Find closest multiple of $108$ to $350$. We see that $3 \times 108 = 324$ is the nearest. Now subtract $324$ from $350$ to get reminder $26$. Add $3$ to quotient.
Since $26$ is less than $108$, stop the division. The reminder is $26$. The topmost line $003$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.