Find closest multiple of $144$ to $324$. We see that $2 \times 144 = 288$ is the nearest. Now subtract $288$ from $324$ to get reminder $36$. Add $2$ to quotient.
Since $36$ is less than $144$, stop the division. The reminder is $36$. The topmost line $002$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.
