program example
	implicit none

	integer :: H,A,i=0
    
    read(*,*)H,A
    
    do 
    
    	if (H-A>=0) then
        	H=H-A
            i=i+1
        else
        	i=i+1
        	exit
        end if
    end do
    
    write(*,*) i

end program example