Find closest multiple of $12$ to $51$. We see that $4 \times 12 = 48$ is the nearest. Now subtract $48$ from $51$ to get reminder $3$. Add $4$ to quotient.
Find closest multiple of $12$ to $38$. We see that $3 \times 12 = 36$ is the nearest. Now subtract $36$ from $38$ to get reminder $2$. Add $3$ to quotient.
Since $2$ is less than $12$, stop the division. The reminder is $2$. The topmost line $043$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $43$.
