This topic focuses on enhancing skills in long division, specifically advancing to identifying how many times a divisor can fit into a given number with some remainder. It presents problems that involve calculations with two steps, urging learners to figure out the second quotient. The problems are structured to practice dividing smaller numbers into slightly larger ones, progressing from simpler to more nuanced divisions. The topic provides multiple-choice answers to aid in reinforcing the calculation skills needed to solve division with remainders efficiently.