Find closest multiple of $51$ to $498$. We see that $9 \times 51 = 459$ is the nearest. Now subtract $459$ from $498$ to get reminder $39$. Add $9$ to quotient.
Find closest multiple of $51$ to $394$. We see that $7 \times 51 = 357$ is the nearest. Now subtract $357$ from $394$ to get reminder $37$. Add $7$ to quotient.
Since $37$ is less than $51$, stop the division. The reminder is $37$. The topmost line $0097$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $97$.
