Find closest multiple of $19$ to $76$. We see that $4 \times 19 = 76$ is the nearest. Now subtract $76$ from $76$ to get reminder $0$. Add $4$ to quotient.
Since $0$ is less than $19$, stop the division. The reminder is $0$. The topmost line $04$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4$.