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\begin{array}{l}\phantom{12)}\phantom{1}\\12\overline{)545}\\\end{array}
Use the 1^{st} digit 5 from dividend 545
\begin{array}{l}\phantom{12)}0\phantom{2}\\12\overline{)545}\\\end{array}
Since 5 is less than 12, use the next digit 4 from dividend 545 and add 0 to the quotient
\begin{array}{l}\phantom{12)}0\phantom{3}\\12\overline{)545}\\\end{array}
Use the 2^{nd} digit 4 from dividend 545
\begin{array}{l}\phantom{12)}04\phantom{4}\\12\overline{)545}\\\phantom{12)}\underline{\phantom{}48\phantom{9}}\\\phantom{12)9}6\\\end{array}
Find closest multiple of 12 to 54. We see that 4 \times 12 = 48 is the nearest. Now subtract 48 from 54 to get reminder 6. Add 4 to quotient.
\begin{array}{l}\phantom{12)}04\phantom{5}\\12\overline{)545}\\\phantom{12)}\underline{\phantom{}48\phantom{9}}\\\phantom{12)9}65\\\end{array}
Use the 3^{rd} digit 5 from dividend 545
\begin{array}{l}\phantom{12)}045\phantom{6}\\12\overline{)545}\\\phantom{12)}\underline{\phantom{}48\phantom{9}}\\\phantom{12)9}65\\\phantom{12)}\underline{\phantom{9}60\phantom{}}\\\phantom{12)99}5\\\end{array}
Find closest multiple of 12 to 65. We see that 5 \times 12 = 60 is the nearest. Now subtract 60 from 65 to get reminder 5. Add 5 to quotient.
\text{Quotient: }45 \text{Reminder: }5
Since 5 is less than 12, stop the division. The reminder is 5. The topmost line 045 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 45.