Find closest multiple of $39$ to $148$. We see that $3 \times 39 = 117$ is the nearest. Now subtract $117$ from $148$ to get reminder $31$. Add $3$ to quotient.
Since $31$ is less than $39$, stop the division. The reminder is $31$. The topmost line $003$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.