Find closest multiple of $100$ to $720$. We see that $7 \times 100 = 700$ is the nearest. Now subtract $700$ from $720$ to get reminder $20$. Add $7$ to quotient.
Find closest multiple of $100$ to $200$. We see that $2 \times 100 = 200$ is the nearest. Now subtract $200$ from $200$ to get reminder $0$. Add $2$ to quotient.
Since $0$ is less than $100$, stop the division. The reminder is $0$. The topmost line $0072$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $72$.
