159730 ÷ 40 
Let's see how many times 40 fits into 159730.

Moving on to step 1:
40 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (5) from the dividend, add it to 1, then carry on: 15 / 40

On to step 2:
When dividing 15 by 40, we get 0 with a remainder of 15.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 15, we end up with 15.
Take the next digit (9) from the dividend and append it to 15, then repeat: 159 / 40

Moving on to step 3:
The number 40 fits into 159 3 times, leaving a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 39 after subtracting 120 from 159.
Append the next digit (7) from the dividend to 39 and continue with: 397 / 40

Advancing to step 4:
If we divide 397 by 40, we get 9 and a remainder of 37.
The next digit of our result is 9. 
Result so far: 39.0
Subtract 360 from 397 to get 37.
Append the next digit (3) from the dividend to 37 and continue with: 373 / 40

Advancing to step 5:
If we divide 373 by 40, we get 9 and a remainder of 13.
The next digit of our result is 9. 
Result so far: 399.0
Subtract 360 from 373 to get 13.
Append the next digit (0) from the dividend to 13 and continue with: 130 / 40

On to step 6:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The next digit of our result is 3. 
Result so far: 3993.0
If we take 120 away from 130, 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.

Advancing to step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3993.2
Subtracting 80 from 100 leaves us 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 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3993.25
Deduct 200 from 200 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.

Step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3993.25
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 number 0 becomes the next digit in our result. 
Result so far: 3993.25
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.

The quotient of the division is 3993.25, and the remainder is 0.0.