Find closest multiple of $35$ to $61$. We see that $1 \times 35 = 35$ is the nearest. Now subtract $35$ from $61$ to get reminder $26$. Add $1$ to quotient.
Find closest multiple of $35$ to $260$. We see that $7 \times 35 = 245$ is the nearest. Now subtract $245$ from $260$ to get reminder $15$. Add $7$ to quotient.
Since $15$ is less than $35$, stop the division. The reminder is $15$. The topmost line $017$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $17$.
