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\begin{array}{l}\phantom{145)}\phantom{1}\\145\overline{)514}\\\end{array}
Use the 1^{st} digit 5 from dividend 514
\begin{array}{l}\phantom{145)}0\phantom{2}\\145\overline{)514}\\\end{array}
Since 5 is less than 145, use the next digit 1 from dividend 514 and add 0 to the quotient
\begin{array}{l}\phantom{145)}0\phantom{3}\\145\overline{)514}\\\end{array}
Use the 2^{nd} digit 1 from dividend 514
\begin{array}{l}\phantom{145)}00\phantom{4}\\145\overline{)514}\\\end{array}
Since 51 is less than 145, use the next digit 4 from dividend 514 and add 0 to the quotient
\begin{array}{l}\phantom{145)}00\phantom{5}\\145\overline{)514}\\\end{array}
Use the 3^{rd} digit 4 from dividend 514
\begin{array}{l}\phantom{145)}003\phantom{6}\\145\overline{)514}\\\phantom{145)}\underline{\phantom{}435\phantom{}}\\\phantom{145)9}79\\\end{array}
Find closest multiple of 145 to 514. We see that 3 \times 145 = 435 is the nearest. Now subtract 435 from 514 to get reminder 79. Add 3 to quotient.
\text{Quotient: }3 \text{Reminder: }79
Since 79 is less than 145, stop the division. The reminder is 79. The topmost line 003 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 3.