We divide 106945 by 40
Our goal is to divide 106945 by 40.

Advancing to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 40

Step 2:
40 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Include the next digit (6) from the dividend after 10, then repeat: 106 / 40

Step 3:
The number 40 fits into 106 2 times, leaving a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 106, we end up with 26.
Fetch the next digit (9) from the dividend, attach it to 26 and continue: 269 / 40

Moving on to step 4:
40 goes into 269 6 times with a remainder of 29.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Deduct 240 from 269 and we're left with 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 40

Let's proceed to step 5:
40 goes into 294 7 times with a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 267.0
If we take 280 away from 294, we end up with 14.
Take the next digit (5) from the dividend and append it to 14, then repeat: 145 / 40

On to step 6:
The number 40 fits into 145 3 times, leaving a remainder of 25.
The next digit of our result is 3. 
Result so far: 2673.0
Subtracting 120 from 145 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 7:
If we divide 250 by 40, we get 6 and a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 2673.6
Subtract 240 from 250 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 2673.62
If we take 80 away from 100, 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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2673.625
Subtracting 200 from 200 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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2673.625
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2673.625
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 quotient of the division is 2673.625, and the remainder is 0.0.