Find closest multiple of $24$ to $67$. We see that $2 \times 24 = 48$ is the nearest. Now subtract $48$ from $67$ to get reminder $19$. Add $2$ to quotient.
Find closest multiple of $24$ to $192$. We see that $8 \times 24 = 192$ is the nearest. Now subtract $192$ from $192$ to get reminder $0$. Add $8$ to quotient.
Since $0$ is less than $24$, stop the division. The reminder is $0$. The topmost line $028$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $28$.
