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\begin{array}{l}\phantom{20)}\phantom{1}\\20\overline{)140}\\\end{array}
Use the 1^{st} digit 1 from dividend 140
\begin{array}{l}\phantom{20)}0\phantom{2}\\20\overline{)140}\\\end{array}
Since 1 is less than 20, use the next digit 4 from dividend 140 and add 0 to the quotient
\begin{array}{l}\phantom{20)}0\phantom{3}\\20\overline{)140}\\\end{array}
Use the 2^{nd} digit 4 from dividend 140
\begin{array}{l}\phantom{20)}00\phantom{4}\\20\overline{)140}\\\end{array}
Since 14 is less than 20, use the next digit 0 from dividend 140 and add 0 to the quotient
\begin{array}{l}\phantom{20)}00\phantom{5}\\20\overline{)140}\\\end{array}
Use the 3^{rd} digit 0 from dividend 140
\begin{array}{l}\phantom{20)}007\phantom{6}\\20\overline{)140}\\\phantom{20)}\underline{\phantom{}140\phantom{}}\\\phantom{20)999}0\\\end{array}
Find closest multiple of 20 to 140. We see that 7 \times 20 = 140 is the nearest. Now subtract 140 from 140 to get reminder 0. Add 7 to quotient.
\text{Quotient: }7 \text{Reminder: }0
Since 0 is less than 20, stop the division. The reminder is 0. The topmost line 007 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 7.