This math topic focuses on long division without remainders, specifically emphasizing the identification of second subtraction values in two-step problems. It’s designed to build and assess foundational skills in executing long division operations effectively by understanding and determining subsequent values after initial division steps. This is intended for educational level identified as "Level 1," indicating that these problems introduce basic long division concepts. Each question requires the user to study the provided division setup and correctly identify the missing values involved in the subtraction process of the division algorithm.