Find closest multiple of $38$ to $148$. We see that $3 \times 38 = 114$ is the nearest. Now subtract $114$ from $148$ to get reminder $34$. Add $3$ to quotient.
Since $34$ is less than $38$, stop the division. The reminder is $34$. The topmost line $003$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.