Next right the numbers you're dividing with. The 7 would be the divisor and the 147 would be the dividend.

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3

Next you see how many times 7 can go into 14. Since it goes in 2 times you put the 2 over the 4 because you divided into 14 not 1.

4

Subtract your answer from 14. In this case your answer is 14 so when you subtract your answer will be 0.

5

Next you bring down the 7. Write it next to the 0.

6

Divide the brought down 7 into the devisor 7. Put your answer above the problem where the 2 is.

7

Multiply the divisor 7 by the 1. Then put the answer (7) under the brought down 7.

8

Then subtract the 7 from the 7. In this case what ever your answer is it would be the remainder. But since the answer is 0 there wouldn't be a remainder.