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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)1309}\\\end{array}
Use the 1^{st} digit 1 from dividend 1309
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)1309}\\\end{array}
Since 1 is less than 40, use the next digit 3 from dividend 1309 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)1309}\\\end{array}
Use the 2^{nd} digit 3 from dividend 1309
\begin{array}{l}\phantom{40)}00\phantom{4}\\40\overline{)1309}\\\end{array}
Since 13 is less than 40, use the next digit 0 from dividend 1309 and add 0 to the quotient
\begin{array}{l}\phantom{40)}00\phantom{5}\\40\overline{)1309}\\\end{array}
Use the 3^{rd} digit 0 from dividend 1309
\begin{array}{l}\phantom{40)}003\phantom{6}\\40\overline{)1309}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}10\\\end{array}
Find closest multiple of 40 to 130. We see that 3 \times 40 = 120 is the nearest. Now subtract 120 from 130 to get reminder 10. Add 3 to quotient.
\begin{array}{l}\phantom{40)}003\phantom{7}\\40\overline{)1309}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}109\\\end{array}
Use the 4^{th} digit 9 from dividend 1309
\begin{array}{l}\phantom{40)}0032\phantom{8}\\40\overline{)1309}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}109\\\phantom{40)}\underline{\phantom{99}80\phantom{}}\\\phantom{40)99}29\\\end{array}
Find closest multiple of 40 to 109. We see that 2 \times 40 = 80 is the nearest. Now subtract 80 from 109 to get reminder 29. Add 2 to quotient.
\text{Quotient: }32 \text{Reminder: }29
Since 29 is less than 40, stop the division. The reminder is 29. The topmost line 0032 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 32.