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\begin{array}{l}\phantom{38)}\phantom{1}\\38\overline{)40567}\\\end{array}
Use the 1^{st} digit 4 from dividend 40567
\begin{array}{l}\phantom{38)}0\phantom{2}\\38\overline{)40567}\\\end{array}
Since 4 is less than 38, use the next digit 0 from dividend 40567 and add 0 to the quotient
\begin{array}{l}\phantom{38)}0\phantom{3}\\38\overline{)40567}\\\end{array}
Use the 2^{nd} digit 0 from dividend 40567
\begin{array}{l}\phantom{38)}01\phantom{4}\\38\overline{)40567}\\\phantom{38)}\underline{\phantom{}38\phantom{999}}\\\phantom{38)9}2\\\end{array}
Find closest multiple of 38 to 40. We see that 1 \times 38 = 38 is the nearest. Now subtract 38 from 40 to get reminder 2. Add 1 to quotient.
\begin{array}{l}\phantom{38)}01\phantom{5}\\38\overline{)40567}\\\phantom{38)}\underline{\phantom{}38\phantom{999}}\\\phantom{38)9}25\\\end{array}
Use the 3^{rd} digit 5 from dividend 40567
\begin{array}{l}\phantom{38)}010\phantom{6}\\38\overline{)40567}\\\phantom{38)}\underline{\phantom{}38\phantom{999}}\\\phantom{38)9}25\\\end{array}
Since 25 is less than 38, use the next digit 6 from dividend 40567 and add 0 to the quotient
\begin{array}{l}\phantom{38)}010\phantom{7}\\38\overline{)40567}\\\phantom{38)}\underline{\phantom{}38\phantom{999}}\\\phantom{38)9}256\\\end{array}
Use the 4^{th} digit 6 from dividend 40567
\begin{array}{l}\phantom{38)}0106\phantom{8}\\38\overline{)40567}\\\phantom{38)}\underline{\phantom{}38\phantom{999}}\\\phantom{38)9}256\\\phantom{38)}\underline{\phantom{9}228\phantom{9}}\\\phantom{38)99}28\\\end{array}
Find closest multiple of 38 to 256. We see that 6 \times 38 = 228 is the nearest. Now subtract 228 from 256 to get reminder 28. Add 6 to quotient.
\begin{array}{l}\phantom{38)}0106\phantom{9}\\38\overline{)40567}\\\phantom{38)}\underline{\phantom{}38\phantom{999}}\\\phantom{38)9}256\\\phantom{38)}\underline{\phantom{9}228\phantom{9}}\\\phantom{38)99}287\\\end{array}
Use the 5^{th} digit 7 from dividend 40567
\begin{array}{l}\phantom{38)}01067\phantom{10}\\38\overline{)40567}\\\phantom{38)}\underline{\phantom{}38\phantom{999}}\\\phantom{38)9}256\\\phantom{38)}\underline{\phantom{9}228\phantom{9}}\\\phantom{38)99}287\\\phantom{38)}\underline{\phantom{99}266\phantom{}}\\\phantom{38)999}21\\\end{array}
Find closest multiple of 38 to 287. We see that 7 \times 38 = 266 is the nearest. Now subtract 266 from 287 to get reminder 21. Add 7 to quotient.
\text{Quotient: }1067 \text{Reminder: }21
Since 21 is less than 38, stop the division. The reminder is 21. The topmost line 01067 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 1067.