200000 − 160032 : 8 = 200000 − 20004 = 179996
$\begin{array}{cc}\begin{array}{l}\underset{¯}{\phantom{0}}160032\\ \phantom{0}\underset{¯}{16}\\ \phantom{00}\underset{¯}{\phantom{0}}0\\ \phantom{000}\underset{¯}{0}\\ \phantom{000}\underset{¯}{\phantom{0}}0\\ \phantom{0000}\underset{¯}{0}\\ \phantom{0000}\underset{¯}{\phantom{0}}3\\ \phantom{00000}\underset{¯}{0}\\ \phantom{0000}\underset{¯}{\phantom{0}}32\\ \phantom{00000}\underset{¯}{32}\\ \phantom{000000}0\end{array}& \begin{array}{l}\overline{)8}\\ \overline{\overline{)20004}}\end{array}\end{array}$
 
$\begin{array}{r}\begin{array}{r}-\end{array}\underline{\begin{array}{r}200000\\ 20004\end{array}}\\ \begin{array}{r}179996\end{array}\end{array}$
 
900000 − 54027 : 9 = 900000 − 6003 = 893997
$\begin{array}{cc}\begin{array}{l}\underset{¯}{\phantom{0}}54027\\ \phantom{0}\underset{¯}{54}\\ \phantom{00}\underset{¯}{\phantom{0}}0\\ \phantom{000}\underset{¯}{0}\\ \phantom{000}\underset{¯}{\phantom{0}}2\\ \phantom{0000}\underset{¯}{0}\\ \phantom{000}\underset{¯}{\phantom{0}}27\\ \phantom{0000}\underset{¯}{27}\\ \phantom{00000}0\end{array}& \begin{array}{l}\overline{)9}\\ \overline{\overline{)6003}}\end{array}\end{array}$
 
$\begin{array}{r}\begin{array}{r}-\end{array}\underline{\begin{array}{r}900000\\ 6003\end{array}}\\ \begin{array}{r}893997\end{array}\end{array}$
 
200000 − 521160 : 4 = 200000 − 130290 = 69710
$\begin{array}{cc}\begin{array}{l}\underset{¯}{\phantom{0}}521160\\ \phantom{0}\underset{¯}{4}\\ \underset{¯}{\phantom{0}}12\\ \phantom{0}\underset{¯}{12}\\ \phantom{00}\underset{¯}{\phantom{0}}1\\ \phantom{000}\underset{¯}{0}\\ \phantom{00}\underset{¯}{\phantom{0}}11\\ \phantom{0000}\underset{¯}{8}\\ \phantom{000}\underset{¯}{\phantom{0}}36\\ \phantom{0000}\underset{¯}{36}\\ \phantom{00000}\underset{¯}{\phantom{0}}0\\ \phantom{000000}\underset{¯}{0}\\ \phantom{000000}0\end{array}& \begin{array}{l}\overline{)4}\\ \overline{\overline{)130290}}\end{array}\end{array}$
 
$\begin{array}{r}\begin{array}{r}-\end{array}\underline{\begin{array}{r}200000\\ 130290\end{array}}\\ \begin{array}{r}69710\end{array}\end{array}$
 
400000 − 81270 : 3 = 400000 − 27090 = 372910
$\begin{array}{cc}\begin{array}{l}\underset{¯}{\phantom{0}}81270\\ \phantom{0}\underset{¯}{6}\\ \underset{¯}{\phantom{0}}21\\ \phantom{0}\underset{¯}{21}\\ \phantom{00}\underset{¯}{\phantom{0}}2\\ \phantom{000}\underset{¯}{0}\\ \phantom{00}\underset{¯}{\phantom{0}}27\\ \phantom{000}\underset{¯}{27}\\ \phantom{0000}\underset{¯}{\phantom{0}}0\\ \phantom{00000}\underset{¯}{0}\\ \phantom{00000}0\end{array}& \begin{array}{l}\overline{)3}\\ \overline{\overline{)27090}}\end{array}\end{array}$
 
$\begin{array}{r}\begin{array}{r}-\end{array}\underline{\begin{array}{r}400000\\ 27090\end{array}}\\ \begin{array}{r}372910\end{array}\end{array}$