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\begin{array}{l}\phantom{12)}\phantom{1}\\12\overline{)60}\\\end{array}
Use the 1^{st} digit 6 from dividend 60
\begin{array}{l}\phantom{12)}0\phantom{2}\\12\overline{)60}\\\end{array}
Since 6 is less than 12, use the next digit 0 from dividend 60 and add 0 to the quotient
\begin{array}{l}\phantom{12)}0\phantom{3}\\12\overline{)60}\\\end{array}
Use the 2^{nd} digit 0 from dividend 60
\begin{array}{l}\phantom{12)}05\phantom{4}\\12\overline{)60}\\\phantom{12)}\underline{\phantom{}60\phantom{}}\\\phantom{12)99}0\\\end{array}
Find closest multiple of 12 to 60. We see that 5 \times 12 = 60 is the nearest. Now subtract 60 from 60 to get reminder 0. Add 5 to quotient.
\text{Quotient: }5 \text{Reminder: }0
Since 0 is less than 12, stop the division. The reminder is 0. The topmost line 05 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 5.