When students have difficulty with partial quotients division, you can have them make helping rows of the table of the number that they are dividing by. Have them solve a problem step by step, with no remainder. Look carefully at the steps that the students make and try to encourage them to take bigger steps (not 10 × 3 = 30 and 10 × 3 = 30, but in one step 20 × 3 = 60). After this they can practice with problems for which there IS a remainder.