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\begin{array}{l}\phantom{20)}\phantom{1}\\20\overline{)550}\\\end{array}
Use the 1^{st} digit 5 from dividend 550
\begin{array}{l}\phantom{20)}0\phantom{2}\\20\overline{)550}\\\end{array}
Since 5 is less than 20, use the next digit 5 from dividend 550 and add 0 to the quotient
\begin{array}{l}\phantom{20)}0\phantom{3}\\20\overline{)550}\\\end{array}
Use the 2^{nd} digit 5 from dividend 550
\begin{array}{l}\phantom{20)}02\phantom{4}\\20\overline{)550}\\\phantom{20)}\underline{\phantom{}40\phantom{9}}\\\phantom{20)}15\\\end{array}
Find closest multiple of 20 to 55. We see that 2 \times 20 = 40 is the nearest. Now subtract 40 from 55 to get reminder 15. Add 2 to quotient.
\begin{array}{l}\phantom{20)}02\phantom{5}\\20\overline{)550}\\\phantom{20)}\underline{\phantom{}40\phantom{9}}\\\phantom{20)}150\\\end{array}
Use the 3^{rd} digit 0 from dividend 550
\begin{array}{l}\phantom{20)}027\phantom{6}\\20\overline{)550}\\\phantom{20)}\underline{\phantom{}40\phantom{9}}\\\phantom{20)}150\\\phantom{20)}\underline{\phantom{}140\phantom{}}\\\phantom{20)9}10\\\end{array}
Find closest multiple of 20 to 150. We see that 7 \times 20 = 140 is the nearest. Now subtract 140 from 150 to get reminder 10. Add 7 to quotient.
\text{Quotient: }27 \text{Reminder: }10
Since 10 is less than 20, stop the division. The reminder is 10. The topmost line 027 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 27.