Find closest multiple of $76$ to $91$. We see that $1 \times 76 = 76$ is the nearest. Now subtract $76$ from $91$ to get reminder $15$. Add $1$ to quotient.
Find closest multiple of $76$ to $155$. We see that $2 \times 76 = 152$ is the nearest. Now subtract $152$ from $155$ to get reminder $3$. Add $2$ to quotient.
Since $3$ is less than $76$, stop the division. The reminder is $3$. The topmost line $012$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $12$.
