Find closest multiple of $20$ to $46$. We see that $2 \times 20 = 40$ is the nearest. Now subtract $40$ from $46$ to get reminder $6$. Add $2$ to quotient.
Since $6$ is less than $20$, stop the division. The reminder is $6$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.