Find closest multiple of $43$ to $85$. We see that $1 \times 43 = 43$ is the nearest. Now subtract $43$ from $85$ to get reminder $42$. Add $1$ to quotient.
Find closest multiple of $43$ to $424$. We see that $9 \times 43 = 387$ is the nearest. Now subtract $387$ from $424$ to get reminder $37$. Add $9$ to quotient.
Since $37$ is less than $43$, stop the division. The reminder is $37$. The topmost line $019$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $19$.