Find closest multiple of $136$ to $285$. We see that $2 \times 136 = 272$ is the nearest. Now subtract $272$ from $285$ to get reminder $13$. Add $2$ to quotient.
Find closest multiple of $136$ to $136$. We see that $1 \times 136 = 136$ is the nearest. Now subtract $136$ from $136$ to get reminder $0$. Add $1$ to quotient.
Since $0$ is less than $136$, stop the division. The reminder is $0$. The topmost line $0021$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $21$.
