Find closest multiple of $10$ to $39$. We see that $3 \times 10 = 30$ is the nearest. Now subtract $30$ from $39$ to get reminder $9$. Add $3$ to quotient.
Since $9$ is less than $10$, stop the division. The reminder is $9$. The topmost line $03$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $3$.