Find closest multiple of $81$ to $289$. We see that $3 \times 81 = 243$ is the nearest. Now subtract $243$ from $289$ to get reminder $46$. Add $3$ to quotient.
Find closest multiple of $81$ to $460$. We see that $5 \times 81 = 405$ is the nearest. Now subtract $405$ from $460$ to get reminder $55$. Add $5$ to quotient.
Since $55$ is less than $81$, stop the division. The reminder is $55$. The topmost line $0035$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $35$.