There are several techniques which can be used when dividing by a single digit whole number. A similar approach can be adopted for dividing by \(4\) (divide by \(2\) then divide by \(2\) again) and ...
Start with \(4\times7\), which is \(28\), so write the \(8\) and carry the \(2\) to the tens column. \(4 \times 3 = 12\), but remember to add the carried \(2\) to get ...