148286 ÷ 40 
Our goal is to divide 148286 by 40.

Step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 40

Advancing to step 2:
If we divide 14 by 40, we get 0 and a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 14 and we're left with 14.
Bring next digit (8) of the dividend behind the 14 and repeat the process: 148 / 40

Moving on to step 3:
When dividing 148 by 40, we get 3 with a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 28 after subtracting 120 from 148.
Fetch the next digit (2) from the dividend, attach it to 28 and continue: 282 / 40

On to step 4:
40 goes into 282 7 times with a remainder of 2.
The next digit of our result is 7. 
Result so far: 37.0
Subtracting 280 from 282 leaves us with 2.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 40

Moving on to step 5:
28 divided by 40 is 0 with a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 370.0
Subtracting 0 from 28 leaves us with 28.
Fetch the next digit (6) from the dividend, attach it to 28 and continue: 286 / 40

On to step 6:
When dividing 286 by 40, we get 7 with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 3707.0
If we subtract 280 from 286, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
When dividing 60 by 40, we get 1 with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 3707.1
If we take 40 away from 60, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
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: 3707.15
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.

Going ahead to step 9:
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: 3707.15
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3707.15
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.

After the division, we end up with 3707.15 and a remainder of 0.0.