Find closest multiple of $38$ to $157$. We see that $4 \times 38 = 152$ is the nearest. Now subtract $152$ from $157$ to get reminder $5$. Add $4$ to quotient.
Find closest multiple of $38$ to $59$. We see that $1 \times 38 = 38$ is the nearest. Now subtract $38$ from $59$ to get reminder $21$. Add $1$ to quotient.
Since $21$ is less than $38$, stop the division. The reminder is $21$. The topmost line $0041$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $41$.