Find closest multiple of $12$ to $60$. We see that $5 \times 12 = 60$ is the nearest. Now subtract $60$ from $60$ to get reminder $0$. Add $5$ to quotient.
Since $0$ is less than $12$, stop the division. The reminder is $0$. The topmost line $05$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.
