We're dividing 176054 by 40 
Let's see how many times 40 fits into 176054.

Going ahead to step 1:
40 can be fit into 1 0 times, resulting in 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.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Advancing to step 2:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Grab the next digit (6) from the dividend, add it to 17, then carry on: 176 / 40

Let's proceed to step 3:
The number 40 fits into 176 4 times, leaving a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 160 from 176 to get 16.
Bring next digit (0) of the dividend behind the 16 and repeat the process: 160 / 40

On to step 4:
The number 40 fits into 160 4 times, leaving a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 44.0
If we subtract 160 from 160, we get 0.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 40

Going ahead to step 5:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 440.0
If we take 0 away from 5, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Let's proceed to step 6:
When dividing 54 by 40, we get 1 with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 4401.0
If we take 40 away from 54, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 4401.3
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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4401.35
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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4401.35
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4401.35
The remainder is 0 after subtracting 0 from 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 4401.35 with a remainder of 0.0.