Find closest multiple of $21$ to $35$. We see that $1 \times 21 = 21$ is the nearest. Now subtract $21$ from $35$ to get reminder $14$. Add $1$ to quotient.
Find closest multiple of $21$ to $147$. We see that $7 \times 21 = 147$ is the nearest. Now subtract $147$ from $147$ to get reminder $0$. Add $7$ to quotient.
Since $0$ is less than $21$, stop the division. The reminder is $0$. The topmost line $017$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $17$.
