Find closest multiple of $100$ to $235$. We see that $2 \times 100 = 200$ is the nearest. Now subtract $200$ from $235$ to get reminder $35$. Add $2$ to quotient.
Since $35$ is less than $100$, stop the division. The reminder is $35$. The topmost line $002$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.