Find closest multiple of $25$ to $31$. We see that $1 \times 25 = 25$ is the nearest. Now subtract $25$ from $31$ to get reminder $6$. Add $1$ to quotient.
Find closest multiple of $25$ to $60$. We see that $2 \times 25 = 50$ is the nearest. Now subtract $50$ from $60$ to get reminder $10$. Add $2$ to quotient.
Since $10$ is less than $25$, stop the division. The reminder is $10$. The topmost line $012$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $12$.
