Find closest multiple of $325$ to $1289$. We see that $3 \times 325 = 975$ is the nearest. Now subtract $975$ from $1289$ to get reminder $314$. Add $3$ to quotient.
Find closest multiple of $325$ to $3145$. We see that $9 \times 325 = 2925$ is the nearest. Now subtract $2925$ from $3145$ to get reminder $220$. Add $9$ to quotient.
Since $220$ is less than $325$, stop the division. The reminder is $220$. The topmost line $00039$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $39$.