Find closest multiple of $78$ to $80$. We see that $1 \times 78 = 78$ is the nearest. Now subtract $78$ from $80$ to get reminder $2$. Add $1$ to quotient.
Find closest multiple of $78$ to $237$. We see that $3 \times 78 = 234$ is the nearest. Now subtract $234$ from $237$ to get reminder $3$. Add $3$ to quotient.
Since $3$ is less than $78$, stop the division. The reminder is $3$. The topmost line $0103$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $103$.