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\begin{array}{l}\phantom{108)}\phantom{1}\\108\overline{)2700}\\\end{array}
Use the 1^{st} digit 2 from dividend 2700
\begin{array}{l}\phantom{108)}0\phantom{2}\\108\overline{)2700}\\\end{array}
Since 2 is less than 108, use the next digit 7 from dividend 2700 and add 0 to the quotient
\begin{array}{l}\phantom{108)}0\phantom{3}\\108\overline{)2700}\\\end{array}
Use the 2^{nd} digit 7 from dividend 2700
\begin{array}{l}\phantom{108)}00\phantom{4}\\108\overline{)2700}\\\end{array}
Since 27 is less than 108, use the next digit 0 from dividend 2700 and add 0 to the quotient
\begin{array}{l}\phantom{108)}00\phantom{5}\\108\overline{)2700}\\\end{array}
Use the 3^{rd} digit 0 from dividend 2700
\begin{array}{l}\phantom{108)}002\phantom{6}\\108\overline{)2700}\\\phantom{108)}\underline{\phantom{}216\phantom{9}}\\\phantom{108)9}54\\\end{array}
Find closest multiple of 108 to 270. We see that 2 \times 108 = 216 is the nearest. Now subtract 216 from 270 to get reminder 54. Add 2 to quotient.
\begin{array}{l}\phantom{108)}002\phantom{7}\\108\overline{)2700}\\\phantom{108)}\underline{\phantom{}216\phantom{9}}\\\phantom{108)9}540\\\end{array}
Use the 4^{th} digit 0 from dividend 2700
\begin{array}{l}\phantom{108)}0025\phantom{8}\\108\overline{)2700}\\\phantom{108)}\underline{\phantom{}216\phantom{9}}\\\phantom{108)9}540\\\phantom{108)}\underline{\phantom{9}540\phantom{}}\\\phantom{108)9999}0\\\end{array}
Find closest multiple of 108 to 540. We see that 5 \times 108 = 540 is the nearest. Now subtract 540 from 540 to get reminder 0. Add 5 to quotient.
\text{Quotient: }25 \text{Reminder: }0
Since 0 is less than 108, stop the division. The reminder is 0. The topmost line 0025 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 25.