Find closest multiple of $33$ to $88$. We see that $2 \times 33 = 66$ is the nearest. Now subtract $66$ from $88$ to get reminder $22$. Add $2$ to quotient.
Since $22$ is less than $33$, stop the division. The reminder is $22$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.