This gives us this division puzzle to solve,
to figure out what the digits A,B,C,D,E,F,G,
must be in the divisions below. Of course we 
only need A. 

    B               E
2A)71    and    2A)94
   CD              FG 
    2               2

We see right off that CD=69
and FG=92, to give the remainder 2:

    B               E
2A)71    and    2A)94
   69              92
    2               2

So B=3 in order to get the 6 digit of 69.
And E=4 in order to get the 9 digit of 92 
(with 1 to carry)

    3               4
2A)71    and    2A)94
   69              92
    2               2

Now we see that A=3 to get the 9 digit of 69,
and also to get the 2 digit of 92.

    3               4
23)71    and    23)94
   69              92 
    2               2

So the answer is 23.

Edwin