Find closest multiple of $46$ to $78$. We see that $1 \times 46 = 46$ is the nearest. Now subtract $46$ from $78$ to get reminder $32$. Add $1$ to quotient.
Find closest multiple of $46$ to $326$. We see that $7 \times 46 = 322$ is the nearest. Now subtract $322$ from $326$ to get reminder $4$. Add $7$ to quotient.
Since $4$ is less than $46$, stop the division. The reminder is $4$. The topmost line $017$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $17$.
