Find closest multiple of $86$ to $184$. We see that $2 \times 86 = 172$ is the nearest. Now subtract $172$ from $184$ to get reminder $12$. Add $2$ to quotient.
Find closest multiple of $86$ to $129$. We see that $1 \times 86 = 86$ is the nearest. Now subtract $86$ from $129$ to get reminder $43$. Add $1$ to quotient.
Since $43$ is less than $86$, stop the division. The reminder is $43$. The topmost line $0021$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $21$.
