Find closest multiple of $10$ to $55$. We see that $5 \times 10 = 50$ is the nearest. Now subtract $50$ from $55$ to get reminder $5$. Add $5$ to quotient.
Find closest multiple of $10$ to $50$. We see that $5 \times 10 = 50$ is the nearest. Now subtract $50$ from $50$ to get reminder $0$. Add $5$ to quotient.
Since $0$ is less than $10$, 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 $55$.
