Find closest multiple of $25$ to $96$. We see that $3 \times 25 = 75$ is the nearest. Now subtract $75$ from $96$ to get reminder $21$. Add $3$ to quotient.
Find closest multiple of $25$ to $215$. We see that $8 \times 25 = 200$ is the nearest. Now subtract $200$ from $215$ to get reminder $15$. Add $8$ to quotient.
Since $15$ is less than $25$, stop the division. The reminder is $15$. The topmost line $038$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $38$.
