Find closest multiple of $18$ to $41$. We see that $2 \times 18 = 36$ is the nearest. Now subtract $36$ from $41$ to get reminder $5$. Add $2$ to quotient.
Find closest multiple of $18$ to $54$. We see that $3 \times 18 = 54$ is the nearest. Now subtract $54$ from $54$ to get reminder $0$. Add $3$ to quotient.
Since $0$ is less than $18$, stop the division. The reminder is $0$. The topmost line $023$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $23$.
