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\begin{array}{l}\phantom{11)}\phantom{1}\\11\overline{)300}\\\end{array}
Use the 1^{st} digit 3 from dividend 300
\begin{array}{l}\phantom{11)}0\phantom{2}\\11\overline{)300}\\\end{array}
Since 3 is less than 11, use the next digit 0 from dividend 300 and add 0 to the quotient
\begin{array}{l}\phantom{11)}0\phantom{3}\\11\overline{)300}\\\end{array}
Use the 2^{nd} digit 0 from dividend 300
\begin{array}{l}\phantom{11)}02\phantom{4}\\11\overline{)300}\\\phantom{11)}\underline{\phantom{}22\phantom{9}}\\\phantom{11)9}8\\\end{array}
Find closest multiple of 11 to 30. We see that 2 \times 11 = 22 is the nearest. Now subtract 22 from 30 to get reminder 8. Add 2 to quotient.
\begin{array}{l}\phantom{11)}02\phantom{5}\\11\overline{)300}\\\phantom{11)}\underline{\phantom{}22\phantom{9}}\\\phantom{11)9}80\\\end{array}
Use the 3^{rd} digit 0 from dividend 300
\begin{array}{l}\phantom{11)}027\phantom{6}\\11\overline{)300}\\\phantom{11)}\underline{\phantom{}22\phantom{9}}\\\phantom{11)9}80\\\phantom{11)}\underline{\phantom{9}77\phantom{}}\\\phantom{11)99}3\\\end{array}
Find closest multiple of 11 to 80. We see that 7 \times 11 = 77 is the nearest. Now subtract 77 from 80 to get reminder 3. Add 7 to quotient.
\text{Quotient: }27 \text{Reminder: }3
Since 3 is less than 11, stop the division. The reminder is 3. The topmost line 027 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 27.