Find closest multiple of $22$ to $68$. We see that $3 \times 22 = 66$ is the nearest. Now subtract $66$ from $68$ to get reminder $2$. Add $3$ to quotient.
Find closest multiple of $22$ to $24$. We see that $1 \times 22 = 22$ is the nearest. Now subtract $22$ from $24$ to get reminder $2$. Add $1$ to quotient.
Since $2$ is less than $22$, stop the division. The reminder is $2$. The topmost line $031$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $31$.
