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\begin{array}{l}\phantom{96)}\phantom{1}\\96\overline{)738}\\\end{array}
Use the 1^{st} digit 7 from dividend 738
\begin{array}{l}\phantom{96)}0\phantom{2}\\96\overline{)738}\\\end{array}
Since 7 is less than 96, use the next digit 3 from dividend 738 and add 0 to the quotient
\begin{array}{l}\phantom{96)}0\phantom{3}\\96\overline{)738}\\\end{array}
Use the 2^{nd} digit 3 from dividend 738
\begin{array}{l}\phantom{96)}00\phantom{4}\\96\overline{)738}\\\end{array}
Since 73 is less than 96, use the next digit 8 from dividend 738 and add 0 to the quotient
\begin{array}{l}\phantom{96)}00\phantom{5}\\96\overline{)738}\\\end{array}
Use the 3^{rd} digit 8 from dividend 738
\begin{array}{l}\phantom{96)}007\phantom{6}\\96\overline{)738}\\\phantom{96)}\underline{\phantom{}672\phantom{}}\\\phantom{96)9}66\\\end{array}
Find closest multiple of 96 to 738. We see that 7 \times 96 = 672 is the nearest. Now subtract 672 from 738 to get reminder 66. Add 7 to quotient.
\text{Quotient: }7 \text{Reminder: }66
Since 66 is less than 96, stop the division. The reminder is 66. The topmost line 007 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 7.