First you have to put it into the correct format
37 l 978
Since 37 fits into the number 97 2 time you would write the two on top of the 7 then subtract 72 (37 times 2) from 97
2 6
37 l 978. 0
72 l now bring down the 8 to get 258
V
2 5 8 Now find how many times 37 can fully fit into 258 which is 6 so put the 6 at the top next to the 2 and subtract 222 from 258
258-222 This equals 36 so add a decimal to the 8 and bring down the zero
360 find how many times 37 fits into 360 and repeat the process your final answer will be 26.43
sorry about the format