Find closest multiple of $30$ to $71$. We see that $2 \times 30 = 60$ is the nearest. Now subtract $60$ from $71$ to get reminder $11$. Add $2$ to quotient.
Find closest multiple of $30$ to $111$. We see that $3 \times 30 = 90$ is the nearest. Now subtract $90$ from $111$ to get reminder $21$. Add $3$ to quotient.
Since $21$ is less than $30$, stop the division. The reminder is $21$. The topmost line $023$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $23$.
