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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)110}\\\end{array}
Use the 1^{st} digit 1 from dividend 110
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)110}\\\end{array}
Since 1 is less than 40, use the next digit 1 from dividend 110 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)110}\\\end{array}
Use the 2^{nd} digit 1 from dividend 110
\begin{array}{l}\phantom{40)}00\phantom{4}\\40\overline{)110}\\\end{array}
Since 11 is less than 40, use the next digit 0 from dividend 110 and add 0 to the quotient
\begin{array}{l}\phantom{40)}00\phantom{5}\\40\overline{)110}\\\end{array}
Use the 3^{rd} digit 0 from dividend 110
\begin{array}{l}\phantom{40)}002\phantom{6}\\40\overline{)110}\\\phantom{40)}\underline{\phantom{9}80\phantom{}}\\\phantom{40)9}30\\\end{array}
Find closest multiple of 40 to 110. We see that 2 \times 40 = 80 is the nearest. Now subtract 80 from 110 to get reminder 30. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }30
Since 30 is less than 40, stop the division. The reminder is 30. The topmost line 002 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.