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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)4647}\\\end{array}
Use the 1^{st} digit 4 from dividend 4647
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)4647}\\\end{array}
Since 4 is less than 40, use the next digit 6 from dividend 4647 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)4647}\\\end{array}
Use the 2^{nd} digit 6 from dividend 4647
\begin{array}{l}\phantom{40)}01\phantom{4}\\40\overline{)4647}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}6\\\end{array}
Find closest multiple of 40 to 46. We see that 1 \times 40 = 40 is the nearest. Now subtract 40 from 46 to get reminder 6. Add 1 to quotient.
\begin{array}{l}\phantom{40)}01\phantom{5}\\40\overline{)4647}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}64\\\end{array}
Use the 3^{rd} digit 4 from dividend 4647
\begin{array}{l}\phantom{40)}011\phantom{6}\\40\overline{)4647}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}64\\\phantom{40)}\underline{\phantom{9}40\phantom{9}}\\\phantom{40)9}24\\\end{array}
Find closest multiple of 40 to 64. We see that 1 \times 40 = 40 is the nearest. Now subtract 40 from 64 to get reminder 24. Add 1 to quotient.
\begin{array}{l}\phantom{40)}011\phantom{7}\\40\overline{)4647}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}64\\\phantom{40)}\underline{\phantom{9}40\phantom{9}}\\\phantom{40)9}247\\\end{array}
Use the 4^{th} digit 7 from dividend 4647
\begin{array}{l}\phantom{40)}0116\phantom{8}\\40\overline{)4647}\\\phantom{40)}\underline{\phantom{}40\phantom{99}}\\\phantom{40)9}64\\\phantom{40)}\underline{\phantom{9}40\phantom{9}}\\\phantom{40)9}247\\\phantom{40)}\underline{\phantom{9}240\phantom{}}\\\phantom{40)999}7\\\end{array}
Find closest multiple of 40 to 247. We see that 6 \times 40 = 240 is the nearest. Now subtract 240 from 247 to get reminder 7. Add 6 to quotient.
\text{Quotient: }116 \text{Reminder: }7
Since 7 is less than 40, stop the division. The reminder is 7. The topmost line 0116 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 116.