Find closest multiple of $11$ to $27$. We see that $2 \times 11 = 22$ is the nearest. Now subtract $22$ from $27$ to get reminder $5$. Add $2$ to quotient.
Since $5$ is less than $11$, stop the division. The reminder is $5$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.