Find closest multiple of $32$ to $148$. We see that $4 \times 32 = 128$ is the nearest. Now subtract $128$ from $148$ to get reminder $20$. Add $4$ to quotient.
Since $20$ is less than $32$, stop the division. The reminder is $20$. The topmost line $004$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4$.