Find closest multiple of $41$ to $99$. We see that $2 \times 41 = 82$ is the nearest. Now subtract $82$ from $99$ to get reminder $17$. Add $2$ to quotient.
Find closest multiple of $41$ to $176$. We see that $4 \times 41 = 164$ is the nearest. Now subtract $164$ from $176$ to get reminder $12$. Add $4$ to quotient.
Since $12$ is less than $41$, stop the division. The reminder is $12$. The topmost line $024$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $24$.