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\begin{array}{l}\phantom{100)}\phantom{1}\\100\overline{)274}\\\end{array}
Use the 1^{st} digit 2 from dividend 274
\begin{array}{l}\phantom{100)}0\phantom{2}\\100\overline{)274}\\\end{array}
Since 2 is less than 100, use the next digit 7 from dividend 274 and add 0 to the quotient
\begin{array}{l}\phantom{100)}0\phantom{3}\\100\overline{)274}\\\end{array}
Use the 2^{nd} digit 7 from dividend 274
\begin{array}{l}\phantom{100)}00\phantom{4}\\100\overline{)274}\\\end{array}
Since 27 is less than 100, use the next digit 4 from dividend 274 and add 0 to the quotient
\begin{array}{l}\phantom{100)}00\phantom{5}\\100\overline{)274}\\\end{array}
Use the 3^{rd} digit 4 from dividend 274
\begin{array}{l}\phantom{100)}002\phantom{6}\\100\overline{)274}\\\phantom{100)}\underline{\phantom{}200\phantom{}}\\\phantom{100)9}74\\\end{array}
Find closest multiple of 100 to 274. We see that 2 \times 100 = 200 is the nearest. Now subtract 200 from 274 to get reminder 74. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }74
Since 74 is less than 100, stop the division. The reminder is 74. The topmost line 002 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.