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\begin{array}{l}\phantom{22)}\phantom{1}\\22\overline{)40}\\\end{array}
Use the 1^{st} digit 4 from dividend 40
\begin{array}{l}\phantom{22)}0\phantom{2}\\22\overline{)40}\\\end{array}
Since 4 is less than 22, use the next digit 0 from dividend 40 and add 0 to the quotient
\begin{array}{l}\phantom{22)}0\phantom{3}\\22\overline{)40}\\\end{array}
Use the 2^{nd} digit 0 from dividend 40
\begin{array}{l}\phantom{22)}01\phantom{4}\\22\overline{)40}\\\phantom{22)}\underline{\phantom{}22\phantom{}}\\\phantom{22)}18\\\end{array}
Find closest multiple of 22 to 40. We see that 1 \times 22 = 22 is the nearest. Now subtract 22 from 40 to get reminder 18. Add 1 to quotient.
\text{Quotient: }1 \text{Reminder: }18
Since 18 is less than 22, stop the division. The reminder is 18. The topmost line 01 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 1.