Find closest multiple of $25$ to $60$. We see that $2 \times 25 = 50$ is the nearest. Now subtract $50$ from $60$ to get reminder $10$. Add $2$ to quotient.
Find closest multiple of $25$ to $100$. We see that $4 \times 25 = 100$ is the nearest. Now subtract $100$ from $100$ to get reminder $0$. Add $4$ to quotient.
Since $0$ is less than $25$, stop the division. The reminder is $0$. The topmost line $024$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $24$.
