Find closest multiple of $13$ to $93$. We see that $7 \times 13 = 91$ is the nearest. Now subtract $91$ from $93$ to get reminder $2$. Add $7$ to quotient.
Find closest multiple of $13$ to $26$. We see that $2 \times 13 = 26$ is the nearest. Now subtract $26$ from $26$ to get reminder $0$. Add $2$ to quotient.
Since $0$ is less than $13$, stop the division. The reminder is $0$. The topmost line $072$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $72$.
