Find closest multiple of $32$ to $108$. We see that $3 \times 32 = 96$ is the nearest. Now subtract $96$ from $108$ to get reminder $12$. Add $3$ to quotient.
Find closest multiple of $32$ to $129$. We see that $4 \times 32 = 128$ is the nearest. Now subtract $128$ from $129$ to get reminder $1$. Add $4$ to quotient.
Since $1$ is less than $32$, stop the division. The reminder is $1$. The topmost line $0034$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $34$.
