Find closest multiple of $60$ to $102$. We see that $1 \times 60 = 60$ is the nearest. Now subtract $60$ from $102$ to get reminder $42$. Add $1$ to quotient.
Find closest multiple of $60$ to $420$. We see that $7 \times 60 = 420$ is the nearest. Now subtract $420$ from $420$ to get reminder $0$. Add $7$ to quotient.
Since $0$ is less than $60$, stop the division. The reminder is $0$. The topmost line $0017$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $17$.
