How to divide using addition or subtraction

To divide $60$ by $12$ using subtraction:

$$\begin{align*} &60-12=48\qquad\text{count }1\\ &48-12=36\qquad\text{count }2\\ &36-12=24\qquad\text{count }3\\ &24-12=12\qquad\text{count }4\\ &12-12=0\qquad\;\text{ count }5\;. \end{align*}$$

Thus, $60\div 12=5$.

You can even handle remainders:

$$\begin{align*} &64-12=52\qquad\text{count }1\\ &52-12=40\qquad\text{count }2\\ &40-12=28\qquad\text{count }3\\ &28-12=16\qquad\text{count }4\\ &16-12=4\qquad\;\text{ count }5\;. \end{align*}$$

$4<12$, so $64\div 12$ is $5$ with a remainder of $4$.

If $n$ is divisible by $b$ ($\frac{n}{b}$ is a whole number), then keep doing $n - b - b - b - b - b - \cdots - b$ until the value of that is $0$. The number of times you subtract $b$ is the answer. For example, $\frac{20}{4} \rightarrow 20 - 4 - 4 - 4 - 4 - 4$. We subtracted '$4$' five times, so the answer is $5$.

You can also use additions. One should use results from intermediate calculations to speed up.

Let us divide 63 by 12. $$ \begin{split} 12+12=24,&\qquad\textrm{count }1+1=2\\ 24+24=48,&\qquad\textrm{count }2+2=4\\ 48+24=72,&\qquad\textrm{count }4+2=6\textrm{ (exceeded 63)}\\ 48+12=60,&\qquad\textrm{count }4+1=5\textrm{ (so we try adding less)}\\ 63-60=3,&\qquad\textrm{(calculation of the remainder)}\\ \end{split} $$