Following on from my earlier post, the division of numbers involving carrying would require the use of place value.
Using the same manipulatives, either the cubes or the numicon shapes, it can be easily seen when the divisor does not go fully into the dividend. The remainder would need to be carried over to the next digit in the dividend. If the dividend was a 3 digit number, the remainder would have a place value of hundreds. This needs to be explained to the student before continuing.
When this remainder is carried over to the next digit, a new set of cubes/shapes would need to be formed. The process is then repeated to arrive at the quotient.