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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)232}\\\end{array}
Use the 1^{st} digit 2 from dividend 232
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)232}\\\end{array}
Since 2 is less than 40, use the next digit 3 from dividend 232 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)232}\\\end{array}
Use the 2^{nd} digit 3 from dividend 232
\begin{array}{l}\phantom{40)}00\phantom{4}\\40\overline{)232}\\\end{array}
Since 23 is less than 40, use the next digit 2 from dividend 232 and add 0 to the quotient
\begin{array}{l}\phantom{40)}00\phantom{5}\\40\overline{)232}\\\end{array}
Use the 3^{rd} digit 2 from dividend 232
\begin{array}{l}\phantom{40)}005\phantom{6}\\40\overline{)232}\\\phantom{40)}\underline{\phantom{}200\phantom{}}\\\phantom{40)9}32\\\end{array}
Find closest multiple of 40 to 232. We see that 5 \times 40 = 200 is the nearest. Now subtract 200 from 232 to get reminder 32. Add 5 to quotient.
\text{Quotient: }5 \text{Reminder: }32
Since 32 is less than 40, stop the division. The reminder is 32. The topmost line 005 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 5.