Find closest multiple of $28$ to $34$. We see that $1 \times 28 = 28$ is the nearest. Now subtract $28$ from $34$ to get reminder $6$. Add $1$ to quotient.
Find closest multiple of $28$ to $60$. We see that $2 \times 28 = 56$ is the nearest. Now subtract $56$ from $60$ to get reminder $4$. Add $2$ to quotient.
Since $4$ is less than $28$, stop the division. The reminder is $4$. The topmost line $012$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $12$.