Find closest multiple of $21$ to $56$. We see that $2 \times 21 = 42$ is the nearest. Now subtract $42$ from $56$ to get reminder $14$. Add $2$ to quotient.
Find closest multiple of $21$ to $148$. We see that $7 \times 21 = 147$ is the nearest. Now subtract $147$ from $148$ to get reminder $1$. Add $7$ to quotient.
Since $1$ is less than $21$, stop the division. The reminder is $1$. The topmost line $027$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $27$.
