We're dividing 173978 by 40 
We want to divide 173978 by 40.

Advancing to step 1:
40 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Moving on to step 2:
17 divided by 40 is 0 with a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 40

Step 3:
173 divided by 40 is 4 with a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 160 from 173 to get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 40

On to step 4:
40 goes into 139 3 times with a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 43.0
Subtract 120 from 139 to get 19.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 40

Going ahead to step 5:
40 can be fit into 197 4 times, resulting in a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 434.0
Deduct 160 from 197 and we're left with 37.
Include the next digit (8) from the dividend after 37, then repeat: 378 / 40

Moving on to step 6:
When dividing 378 by 40, we get 9 with a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 4349.0
Subtract 360 from 378 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
The number 40 fits into 180 4 times, leaving a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 4349.4
Deduct 160 from 180 and we're left 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.

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: 4349.45
Subtract 200 from 200 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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4349.45
If we subtract 0 from 0, we 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4349.45
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.

In conclusion, the division gives 4349.45 with a balance of 0.0.