236675 ÷ 40 
We want to divide 236675 by 40.

Step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 40

Moving on to step 2:
If we divide 23 by 40, we get 0 and a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 40

On to step 3:
40 can be fit into 236 5 times, resulting in a remainder of 36.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 200 from 236 to get 36.
Take the next digit (6) from the dividend and append it to 36, then repeat: 366 / 40

On to step 4:
If we divide 366 by 40, we get 9 and a remainder of 6.
The next digit of our result is 9. 
Result so far: 59.0
Subtracting 360 from 366 leaves us with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Step 5:
40 goes into 67 1 times with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 591.0
Deduct 40 from 67 and we're left with 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 40

Advancing to step 6:
40 goes into 275 6 times with a remainder of 35.
Put 6 as the next digit of the answer. 
Result so far: 5916.0
Subtract 240 from 275 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
40 goes into 350 8 times with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 5916.8
Subtract 320 from 350 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 5916.87
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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5916.875
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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5916.875
If we subtract 0 from 0, we 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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5916.875
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.

Our division results in 5916.875 with a remaining 0.0.