Find closest multiple of $34$ to $95$. We see that $2 \times 34 = 68$ is the nearest. Now subtract $68$ from $95$ to get reminder $27$. Add $2$ to quotient.
Find closest multiple of $34$ to $272$. We see that $8 \times 34 = 272$ is the nearest. Now subtract $272$ from $272$ to get reminder $0$. Add $8$ to quotient.
Since $0$ is less than $34$, 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 $28$.
