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\begin{array}{l}\phantom{23)}\phantom{1}\\23\overline{)71}\\\end{array}
Use the 1^{st} digit 7 from dividend 71
\begin{array}{l}\phantom{23)}0\phantom{2}\\23\overline{)71}\\\end{array}
Since 7 is less than 23, use the next digit 1 from dividend 71 and add 0 to the quotient
\begin{array}{l}\phantom{23)}0\phantom{3}\\23\overline{)71}\\\end{array}
Use the 2^{nd} digit 1 from dividend 71
\begin{array}{l}\phantom{23)}03\phantom{4}\\23\overline{)71}\\\phantom{23)}\underline{\phantom{}69\phantom{}}\\\phantom{23)9}2\\\end{array}
Find closest multiple of 23 to 71. We see that 3 \times 23 = 69 is the nearest. Now subtract 69 from 71 to get reminder 2. Add 3 to quotient.
\text{Quotient: }3 \text{Reminder: }2
Since 2 is less than 23, stop the division. The reminder is 2. The topmost line 03 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 3.