Find closest multiple of $14$ to $17$. We see that $1 \times 14 = 14$ is the nearest. Now subtract $14$ from $17$ to get reminder $3$. Add $1$ to quotient.
Find closest multiple of $14$ to $39$. We see that $2 \times 14 = 28$ is the nearest. Now subtract $28$ from $39$ to get reminder $11$. Add $2$ to quotient.
Since $11$ is less than $14$, stop the division. The reminder is $11$. The topmost line $012$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $12$.
