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\begin{array}{l}\phantom{12)}\phantom{1}\\12\overline{)32}\\\end{array}
Use the 1^{st} digit 3 from dividend 32
\begin{array}{l}\phantom{12)}0\phantom{2}\\12\overline{)32}\\\end{array}
Since 3 is less than 12, use the next digit 2 from dividend 32 and add 0 to the quotient
\begin{array}{l}\phantom{12)}0\phantom{3}\\12\overline{)32}\\\end{array}
Use the 2^{nd} digit 2 from dividend 32
\begin{array}{l}\phantom{12)}02\phantom{4}\\12\overline{)32}\\\phantom{12)}\underline{\phantom{}24\phantom{}}\\\phantom{12)9}8\\\end{array}
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.
\text{Quotient: }2 \text{Reminder: }8
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.