14 | 23 | 2 | 9 | 9 | :8 | 9 | ||||

5 | 3 | 3 | 3 | 1 | 3 | |||||

-4 | -21 | -23 | -15 | -12 | ||||||

28 | 18 | 16 | 3 | 27 | ||||||

4 | 5 | 3 | 3 | 5 | 6 | |||||

Quotient |

Steps:

1.) Place a colon two digits from the right since we now have two digits in flag.

2.) Divide 23 by 5 to get quotient as 4 and remainder as 3.

3.) Carry the remainder 3 to the next digit 2 and get 32 as gross dividend.

4.) Now, since there are 2 digits in the flag we will use 2 quotient digits in the flag, we will use 2 quotient digits from the previous two colums to carry out a cross multiplication with the 2 digits of the flag. We will then substract the result from the gross dividend to compute the next dividend.

5.) Since the quotient 4 has only one digit we pad it with a zero on the left and multiply the quotient 04 by the flag 14 as follows:

1 4

0 4

4 x 0 + 1 x 4 = 4

6.) We will subtract 4 from gross dividend 32 to get 28 as net divided.

7.) Divide 28 by 5 to get the quotient as 5 and remainder as 3.

8.) Carry the remainder 3 to the next digit 9 and get 39 as gross dividend.

9.) Now the previous two quotient digits are 4 and 5 which are multiplied by the flag 14 as follows:

1 4

4 5

1 x 5 + 4 X 4 = 21 we will substract 21 from the gross divident 39 to get 18 as net dividend.

Repeat the process for remaining columns.