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\begin{array}{l}\phantom{23)}\phantom{1}\\23\overline{)348}\\\end{array}
Use the 1^{st} digit 3 from dividend 348
\begin{array}{l}\phantom{23)}0\phantom{2}\\23\overline{)348}\\\end{array}
Since 3 is less than 23, use the next digit 4 from dividend 348 and add 0 to the quotient
\begin{array}{l}\phantom{23)}0\phantom{3}\\23\overline{)348}\\\end{array}
Use the 2^{nd} digit 4 from dividend 348
\begin{array}{l}\phantom{23)}01\phantom{4}\\23\overline{)348}\\\phantom{23)}\underline{\phantom{}23\phantom{9}}\\\phantom{23)}11\\\end{array}
Find closest multiple of 23 to 34. We see that 1 \times 23 = 23 is the nearest. Now subtract 23 from 34 to get reminder 11. Add 1 to quotient.
\begin{array}{l}\phantom{23)}01\phantom{5}\\23\overline{)348}\\\phantom{23)}\underline{\phantom{}23\phantom{9}}\\\phantom{23)}118\\\end{array}
Use the 3^{rd} digit 8 from dividend 348
\begin{array}{l}\phantom{23)}015\phantom{6}\\23\overline{)348}\\\phantom{23)}\underline{\phantom{}23\phantom{9}}\\\phantom{23)}118\\\phantom{23)}\underline{\phantom{}115\phantom{}}\\\phantom{23)99}3\\\end{array}
Find closest multiple of 23 to 118. We see that 5 \times 23 = 115 is the nearest. Now subtract 115 from 118 to get reminder 3. Add 5 to quotient.
\text{Quotient: }15 \text{Reminder: }3
Since 3 is less than 23, stop the division. The reminder is 3. The topmost line 015 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 15.