We divide 136449 by 40
Let's see how many times 40 fits into 136449.

Let's proceed to step 1:
1 divided by 40 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Moving on to step 2:
13 divided by 40 is 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (6) from the dividend, add it to 13, then carry on: 136 / 40

Moving on to step 3:
If we divide 136 by 40, we get 3 and a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 120 away from 136, we end up with 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 40

On to step 4:
40 can be fit into 164 4 times, resulting in a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
If we subtract 160 from 164, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 40

On to step 5:
If we divide 44 by 40, we get 1 and a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 341.0
If we take 40 away from 44, we end up with 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 40

Going ahead to step 6:
If we divide 49 by 40, we get 1 and a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 3411.0
If we take 40 away from 49, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
The number 40 fits into 90 2 times, leaving a remainder of 10.
The next digit of our result is 2. 
Result so far: 3411.2
If we take 80 away from 90, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 3411.22
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 3411.22 with a balance of 0.02.