Find closest multiple of $24$ to $57$. We see that $2 \times 24 = 48$ is the nearest. Now subtract $48$ from $57$ to get reminder $9$. Add $2$ to quotient.
Find closest multiple of $24$ to $96$. We see that $4 \times 24 = 96$ is the nearest. Now subtract $96$ from $96$ to get reminder $0$. Add $4$ to quotient.
Since $0$ is less than $24$, stop the division. The reminder is $0$. The topmost line $024$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $24$.