Find closest multiple of $31$ to $68$. We see that $2 \times 31 = 62$ is the nearest. Now subtract $62$ from $68$ to get reminder $6$. Add $2$ to quotient.
Find closest multiple of $31$ to $62$. We see that $2 \times 31 = 62$ is the nearest. Now subtract $62$ from $62$ to get reminder $0$. Add $2$ to quotient.
Since $0$ is less than $31$, stop the division. The reminder is $0$. The topmost line $022$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $22$.