Find closest multiple of $14$ to $40$. We see that $2 \times 14 = 28$ is the nearest. Now subtract $28$ from $40$ to get reminder $12$. Add $2$ to quotient.
Find closest multiple of $14$ to $120$. We see that $8 \times 14 = 112$ is the nearest. Now subtract $112$ from $120$ to get reminder $8$. Add $8$ to quotient.
Since $8$ is less than $14$, stop the division. The reminder is $8$. The topmost line $028$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $28$.
