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\begin{array}{l}\phantom{54)}\phantom{1}\\54\overline{)144}\\\end{array}
Use the 1^{st} digit 1 from dividend 144
\begin{array}{l}\phantom{54)}0\phantom{2}\\54\overline{)144}\\\end{array}
Since 1 is less than 54, use the next digit 4 from dividend 144 and add 0 to the quotient
\begin{array}{l}\phantom{54)}0\phantom{3}\\54\overline{)144}\\\end{array}
Use the 2^{nd} digit 4 from dividend 144
\begin{array}{l}\phantom{54)}00\phantom{4}\\54\overline{)144}\\\end{array}
Since 14 is less than 54, use the next digit 4 from dividend 144 and add 0 to the quotient
\begin{array}{l}\phantom{54)}00\phantom{5}\\54\overline{)144}\\\end{array}
Use the 3^{rd} digit 4 from dividend 144
\begin{array}{l}\phantom{54)}002\phantom{6}\\54\overline{)144}\\\phantom{54)}\underline{\phantom{}108\phantom{}}\\\phantom{54)9}36\\\end{array}
Find closest multiple of 54 to 144. We see that 2 \times 54 = 108 is the nearest. Now subtract 108 from 144 to get reminder 36. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }36
Since 36 is less than 54, stop the division. The reminder is 36. The topmost line 002 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.