Kumon division worksheet focusing on dividing three-digit numbers by two-digit numbers.

The task involves solving division problems where the divisor is a 2-digit number. Let's solve each problem step by step.

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Problem (1): \( 39 \div 120 \)

#### Step-by-Step Solution:
1. Set up the division: \( 120 \div 39 \).
2. Estimate the quotient:
- How many times does 39 fit into 120?
- \( 39 \times 3 = 117 \) (which is less than 120).
- \( 39 \times 4 = 156 \) (which is greater than 120).
- So, the quotient is 3.
3. Multiply and subtract:
- \( 39 \times 3 = 117 \).
- \( 120 - 117 = 3 \).
4. Remainder: The remainder is 3.

#### Final Answer:
\[ 120 \div 39 = 3 \text{ R } 3 \]

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Problem (2): \( 59 \div 300 \)

#### Step-by-Step Solution:
1. Set up the division: \( 300 \div 59 \).
2. Estimate the quotient:
- How many times does 59 fit into 300?
- \( 59 \times 5 = 295 \) (which is less than 300).
- \( 59 \times 6 = 354 \) (which is greater than 300).
- So, the quotient is 5.
3. Multiply and subtract:
- \( 59 \times 5 = 295 \).
- \( 300 - 295 = 5 \).
4. Remainder: The remainder is 5.

#### Final Answer:
\[ 300 \div 59 = 5 \text{ R } 5 \]

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Problem (3): \( 29 \div 270 \)

#### Step-by-Step Solution:
1. Set up the division: \( 270 \div 29 \).
2. Estimate the quotient:
- How many times does 29 fit into 270?
- \( 29 \times 9 = 261 \) (which is less than 270).
- \( 29 \times 10 = 290 \) (which is greater than 270).
- So, the quotient is 9.
3. Multiply and subtract:
- \( 29 \times 9 = 261 \).
- \( 270 - 261 = 9 \).
4. Remainder: The remainder is 9.

#### Final Answer:
\[ 270 \div 29 = 9 \text{ R } 9 \]

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Problem (4): \( 49 \div 400 \)

#### Step-by-Step Solution:
1. Set up the division: \( 400 \div 49 \).
2. Estimate the quotient:
- How many times does 49 fit into 400?
- \( 49 \times 8 = 392 \) (which is less than 400).
- \( 49 \times 9 = 441 \) (which is greater than 400).
- So, the quotient is 8.
3. Multiply and subtract:
- \( 49 \times 8 = 392 \).
- \( 400 - 392 = 8 \).
4. Remainder: The remainder is 8.

#### Final Answer:
\[ 400 \div 49 = 8 \text{ R } 8 \]

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Problem (5): \( 99 \div 200 \)

#### Step-by-Step Solution:
1. Set up the division: \( 200 \div 99 \).
2. Estimate the quotient:
- How many times does 99 fit into 200?
- \( 99 \times 2 = 198 \) (which is less than 200).
- \( 99 \times 3 = 297 \) (which is greater than 200).
- So, the quotient is 2.
3. Multiply and subtract:
- \( 99 \times 2 = 198 \).
- \( 200 - 198 = 2 \).
4. Remainder: The remainder is 2.

#### Final Answer:
\[ 200 \div 99 = 2 \text{ R } 2 \]

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Problem (6): \( 69 \div 280 \)

#### Step-by-Step Solution:
1. Set up the division: \( 280 \div 69 \).
2. Estimate the quotient:
- How many times does 69 fit into 280?
- \( 69 \times 4 = 276 \) (which is less than 280).
- \( 69 \times 5 = 345 \) (which is greater than 280).
- So, the quotient is 4.
3. Multiply and subtract:
- \( 69 \times 4 = 276 \).
- \( 280 - 276 = 4 \).
4. Remainder: The remainder is 4.

#### Final Answer:
\[ 280 \div 69 = 4 \text{ R } 4 \]

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Problem (7): \( 19 \div 140 \)

#### Step-by-Step Solution:
1. Set up the division: \( 140 \div 19 \).
2. Estimate the quotient:
- How many times does 19 fit into 140?
- \( 19 \times 7 = 133 \) (which is less than 140).
- \( 19 \times 8 = 152 \) (which is greater than 140).
- So, the quotient is 7.
3. Multiply and subtract:
- \( 19 \times 7 = 133 \).
- \( 140 - 133 = 7 \).
4. Remainder: The remainder is 7.

#### Final Answer:
\[ 140 \div 19 = 7 \text{ R } 7 \]

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Final Answers:

\[
\boxed{
\begin{aligned}
(1) & \quad 3 \text{ R } 3 \\
(2) & \quad 5 \text{ R } 5 \\
(3) & \quad 9 \text{ R } 9 \\
(4) & \quad 8 \text{ R } 8 \\
(5) & \quad 2 \text{ R } 2 \\
(6) & \quad 4 \text{ R } 4 \\
(7) & \quad 7 \text{ R } 7 \\
\end{aligned}
}
\]