Find closest multiple of $48$ to $239$. We see that $4 \times 48 = 192$ is the nearest. Now subtract $192$ from $239$ to get reminder $47$. Add $4$ to quotient.
Since $47$ is less than $48$, stop the division. The reminder is $47$. The topmost line $004$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4$.