Find closest multiple of $139$ to $973$. We see that $7 \times 139 = 973$ is the nearest. Now subtract $973$ from $973$ to get reminder $0$. Add $7$ to quotient.
Since $0$ is less than $139$, stop the division. The reminder is $0$. The topmost line $007$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $7$.