Let's divide 147436 by 40
We want to divide 147436 by 40.

Going ahead to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 40

Moving on to step 2:
14 divided by 40 is 0 with a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 40

Advancing to step 3:
If we divide 147 by 40, we get 3 and a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 27 after subtracting 120 from 147.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 40

Going ahead to step 4:
If we divide 274 by 40, we get 6 and a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
The remainder is 34 after subtracting 240 from 274.
Bring next digit (3) of the dividend behind the 34 and repeat the process: 343 / 40

Moving on to step 5:
343 divided by 40 is 8 with a remainder of 23.
The next digit of our result is 8. 
Result so far: 368.0
Subtracting 320 from 343 leaves us with 23.
Include the next digit (6) from the dividend after 23, then repeat: 236 / 40

On to step 6:
When dividing 236 by 40, we get 5 with a remainder of 36.
Use 5 as the next digit of our solution. 
Result so far: 3685.0
Deduct 200 from 236 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
If we divide 360 by 40, we get 9 and a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 3685.9
If we take 360 away from 360, 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 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3685.9
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.

Advancing to step 9:
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: 3685.9
Subtract 0 from 0 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.

The final result is 3685.9 with a remainder of 0.0.