Find closest multiple of $13$ to $70$. We see that $5 \times 13 = 65$ is the nearest. Now subtract $65$ from $70$ to get reminder $5$. Add $5$ to quotient.
Find closest multiple of $13$ to $52$. We see that $4 \times 13 = 52$ is the nearest. Now subtract $52$ from $52$ to get reminder $0$. Add $4$ to quotient.
Since $0$ is less than $13$, stop the division. The reminder is $0$. The topmost line $054$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $54$.
