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\begin{array}{l}\phantom{100)}\phantom{1}\\100\overline{)140}\\\end{array}
Use the 1^{st} digit 1 from dividend 140
\begin{array}{l}\phantom{100)}0\phantom{2}\\100\overline{)140}\\\end{array}
Since 1 is less than 100, use the next digit 4 from dividend 140 and add 0 to the quotient
\begin{array}{l}\phantom{100)}0\phantom{3}\\100\overline{)140}\\\end{array}
Use the 2^{nd} digit 4 from dividend 140
\begin{array}{l}\phantom{100)}00\phantom{4}\\100\overline{)140}\\\end{array}
Since 14 is less than 100, use the next digit 0 from dividend 140 and add 0 to the quotient
\begin{array}{l}\phantom{100)}00\phantom{5}\\100\overline{)140}\\\end{array}
Use the 3^{rd} digit 0 from dividend 140
\begin{array}{l}\phantom{100)}001\phantom{6}\\100\overline{)140}\\\phantom{100)}\underline{\phantom{}100\phantom{}}\\\phantom{100)9}40\\\end{array}
Find closest multiple of 100 to 140. We see that 1 \times 100 = 100 is the nearest. Now subtract 100 from 140 to get reminder 40. Add 1 to quotient.
\text{Quotient: }1 \text{Reminder: }40
Since 40 is less than 100, stop the division. The reminder is 40. The topmost line 001 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 1.