Find closest multiple of $12$ to $23$. We see that $1 \times 12 = 12$ is the nearest. Now subtract $12$ from $23$ to get reminder $11$. Add $1$ to quotient.
Find closest multiple of $12$ to $116$. We see that $9 \times 12 = 108$ is the nearest. Now subtract $108$ from $116$ to get reminder $8$. Add $9$ to quotient.
Since $8$ is less than $12$, stop the division. The reminder is $8$. The topmost line $019$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $19$.
