Find closest multiple of $100$ to $710$. We see that $7 \times 100 = 700$ is the nearest. Now subtract $700$ from $710$ to get reminder $10$. Add $7$ to quotient.
Find closest multiple of $100$ to $100$. We see that $1 \times 100 = 100$ is the nearest. Now subtract $100$ from $100$ to get reminder $0$. Add $1$ to quotient.
Since $0$ is less than $100$, stop the division. The reminder is $0$. The topmost line $0071$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $71$.
