Find closest multiple of $23$ to $26$. We see that $1 \times 23 = 23$ is the nearest. Now subtract $23$ from $26$ to get reminder $3$. Add $1$ to quotient.
Find closest multiple of $23$ to $32$. We see that $1 \times 23 = 23$ is the nearest. Now subtract $23$ from $32$ to get reminder $9$. Add $1$ to quotient.
Since $9$ is less than $23$, stop the division. The reminder is $9$. The topmost line $011$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $11$.