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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)80}\\\end{array}
Use the 1^{st} digit 8 from dividend 80
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)80}\\\end{array}
Since 8 is less than 40, use the next digit 0 from dividend 80 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)80}\\\end{array}
Use the 2^{nd} digit 0 from dividend 80
\begin{array}{l}\phantom{40)}02\phantom{4}\\40\overline{)80}\\\phantom{40)}\underline{\phantom{}80\phantom{}}\\\phantom{40)99}0\\\end{array}
Find closest multiple of 40 to 80. We see that 2 \times 40 = 80 is the nearest. Now subtract 80 from 80 to get reminder 0. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }0
Since 0 is less than 40, stop the division. The reminder is 0. The topmost line 02 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.