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With a larger divisor, you will need to consider the digits in both the ones and tens places of your dividend.
Think: How many equal groups of 22 can be made
from 76?
22 does not go evenly into 76, however, the closest you
can get is making 3 groups:
3 x 22 = 66.
Record the 3 in the quotient above the 6. Make sure it
is above the 6, not the 7. Always make sure to line up
your quotients appropriately on top of
the dividend.
Since you divided the 76, not just the 7, the 3 goes
above the last digit to the right that was divided,
which in this case is 6.