This math topic focuses on practicing the steps of long division, particularly in problems involving subtraction with remainders, followed by bringing down the next digit to continue division. Each exercise simulates a real long division problem where learners are asked to identify the next step in the division process or determine what is left after a specific subtraction. The objective is to enhance students' understanding of long division by applying it in different stages and scenarios, mitigating typical difficulties that arise when dealing with remainders.