Find closest multiple of $47$ to $203$. We see that $4 \times 47 = 188$ is the nearest. Now subtract $188$ from $203$ to get reminder $15$. Add $4$ to quotient.
Find closest multiple of $47$ to $156$. We see that $3 \times 47 = 141$ is the nearest. Now subtract $141$ from $156$ to get reminder $15$. Add $3$ to quotient.
Since $15$ is less than $47$, stop the division. The reminder is $15$. The topmost line $0043$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $43$.