Find closest multiple of $46$ to $239$. We see that $5 \times 46 = 230$ is the nearest. Now subtract $230$ from $239$ to get reminder $9$. Add $5$ to quotient.
Since $9$ is less than $46$, stop the division. The reminder is $9$. The topmost line $005$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.