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\begin{array}{l}\phantom{20)}\phantom{1}\\20\overline{)47}\\\end{array}
Use the 1^{st} digit 4 from dividend 47
\begin{array}{l}\phantom{20)}0\phantom{2}\\20\overline{)47}\\\end{array}
Since 4 is less than 20, use the next digit 7 from dividend 47 and add 0 to the quotient
\begin{array}{l}\phantom{20)}0\phantom{3}\\20\overline{)47}\\\end{array}
Use the 2^{nd} digit 7 from dividend 47
\begin{array}{l}\phantom{20)}02\phantom{4}\\20\overline{)47}\\\phantom{20)}\underline{\phantom{}40\phantom{}}\\\phantom{20)9}7\\\end{array}
Find closest multiple of 20 to 47. We see that 2 \times 20 = 40 is the nearest. Now subtract 40 from 47 to get reminder 7. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }7
Since 7 is less than 20, stop the division. The reminder is 7. The topmost line 02 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.