13 r25      1. DIVIDE  (How many times will 53 fit into 71?)
        +-------       2. MULTIPLY (1 x 53 = 53)
     53 | 714          3. SUBTRACT (71 - 53 = 18)
          53           4. BRING DOWN ( 4 )
         -----         5. DIVIDE (How many times will 53 fit into 184?)
          184          6. MULTIPLY (3 x 53 = 159)
          159          7. SUBTRACT (184-159=25)
         -----         8. REMAINDER (25)
           25