106072 divided by 40 
We're looking to find how many times 40 goes into 106072.

Moving on to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Advancing to step 2:
40 goes into 10 0 times with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

Advancing to step 3:
40 can be fit into 106 2 times, resulting in a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 106 and we're left with 26.
Include the next digit (0) from the dividend after 26, then repeat: 260 / 40

Moving on to step 4:
When dividing 260 by 40, we get 6 with a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Subtract 240 from 260 to get 20.
Bring next digit (7) of the dividend behind the 20 and repeat the process: 207 / 40

Let's proceed to step 5:
207 divided by 40 is 5 with a remainder of 7.
Write down 5 as next digit of the result. 
Result so far: 265.0
If we subtract 200 from 207, we get 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

On to step 6:
40 can be fit into 72 1 times, resulting in a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 2651.0
If we subtract 40 from 72, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
40 can be fit into 320 8 times, resulting in a remainder of 0.
The next digit of our result is 8. 
Result so far: 2651.8
If we take 320 away from 320, 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 2651.8
If we take 0 away from 0, 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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2651.8
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.

Our division results in 2651.8 with a remaining 0.0.