122075 ÷ 40 
We want to figure out the number of times 122075 can be divided by 40.

On to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 40

Going ahead to step 2:
When dividing 12 by 40, we get 0 with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 40

On to step 3:
When dividing 122 by 40, we get 3 with a remainder of 2.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 120 from 122 and we're left with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 40

Let's proceed to step 4:
40 goes into 20 0 times with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
If we take 0 away from 20, we end up with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 40

On to step 5:
When dividing 207 by 40, we get 5 with a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 305.0
If we subtract 200 from 207, we get 7.
Grab the next digit (5) from the dividend, add it to 7, then carry on: 75 / 40

Moving on to step 6:
The number 40 fits into 75 1 times, leaving a remainder of 35.
The next digit of our result is 1. 
Result so far: 3051.0
The remainder is 35 after subtracting 40 from 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
The number 40 fits into 350 8 times, leaving a remainder of 30.
The next digit of our result is 8. 
Result so far: 3051.8
The remainder is 30 after subtracting 320 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 3051.87
If we take 280 away from 300, 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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3051.875
Subtract 200 from 200 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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 3051.875
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3051.875
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.

The final result is 3051.875 with a remainder of 0.0.