Find closest multiple of $94$ to $96$. We see that $1 \times 94 = 94$ is the nearest. Now subtract $94$ from $96$ to get reminder $2$. Add $1$ to quotient.
Find closest multiple of $94$ to $248$. We see that $2 \times 94 = 188$ is the nearest. Now subtract $188$ from $248$ to get reminder $60$. Add $2$ to quotient.
Since $60$ is less than $94$, stop the division. The reminder is $60$. The topmost line $0102$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $102$.