Find closest multiple of $30$ to $40$. We see that $1 \times 30 = 30$ is the nearest. Now subtract $30$ from $40$ to get reminder $10$. Add $1$ to quotient.
Since $10$ is less than $30$, stop the division. The reminder is $10$. The topmost line $01$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $1$.