The synthetic division table is:
$$ \begin{array}{c|rr}3&40&0\\& & \color{black}{120} \\ \hline &\color{blue}{40}&\color{orangered}{120} \end{array} $$The solution is:
$$ \frac{ 40x }{ x-3 } = \color{blue}{40} ~+~ \frac{ \color{red}{ 120 } }{ x-3 } $$Step 1 : Write down the coefficients of the dividend into division table. Put the zero from $ x -3 = 0 $ ( $ x = \color{blue}{ 3 } $ ) at the left.
$$ \begin{array}{c|rr}\color{blue}{3}&40&0\\& & \\ \hline && \end{array} $$Step 1 : Bring down the leading coefficient to the bottom row.
$$ \begin{array}{c|rr}3&\color{orangered}{ 40 }&0\\& & \\ \hline &\color{orangered}{40}& \end{array} $$Step 2 : Multiply by the number on the left, and carry the result into the next column: $ \color{blue}{ 3 } \cdot \color{blue}{ 40 } = \color{blue}{ 120 } $.
$$ \begin{array}{c|rr}\color{blue}{3}&40&0\\& & \color{blue}{120} \\ \hline &\color{blue}{40}& \end{array} $$Step 3 : Add down last column: $ \color{orangered}{ 0 } + \color{orangered}{ 120 } = \color{orangered}{ 120 } $
$$ \begin{array}{c|rr}3&40&\color{orangered}{ 0 }\\& & \color{orangered}{120} \\ \hline &\color{blue}{40}&\color{orangered}{120} \end{array} $$Bottom line represents the quotient $ \color{blue}{ 40 } $ with a remainder of $ \color{red}{ 120 } $.