Find closest multiple of $824$ to $896$. We see that $1 \times 824 = 824$ is the nearest. Now subtract $824$ from $896$ to get reminder $72$. Add $1$ to quotient.
Find closest multiple of $824$ to $7223$. We see that $8 \times 824 = 6592$ is the nearest. Now subtract $6592$ from $7223$ to get reminder $631$. Add $8$ to quotient.
Since $631$ is less than $824$, stop the division. The reminder is $631$. The topmost line $00108$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $108$.