Find closest multiple of $40$ to $76$. We see that $1 \times 40 = 40$ is the nearest. Now subtract $40$ from $76$ to get reminder $36$. Add $1$ to quotient.
Find closest multiple of $40$ to $360$. We see that $9 \times 40 = 360$ is the nearest. Now subtract $360$ from $360$ to get reminder $0$. Add $9$ to quotient.
Since $0$ is less than $40$, stop the division. The reminder is $0$. The topmost line $019$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $19$.
