Long division is a method for dividing one number, called the dividend, by another, called the divisor, to find the quotient. Here is the step-by-step process for performing long division:

1. Write the dividend and divisor.
2. Divide the first digit of the dividend by the divisor, and write the result above the dividend.
3. Multiply the divisor by the result from step 2, and write the result below the first digit of the dividend.
4. Subtract the result from step 3 from the first two digits of the dividend.
5. Bring down the next digit of the dividend (if there is one) and repeat the process, starting at step 2.
6. Continue the process until there are no more digits to bring down, or until the result of the division is exact.

Here is an example of long division:

Dividend: 365 Divisor: 5

1. Divide 3 by 5 to get 0.6. Write 0.6 above the 3.
2. Multiply 5 by 0.6 to get 3. Write 3 below the 3.
3. Subtract 3 from 3 to get 0. Write 0 below the line.
4. Bring down the 6.
5. Divide 6 by 5 to get 1.2. Write 1.2 above the 6.
6. Multiply 5 by 1.2 to get 6. Write 6 below the 6.
7. Subtract 6 from 6 to get 0. Write 0 below the line.

The final result is 73, which is the quotient.

I hope this helps! Let me know if you have any questions.