164417 ÷ 40 
Let's see how many times 40 fits into 164417.

Let's proceed to step 1:
40 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 40

Step 2:
40 goes into 16 0 times with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Grab the next digit (4) from the dividend, add it to 16, then carry on: 164 / 40

Going ahead to step 3:
164 divided by 40 is 4 with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 160 from 164 and we're left with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

On to step 4:
40 goes into 44 1 times with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 41.0
Deduct 40 from 44 and we're left with 4.
Fetch the next digit (1) from the dividend, attach it to 4 and continue: 41 / 40

Going ahead to step 5:
40 goes into 41 1 times with a remainder of 1.
Use 1 as the next digit of our solution. 
Result so far: 411.0
If we take 40 away from 41, we end up with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

On to step 6:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 4110.0
The remainder is 17 after subtracting 0 from 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
40 can be fit into 170 4 times, resulting in a remainder of 10.
The next digit of our result is 4. 
Result so far: 4110.4
If we take 160 away from 170, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 4110.42
If we subtract 80 from 100, we 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4110.425
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.

Let's proceed to step 10:
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: 4110.425
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 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4110.425
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.

After the division, we end up with 4110.425 and a remainder of 0.0.