Find closest multiple of $25$ to $78$. We see that $3 \times 25 = 75$ is the nearest. Now subtract $75$ from $78$ to get reminder $3$. Add $3$ to quotient.
Since $3$ is less than $25$, stop the division. The reminder is $3$. The topmost line $03$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.