Find closest multiple of $21$ to $80$. We see that $3 \times 21 = 63$ is the nearest. Now subtract $63$ from $80$ to get reminder $17$. Add $3$ to quotient.
Find closest multiple of $21$ to $175$. We see that $8 \times 21 = 168$ is the nearest. Now subtract $168$ from $175$ to get reminder $7$. Add $8$ to quotient.
Since $7$ is less than $21$, stop the division. The reminder is $7$. The topmost line $038$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $38$.
