Find closest multiple of $43$ to $239$. We see that $5 \times 43 = 215$ is the nearest. Now subtract $215$ from $239$ to get reminder $24$. Add $5$ to quotient.
Since $24$ is less than $43$, stop the division. The reminder is $24$. The topmost line $005$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.