We divide 78162 by 40
We're looking to find how many times 40 goes into 78162.

Moving on to step 1:
40 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Going ahead to step 2:
The number 40 fits into 78 1 times, leaving a remainder of 38.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 78 to get 38.
Include the next digit (1) from the dividend after 38, then repeat: 381 / 40

Moving on to step 3:
When dividing 381 by 40, we get 9 with a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we subtract 360 from 381, we get 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 40

Advancing to step 4:
The number 40 fits into 216 5 times, leaving a remainder of 16.
Put 5 as the next digit of the answer. 
Result so far: 195.0
Subtract 200 from 216 to get 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 40

On to step 5:
The number 40 fits into 162 4 times, leaving a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 1954.0
If we take 160 away from 162, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 6:
40 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 1954.0
If we take 0 away from 20, we end up 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 7:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1954.05
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.

On to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1954.05
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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1954.05
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.

Our division results in 1954.05 with a remaining 0.0.