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\begin{array}{l}\phantom{10)}\phantom{1}\\10\overline{)40}\\\end{array}
Use the 1^{st} digit 4 from dividend 40
\begin{array}{l}\phantom{10)}0\phantom{2}\\10\overline{)40}\\\end{array}
Since 4 is less than 10, use the next digit 0 from dividend 40 and add 0 to the quotient
\begin{array}{l}\phantom{10)}0\phantom{3}\\10\overline{)40}\\\end{array}
Use the 2^{nd} digit 0 from dividend 40
\begin{array}{l}\phantom{10)}04\phantom{4}\\10\overline{)40}\\\phantom{10)}\underline{\phantom{}40\phantom{}}\\\phantom{10)99}0\\\end{array}
Find closest multiple of 10 to 40. We see that 4 \times 10 = 40 is the nearest. Now subtract 40 from 40 to get reminder 0. Add 4 to quotient.
\text{Quotient: }4 \text{Reminder: }0
Since 0 is less than 10, stop the division. The reminder is 0. The topmost line 04 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 4.