Find closest multiple of $30$ to $90$. We see that $3 \times 30 = 90$ is the nearest. Now subtract $90$ from $90$ to get reminder $0$. Add $3$ to quotient.
Since $0$ is less than $30$, stop the division. The reminder is $0$. The topmost line $03$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.