Find closest multiple of $38$ to $70$. We see that $1 \times 38 = 38$ is the nearest. Now subtract $38$ from $70$ to get reminder $32$. Add $1$ to quotient.
Find closest multiple of $38$ to $326$. We see that $8 \times 38 = 304$ is the nearest. Now subtract $304$ from $326$ to get reminder $22$. Add $8$ to quotient.
Since $22$ is less than $38$, stop the division. The reminder is $22$. The topmost line $018$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $18$.
