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\begin{array}{l}\phantom{14)}\phantom{1}\\14\overline{)4976}\\\end{array}
Use the 1^{st} digit 4 from dividend 4976
\begin{array}{l}\phantom{14)}0\phantom{2}\\14\overline{)4976}\\\end{array}
Since 4 is less than 14, use the next digit 9 from dividend 4976 and add 0 to the quotient
\begin{array}{l}\phantom{14)}0\phantom{3}\\14\overline{)4976}\\\end{array}
Use the 2^{nd} digit 9 from dividend 4976
\begin{array}{l}\phantom{14)}03\phantom{4}\\14\overline{)4976}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)9}7\\\end{array}
Find closest multiple of 14 to 49. We see that 3 \times 14 = 42 is the nearest. Now subtract 42 from 49 to get reminder 7. Add 3 to quotient.
\begin{array}{l}\phantom{14)}03\phantom{5}\\14\overline{)4976}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)9}77\\\end{array}
Use the 3^{rd} digit 7 from dividend 4976
\begin{array}{l}\phantom{14)}035\phantom{6}\\14\overline{)4976}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)9}77\\\phantom{14)}\underline{\phantom{9}70\phantom{9}}\\\phantom{14)99}7\\\end{array}
Find closest multiple of 14 to 77. We see that 5 \times 14 = 70 is the nearest. Now subtract 70 from 77 to get reminder 7. Add 5 to quotient.
\begin{array}{l}\phantom{14)}035\phantom{7}\\14\overline{)4976}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)9}77\\\phantom{14)}\underline{\phantom{9}70\phantom{9}}\\\phantom{14)99}76\\\end{array}
Use the 4^{th} digit 6 from dividend 4976
\begin{array}{l}\phantom{14)}0355\phantom{8}\\14\overline{)4976}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)9}77\\\phantom{14)}\underline{\phantom{9}70\phantom{9}}\\\phantom{14)99}76\\\phantom{14)}\underline{\phantom{99}70\phantom{}}\\\phantom{14)999}6\\\end{array}
Find closest multiple of 14 to 76. We see that 5 \times 14 = 70 is the nearest. Now subtract 70 from 76 to get reminder 6. Add 5 to quotient.
\text{Quotient: }355 \text{Reminder: }6
Since 6 is less than 14, stop the division. The reminder is 6. The topmost line 0355 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 355.