Find closest multiple of $47$ to $239$. We see that $5 \times 47 = 235$ is the nearest. Now subtract $235$ from $239$ to get reminder $4$. Add $5$ to quotient.
Since $4$ is less than $47$, stop the division. The reminder is $4$. The topmost line $005$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.