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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)1247}\\\end{array}
Use the 1^{st} digit 1 from dividend 1247
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)1247}\\\end{array}
Since 1 is less than 40, use the next digit 2 from dividend 1247 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)1247}\\\end{array}
Use the 2^{nd} digit 2 from dividend 1247
\begin{array}{l}\phantom{40)}00\phantom{4}\\40\overline{)1247}\\\end{array}
Since 12 is less than 40, use the next digit 4 from dividend 1247 and add 0 to the quotient
\begin{array}{l}\phantom{40)}00\phantom{5}\\40\overline{)1247}\\\end{array}
Use the 3^{rd} digit 4 from dividend 1247
\begin{array}{l}\phantom{40)}003\phantom{6}\\40\overline{)1247}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)99}4\\\end{array}
Find closest multiple of 40 to 124. We see that 3 \times 40 = 120 is the nearest. Now subtract 120 from 124 to get reminder 4. Add 3 to quotient.
\begin{array}{l}\phantom{40)}003\phantom{7}\\40\overline{)1247}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)99}47\\\end{array}
Use the 4^{th} digit 7 from dividend 1247
\begin{array}{l}\phantom{40)}0031\phantom{8}\\40\overline{)1247}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)99}47\\\phantom{40)}\underline{\phantom{99}40\phantom{}}\\\phantom{40)999}7\\\end{array}
Find closest multiple of 40 to 47. We see that 1 \times 40 = 40 is the nearest. Now subtract 40 from 47 to get reminder 7. Add 1 to quotient.
\text{Quotient: }31 \text{Reminder: }7
Since 7 is less than 40, stop the division. The reminder is 7. The topmost line 0031 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 31.