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\begin{array}{l}\phantom{34)}\phantom{1}\\34\overline{)544}\\\end{array}
Use the 1^{st} digit 5 from dividend 544
\begin{array}{l}\phantom{34)}0\phantom{2}\\34\overline{)544}\\\end{array}
Since 5 is less than 34, use the next digit 4 from dividend 544 and add 0 to the quotient
\begin{array}{l}\phantom{34)}0\phantom{3}\\34\overline{)544}\\\end{array}
Use the 2^{nd} digit 4 from dividend 544
\begin{array}{l}\phantom{34)}01\phantom{4}\\34\overline{)544}\\\phantom{34)}\underline{\phantom{}34\phantom{9}}\\\phantom{34)}20\\\end{array}
Find closest multiple of 34 to 54. We see that 1 \times 34 = 34 is the nearest. Now subtract 34 from 54 to get reminder 20. Add 1 to quotient.
\begin{array}{l}\phantom{34)}01\phantom{5}\\34\overline{)544}\\\phantom{34)}\underline{\phantom{}34\phantom{9}}\\\phantom{34)}204\\\end{array}
Use the 3^{rd} digit 4 from dividend 544
\begin{array}{l}\phantom{34)}016\phantom{6}\\34\overline{)544}\\\phantom{34)}\underline{\phantom{}34\phantom{9}}\\\phantom{34)}204\\\phantom{34)}\underline{\phantom{}204\phantom{}}\\\phantom{34)999}0\\\end{array}
Find closest multiple of 34 to 204. We see that 6 \times 34 = 204 is the nearest. Now subtract 204 from 204 to get reminder 0. Add 6 to quotient.
\text{Quotient: }16 \text{Reminder: }0
Since 0 is less than 34, stop the division. The reminder is 0. The topmost line 016 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 16.