We're dividing 142165 by 40 
Our goal is to divide 142165 by 40.

Let's proceed to step 1:
When dividing 1 by 40, we get 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.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

Going ahead to step 2:
When dividing 14 by 40, we get 0 with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 40

Let's proceed to step 3:
When dividing 142 by 40, we get 3 with a remainder of 22.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 120 from 142 and we're left with 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 40

Advancing to step 4:
When dividing 221 by 40, we get 5 with a remainder of 21.
Record the quotient 5 as the next digit in the result. 
Result so far: 35.0
If we take 200 away from 221, we end up with 21.
Fetch the next digit (6) from the dividend, attach it to 21 and continue: 216 / 40

Going ahead to step 5:
40 goes into 216 5 times with a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 355.0
The remainder is 16 after subtracting 200 from 216.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 40

Moving on to step 6:
165 divided by 40 is 4 with a remainder of 5.
Record the quotient 4 as the next digit in the result. 
Result so far: 3554.0
If we take 160 away from 165, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 7:
40 goes into 50 1 times with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 3554.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3554.12
Subtracting 80 from 100 leaves us 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.

Moving on 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: 3554.125
If we take 200 away from 200, 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3554.125
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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3554.125
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 outcome is 3554.125, with a leftover of 0.0.