181306 divided by 40 
We want to divide 181306 by 40.

Step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 40

Let's proceed to step 2:
18 divided by 40 is 0 with a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 40

On to step 3:
The number 40 fits into 181 4 times, leaving a remainder of 21.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 160 from 181 and we're left with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 40

On to step 4:
If we divide 213 by 40, we get 5 and a remainder of 13.
The number 5 becomes the next digit in our result. 
Result so far: 45.0
If we subtract 200 from 213, we get 13.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 40

Let's proceed to step 5:
When dividing 130 by 40, we get 3 with a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 453.0
Subtracting 120 from 130 leaves us with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

Let's proceed to step 6:
The number 40 fits into 106 2 times, leaving a remainder of 26.
The next digit of our result is 2. 
Result so far: 4532.0
Subtracting 80 from 106 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 7:
40 can be fit into 260 6 times, resulting in a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 4532.6
Deduct 240 from 260 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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4532.65
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4532.65
Deduct 0 from 0 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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4532.65
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 final result is 4532.65 with a remainder of 0.0.