Find closest multiple of $43$ to $91$. We see that $2 \times 43 = 86$ is the nearest. Now subtract $86$ from $91$ to get reminder $5$. Add $2$ to quotient.
Find closest multiple of $43$ to $52$. We see that $1 \times 43 = 43$ is the nearest. Now subtract $43$ from $52$ to get reminder $9$. Add $1$ to quotient.
Since $9$ is less than $43$, 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 $21$.