Find closest multiple of $32$ to $52$. We see that $1 \times 32 = 32$ is the nearest. Now subtract $32$ from $52$ to get reminder $20$. Add $1$ to quotient.
Find closest multiple of $32$ to $206$. We see that $6 \times 32 = 192$ is the nearest. Now subtract $192$ from $206$ to get reminder $14$. Add $6$ to quotient.
Since $14$ is less than $32$, stop the division. The reminder is $14$. The topmost line $016$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $16$.
