He / she didn’t drop down the 2 after subtracting 19 from 242, instead he / she dropped down a 0.
Example question: There are 38 students in a baseball club. The coach needs to split them up into equal groups of 4. How many groups can be made? How many kids are left over?
Answer: You would make groups of 4 to get your quotient (9). Then whatever is NOT in a group is your left over.
-10-40n-8
-18-40n
2(-9-20n)