Find closest multiple of $23$ to $80$. We see that $3 \times 23 = 69$ is the nearest. Now subtract $69$ from $80$ to get reminder $11$. Add $3$ to quotient.
Find closest multiple of $23$ to $110$. We see that $4 \times 23 = 92$ is the nearest. Now subtract $92$ from $110$ to get reminder $18$. Add $4$ to quotient.
Since $18$ is less than $23$, stop the division. The reminder is $18$. The topmost line $034$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $34$.