Find closest multiple of $21$ to $73$. We see that $3 \times 21 = 63$ is the nearest. Now subtract $63$ from $73$ to get reminder $10$. Add $3$ to quotient.
Since $10$ is less than $21$, stop the division. The reminder is $10$. The topmost line $03$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.