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\begin{array}{l}\phantom{13)}\phantom{1}\\13\overline{)32}\\\end{array}
Use the 1^{st} digit 3 from dividend 32
\begin{array}{l}\phantom{13)}0\phantom{2}\\13\overline{)32}\\\end{array}
Since 3 is less than 13, use the next digit 2 from dividend 32 and add 0 to the quotient
\begin{array}{l}\phantom{13)}0\phantom{3}\\13\overline{)32}\\\end{array}
Use the 2^{nd} digit 2 from dividend 32
\begin{array}{l}\phantom{13)}02\phantom{4}\\13\overline{)32}\\\phantom{13)}\underline{\phantom{}26\phantom{}}\\\phantom{13)9}6\\\end{array}
Find closest multiple of 13 to 32. We see that 2 \times 13 = 26 is the nearest. Now subtract 26 from 32 to get reminder 6. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }6
Since 6 is less than 13, stop the division. The reminder is 6. The topmost line 02 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.