Find closest multiple of $23$ to $109$. We see that $4 \times 23 = 92$ is the nearest. Now subtract $92$ from $109$ to get reminder $17$. Add $4$ to quotient.
Since $17$ is less than $23$, stop the division. The reminder is $17$. The topmost line $004$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4$.