185415 divided by 40 
We want to divide 185415 by 40.

Let's proceed to step 1:
40 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 40

On to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Grab the next digit (5) from the dividend, add it to 18, then carry on: 185 / 40

On to step 3:
The number 40 fits into 185 4 times, leaving a remainder of 25.
The next digit of our result is 4. 
Result so far: 4.0
If we take 160 away from 185, we end up with 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Moving on to step 4:
40 can be fit into 254 6 times, resulting in a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 46.0
Subtract 240 from 254 to get 14.
Bring next digit (1) of the dividend behind the 14 and repeat the process: 141 / 40

On to step 5:
The number 40 fits into 141 3 times, leaving a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 463.0
Subtracting 120 from 141 leaves us with 21.
Take the next digit (5) from the dividend and append it to 21, then repeat: 215 / 40

Let's proceed to step 6:
The number 40 fits into 215 5 times, leaving a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 4635.0
Subtracting 200 from 215 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
When dividing 150 by 40, we get 3 with a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 4635.3
Subtracting 120 from 150 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 4635.37
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4635.375
If we take 200 away from 200, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4635.375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4635.375
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 4635.375 with a remainder of 0.0.