Find closest multiple of $77$ to $557$. We see that $7 \times 77 = 539$ is the nearest. Now subtract $539$ from $557$ to get reminder $18$. Add $7$ to quotient.
Find closest multiple of $77$ to $185$. We see that $2 \times 77 = 154$ is the nearest. Now subtract $154$ from $185$ to get reminder $31$. Add $2$ to quotient.
Find closest multiple of $77$ to $316$. We see that $4 \times 77 = 308$ is the nearest. Now subtract $308$ from $316$ to get reminder $8$. Add $4$ to quotient.
Since $8$ is less than $77$, stop the division. The reminder is $8$. The topmost line $00724$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $724$.