Find closest multiple of $78$ to $569$. We see that $7 \times 78 = 546$ is the nearest. Now subtract $546$ from $569$ to get reminder $23$. Add $7$ to quotient.
Find closest multiple of $78$ to $239$. We see that $3 \times 78 = 234$ is the nearest. Now subtract $234$ from $239$ to get reminder $5$. Add $3$ to quotient.
Since $5$ is less than $78$, stop the division. The reminder is $5$. The topmost line $0073$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $73$.