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\begin{array}{l}\phantom{10)}\phantom{1}\\10\overline{)30}\\\end{array}
Use the 1^{st} digit 3 from dividend 30
\begin{array}{l}\phantom{10)}0\phantom{2}\\10\overline{)30}\\\end{array}
Since 3 is less than 10, use the next digit 0 from dividend 30 and add 0 to the quotient
\begin{array}{l}\phantom{10)}0\phantom{3}\\10\overline{)30}\\\end{array}
Use the 2^{nd} digit 0 from dividend 30
\begin{array}{l}\phantom{10)}03\phantom{4}\\10\overline{)30}\\\phantom{10)}\underline{\phantom{}30\phantom{}}\\\phantom{10)99}0\\\end{array}
Find closest multiple of 10 to 30. We see that 3 \times 10 = 30 is the nearest. Now subtract 30 from 30 to get reminder 0. Add 3 to quotient.
\text{Quotient: }3 \text{Reminder: }0
Since 0 is less than 10, stop the division. The reminder is 0. The topmost line 03 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 3.