Find closest multiple of $520$ to $724$. We see that $1 \times 520 = 520$ is the nearest. Now subtract $520$ from $724$ to get reminder $204$. Add $1$ to quotient.
Find closest multiple of $520$ to $2045$. We see that $3 \times 520 = 1560$ is the nearest. Now subtract $1560$ from $2045$ to get reminder $485$. Add $3$ to quotient.
Find closest multiple of $520$ to $4850$. We see that $9 \times 520 = 4680$ is the nearest. Now subtract $4680$ from $4850$ to get reminder $170$. Add $9$ to quotient.
Since $170$ is less than $520$, stop the division. The reminder is $170$. The topmost line $00139$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $139$.