Find closest multiple of $44$ to $239$. We see that $5 \times 44 = 220$ is the nearest. Now subtract $220$ from $239$ to get reminder $19$. Add $5$ to quotient.
Since $19$ is less than $44$, stop the division. The reminder is $19$. The topmost line $005$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.