Find closest multiple of $75$ to $615$. We see that $8 \times 75 = 600$ is the nearest. Now subtract $600$ from $615$ to get reminder $15$. Add $8$ to quotient.
Find closest multiple of $75$ to $150$. We see that $2 \times 75 = 150$ is the nearest. Now subtract $150$ from $150$ to get reminder $0$. Add $2$ to quotient.
Since $0$ is less than $75$, stop the division. The reminder is $0$. The topmost line $0082$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $82$.
