We look at the division of 172294 by 40 
We want to divide 172294 by 40.

On to step 1:
1 divided by 40 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 40

Advancing to step 2:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 40

Let's proceed to step 3:
If we divide 172 by 40, we get 4 and a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 160 away from 172, we end up with 12.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 40

Advancing to step 4:
40 goes into 122 3 times with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
Deduct 120 from 122 and we're left with 2.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 40

Step 5:
If we divide 29 by 40, we get 0 and a remainder of 29.
The number 0 becomes the next digit in our result. 
Result so far: 430.0
The remainder is 29 after subtracting 0 from 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 40

Going ahead to step 6:
40 can be fit into 294 7 times, resulting in a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 4307.0
The remainder is 14 after subtracting 280 from 294.
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.
The next digit of our result is 3. 
Result so far: 4307.3
Deduct 120 from 140 and we're left 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.

Going ahead to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 4307.35
Deduct 200 from 200 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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4307.35
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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4307.35
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.

Our division results in 4307.35 with a remaining 0.0.