Find closest multiple of $45$ to $239$. We see that $5 \times 45 = 225$ is the nearest. Now subtract $225$ from $239$ to get reminder $14$. Add $5$ to quotient.
Since $14$ is less than $45$, stop the division. The reminder is $14$. The topmost line $005$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.