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\begin{array}{l}\phantom{20)}\phantom{1}\\20\overline{)100}\\\end{array}
Use the 1^{st} digit 1 from dividend 100
\begin{array}{l}\phantom{20)}0\phantom{2}\\20\overline{)100}\\\end{array}
Since 1 is less than 20, use the next digit 0 from dividend 100 and add 0 to the quotient
\begin{array}{l}\phantom{20)}0\phantom{3}\\20\overline{)100}\\\end{array}
Use the 2^{nd} digit 0 from dividend 100
\begin{array}{l}\phantom{20)}00\phantom{4}\\20\overline{)100}\\\end{array}
Since 10 is less than 20, use the next digit 0 from dividend 100 and add 0 to the quotient
\begin{array}{l}\phantom{20)}00\phantom{5}\\20\overline{)100}\\\end{array}
Use the 3^{rd} digit 0 from dividend 100
\begin{array}{l}\phantom{20)}005\phantom{6}\\20\overline{)100}\\\phantom{20)}\underline{\phantom{}100\phantom{}}\\\phantom{20)999}0\\\end{array}
Find closest multiple of 20 to 100. We see that 5 \times 20 = 100 is the nearest. Now subtract 100 from 100 to get reminder 0. Add 5 to quotient.
\text{Quotient: }5 \text{Reminder: }0
Since 0 is less than 20, stop the division. The reminder is 0. The topmost line 005 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 5.