Find closest multiple of $13$ to $27$. We see that $2 \times 13 = 26$ is the nearest. Now subtract $26$ from $27$ to get reminder $1$. Add $2$ to quotient.
Since $1$ is less than $13$, stop the division. The reminder is $1$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.