You can subtract 280 from 514 and get 234.Now since you had to multiply 28x10, you have to note the number 10 so you can add what you multiply at the end.Now since you can't subtract 280 from 234, you have to find a number to multiple with 28 to get somewhere near 234. 8 is the closest number that you can multiply by 28 to get 234. Now you have to note the number 8 because you used it. There's going to be a remainder but for now add 10 and 8 which is 18.you can check your work by multiplying 18 and 28 which is 504. so 514 divided by 28 is 18 with a remainder of 10.