Find closest multiple of $96$ to $708$. We see that $7 \times 96 = 672$ is the nearest. Now subtract $672$ from $708$ to get reminder $36$. Add $7$ to quotient.
Find closest multiple of $96$ to $360$. We see that $3 \times 96 = 288$ is the nearest. Now subtract $288$ from $360$ to get reminder $72$. Add $3$ to quotient.
Since $72$ is less than $96$, stop the division. The reminder is $72$. The topmost line $0073$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $73$.
