Find closest multiple of $65$ to $79$. We see that $1 \times 65 = 65$ is the nearest. Now subtract $65$ from $79$ to get reminder $14$. Add $1$ to quotient.
Find closest multiple of $65$ to $140$. We see that $2 \times 65 = 130$ is the nearest. Now subtract $130$ from $140$ to get reminder $10$. Add $2$ to quotient.
Since $10$ is less than $65$, stop the division. The reminder is $10$. The topmost line $012$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $12$.
