Find closest multiple of $30$ to $63$. We see that $2 \times 30 = 60$ is the nearest. Now subtract $60$ from $63$ to get reminder $3$. Add $2$ to quotient.
Find closest multiple of $30$ to $39$. We see that $1 \times 30 = 30$ is the nearest. Now subtract $30$ from $39$ to get reminder $9$. Add $1$ to quotient.
Since $9$ is less than $30$, stop the division. The reminder is $9$. The topmost line $021$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $21$.
