Find closest multiple of $110$ to $230$. We see that $2 \times 110 = 220$ is the nearest. Now subtract $220$ from $230$ to get reminder $10$. Add $2$ to quotient.
Since $10$ is less than $110$, stop the division. The reminder is $10$. The topmost line $002$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.