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\begin{array}{l}\phantom{24)}\phantom{1}\\24\overline{)78}\\\end{array}
Use the 1^{st} digit 7 from dividend 78
\begin{array}{l}\phantom{24)}0\phantom{2}\\24\overline{)78}\\\end{array}
Since 7 is less than 24, use the next digit 8 from dividend 78 and add 0 to the quotient
\begin{array}{l}\phantom{24)}0\phantom{3}\\24\overline{)78}\\\end{array}
Use the 2^{nd} digit 8 from dividend 78
\begin{array}{l}\phantom{24)}03\phantom{4}\\24\overline{)78}\\\phantom{24)}\underline{\phantom{}72\phantom{}}\\\phantom{24)9}6\\\end{array}
Find closest multiple of 24 to 78. We see that 3 \times 24 = 72 is the nearest. Now subtract 72 from 78 to get reminder 6. Add 3 to quotient.
\text{Quotient: }3 \text{Reminder: }6
Since 6 is less than 24, stop the division. The reminder is 6. The topmost line 03 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 3.