Find closest multiple of $100$ to $826$. We see that $8 \times 100 = 800$ is the nearest. Now subtract $800$ from $826$ to get reminder $26$. Add $8$ to quotient.
Since $26$ is less than $100$, stop the division. The reminder is $26$. The topmost line $008$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $8$.