided by 4 is 1:
25 + 1
26
therefore 104 divided by 4 is 26