Find closest multiple of $23$ to $54$. We see that $2 \times 23 = 46$ is the nearest. Now subtract $46$ from $54$ to get reminder $8$. Add $2$ to quotient.
Since $8$ is less than $23$, stop the division. The reminder is $8$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.