Find closest multiple of $44$ to $257$. We see that $5 \times 44 = 220$ is the nearest. Now subtract $220$ from $257$ to get reminder $37$. Add $5$ to quotient.
Since $37$ is less than $44$, stop the division. The reminder is $37$. The topmost line $005$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.