Find closest multiple of $36$ to $99$. We see that $2 \times 36 = 72$ is the nearest. Now subtract $72$ from $99$ to get reminder $27$. Add $2$ to quotient.
Since $27$ is less than $36$, stop the division. The reminder is $27$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.
