Find closest multiple of $86$ to $93$. We see that $1 \times 86 = 86$ is the nearest. Now subtract $86$ from $93$ to get reminder $7$. Add $1$ to quotient.
Find closest multiple of $86$ to $720$. We see that $8 \times 86 = 688$ is the nearest. Now subtract $688$ from $720$ to get reminder $32$. Add $8$ to quotient.
Since $32$ is less than $86$, stop the division. The reminder is $32$. The topmost line $0108$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $108$.