Find closest multiple of $28$ to $77$. We see that $2 \times 28 = 56$ is the nearest. Now subtract $56$ from $77$ to get reminder $21$. Add $2$ to quotient.
Find closest multiple of $28$ to $210$. We see that $7 \times 28 = 196$ is the nearest. Now subtract $196$ from $210$ to get reminder $14$. Add $7$ to quotient.
Since $14$ is less than $28$, stop the division. The reminder is $14$. The topmost line $027$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $27$.
