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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)4122}\\\end{array}
Use the 1^{st} digit 4 from dividend 4122
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)4122}\\\end{array}
Since 4 is less than 40, use the next digit 1 from dividend 4122 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)4122}\\\end{array}
Use the 2^{nd} digit 1 from dividend 4122
\begin{array}{l}\phantom{40)}01\phantom{4}\\40\overline{)4122}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}1\\\end{array}
Find closest multiple of 40 to 41. We see that 1 \times 40 = 40 is the nearest. Now subtract 40 from 41 to get reminder 1. Add 1 to quotient.
\begin{array}{l}\phantom{40)}01\phantom{5}\\40\overline{)4122}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}12\\\end{array}
Use the 3^{rd} digit 2 from dividend 4122
\begin{array}{l}\phantom{40)}010\phantom{6}\\40\overline{)4122}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}12\\\end{array}
Since 12 is less than 40, use the next digit 2 from dividend 4122 and add 0 to the quotient
\begin{array}{l}\phantom{40)}010\phantom{7}\\40\overline{)4122}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}122\\\end{array}
Use the 4^{th} digit 2 from dividend 4122
\begin{array}{l}\phantom{40)}0103\phantom{8}\\40\overline{)4122}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}122\\\phantom{40)}\underline{\phantom{9}120\phantom{}}\\\phantom{40)999}2\\\end{array}
Find closest multiple of 40 to 122. We see that 3 \times 40 = 120 is the nearest. Now subtract 120 from 122 to get reminder 2. Add 3 to quotient.
\text{Quotient: }103 \text{Reminder: }2
Since 2 is less than 40, stop the division. The reminder is 2. The topmost line 0103 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 103.