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\begin{array}{l}\phantom{14)}\phantom{1}\\14\overline{)32}\\\end{array}
Use the 1^{st} digit 3 from dividend 32
\begin{array}{l}\phantom{14)}0\phantom{2}\\14\overline{)32}\\\end{array}
Since 3 is less than 14, use the next digit 2 from dividend 32 and add 0 to the quotient
\begin{array}{l}\phantom{14)}0\phantom{3}\\14\overline{)32}\\\end{array}
Use the 2^{nd} digit 2 from dividend 32
\begin{array}{l}\phantom{14)}02\phantom{4}\\14\overline{)32}\\\phantom{14)}\underline{\phantom{}28\phantom{}}\\\phantom{14)9}4\\\end{array}
Find closest multiple of 14 to 32. We see that 2 \times 14 = 28 is the nearest. Now subtract 28 from 32 to get reminder 4. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }4
Since 4 is less than 14, stop the division. The reminder is 4. The topmost line 02 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.