Find closest multiple of $76$ to $228$. We see that $3 \times 76 = 228$ is the nearest. Now subtract $228$ from $228$ to get reminder $0$. Add $3$ to quotient.
Since $0$ is less than $76$, stop the division. The reminder is $0$. The topmost line $003$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.