Find closest multiple of $29$ to $130$. We see that $4 \times 29 = 116$ is the nearest. Now subtract $116$ from $130$ to get reminder $14$. Add $4$ to quotient.
Find closest multiple of $29$ to $140$. We see that $4 \times 29 = 116$ is the nearest. Now subtract $116$ from $140$ to get reminder $24$. Add $4$ to quotient.
Since $24$ is less than $29$, stop the division. The reminder is $24$. The topmost line $0044$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $44$.