Find closest multiple of $73$ to $230$. We see that $3 \times 73 = 219$ is the nearest. Now subtract $219$ from $230$ to get reminder $11$. Add $3$ to quotient.
Find closest multiple of $73$ to $110$. We see that $1 \times 73 = 73$ is the nearest. Now subtract $73$ from $110$ to get reminder $37$. Add $1$ to quotient.
Since $37$ is less than $73$, stop the division. The reminder is $37$. The topmost line $0031$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $31$.
