The document provides instructions for dividing multi-digit numbers by single-digit numbers using repeated subtraction. It demonstrates dividing numbers by highlighting the times table being used, circling the number of groups, and subtracting that number of groups from the full amount until reaching zero. Examples are shown dividing 72 by 4, 84 by 6, 96 by 6, 112 by 8, 108 by 6, and 125 by 5.