We're dividing 162111 by 40 
Let's see how many times 40 fits into 162111.

Advancing 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 take 0 away from 1, we end up with 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 40

Step 2:
The number 40 fits into 16 0 times, leaving a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Grab the next digit (2) from the dividend, add it to 16, then carry on: 162 / 40

Step 3:
If we divide 162 by 40, we get 4 and a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 160 from 162 leaves us with 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 40

Step 4:
40 can be fit into 21 0 times, resulting in a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
Deduct 0 from 21 and we're left with 21.
Take the next digit (1) from the dividend and append it to 21, then repeat: 211 / 40

Moving on to step 5:
211 divided by 40 is 5 with a remainder of 11.
The number 5 becomes the next digit in our result. 
Result so far: 405.0
Deduct 200 from 211 and we're left with 11.
Bring next digit (1) of the dividend behind the 11 and repeat the process: 111 / 40

Let's proceed to step 6:
111 divided by 40 is 2 with a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 4052.0
Subtract 80 from 111 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
If we divide 310 by 40, we get 7 and a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 4052.7
Deduct 280 from 310 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.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 4052.77
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.

The final outcome is 4052.77, with a leftover of 0.02.