We divide 182623 by 40
We want to figure out the number of times 182623 can be divided by 40.

On to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 40

Going ahead to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Grab the next digit (2) from the dividend, add it to 18, then carry on: 182 / 40

Step 3:
40 goes into 182 4 times with a remainder of 22.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 160 from 182 and we're left with 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 40

Advancing to step 4:
226 divided by 40 is 5 with a remainder of 26.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
If we take 200 away from 226, we end up with 26.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 40

Moving on to step 5:
40 goes into 262 6 times with a remainder of 22.
Put 6 as the next digit of the answer. 
Result so far: 456.0
Subtracting 240 from 262 leaves us with 22.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 40

Step 6:
When dividing 223 by 40, we get 5 with a remainder of 23.
Use 5 as the next digit of our solution. 
Result so far: 4565.0
The remainder is 23 after subtracting 200 from 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
40 goes into 230 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 4565.5
Deduct 200 from 230 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 4565.57
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 4565.575
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4565.575
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.

Going ahead to step 11:
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: 4565.575
The remainder is 0 after subtracting 0 from 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 4565.575 with a balance of 0.0.