We look at the division of 40135 by 32 
We're looking to find how many times 32 goes into 40135.

Going ahead to step 1:
32 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 32

Moving on to step 2:
If we divide 40 by 32, we get 1 and a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 32 from 40 to get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 32

Let's proceed to step 3:
If we divide 81 by 32, we get 2 and a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we subtract 64 from 81, we get 17.
Grab the next digit (3) from the dividend, add it to 17, then carry on: 173 / 32

On to step 4:
32 goes into 173 5 times with a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 125.0
If we take 160 away from 173, we end up with 13.
Append the next digit (5) from the dividend to 13 and continue with: 135 / 32

Going ahead to step 5:
135 divided by 32 is 4 with a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 1254.0
The remainder is 7 after subtracting 128 from 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 6:
If we divide 70 by 32, we get 2 and a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 1254.2
If we subtract 64 from 70, 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.

Advancing to step 7:
If we divide 60 by 32, we get 1 and a remainder of 28.
The next digit of our result is 1. 
Result so far: 1254.21
If we take 32 away from 60, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 8:
32 can be fit into 280 8 times, resulting in a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 1254.218
Deduct 256 from 280 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
32 goes into 240 7 times with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 1254.2187
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 10:
32 goes into 160 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1254.21875
Deduct 160 from 160 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 11:
When dividing 0 by 32, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1254.21875
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.

Let's proceed to step 12:
32 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1254.21875
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.

After the division, we end up with 1254.21875 and a remainder of 0.0.