## Lesson: Regrouping to Divide

Introducing the Concept

After students learn the concept of division and the basic division facts, it is time for them to move on to dividing greater numbers. Manipulatives will help students grasp this concept. In this lesson, we'll introduce students to the division of greater numbers with no regrouping.

**Materials:** play money: ten $1 bills, 10 dimes, and 10 pennies for each student or pair of students, or use Learning Tool 6 in the *Learning Tools Folder*

**Preparation:** Distribute the play money to each student or pair of students.

**Prerequisite Skills and Background:** Students should understand the concept of division, know the basic division facts, and know how to model amounts of money with $1 bills, dimes, and pennies.