Say your individual bill total is in Column D, from D2 on down.
In E2, enter this formula:
=D2/4
Now click back in E2 to select it.
In the lower right hand corner of that selected cell you'll see a small
black square.
Hover your cursor over that square until it changes from a fat white cross
to a skinny black cross.
Then click and drag down as many rows as you think you'll need.
This *automatically* copies the formula for you, so that you don't have to
enter it yourself in each individual cell.

Signature
HTH,
RD
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> Have no experience with formulas but thought I could at least create a
> division function. Have a number of bills I share. I just want to create
[quoted text clipped - 3 lines]
> not find a simple division formula in excel 2003. Much thanks for any
> assistance