We're dividing 131826 by 40 
Our goal is to divide 131826 by 40.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

On to step 2:
The number 40 fits into 13 0 times, leaving a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 40

On to step 3:
40 goes into 131 3 times with a remainder of 11.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 11 after subtracting 120 from 131.
Include the next digit (8) from the dividend after 11, then repeat: 118 / 40

Advancing to step 4:
40 can be fit into 118 2 times, resulting in a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 32.0
The remainder is 38 after subtracting 80 from 118.
Fetch the next digit (2) from the dividend, attach it to 38 and continue: 382 / 40

Going ahead to step 5:
If we divide 382 by 40, we get 9 and a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 329.0
If we take 360 away from 382, we end up with 22.
Grab the next digit (6) from the dividend, add it to 22, then carry on: 226 / 40

Let's proceed to step 6:
40 goes into 226 5 times with a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 3295.0
Deduct 200 from 226 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
If we divide 260 by 40, we get 6 and a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 3295.6
Subtracting 240 from 260 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 3295.65
If we subtract 200 from 200, 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.

Going ahead to step 9:
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: 3295.65
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3295.65
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.

The final result is 3295.65 with a remainder of 0.0.