Find closest multiple of $139$ to $345$. We see that $2 \times 139 = 278$ is the nearest. Now subtract $278$ from $345$ to get reminder $67$. Add $2$ to quotient.
Since $67$ is less than $139$, stop the division. The reminder is $67$. The topmost line $002$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.