Find closest multiple of $45$ to $175$. We see that $3 \times 45 = 135$ is the nearest. Now subtract $135$ from $175$ to get reminder $40$. Add $3$ to quotient.
Since $40$ is less than $45$, stop the division. The reminder is $40$. The topmost line $003$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.