Find closest multiple of $49$ to $71$. We see that $1 \times 49 = 49$ is the nearest. Now subtract $49$ from $71$ to get reminder $22$. Add $1$ to quotient.
Find closest multiple of $49$ to $228$. We see that $4 \times 49 = 196$ is the nearest. Now subtract $196$ from $228$ to get reminder $32$. Add $4$ to quotient.
Since $32$ is less than $49$, stop the division. The reminder is $32$. The topmost line $014$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $14$.
