Find closest multiple of $13$ to $96$. We see that $7 \times 13 = 91$ is the nearest. Now subtract $91$ from $96$ to get reminder $5$. Add $7$ to quotient.
Since $5$ is less than $13$, stop the division. The reminder is $5$. The topmost line $07$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $7$.