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\begin{array}{l}\phantom{76)}\phantom{1}\\76\overline{)1324}\\\end{array}
Use the 1^{st} digit 1 from dividend 1324
\begin{array}{l}\phantom{76)}0\phantom{2}\\76\overline{)1324}\\\end{array}
Since 1 is less than 76, use the next digit 3 from dividend 1324 and add 0 to the quotient
\begin{array}{l}\phantom{76)}0\phantom{3}\\76\overline{)1324}\\\end{array}
Use the 2^{nd} digit 3 from dividend 1324
\begin{array}{l}\phantom{76)}00\phantom{4}\\76\overline{)1324}\\\end{array}
Since 13 is less than 76, use the next digit 2 from dividend 1324 and add 0 to the quotient
\begin{array}{l}\phantom{76)}00\phantom{5}\\76\overline{)1324}\\\end{array}
Use the 3^{rd} digit 2 from dividend 1324
\begin{array}{l}\phantom{76)}001\phantom{6}\\76\overline{)1324}\\\phantom{76)}\underline{\phantom{9}76\phantom{9}}\\\phantom{76)9}56\\\end{array}
Find closest multiple of 76 to 132. We see that 1 \times 76 = 76 is the nearest. Now subtract 76 from 132 to get reminder 56. Add 1 to quotient.
\begin{array}{l}\phantom{76)}001\phantom{7}\\76\overline{)1324}\\\phantom{76)}\underline{\phantom{9}76\phantom{9}}\\\phantom{76)9}564\\\end{array}
Use the 4^{th} digit 4 from dividend 1324
\begin{array}{l}\phantom{76)}0017\phantom{8}\\76\overline{)1324}\\\phantom{76)}\underline{\phantom{9}76\phantom{9}}\\\phantom{76)9}564\\\phantom{76)}\underline{\phantom{9}532\phantom{}}\\\phantom{76)99}32\\\end{array}
Find closest multiple of 76 to 564. We see that 7 \times 76 = 532 is the nearest. Now subtract 532 from 564 to get reminder 32. Add 7 to quotient.
\text{Quotient: }17 \text{Reminder: }32
Since 32 is less than 76, stop the division. The reminder is 32. The topmost line 0017 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 17.