Find closest multiple of $10$ to $22$. We see that $2 \times 10 = 20$ is the nearest. Now subtract $20$ from $22$ to get reminder $2$. Add $2$ to quotient.
Find closest multiple of $10$ to $20$. We see that $2 \times 10 = 20$ is the nearest. Now subtract $20$ from $20$ to get reminder $0$. Add $2$ to quotient.
Since $0$ is less than $10$, stop the division. The reminder is $0$. The topmost line $022$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $22$.
