Find closest multiple of $46$ to $78$. We see that $1 \times 46 = 46$ is the nearest. Now subtract $46$ from $78$ to get reminder $32$. Add $1$ to quotient.
Since $32$ is less than $46$, stop the division. The reminder is $32$. The topmost line $01$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $1$.