Find closest multiple of $35$ to $94$. We see that $2 \times 35 = 70$ is the nearest. Now subtract $70$ from $94$ to get reminder $24$. Add $2$ to quotient.
Find closest multiple of $35$ to $245$. We see that $7 \times 35 = 245$ is the nearest. Now subtract $245$ from $245$ to get reminder $0$. Add $7$ to quotient.
Since $0$ is less than $35$, stop the division. The reminder is $0$. The topmost line $027$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $27$.
