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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)1440}\\\end{array}
Use the 1^{st} digit 1 from dividend 1440
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)1440}\\\end{array}
Since 1 is less than 40, use the next digit 4 from dividend 1440 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)1440}\\\end{array}
Use the 2^{nd} digit 4 from dividend 1440
\begin{array}{l}\phantom{40)}00\phantom{4}\\40\overline{)1440}\\\end{array}
Since 14 is less than 40, use the next digit 4 from dividend 1440 and add 0 to the quotient
\begin{array}{l}\phantom{40)}00\phantom{5}\\40\overline{)1440}\\\end{array}
Use the 3^{rd} digit 4 from dividend 1440
\begin{array}{l}\phantom{40)}003\phantom{6}\\40\overline{)1440}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}24\\\end{array}
Find closest multiple of 40 to 144. We see that 3 \times 40 = 120 is the nearest. Now subtract 120 from 144 to get reminder 24. Add 3 to quotient.
\begin{array}{l}\phantom{40)}003\phantom{7}\\40\overline{)1440}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}240\\\end{array}
Use the 4^{th} digit 0 from dividend 1440
\begin{array}{l}\phantom{40)}0036\phantom{8}\\40\overline{)1440}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}240\\\phantom{40)}\underline{\phantom{9}240\phantom{}}\\\phantom{40)9999}0\\\end{array}
Find closest multiple of 40 to 240. We see that 6 \times 40 = 240 is the nearest. Now subtract 240 from 240 to get reminder 0. Add 6 to quotient.
\text{Quotient: }36 \text{Reminder: }0
Since 0 is less than 40, stop the division. The reminder is 0. The topmost line 0036 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 36.