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\begin{array}{l}\phantom{300)}\phantom{1}\\300\overline{)314}\\\end{array}
Use the 1^{st} digit 3 from dividend 314
\begin{array}{l}\phantom{300)}0\phantom{2}\\300\overline{)314}\\\end{array}
Since 3 is less than 300, use the next digit 1 from dividend 314 and add 0 to the quotient
\begin{array}{l}\phantom{300)}0\phantom{3}\\300\overline{)314}\\\end{array}
Use the 2^{nd} digit 1 from dividend 314
\begin{array}{l}\phantom{300)}00\phantom{4}\\300\overline{)314}\\\end{array}
Since 31 is less than 300, use the next digit 4 from dividend 314 and add 0 to the quotient
\begin{array}{l}\phantom{300)}00\phantom{5}\\300\overline{)314}\\\end{array}
Use the 3^{rd} digit 4 from dividend 314
\begin{array}{l}\phantom{300)}001\phantom{6}\\300\overline{)314}\\\phantom{300)}\underline{\phantom{}300\phantom{}}\\\phantom{300)9}14\\\end{array}
Find closest multiple of 300 to 314. We see that 1 \times 300 = 300 is the nearest. Now subtract 300 from 314 to get reminder 14. Add 1 to quotient.
\text{Quotient: }1 \text{Reminder: }14
Since 14 is less than 300, stop the division. The reminder is 14. The topmost line 001 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 1.