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\begin{array}{l}\phantom{70)}\phantom{1}\\70\overline{)1928}\\\end{array}
Use the 1^{st} digit 1 from dividend 1928
\begin{array}{l}\phantom{70)}0\phantom{2}\\70\overline{)1928}\\\end{array}
Since 1 is less than 70, use the next digit 9 from dividend 1928 and add 0 to the quotient
\begin{array}{l}\phantom{70)}0\phantom{3}\\70\overline{)1928}\\\end{array}
Use the 2^{nd} digit 9 from dividend 1928
\begin{array}{l}\phantom{70)}00\phantom{4}\\70\overline{)1928}\\\end{array}
Since 19 is less than 70, use the next digit 2 from dividend 1928 and add 0 to the quotient
\begin{array}{l}\phantom{70)}00\phantom{5}\\70\overline{)1928}\\\end{array}
Use the 3^{rd} digit 2 from dividend 1928
\begin{array}{l}\phantom{70)}002\phantom{6}\\70\overline{)1928}\\\phantom{70)}\underline{\phantom{}140\phantom{9}}\\\phantom{70)9}52\\\end{array}
Find closest multiple of 70 to 192. We see that 2 \times 70 = 140 is the nearest. Now subtract 140 from 192 to get reminder 52. Add 2 to quotient.
\begin{array}{l}\phantom{70)}002\phantom{7}\\70\overline{)1928}\\\phantom{70)}\underline{\phantom{}140\phantom{9}}\\\phantom{70)9}528\\\end{array}
Use the 4^{th} digit 8 from dividend 1928
\begin{array}{l}\phantom{70)}0027\phantom{8}\\70\overline{)1928}\\\phantom{70)}\underline{\phantom{}140\phantom{9}}\\\phantom{70)9}528\\\phantom{70)}\underline{\phantom{9}490\phantom{}}\\\phantom{70)99}38\\\end{array}
Find closest multiple of 70 to 528. We see that 7 \times 70 = 490 is the nearest. Now subtract 490 from 528 to get reminder 38. Add 7 to quotient.
\text{Quotient: }27 \text{Reminder: }38
Since 38 is less than 70, stop the division. The reminder is 38. The topmost line 0027 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 27.