We're dividing 136894 by 40 
We want to divide 136894 by 40.

Advancing to step 1:
40 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 40

Moving on to step 2:
The number 40 fits into 13 0 times, leaving a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Grab the next digit (6) from the dividend, add it to 13, then carry on: 136 / 40

Step 3:
136 divided by 40 is 3 with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 120 from 136 leaves us with 16.
Fetch the next digit (8) from the dividend, attach it to 16 and continue: 168 / 40

Moving on to step 4:
The number 40 fits into 168 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
Subtracting 160 from 168 leaves us with 8.
Grab the next digit (9) from the dividend, add it to 8, then carry on: 89 / 40

Step 5:
40 goes into 89 2 times with a remainder of 9.
The next digit of our result is 2. 
Result so far: 342.0
If we take 80 away from 89, we end up with 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

Going ahead to step 6:
If we divide 94 by 40, we get 2 and a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 3422.0
If we subtract 80 from 94, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 3422.3
If we take 120 away from 140, we end up 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.
Put 5 as the next digit of the answer. 
Result so far: 3422.35
Subtracting 200 from 200 leaves us 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 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3422.35
Subtracting 0 from 0 leaves us 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 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: 3422.35
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 3422.35, with a leftover of 0.0.