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\begin{array}{l}\phantom{27)}\phantom{1}\\27\overline{)32}\\\end{array}
Use the 1^{st} digit 3 from dividend 32
\begin{array}{l}\phantom{27)}0\phantom{2}\\27\overline{)32}\\\end{array}
Since 3 is less than 27, use the next digit 2 from dividend 32 and add 0 to the quotient
\begin{array}{l}\phantom{27)}0\phantom{3}\\27\overline{)32}\\\end{array}
Use the 2^{nd} digit 2 from dividend 32
\begin{array}{l}\phantom{27)}01\phantom{4}\\27\overline{)32}\\\phantom{27)}\underline{\phantom{}27\phantom{}}\\\phantom{27)9}5\\\end{array}
Find closest multiple of 27 to 32. We see that 1 \times 27 = 27 is the nearest. Now subtract 27 from 32 to get reminder 5. Add 1 to quotient.
\text{Quotient: }1 \text{Reminder: }5
Since 5 is less than 27, stop the division. The reminder is 5. The topmost line 01 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 1.