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\begin{array}{l}\phantom{12)}\phantom{1}\\12\overline{)1976}\\\end{array}
Use the 1^{st} digit 1 from dividend 1976
\begin{array}{l}\phantom{12)}0\phantom{2}\\12\overline{)1976}\\\end{array}
Since 1 is less than 12, use the next digit 9 from dividend 1976 and add 0 to the quotient
\begin{array}{l}\phantom{12)}0\phantom{3}\\12\overline{)1976}\\\end{array}
Use the 2^{nd} digit 9 from dividend 1976
\begin{array}{l}\phantom{12)}01\phantom{4}\\12\overline{)1976}\\\phantom{12)}\underline{\phantom{}12\phantom{99}}\\\phantom{12)9}7\\\end{array}
Find closest multiple of 12 to 19. We see that 1 \times 12 = 12 is the nearest. Now subtract 12 from 19 to get reminder 7. Add 1 to quotient.
\begin{array}{l}\phantom{12)}01\phantom{5}\\12\overline{)1976}\\\phantom{12)}\underline{\phantom{}12\phantom{99}}\\\phantom{12)9}77\\\end{array}
Use the 3^{rd} digit 7 from dividend 1976
\begin{array}{l}\phantom{12)}016\phantom{6}\\12\overline{)1976}\\\phantom{12)}\underline{\phantom{}12\phantom{99}}\\\phantom{12)9}77\\\phantom{12)}\underline{\phantom{9}72\phantom{9}}\\\phantom{12)99}5\\\end{array}
Find closest multiple of 12 to 77. We see that 6 \times 12 = 72 is the nearest. Now subtract 72 from 77 to get reminder 5. Add 6 to quotient.
\begin{array}{l}\phantom{12)}016\phantom{7}\\12\overline{)1976}\\\phantom{12)}\underline{\phantom{}12\phantom{99}}\\\phantom{12)9}77\\\phantom{12)}\underline{\phantom{9}72\phantom{9}}\\\phantom{12)99}56\\\end{array}
Use the 4^{th} digit 6 from dividend 1976
\begin{array}{l}\phantom{12)}0164\phantom{8}\\12\overline{)1976}\\\phantom{12)}\underline{\phantom{}12\phantom{99}}\\\phantom{12)9}77\\\phantom{12)}\underline{\phantom{9}72\phantom{9}}\\\phantom{12)99}56\\\phantom{12)}\underline{\phantom{99}48\phantom{}}\\\phantom{12)999}8\\\end{array}
Find closest multiple of 12 to 56. We see that 4 \times 12 = 48 is the nearest. Now subtract 48 from 56 to get reminder 8. Add 4 to quotient.
\text{Quotient: }164 \text{Reminder: }8
Since 8 is less than 12, stop the division. The reminder is 8. The topmost line 0164 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 164.