The worksheet is labeled that it is from the Mifflin-Harcourt Publishing Co. The worksheet is also labeled Lesson 1.8 Common Core Standard CC5 NBT6 Perform operations with multi-digit whole numbers and with decimals to hundreds.
Therefore, this worksheet is not from the specific school or district. It is from one of the major publishing companies that are selling common core aligned products to the public schools.
This worksheet is ridiculously complicated for children new to the concept of division. How in the world is a kid supposed to know to break the 70 into 50 and 20? Why not 35 and 35 or 60 and 10? For someone who does not think in number patterns, this is an impossible assignment.
How in the world as a parent do you help a kid navigate this? It would be far more productive and far less demoralizing to teach kids how to conduct basic math operations first. They can understand the patterns of math then move into number theory. Elementary school kids are not developmentally ready for abstract concepts. By shoving this stuff at them at developmentally incorrect ages, it damages their ability to learn abstract concepts later on in their development.