The best way to work this out is to find the total number, minus the remained. In this case, subtract four from 196, and this gives you 192. As you've got to put the pencils into 8 boxes, you have to divide 192 by 8, and this gives you 24.
Therefore, Soni can put 24 pencils can be put into each box, with four pencils remaining.
Hope this helps :)
