Find closest multiple of $12$ to $31$. We see that $2 \times 12 = 24$ is the nearest. Now subtract $24$ from $31$ to get reminder $7$. Add $2$ to quotient.
Find closest multiple of $12$ to $72$. We see that $6 \times 12 = 72$ is the nearest. Now subtract $72$ from $72$ to get reminder $0$. Add $6$ to quotient.
Since $0$ is less than $12$, stop the division. The reminder is $0$. The topmost line $026$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $26$.
