Find closest multiple of $10$ to $30$. We see that $3 \times 10 = 30$ is the nearest. Now subtract $30$ from $30$ to get reminder $0$. Add $3$ to quotient.
Since $0$ is less than $10$, stop the division. The reminder is $0$. The topmost line $03$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.
