basically you take one number at a time. 4 goes into 5 once so we put a 1 at the top and 5-4=1 so we have one at the bottom and pull down the next number. 4 goes into 14 3 times. 14-12=2. we have 2 and bring down another number which is 7. 4 goes into 27, 6 times 27-24= 3 and so on until there are no more numbers