Find closest multiple of $24$ to $75$. We see that $3 \times 24 = 72$ is the nearest. Now subtract $72$ from $75$ to get reminder $3$. Add $3$ to quotient.
Since $3$ is less than $24$, stop the division. The reminder is $3$. The topmost line $03$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.