Find closest multiple of $12$ to $32$. We see that $2 \times 12 = 24$ is the nearest. Now subtract $24$ from $32$ to get reminder $8$. Add $2$ to quotient.
Since $8$ is less than $12$, stop the division. The reminder is $8$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.