Find closest multiple of $83$ to $107$. We see that $1 \times 83 = 83$ is the nearest. Now subtract $83$ from $107$ to get reminder $24$. Add $1$ to quotient.
Find closest multiple of $83$ to $249$. We see that $3 \times 83 = 249$ is the nearest. Now subtract $249$ from $249$ to get reminder $0$. Add $3$ to quotient.
Since $0$ is less than $83$, stop the division. The reminder is $0$. The topmost line $0013$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $13$.
