Find closest multiple of $23$ to $65$. We see that $2 \times 23 = 46$ is the nearest. Now subtract $46$ from $65$ to get reminder $19$. Add $2$ to quotient.
Find closest multiple of $23$ to $196$. We see that $8 \times 23 = 184$ is the nearest. Now subtract $184$ from $196$ to get reminder $12$. Add $8$ to quotient.
Since $12$ is less than $23$, stop the division. The reminder is $12$. The topmost line $028$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $28$.
