Find closest multiple of $24$ to $73$. We see that $3 \times 24 = 72$ is the nearest. Now subtract $72$ from $73$ to get reminder $1$. Add $3$ to quotient.
Find closest multiple of $24$ to $137$. We see that $5 \times 24 = 120$ is the nearest. Now subtract $120$ from $137$ to get reminder $17$. Add $5$ to quotient.
Since $17$ is less than $24$, stop the division. The reminder is $17$. The topmost line $0305$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $305$.