How we will try a few slightly more difficult examples:
4 1. DIVIDE (How many times will 23 fit into 92?)
+------- 2. MULTIPLY (4 x 23 = 92)
23 | 92 3. SUBTRACT (92 - 92 = 0)
92 4. REMAINDER ( none )
-----
0
3
+--------
27 | 81
81
-----
0
Try a few for yourself!