Find closest multiple of $49$ to $239$. We see that $4 \times 49 = 196$ is the nearest. Now subtract $196$ from $239$ to get reminder $43$. Add $4$ to quotient.
Since $43$ is less than $49$, stop the division. The reminder is $43$. The topmost line $004$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4$.