Find closest multiple of $18$ to $99$. We see that $5 \times 18 = 90$ is the nearest. Now subtract $90$ from $99$ to get reminder $9$. Add $5$ to quotient.
Find closest multiple of $18$ to $90$. We see that $5 \times 18 = 90$ is the nearest. Now subtract $90$ from $90$ to get reminder $0$. Add $5$ to quotient.
Since $0$ is less than $18$, stop the division. The reminder is $0$. The topmost line $055$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $55$.
