Find closest multiple of $17$ to $76$. We see that $4 \times 17 = 68$ is the nearest. Now subtract $68$ from $76$ to get reminder $8$. Add $4$ to quotient.
Find closest multiple of $17$ to $83$. We see that $4 \times 17 = 68$ is the nearest. Now subtract $68$ from $83$ to get reminder $15$. Add $4$ to quotient.
Since $15$ is less than $17$, stop the division. The reminder is $15$. The topmost line $044$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $44$.
