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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)1300}\\\end{array}
Use the 1^{st} digit 1 from dividend 1300
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)1300}\\\end{array}
Since 1 is less than 40, use the next digit 3 from dividend 1300 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)1300}\\\end{array}
Use the 2^{nd} digit 3 from dividend 1300
\begin{array}{l}\phantom{40)}00\phantom{4}\\40\overline{)1300}\\\end{array}
Since 13 is less than 40, use the next digit 0 from dividend 1300 and add 0 to the quotient
\begin{array}{l}\phantom{40)}00\phantom{5}\\40\overline{)1300}\\\end{array}
Use the 3^{rd} digit 0 from dividend 1300
\begin{array}{l}\phantom{40)}003\phantom{6}\\40\overline{)1300}\\\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{)1300}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}100\\\end{array}
Use the 4^{th} digit 0 from dividend 1300
\begin{array}{l}\phantom{40)}0032\phantom{8}\\40\overline{)1300}\\\phantom{40)}\underline{\phantom{}120\phantom{9}}\\\phantom{40)9}100\\\phantom{40)}\underline{\phantom{99}80\phantom{}}\\\phantom{40)99}20\\\end{array}
Find closest multiple of 40 to 100. We see that 2 \times 40 = 80 is the nearest. Now subtract 80 from 100 to get reminder 20. Add 2 to quotient.
\text{Quotient: }32 \text{Reminder: }20
Since 20 is less than 40, stop the division. The reminder is 20. The topmost line 0032 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 32.