Find closest multiple of $34$ to $72$. We see that $2 \times 34 = 68$ is the nearest. Now subtract $68$ from $72$ to get reminder $4$. Add $2$ to quotient.
Find closest multiple of $34$ to $40$. We see that $1 \times 34 = 34$ is the nearest. Now subtract $34$ from $40$ to get reminder $6$. Add $1$ to quotient.
Since $6$ is less than $34$, stop the division. The reminder is $6$. The topmost line $021$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $21$.
