235 can be split into 200+30+5. Each of these can be divided by 5: 200/5+30/5+5/5=40+6+1=47 to give us the quotient.
Another way is to double 235=2*200+2*30+2*5=400+60+10=470 and divide the result by 10 by simply removing the zero to give the quotient 47. This works because dividing by 5 is the same as doubling and dividing by 10: 2/10=1/5.
