Find closest multiple of $43$ to $183$. We see that $4 \times 43 = 172$ is the nearest. Now subtract $172$ from $183$ to get reminder $11$. Add $4$ to quotient.
Find closest multiple of $43$ to $114$. We see that $2 \times 43 = 86$ is the nearest. Now subtract $86$ from $114$ to get reminder $28$. Add $2$ to quotient.
Since $28$ is less than $43$, stop the division. The reminder is $28$. The topmost line $0042$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $42$.