Find closest multiple of $23$ to $73$. We see that $3 \times 23 = 69$ is the nearest. Now subtract $69$ from $73$ to get reminder $4$. Add $3$ to quotient.
Find closest multiple of $23$ to $45$. We see that $1 \times 23 = 23$ is the nearest. Now subtract $23$ from $45$ to get reminder $22$. Add $1$ to quotient.
Since $22$ is less than $23$, stop the division. The reminder is $22$. The topmost line $031$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $31$.