Find closest multiple of $36$ to $148$. We see that $4 \times 36 = 144$ is the nearest. Now subtract $144$ from $148$ to get reminder $4$. Add $4$ to quotient.
Since $4$ is less than $36$, stop the division. The reminder is $4$. The topmost line $004$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4$.