Find closest multiple of $46$ to $92$. We see that $2 \times 46 = 92$ is the nearest. Now subtract $92$ from $92$ to get reminder $0$. Add $2$ to quotient.
Find closest multiple of $46$ to $184$. We see that $4 \times 46 = 184$ is the nearest. Now subtract $184$ from $184$ to get reminder $0$. Add $4$ to quotient.
Since $0$ is less than $46$, stop the division. The reminder is $0$. The topmost line $02004$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2004$.