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\begin{array}{l}\phantom{12)}\phantom{1}\\12\overline{)476}\\\end{array}
Use the 1^{st} digit 4 from dividend 476
\begin{array}{l}\phantom{12)}0\phantom{2}\\12\overline{)476}\\\end{array}
Since 4 is less than 12, use the next digit 7 from dividend 476 and add 0 to the quotient
\begin{array}{l}\phantom{12)}0\phantom{3}\\12\overline{)476}\\\end{array}
Use the 2^{nd} digit 7 from dividend 476
\begin{array}{l}\phantom{12)}03\phantom{4}\\12\overline{)476}\\\phantom{12)}\underline{\phantom{}36\phantom{9}}\\\phantom{12)}11\\\end{array}
Find closest multiple of 12 to 47. We see that 3 \times 12 = 36 is the nearest. Now subtract 36 from 47 to get reminder 11. Add 3 to quotient.
\begin{array}{l}\phantom{12)}03\phantom{5}\\12\overline{)476}\\\phantom{12)}\underline{\phantom{}36\phantom{9}}\\\phantom{12)}116\\\end{array}
Use the 3^{rd} digit 6 from dividend 476
\begin{array}{l}\phantom{12)}039\phantom{6}\\12\overline{)476}\\\phantom{12)}\underline{\phantom{}36\phantom{9}}\\\phantom{12)}116\\\phantom{12)}\underline{\phantom{}108\phantom{}}\\\phantom{12)99}8\\\end{array}
Find closest multiple of 12 to 116. We see that 9 \times 12 = 108 is the nearest. Now subtract 108 from 116 to get reminder 8. Add 9 to quotient.
\text{Quotient: }39 \text{Reminder: }8
Since 8 is less than 12, stop the division. The reminder is 8. The topmost line 039 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 39.