We look at the division of 105536 by 40 
Let's see how many times 40 fits into 105536.

Step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 40

Moving on to step 2:
If we divide 10 by 40, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Include the next digit (5) from the dividend after 10, then repeat: 105 / 40

Moving on to step 3:
105 divided by 40 is 2 with a remainder of 25.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 105 and we're left with 25.
Append the next digit (5) from the dividend to 25 and continue with: 255 / 40

On to step 4:
If we divide 255 by 40, we get 6 and a remainder of 15.
Write down 6 as next digit of the result. 
Result so far: 26.0
Subtracting 240 from 255 leaves us with 15.
Include the next digit (3) from the dividend after 15, then repeat: 153 / 40

Let's proceed to step 5:
When dividing 153 by 40, we get 3 with a remainder of 33.
The next digit of our result is 3. 
Result so far: 263.0
The remainder is 33 after subtracting 120 from 153.
Fetch the next digit (6) from the dividend, attach it to 33 and continue: 336 / 40

Moving on to step 6:
336 divided by 40 is 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2638.0
If we take 320 away from 336, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
If we divide 160 by 40, we get 4 and a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 2638.4
If we take 160 away from 160, 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.

Let's proceed to step 8:
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: 2638.4
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2638.4
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.

The final result is 2638.4 with a remainder of 0.0.