Find closest multiple of $42$ to $198$. We see that $4 \times 42 = 168$ is the nearest. Now subtract $168$ from $198$ to get reminder $30$. Add $4$ to quotient.
Find closest multiple of $42$ to $300$. We see that $7 \times 42 = 294$ is the nearest. Now subtract $294$ from $300$ to get reminder $6$. Add $7$ to quotient.
Since $6$ is less than $42$, stop the division. The reminder is $6$. The topmost line $0047$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $47$.