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\begin{array}{l}\phantom{14)}\phantom{1}\\14\overline{)352}\\\end{array}
Use the 1^{st} digit 3 from dividend 352
\begin{array}{l}\phantom{14)}0\phantom{2}\\14\overline{)352}\\\end{array}
Since 3 is less than 14, use the next digit 5 from dividend 352 and add 0 to the quotient
\begin{array}{l}\phantom{14)}0\phantom{3}\\14\overline{)352}\\\end{array}
Use the 2^{nd} digit 5 from dividend 352
\begin{array}{l}\phantom{14)}02\phantom{4}\\14\overline{)352}\\\phantom{14)}\underline{\phantom{}28\phantom{9}}\\\phantom{14)9}7\\\end{array}
Find closest multiple of 14 to 35. We see that 2 \times 14 = 28 is the nearest. Now subtract 28 from 35 to get reminder 7. Add 2 to quotient.
\begin{array}{l}\phantom{14)}02\phantom{5}\\14\overline{)352}\\\phantom{14)}\underline{\phantom{}28\phantom{9}}\\\phantom{14)9}72\\\end{array}
Use the 3^{rd} digit 2 from dividend 352
\begin{array}{l}\phantom{14)}025\phantom{6}\\14\overline{)352}\\\phantom{14)}\underline{\phantom{}28\phantom{9}}\\\phantom{14)9}72\\\phantom{14)}\underline{\phantom{9}70\phantom{}}\\\phantom{14)99}2\\\end{array}
Find closest multiple of 14 to 72. We see that 5 \times 14 = 70 is the nearest. Now subtract 70 from 72 to get reminder 2. Add 5 to quotient.
\text{Quotient: }25 \text{Reminder: }2
Since 2 is less than 14, stop the division. The reminder is 2. The topmost line 025 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 25.