Teaching steps for long division with large numbers

Division as repeated subtraction - introduction to long divisionMultiplication is repeated addition.  Division is the opposite of multiplication.  You can think of division as repeated subtraction. Example.  Bag 771 apples so there are 3 apples in one bag.  How many bags are needed?You can start by putting 3 apples to one bag, which leaves you 768 apples. Then for each bag you subtract 3 apples