Find closest multiple of $31$ to $148$. We see that $4 \times 31 = 124$ is the nearest. Now subtract $124$ from $148$ to get reminder $24$. Add $4$ to quotient.
Since $24$ is less than $31$, stop the division. The reminder is $24$. The topmost line $004$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4$.