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\begin{array}{l}\phantom{40)}\phantom{1}\\40\overline{)660}\\\end{array}
Use the 1^{st} digit 6 from dividend 660
\begin{array}{l}\phantom{40)}0\phantom{2}\\40\overline{)660}\\\end{array}
Since 6 is less than 40, use the next digit 6 from dividend 660 and add 0 to the quotient
\begin{array}{l}\phantom{40)}0\phantom{3}\\40\overline{)660}\\\end{array}
Use the 2^{nd} digit 6 from dividend 660
\begin{array}{l}\phantom{40)}01\phantom{4}\\40\overline{)660}\\\phantom{40)}\underline{\phantom{}40\phantom{9}}\\\phantom{40)}26\\\end{array}
Find closest multiple of 40 to 66. We see that 1 \times 40 = 40 is the nearest. Now subtract 40 from 66 to get reminder 26. Add 1 to quotient.
\begin{array}{l}\phantom{40)}01\phantom{5}\\40\overline{)660}\\\phantom{40)}\underline{\phantom{}40\phantom{9}}\\\phantom{40)}260\\\end{array}
Use the 3^{rd} digit 0 from dividend 660
\begin{array}{l}\phantom{40)}016\phantom{6}\\40\overline{)660}\\\phantom{40)}\underline{\phantom{}40\phantom{9}}\\\phantom{40)}260\\\phantom{40)}\underline{\phantom{}240\phantom{}}\\\phantom{40)9}20\\\end{array}
Find closest multiple of 40 to 260. We see that 6 \times 40 = 240 is the nearest. Now subtract 240 from 260 to get reminder 20. Add 6 to quotient.
\text{Quotient: }16 \text{Reminder: }20
Since 20 is less than 40, stop the division. The reminder is 20. The topmost line 016 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 16.