161393 divided by 40 
We want to figure out the number of times 161393 can be divided by 40.

On to step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 40

Step 2:
If we divide 16 by 40, we get 0 and a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 40

Going ahead to step 3:
161 divided by 40 is 4 with a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 160 from 161 and we're left with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 40

Let's proceed to step 4:
The number 40 fits into 13 0 times, leaving a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
If we subtract 0 from 13, we get 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 40

On to step 5:
40 can be fit into 139 3 times, resulting in a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 403.0
Deduct 120 from 139 and we're left with 19.
Include the next digit (3) from the dividend after 19, then repeat: 193 / 40

Let's proceed to step 6:
When dividing 193 by 40, we get 4 with a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 4034.0
Deduct 160 from 193 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
40 can be fit into 330 8 times, resulting in a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 4034.8
Subtract 320 from 330 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 4034.82
If we subtract 80 from 100, we 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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4034.825
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

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: 4034.825
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4034.825
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.

The final outcome is 4034.825, with a leftover of 0.0.