Find closest multiple of $46$ to $128$. We see that $2 \times 46 = 92$ is the nearest. Now subtract $92$ from $128$ to get reminder $36$. Add $2$ to quotient.
Find closest multiple of $46$ to $360$. We see that $7 \times 46 = 322$ is the nearest. Now subtract $322$ from $360$ to get reminder $38$. Add $7$ to quotient.
Since $38$ is less than $46$, stop the division. The reminder is $38$. The topmost line $0027$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $27$.
