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\begin{array}{l}\phantom{45)}\phantom{1}\\45\overline{)35400}\\\end{array}
Use the 1^{st} digit 3 from dividend 35400
\begin{array}{l}\phantom{45)}0\phantom{2}\\45\overline{)35400}\\\end{array}
Since 3 is less than 45, use the next digit 5 from dividend 35400 and add 0 to the quotient
\begin{array}{l}\phantom{45)}0\phantom{3}\\45\overline{)35400}\\\end{array}
Use the 2^{nd} digit 5 from dividend 35400
\begin{array}{l}\phantom{45)}00\phantom{4}\\45\overline{)35400}\\\end{array}
Since 35 is less than 45, use the next digit 4 from dividend 35400 and add 0 to the quotient
\begin{array}{l}\phantom{45)}00\phantom{5}\\45\overline{)35400}\\\end{array}
Use the 3^{rd} digit 4 from dividend 35400
\begin{array}{l}\phantom{45)}007\phantom{6}\\45\overline{)35400}\\\phantom{45)}\underline{\phantom{}315\phantom{99}}\\\phantom{45)9}39\\\end{array}
Find closest multiple of 45 to 354. We see that 7 \times 45 = 315 is the nearest. Now subtract 315 from 354 to get reminder 39. Add 7 to quotient.
\begin{array}{l}\phantom{45)}007\phantom{7}\\45\overline{)35400}\\\phantom{45)}\underline{\phantom{}315\phantom{99}}\\\phantom{45)9}390\\\end{array}
Use the 4^{th} digit 0 from dividend 35400
\begin{array}{l}\phantom{45)}0078\phantom{8}\\45\overline{)35400}\\\phantom{45)}\underline{\phantom{}315\phantom{99}}\\\phantom{45)9}390\\\phantom{45)}\underline{\phantom{9}360\phantom{9}}\\\phantom{45)99}30\\\end{array}
Find closest multiple of 45 to 390. We see that 8 \times 45 = 360 is the nearest. Now subtract 360 from 390 to get reminder 30. Add 8 to quotient.
\begin{array}{l}\phantom{45)}0078\phantom{9}\\45\overline{)35400}\\\phantom{45)}\underline{\phantom{}315\phantom{99}}\\\phantom{45)9}390\\\phantom{45)}\underline{\phantom{9}360\phantom{9}}\\\phantom{45)99}300\\\end{array}
Use the 5^{th} digit 0 from dividend 35400
\begin{array}{l}\phantom{45)}00786\phantom{10}\\45\overline{)35400}\\\phantom{45)}\underline{\phantom{}315\phantom{99}}\\\phantom{45)9}390\\\phantom{45)}\underline{\phantom{9}360\phantom{9}}\\\phantom{45)99}300\\\phantom{45)}\underline{\phantom{99}270\phantom{}}\\\phantom{45)999}30\\\end{array}
Find closest multiple of 45 to 300. We see that 6 \times 45 = 270 is the nearest. Now subtract 270 from 300 to get reminder 30. Add 6 to quotient.
\text{Quotient: }786 \text{Reminder: }30
Since 30 is less than 45, stop the division. The reminder is 30. The topmost line 00786 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 786.