Find closest multiple of $28$ to $28$. We see that $1 \times 28 = 28$ is the nearest. Now subtract $28$ from $28$ to get reminder $0$. Add $1$ to quotient.
Find closest multiple of $28$ to $104$. We see that $3 \times 28 = 84$ is the nearest. Now subtract $84$ from $104$ to get reminder $20$. Add $3$ to quotient.
Since $20$ is less than $28$, stop the division. The reminder is $20$. The topmost line $01003$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $1003$.