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\begin{array}{l}\phantom{32)}\phantom{1}\\32\overline{)420}\\\end{array}
Use the 1^{st} digit 4 from dividend 420
\begin{array}{l}\phantom{32)}0\phantom{2}\\32\overline{)420}\\\end{array}
Since 4 is less than 32, use the next digit 2 from dividend 420 and add 0 to the quotient
\begin{array}{l}\phantom{32)}0\phantom{3}\\32\overline{)420}\\\end{array}
Use the 2^{nd} digit 2 from dividend 420
\begin{array}{l}\phantom{32)}01\phantom{4}\\32\overline{)420}\\\phantom{32)}\underline{\phantom{}32\phantom{9}}\\\phantom{32)}10\\\end{array}
Find closest multiple of 32 to 42. We see that 1 \times 32 = 32 is the nearest. Now subtract 32 from 42 to get reminder 10. Add 1 to quotient.
\begin{array}{l}\phantom{32)}01\phantom{5}\\32\overline{)420}\\\phantom{32)}\underline{\phantom{}32\phantom{9}}\\\phantom{32)}100\\\end{array}
Use the 3^{rd} digit 0 from dividend 420
\begin{array}{l}\phantom{32)}013\phantom{6}\\32\overline{)420}\\\phantom{32)}\underline{\phantom{}32\phantom{9}}\\\phantom{32)}100\\\phantom{32)}\underline{\phantom{9}96\phantom{}}\\\phantom{32)99}4\\\end{array}
Find closest multiple of 32 to 100. We see that 3 \times 32 = 96 is the nearest. Now subtract 96 from 100 to get reminder 4. Add 3 to quotient.
\text{Quotient: }13 \text{Reminder: }4
Since 4 is less than 32, stop the division. The reminder is 4. The topmost line 013 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 13.