Find closest multiple of $145$ to $348$. We see that $2 \times 145 = 290$ is the nearest. Now subtract $290$ from $348$ to get reminder $58$. Add $2$ to quotient.
Find closest multiple of $145$ to $580$. We see that $4 \times 145 = 580$ is the nearest. Now subtract $580$ from $580$ to get reminder $0$. Add $4$ to quotient.
Since $0$ is less than $145$, stop the division. The reminder is $0$. The topmost line $0024$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $24$.
