Find closest multiple of $88$ to $105$. We see that $1 \times 88 = 88$ is the nearest. Now subtract $88$ from $105$ to get reminder $17$. Add $1$ to quotient.
Find closest multiple of $88$ to $176$. We see that $2 \times 88 = 176$ is the nearest. Now subtract $176$ from $176$ to get reminder $0$. Add $2$ to quotient.
Since $0$ is less than $88$, stop the division. The reminder is $0$. The topmost line $0012$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $12$.
