This document explains the steps for long division through a silly mnemonic device "Do Monkeys Sniff Brown Rats?" and works through a sample problem of dividing 16714 by 14. It breaks down the steps as: D(ivide), M(ultiply), S(ubtract), B(ring down), and R(epeat) or Remainder. The problem shows dividing 16714 by 14, going through each step of dividing, multiplying, subtracting, bringing down remaining digits, and repeating the process until reaching a remainder of 13.