Find closest multiple of $43$ to $398$. We see that $9 \times 43 = 387$ is the nearest. Now subtract $387$ from $398$ to get reminder $11$. Add $9$ to quotient.
Find closest multiple of $43$ to $117$. We see that $2 \times 43 = 86$ is the nearest. Now subtract $86$ from $117$ to get reminder $31$. Add $2$ to quotient.
Since $31$ is less than $43$, stop the division. The reminder is $31$. The topmost line $0092$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $92$.