Find closest multiple of $32$ to $85$. We see that $2 \times 32 = 64$ is the nearest. Now subtract $64$ from $85$ to get reminder $21$. Add $2$ to quotient.
Find closest multiple of $32$ to $213$. We see that $6 \times 32 = 192$ is the nearest. Now subtract $192$ from $213$ to get reminder $21$. Add $6$ to quotient.
Since $21$ is less than $32$, stop the division. The reminder is $21$. The topmost line $026$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $26$.
