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\begin{array}{l}\phantom{32)}\phantom{1}\\32\overline{)115}\\\end{array}
Use the 1^{st} digit 1 from dividend 115
\begin{array}{l}\phantom{32)}0\phantom{2}\\32\overline{)115}\\\end{array}
Since 1 is less than 32, use the next digit 1 from dividend 115 and add 0 to the quotient
\begin{array}{l}\phantom{32)}0\phantom{3}\\32\overline{)115}\\\end{array}
Use the 2^{nd} digit 1 from dividend 115
\begin{array}{l}\phantom{32)}00\phantom{4}\\32\overline{)115}\\\end{array}
Since 11 is less than 32, use the next digit 5 from dividend 115 and add 0 to the quotient
\begin{array}{l}\phantom{32)}00\phantom{5}\\32\overline{)115}\\\end{array}
Use the 3^{rd} digit 5 from dividend 115
\begin{array}{l}\phantom{32)}003\phantom{6}\\32\overline{)115}\\\phantom{32)}\underline{\phantom{9}96\phantom{}}\\\phantom{32)9}19\\\end{array}
Find closest multiple of 32 to 115. We see that 3 \times 32 = 96 is the nearest. Now subtract 96 from 115 to get reminder 19. Add 3 to quotient.
\text{Quotient: }3 \text{Reminder: }19
Since 19 is less than 32, stop the division. The reminder is 19. The topmost line 003 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 3.