Find closest multiple of $72$ to $297$. We see that $4 \times 72 = 288$ is the nearest. Now subtract $288$ from $297$ to get reminder $9$. Add $4$ to quotient.
Find closest multiple of $72$ to $96$. We see that $1 \times 72 = 72$ is the nearest. Now subtract $72$ from $96$ to get reminder $24$. Add $1$ to quotient.
Since $24$ is less than $72$, stop the division. The reminder is $24$. The topmost line $0041$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $41$.