Let's divide 181999 by 40
Our goal is to divide 181999 by 40.

Moving on to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 40

Advancing to step 2:
18 divided by 40 is 0 with a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Append the next digit (1) from the dividend to 18 and continue with: 181 / 40

Advancing to step 3:
181 divided by 40 is 4 with a remainder of 21.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 160 from 181 to get 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 40

Moving on to step 4:
40 can be fit into 219 5 times, resulting in a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 45.0
Deduct 200 from 219 and we're left with 19.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 40

Advancing to step 5:
When dividing 199 by 40, we get 4 with a remainder of 39.
Use 4 as the next digit of our solution. 
Result so far: 454.0
The remainder is 39 after subtracting 160 from 199.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 40

Step 6:
399 divided by 40 is 9 with a remainder of 39.
The next digit of our result is 9. 
Result so far: 4549.0
Deduct 360 from 399 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 4549.9
Deduct 360 from 390 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 4549.97
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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 4549.975
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4549.975
Deduct 0 from 0 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 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 4549.975
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.

After the division, we end up with 4549.975 and a remainder of 0.0.