documentclass[a4paper,10pt]{scrartcl}

usepackage[utf8]{inputenc}
usepackage{tikz}
usepackage{ifthen}


newcommandencircle[1]{%
  tikz[baseline=(X.base)]
    node (X) [draw, shape=circle, inner sep=0] {strut #1};}

begin{document}

renewcommand{arraystretch}{1.25}

pagestyle{empty}

begin{tabular}{|c|c|c|c|c|c|}
  hline
  newcounter{qno}
  setcounter{qno}{1}
  whiledo{value{qno} < 41}{
  theqno.
  & encircle{a}
  & encircle{b}
  & encircle{c}
  & encircle{d}
  & encircle{e}
  \
  hline
  stepcounter{qno}
  }
end{tabular}


end{document}