We're dividing 176819 by 40 
We're looking to find how many times 40 goes into 176819.

Advancing to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Moving on to step 2:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 40

Let's proceed to step 3:
When dividing 176 by 40, we get 4 with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 160 away from 176, we end up with 16.
Append the next digit (8) from the dividend to 16 and continue with: 168 / 40

Step 4:
If we divide 168 by 40, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Deduct 160 from 168 and we're left with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 40

Advancing to step 5:
If we divide 81 by 40, we get 2 and a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 442.0
If we subtract 80 from 81, we get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 40

On to step 6:
40 goes into 19 0 times with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 4420.0
If we take 0 away from 19, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
190 divided by 40 is 4 with a remainder of 30.
The next digit of our result is 4. 
Result so far: 4420.4
Subtracting 160 from 190 leaves us 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.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 4420.47
Subtracting 280 from 300 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4420.475
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4420.475
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.

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: 4420.475
Subtract 0 from 0 to get 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 4420.475, with a leftover of 0.0.