Set up the division problem in long division format.

Divide by . Place this digit in the quotient on top of the division symbol.

Multiply the newest quotient digit by the divisor .

Subtract from .

Bring down the next number of the dividend.

Divide by . Place this digit in the quotient on top of the division symbol.

Multiply the newest quotient digit by the divisor .

Subtract from .

The result of division of is with a remainder of .

Convert to a Mixed Number 40/3