Find closest multiple of $12$ to $33$. We see that $2 \times 12 = 24$ is the nearest. Now subtract $24$ from $33$ to get reminder $9$. Add $2$ to quotient.
Find closest multiple of $12$ to $96$. We see that $8 \times 12 = 96$ is the nearest. Now subtract $96$ from $96$ to get reminder $0$. Add $8$ to quotient.
Since $0$ is less than $12$, stop the division. The reminder is $0$. The topmost line $028$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $28$.
